Nonprofits play a crucial role in Connecticut's communities. To ensure transparency and accountability, the state mandates specific filing requirements.
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) |
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Connecticut nonprofits are primarily regulated by the Connecticut Secretary of the State and the Connecticut Department of Revenue Services (DRS). Key requirements include:
Compliance with these regulations is vital to ensure your organization can continue its mission without legal complications.
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 |
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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). |
1. File Articles of Incorporation
The process begins with filing the Certificate of Incorporation with the Connecticut Secretary of the State. This officially creates a legal entity.
The filing fee for a Certificate of Incorporation in Connecticut is $250, which includes a franchise tax for up to 20,000 authorized shares. If your corporation authorizes more than 20,000 shares, you'll owe a franchise tax based on a sliding scale.
You can pay an optional $50 expedited fee to receive the filing within 24 hours instead of the typical 3-5 business days.
After incorporation, they must also register as charitable organizations with the Department of Consumer Protection if they intend to solicit donations.
2. Complete Charitable Organization Registration
If applicable, complete the registration online with the Department of Consumer Protection.
To maintain good standing, non-profits must:
Failure to file these forms can result in penalties, including administrative dissolution or loss of tax-exempt status.