Required annual filings
This guide covers the required filings to maintain a nonprofit corporation in Connecticut. If you are looking to form nonprofit in Connecticut, please visit our Start Your Connecticut Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Connecticut. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.
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1 File IRS Form 990
Agency: | Internal Revenue Service (IRS) |
Form: | |
Instructions: | See Form 990 Thresholds to determine which form to file. Then see Current Form 990 Seriesfor instructions. |
Due: | By the 15th day of the 5th month following the end of the taxable year. For most organizations, the tax year ends December 31 so the Form 990 is due May 15. |
2 File Connecticut Corporate Tax Exemption Renewals
3 File Connecticut Sales Tax Exemption Renewals
Not required
Connecticut does not have a renewal requirement for sales tax exemption.
4 File Connecticut Annual Report
5 Renew the Charitable Solicitation Registration
Connecticut Charity Registration
Agency: | Connecticut Department of Consumer Protection - Public Charities Unit |
Law: | |
Foreign Qualification is Prerequisite: | No |
Registered Agent (Special Agency) Required? | No |
One-Time Exemption Registration
Exemption Eligible Organizations: |
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Filing Method: | |
Agency Fee: | $0 |
Law: | |
Notes: | Exemptions do not expire as long as the organization continues to qualify under the exemption criteria. |
Initial Registration
Form: | |
Filing Method: | Mail or online. |
Agency Fee: | $50 |
Turnaround: | 2-3 weeks |
Original Ink: | Not required |
Notarization Required?: | Not required |
Notes: |
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Before you Apply: | Domestic Applicants:
Foreign Applicants:
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How to Apply: | Domestic Applicants:
Foreign Applicants:
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Required Attachments: |
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Registration Renewal
Form: | |
Filing Method: | Mail or online. |
Agency Fee: | $50 |
Due: |
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Due Date Extension: | No extensions are available for charitable registration due dates. |
Original Ink: | Not required |
Notarization Required?: | Not required |
Penalties: | There is a late fee of $25 for each month that passes after the due date. Registrations lapse 65 days after the due date and must then be reinstated. To Reinstate, file the Reinstatement Form by mail or online. To complete the Reinstatement online, you will need your User ID and Password. You may request your User ID and Password by emailing dcp.online@ct.gov. |
Notes: | Renewal notices (forms) are sent in the mail approximately 30-45 days prior to the expiration date. The renewal notice will include a Fast Track Renewal PIN and License Number. The "Fast Track" renewal is a simplified form for licenses that are in good standing. |
Contract Filing
Filing Method: | Email to dcp.publiccharities@ct.gov |
Agency Fee: | $0 |
Turnaround: | 1-2 business days |
Due: | Every charitable organization which agrees to permit a charitable sales promotion to be conducted in its behalf, shall obtain a written agreement from the commercial coventurer and submit a copy of such agreement to the Department of Consumer Protection not less than ten days prior to the commencement of the charitable sales promotion within this state. |
Law: | |
Notes: | Contracts, at a minimum, must include:
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How to Apply: | The charity must be registered to solicit charitable contributions or otherwise exempt for the contract to be accepted. |
Change of Fiscal Year
Notes: | Fiscal year can be changed during the standard renewal process. Submit the last 990 prior to change and include the short year 990 as well. |
Cancelation
Agency Fee: | $0 |
Notes: | Closing a charity registration is optional in Connecticut. The state will accept a letter stating intent to withdraw, but charities can also simply allow their registration to expire. You may also request immediate inactivation on the state's portal. |
6Maintain a Connecticut Registered Agent
Maintain a registered agent that has a street address in Connecticut. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Glastonbury , CT to maintain compliance with the state requirement.
Harbor Compliance® proudly partners with The Alliance: TheVoice of Community Nonprofits to provide insightful resources and compliance solutions to nonprofits in Connecticut.
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Revised February 15, 2024. Complete data last reviewed July 20, 2018.