Connecticut State Filing Requirements

Nonprofits play a crucial role in Connecticut's communities. To ensure transparency and accountability, the state mandates specific filing requirements.

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Required Non-profit Forms

Non-profits in Connecticut must complete several forms as part of their compliance obligations.

Secretary of State Forms	Connecticut Department of Revenue Services (DRS) Forms	IRS Forms (for Federal Tax Exemption)
Certificate of Incorporation: Required to establish a non-profit corporation in Connecticut. Annual Report: This annual report updates the state on the organization's status. Charitable Organization Registration: Required for nonprofits soliciting donations. Charity Annual Renewal (Form CPR-80): Required for renewing charitable solicitation registration.	Application for Tax Exemption (Form REG-1): Used to apply for state tax exemption after receiving federal 501(c) status. Sales and Use Tax and other tax-related forms: Nonprofits may need to file sales and use tax returns or other tax forms depending on their activities. Form CT-990T - Connecticut Unrelated Business Income Tax Return	Form 1023 (Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code):For most charitable organizations. Form 1024 (Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code):For other types of nonprofits. Form 990 (Return of Organization Exempt From Income Tax): Annual information return for tax-exempt organizations.

State Filing Requirements for Non-Profits

Connecticut nonprofits are primarily regulated by the Connecticut Secretary of the State and the Connecticut Department of Revenue Services (DRS). Key requirements include:

Formation and Registration with the Secretary of the State
This establishes the legal existence of the nonprofit corporation.
Charitable Organization Registration
Non-profits soliciting donations must register with the Connecticut Department of Consumer Protection (DCP).
Filing annual reports with the Secretary of the State
This keeps the state updated on the organization's activities and status.
Obtaining necessary tax exemptions
This involves applying for federal tax-exempt status (501(c)(3), etc.) with the IRS and subsequently applying for state tax exemptions.
Filing state tax returns (if applicable)
While many nonprofits are exempt from income tax, they may still have other tax obligations, such as sales and use tax or employment taxes.

Compliance with these regulations is vital to ensure your organization can continue its mission without legal complications.

State Filing Requirements for Non-Profits

Tax Exemption Requirements

To maintain tax-exempt status in Connecticut, organizations must:

No separate income tax exemption application needed after federal 501(c)(3) approval.
Register as a nonprofit with the Connecticut Secretary of State.
Charitable organizations must register with the Department of Consumer Protection for fundraising.
File annual renewal with both Secretary of State and DCP.
Apply separately for sales and use tax exemption using Form REG-1E.

Filing Deadlines for Non-Profit Forms

Staying on top of deadlines is crucial for non-profits to avoid penalties or loss of good standing.

Below are the key deadlines for non-profit filings in Connecticut:

Form	Deadline
Certificate of Incorporation	Must be filed before establishing a non-profit entity.
Charitable Solicitation Registration	Must be renewed annually by the 15th day of the 5th month after the fiscal year ends.
Annual Report	Due annually. The specific due date depends on the month of incorporation. Check with the Connecticut Secretary of the State's website for specific filing periods.
Charitable Organization Registration	Must be renewed annually by the 15th day of the 5th month after the fiscal year ends.
Federal Form 990	Due by the 15th day of the fifth month following the close of the organization's accounting period.
Form CT-990T	Due by the 15th day of the 5th month following the close of the income year (May 15 for calendar year filers).

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Registration & Annual Filing (Non-Profits)

Initial Registration

1. File Certificate of Incorporation

Submit the Certificate of Incorporation to the Connecticut Secretary of the State to legally form your corporation.

2. Register as a Charitable

Organization (if needed) Complete the online registration with the Department of Consumer Protection to legally solicit donations.

3. Get an EIN

Apply for an Employer Identification Number from the IRS.

4. Hold Initial Meeting

Meet with your board to adopt bylaws, elect officers, and begin operations.

5. Apply for 501(c)(3) Status

File IRS Form 1023 or 1023-EZ for federal tax exemption.

Annual Filing Requirements

1. Annual report

File an Annual Report each year through the Secretary of the State’s online portal to keep your organization’s information current and maintain legal status.

2. Charitable Organization Renewal

Renew the Charitable Organization Registration annually with the Department of Consumer Protection to continue soliciting donations legally.

3. Form CT-990T

Submit Form CT-990T, if your organization earns UBI, to comply with state tax requirements.

4. Keep Corporate Records

Maintain proper corporate records, meeting minutes, and financial records as required by the States's nonprofit corporation law.

5. Maintain Compliance with IRS

File the annual Form 990 series (990, 990-EZ, 990-N, or 990-PF) with the IRS.

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Frequently Asked Questions

1. Do all non-profits in Colorado need to register for charitable solicitation?

No, only those soliciting public donations need to register. Certain organizations, like religious groups, may be exempt.

2. Do I need to register with the Secretary of the State if I'm already a 501(c)(3)?

Yes, Registration with the Connecticut Secretary of the State is a separate requirement from obtaining federal tax-exempt status.

3. Are there any state tax exemptions for 501(c)(3) organizations in Connecticut?

Yes, once a nonprofit has received 501(c)(3) status from the IRS, they can apply for exemption from Connecticut corporation business tax and may qualify for exemptions from certain sales and use taxes.

4. What happens if I don't file the required forms?

Failure to file required forms can result in penalties, fines, and even administrative dissolution of your nonprofit organization.

5. Can non-profits file forms online?

Yes, most forms, including registration and annual reports, can be filed through the Connecticut Secretary of the State and Department of Consumer Protection(DCP) portals.

Sources and References

This resource guide is compiled from authoritative sources including:

This resource page serves as a comprehensive guide for understanding Connecticut's FTB state filing requirements for non-profits, ensuring that organizations remain compliant while focusing on their mission-driven work effectively.

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Non-Profit State Filing

Connecticut State Filing Requirements

Required Non-profit Forms

State Filing Requirements for Non-Profits

Tax Exemption Requirements

Filing Deadlines for Non-Profit Forms

Registration & Annual Filing (Non-Profits)

Initial Registration

Annual Filing Requirements

Secure Your Tax-Exempt Status with TaxZerone

TaxZerone is the trusted choice for employers seeking precise, efficient,
and compliant filing of tax and information returns.

Frequently Asked Questions

1. Do all non-profits in Colorado need to register for charitable solicitation?

2. Do I need to register with the Secretary of the State if I'm already a 501(c)(3)?

3. Are there any state tax exemptions for 501(c)(3) organizations in Connecticut?

4. What happens if I don't file the required forms?

5. Can non-profits file forms online?

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Form 990 | 990-EZ | 990-PF

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Non-Profit State Filing

Connecticut State Filing Requirements

Required Non-profit Forms

State Filing Requirements for Non-Profits

Tax Exemption Requirements

Filing Deadlines for Non-Profit Forms

Registration & Annual Filing (Non-Profits)

Initial Registration

Annual Filing Requirements

Secure Your Tax-Exempt Status with TaxZerone

TaxZerone is the trusted choice for employers seeking precise, efficient,and compliant filing of tax and information returns.

Frequently Asked Questions

1. Do all non-profits in Colorado need to register for charitable solicitation?

2. Do I need to register with the Secretary of the State if I'm already a 501(c)(3)?

3. Are there any state tax exemptions for 501(c)(3) organizations in Connecticut?

4. What happens if I don't file the required forms?

5. Can non-profits file forms online?

About TaxZerone®

Forms

Quick Links

Tools

Resources

TaxZerone is the trusted choice for employers seeking precise, efficient,
and compliant filing of tax and information returns.