Nonprofit organizations are required to file a version of Form 990 each year to maintain their 501(c) exemption status. Nonprofits and their partner CPAs and tax preparers are required to answer the following question, which directly relates to the organization’s state charitable registration filings.
The list of states requiring Form 990 (or information from the return) for the specific purpose of charitable solicitation registration and reporting is as follows:
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina**
- North Dakota
- Rhode Island
- South Carolina
- West Virginia
States denoted with an asterisk (*) do not require the applicant to file a copy of the return as a matter of routine registration. However, the applicant is required to enter financial information from the return into the state application.
Additionally, two states (denoted by **), North Carolina and Virginia accept audited financial statements in lieu of Form 990. Organizations have the option to file either their audit or Form 990 with their annual registration materials, depending on which is available.
We encourage nonprofits to speak with their CPA for an interpretation of Form 990 and how state requirements apply to their situation.
All organizations, whether public charities, private foundations, or another type of exempt organization, can view where their organization is registered at any time. Simply login and click on License Manager. From there, you can view and download a PDF report of your statuses. Alternatively, you can use the Individuals section to invite any CPAs, tax preparers, or other individuals requiring the information at no additional cost.