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Hawaii State Filing Requirements

To maintain status and to operate legally, Hawaii non-profits must adhere to specific state filing requirements.

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Required Non-profit Forms

Non-profits in Hawaii are required to complete several forms as part of their compliance obligations.

Department of Commerce and Consumer Affairs (DCCA) FormsState FormsFederal Forms (Required for State Compliance)
  • Articles of Incorporation: Must be filed before establishing a non-profit entity.
  • Annual Report: This annual report updates the state on the organization's status.
  • Charitable Organization Registration: Required if soliciting contributions from the public.
  • Application for Certificate of Authority (Foreign Non-Profit Corporation): For out-of-state nonprofits operating in Hawaii.
  • 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

State Filing Requirements for Non-Profits

Non-profit organizations in Hawaii must comply with several regulations to maintain their tax-exempt status and operate legally.

Hawaii nonprofits are primarily regulated by the Hawaii Department of Commerce and Consumer Affairs (DCCA), the Business Registration Division, and the Hawaii Department of Taxation (DOTAX).

State Filing Requirements for Non-Profits

Key requirements include:

  • Filing Articles of Incorporation with the DCCA
    This establishes the legal existence of the nonprofit corporation.
  • Filing annual reports with the DCCA
    This keeps the state updated on the organization's activities and status.
  • Charitable Registration
    Required registration with the Hawaii Attorney General's office if soliciting charitable contributions.
  • Obtaining necessary tax exemptions
    This includes applying for federal tax-exempt status (501(c)(3), etc.) with the IRS and subsequently applying for state tax exemptions.
  • State Employment Requirements
    Compliance with state employment laws is important if the organization has employees.
  • Filing Form 990
    Required for federal tax reporting based on gross receipts.

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 Hawaii:

FormDeadline
Articles of IncorporationThis must be filed before establishing a non-profit entity.
Annual ReportDue annually by the end of the calendar quarter following the close of the organization's fiscal year.
Charitable Organization RegistrationThis must be filed before soliciting any contributions and renewed annually.
Form N-70NPDue on or before the 20th day of the 4th month after the fiscal year-end
IRS Form 990Due by the 15th day of the 5th month after the fiscal year ends. Small organizations (gross receipts ≤ $50,000) must file Form 990-N by the 15th day of the 5th month.
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Registration & Annual Filing (Non-Profits)

To operate legally as a non-profit in Hawaii, organizations must register with the DCCA by submitting their
Articles of Incorporation along with a $25 filing fee.

Initial Registration

  • Choose the organization name and verify the availability
  • File Articles of Incorporation
  • Obtain a Federal Employer Identification Number (EIN)
  • Register with the Attorney General if soliciting contributions
  • Apply for a GET license
  • Register for state employment accounts if hiring employees

Annual Filing Requirements

Nonprofits must file an Annual Report annually with the DCCA to maintain their good standing.

  • Annual Compliance Requirements
  • File an annual report with DCCA
  • Submit an annual financial report to the Attorney General
  • File GET returns
  • Maintain registered agent in Hawaii

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Frequently Asked Questions

1. Do all non-profits need to register with the Attorney General?

No, only organizations that solicit charitable contributions in Hawaii must register. Some exceptions exist for religious organizations and small charities.

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

Yes, Registration with the Hawaii DCCA is a separate requirement from obtaining federal tax-exempt status.

3. Are there any specific requirements for foreign (out-of-state) nonprofits operating in Hawaii?

Yes, Rif a non-profit organization formed outside of Hawaii wants to operate within the state, it must register as a "foreign nonprofit corporation" by filing an "Application for Certificate of Authority for Foreign Corporation" with the Hawaii Department of Commerce and Consumer Affairs, along with a Certificate of Good Standing from its original state.

4. What happens if a non-profit fails to file the Hawaii annual report on time?

Late filings may result in administrative dissolution by the DCCA. Reinstatement requires additional fees and paperwork.

5. Why do we need a GET license if we're tax-exempt?

Hawaii requires all organizations conducting business activities to have a GET license, even if they're exempt from paying the tax.