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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 FormsConnecticut Department of Revenue Services (DRS) FormsIRS 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:

  1. Formation and Registration with the Secretary of the State
    This establishes the legal existence of the nonprofit corporation.
  2. Charitable Organization Registration
    Non-profits soliciting donations must register with the Connecticut Department of Consumer Protection (DCP).
  3. Filing annual reports with the Secretary of the State
    This keeps the state updated on the organization's activities and status.
  4. 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.
  5. 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

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:

FormDeadline
Certificate of IncorporationMust be filed before establishing a non-profit entity.
Charitable Solicitation RegistrationMust be renewed annually by the 15th day of the 5th month after the fiscal year ends.
Annual ReportDue 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 RegistrationMust be renewed annually by the 15th day of the 5th month after the fiscal year ends.
Federal Form 990Due by the 15th day of the fifth month following the close of the organization's accounting period.
Form CT-990TDue 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 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.

Annual Filing Requirements

To maintain good standing, non-profits must:

  • File an Annual Report through the Connecticut Secretary of the State's website.
  • Renew their Charitable Organization Registration annually.
  • Submit Form CT-990T to report unrelated business income, if applicable.
  • Failure to file these forms can result in penalties, including administrative dissolution or loss of tax-exempt status.

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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.