| Alabama (AL) | Non-profits must file an annual report with the Secretary of State and submit Form 990 to the IRS.
For Unrelated Business - Nonprofits must file Form 20C with a copy of Federal Form 990-T. | April 15 |
| Alaska (AK) | Non-profits must file biennial reports with the Division of Corporations. Charitable organizations must register if soliciting donations | July 2nd for Nonprofit Organization |
| Arizona (AZ) | Non-profits must file annual reports with the Corporation Commission. Organizations soliciting charitable contributions must register with the Secretary of State | April 15 |
| Arkansas (AR) | Nonprofits must file Form CR-03 and a copy of the federal 990 forms.
Annual reports are due by August 1. | 180 days after the organization's fiscal year ends |
| California (CA) | - Nonprofits that file Form 990, 990-EZ, or 990-PF with the IRS should file CA Form 199 with the State.
- Nonprofits that file Form 990-N with the IRS can file California e-Postcard FTB 199-N with the State.
- For Unrelated Business - Nonprofits must file Form 109
| May 15 |
| Colorado (CO) | Non-profits must file periodic reports with the Secretary of State. Organizations soliciting charitable contributions must register with the Secretary of State. | Periodic reports are due on the anniversary month of incorporation. |
| Connecticut (CT) | Nonprofits must also file an Annual Report | Annual reports are due by the last day of the anniversary month of incorporation. |
| For Unrelated Business - Nonprofits must file Form CT‑990T along with a copy of Federal Form 990-T. | The 15th day of the 5th month after the end of the organization's fiscal year. |
| Delaware (DE) | Nonprofits need to submit an Annual Report to the Delaware Division of Corporations. | Franchise tax report due March 1. |
| District of Columbia (DC) | Nonprofits should submit charity renewal along with a copy of IRS Form 990 | Every two years at the month end of the anniversary |
| Nonprofits must also file Form BRA-25 | April 1st of every second year |
| Florida (FL) | Nonprofits must file an Annual report with the Division of Corporations annually. | Annual reports due by May 1. |
| Nonprofits must File form F-1120 or F-1120A | June 1 |
| Georgia (GA) | Non-profits must file annual registration with the Secretary of State. | April 1 |
| Organizations soliciting charitable contributions must register with the Securities and Charities Division. | Must be renewed on or before the entity's expiration date. |
| Form 990, 990-EZ, 990-PF, and for Unrelated Business - Nonprofits should file Form 600-T with the state instead of Form 990-T | 15th day of the 5th month |
| Hawaii (HI) | Nonprofits must file an Annual Financial Report | The 15th day of the 5th month following the end of the organization's fiscal year |
| Renew charitable registration with the Attorney General’s office. | Must be renewed on or before the entity's expiration date. |
| Idaho (ID) | Non-profits must file annual reports with the Secretary of State. | Due on the last day of registration anniversary month |
| For Unrelated Business - Nonprofits should file Form 66 with the state instead of Form 990-T. | The 15th day of the 5th month after the end of the organization's fiscal year |
| Illinois (IL) | Nonprofits must submit Illinois Charitable Organization Annual Report Form AG990-IL | Six months after the end of the organization’s fiscal year-end |
| Indiana (IN) | Non-profits must file business entity reports with the Secretary of State every other year. | The 15th day of the 5th month after the end of the organization's fiscal year |
| Iowa (IA) | Non-profits must file biennial reports with the Secretary of State. | Biennial reports are due by April 1 of odd-numbered years. |
| Kansas (KS) | Nonprofits should submit the respective federal 990 forms to the state
For Unrelated Business - Nonprofits should file Form K-120 | Due in the sixth month after the fiscal year-end. |
| Kentucky (KY) | Nonprofits should include all necessary supporting documentation and a copy of the federal return | June 30 |
| Louisiana (LA) | File an Annual Report with the Secretary of State and renew charitable registration if soliciting funds. | Annually by the incorporation anniversary month. |
| Nonprofits should submit the respective federal 990 forms to the state | The 15th day of the 5th month after the end of the organization's fiscal year |
| Maine (ME) | File an Annual Report with the Secretary of State and renew charitable registration with the Department of Professional and Financial Regulation. | June 1 |
| Maryland (MD) | Non-profits must file annual reports and personal property returns with the State Department of Assessments and Taxation. | April 15 |
| Nonprofits must submit Form COR-92 or Form COF-85 along with a copy of IRS Form 990 | The 15th day of the 4th month after the end of the organization's fiscal year |
| Massachusetts (MA) | Organizations soliciting charitable contributions must register with the Attorney General's Office and file Form PC. | 4.5 months after the end of the organization’s accounting year |
| Non-profits must file annual reports with the Secretary of State | November 1 |
| Michigan (MI) | Nonprofits are required to file Form CSCL/CD-2000 annually | October 1 |
| Minnesota (MN) | Nonprofits should submit the respective federal 990 forms to the state. | The 15th day of the 5th month after the end of the organization's fiscal year |
| Non-profits must file annual reports with the Secretary of State. Organizations soliciting charitable contributions must register with the Attorney General's Office. | December 31 |
| Mississippi (MS) | Non-profits must file annual reports with the Secretary of State. | April 15 |
| Nonprofits should submit the respective federal 990 forms to the state | The 15th day of the 5th month after the end of the organization's fiscal year |
| Missouri (MO) | Non-profits must file annual reports with the Secretary of State. | Annual reports due by the end of the anniversary month of incorporation. |
| Montana (MT) | Non-profits must file annual reports with the Secretary of State. No state-level charitable registration requirements exist. | April 15 |
| Nonprofits should submit the respective federal 990 forms to the state | The 15th day of the 5th month after the end of the organization's fiscal year |
| Nebraska (NE) | Non-profits must file biennial reports with the Secretary of State. | April 1st of every odd-numbered year |
| For Unrelated Business - Nonprofits should file Form 1120N with the state instead of Form 990-T. | The 15th day of the 5th month after the end of the organization's fiscal year |
| Nevada (NV) | Non-profits must file annual lists of officers with the Secretary of State. Organizations soliciting charitable contributions must register with the Secretary of State. | Due by the last day of the anniversary month of incorporation. |
| New Hampshire (NH) | Nonprofits should submit the respective federal forms to the state along with Form NHCT-12 | The 15th day of the 4th month after the end of the organization's fiscal year |
| New Jersey (NJ) | Nonprofits should file an Annual report | End of the month before the registration anniversary month. |
| Nonprofits must submit Form CRI-200 and Form CRI 300R along with a copy of IRS Form 990 | 6 months after the organization’s fiscal year end |
| New Mexico (NM) | Non-profits must file biennial reports with the Secretary of State | Biennial reports are due every other year based on incorporation date. |
| Nonprofits should submit the respective federal 990 forms to the state | The 15th day of the 5th month after the end of the organization's fiscal year. |
| New York (NY) | Non-profits must file annual reports with the Department of State. Organizations soliciting charitable contributions must register with the Attorney General's Office and file annual CHAR500. | CHAR500 is due four months and 15 days after the fiscal year-end. |
| North Carolina (NC) | Nonprofits should submit the respective federal 990 forms to the state | The 15th day of the 5th month after the end of the organization7apos;s fiscal year |
For Unrelated Business - Nonprofits should file Form CD-405 with the state instead of
Form 990-T. |
| North Dakota (ND) | Non-profits must file annual reports with the Secretary of State. | Annual reports due by February 1 of each year |
| Nonprofits must file Annual renewal along with a copy of IRS Form 990 | September 1 of each year |
| Ohio (OH) | Nonprofits should submit the respective federal 990 forms to the state | The 15th day of the 5th month after the end of the organization's fiscal year |
| Non-profits must file statements of continued existence every five years with the Secretary of State. | Continued existence statements are due every five years from the date of incorporation. |
| Oklahoma (OK) | Nonprofits should submit Charity Annual Renewal | Due to the anniversary of the organization’s registration |
| Oregon (OR) | Nonprofits must file annual report Form CT-12 or Form CT-12F | 4 months and 15 days after the end of the organization's fiscal year |
| Nonprofits must submit an annual renewal form | Anniversary date of registration |
| Pennsylvania (PA) | Non-profits must file decennial reports with the Department of State. | Decennial reports are due every ten years |
| Organizations soliciting charitable contributions must register with the Bureau of Charitable Organizations. | Charitable reports are due based on fiscal year-end. |
| Nonprofits must file Form BCO-10 along with a copy of IRS Form 990 | The 15th day of the 5th month after the end of the organization's fiscal year |
| Rhode Island (RI) | Nonprofits are required to File Annual reports | Between February 1st and May 1st each year |
| For Unrelated Business - Nonprofits must file Form RI-1120C with the state instead of Form 990-T. | The 15th day of the 3rd month after the end of the organization's fiscal year |
| South Carolina (SC) | Nonprofits should submit the respective federal 990 forms to the state
For Unrelated Business - Nonprofits must file Form SC990-T with the state instead of Form 990-T | The 15th day of the 5th month after the end of the organization's fiscal year |
| South Dakota (SD) | Non-profits must file annual reports with the Secretary of State. No state-level charitable registration requirements exist. | 1st day of the organization’s anniversary month |
| Tennessee (TN) | Nonprofits must renew their charity registration along with a copy of IRS Form 990 | Last day of the 6th month after the end of the organization's accounting year |
| Non-profits must file annual reports with the Secretary of State. Organizations soliciting charitable contributions must register with the Secretary of State | 1st day of the 4th month following the end of the organization's fiscal year |
| Texas (TX) | Non-profits must file periodic reports with the Secretary of State and Comptroller. Organizations soliciting charitable contributions must maintain state tax exemption. | Periodic reports are due every four years; franchise tax reports are due May 15. |
| Utah (UT) | For Unrelated Business - Nonprofits must file Form TC-20MC with the state instead of Form 990-T. | The 15th day of the 4th month after the end of the organization's fiscal year. |
| Non-profits must file annual reports with the Division of Corporations. | Annual reports due during the anniversary month of incorporation. |
| Vermont (VT) | Non-profits must file biennial reports with the Secretary of State. | Biennial reports are due between January 1 and April 15 of even-numbered years. |
| For Unrelated Business - Nonprofits must file Form CO-411 | The 15th day of the 5th month after the end of the organization's fiscal year |
| Virginia (VA) | Nonprofits should submit the respective federal 990 forms to the state | The 15th day of the 6th month after the end of the organization's fiscal year |
| Washington (WA) | Non-profits must file annual reports with the Secretary of State | Annual reports due by the last day of the anniversary month of incorporation. |
| Nonprofits should submit the respective federal 990 forms to the state. | The 15th day of the 5th month after the end of the organization's fiscal year. |
| West Virginia (WV) | Nonprofits must file an Annual Report Nonprofits must file Annual renewal Form CHR-1 with a copy of IRS FOrm 990 | Between January 1 and June 30 Due to the anniversary date of registration |
| Wisconsin (WI) | Nonprofits must file Annual Renewal | July 31st |
| Nonprofits should file annual financial reports Form 1943, Form 1952, or Form 308 | 12 months after the organization’s fiscal year-end |
| Wyoming (WY) | Non-profits must file annual reports with the Secretary of State. No state-level charitable registration requirements exist. | Annual reports due by the first day of the anniversary month of incorporation. |
