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Illinois State Filing Requirements

Non-profit organizations operating in Illinois must comply with state and federal regulations to maintain their tax-exempt status.

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Required Non-profit Forms

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

Secretary of State FormsAttorney General FormsDepartment of Revenue Forms

State Filing Requirements for Non-Profits

While Illinois doesn't have a "Franchise Tax Board" like California, it does have state-level filing obligations for non-profit organizations.

These obligations are primarily managed by the Illinois Attorney General's Charitable Trust Bureau and the Illinois Department of Revenue.

State Filing Requirements for Non-Profits

Key requirements include:

  • Incorporation with the Secretary of State
    • File Articles of Incorporation to establish the non-profit legally.
    • Required for eligibility for federal (501(c)(3)) and state tax exemptions.
  • Charitable Organization Registration
    Non-profits soliciting charitable contributions are required to register with the Illinois Attorney General's Charitable Trust Bureau.
  • Annual Report Filing
    All non-profits must file an annual report with the Illinois Secretary of State to maintain good standing.
  • State Tax Exemption
    • Organizations seeking exemption from state sales tax must apply for a tax exemption identification number (E-number) through the IDOR.
    • Property Tax Exemption: Submit to local county assessors.

Filing Deadlines for Non-Profit Forms

Adhering to filing deadlines is essential to avoid penalties and maintain compliance.

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

Secretary of State Deadlines
Annual ReportDue annually by the first day of the non-profit's anniversary month of incorporation.
Articles of AmendmentWithin 60 days of the amendment adoption
Change of Registered AgentFile promptly after any change
Attorney General Deadlines
Annual Financial Report (AG990-IL)Due within 6 months after the close of the organization's fiscal year
Initial Registration (CO-1)Within 30 days of receiving contributions exceeding $15,000 or before beginning solicitation
Department of Revenue Deadlines
IL-990-TDue on or before the 15th day of the 5th month following the close of the tax year
Sales Tax Exemption RenewalFile Form ST-1 annually by the 20th day of the month following the reporting period.
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Registration & Annual Filing (Non-Profits)

To operate legally as a non-profit in Illinois, organizations must file the Articles of Incorporation with the Illinois Secretary of State and pay the $150 filing fee.

Initial Registration

1. Form a Non-profit Corporation

  • File Articles of Incorporation with the Illinois Secretary of State and pay the $150 filing fee.
  • By mail, send the completed articles to the

2. Form a Non-profit Corporation

  • Complete Form CO-1 for organizations soliciting or receiving charitable contributions
  • Submit a $15 annual registration fee
  • Include a copy of the IRS Determination Letter (if available)
  • Submit to Office of the Attorney General, Charitable Trust Bureau, 100 W. Randolph St., 11th Floor, Chicago, IL 60601

3. Apply for Tax Exemptions:

  • Federal: File IRS Form 1023 or 1023-EZ for 501(c)(3) status
  • State: File Form IL-990-T with the Illinois Department of Revenue
  • Sales Tax: Submit Form STAX-1 for sales tax exemption

Annual Filing Requirements

  • File the Annual Report and pay the $10 annual filing fee
  • Submit the Form AG990-IL annually to the Attorney General.
  • File the IL-990-T if you have Unrelated Business Income.

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Frequently Asked Questions

1. Are all non-profits required to register with the Illinois Attorney General?

Not all non-profits must register. Organizations that solicit or receive charitable contributions exceeding $15,000 annually or those with charitable assets typically need to register. Churches, educational institutions, and certain other organizations may be exempt from registration.

2. How does a non-profit in Illinois update its registered agent or address?

To update a non-profit's registered agent or address Illinois, you need to file a "Statement of Change of Registered Agent" (Form NFP 105.10/105.20) with the Illinois Secretary of State, which can be done by mail or in person.

3. Does Illinois have a franchise tax?

Illinois does have a franchise tax; however, it is imposed on corporations for the privilege of exercising their franchise in Illinois.

4. What happens if a non-profit misses a filing deadline?

Missing deadlines can result in penalties, fees, or even administrative dissolution of the organization. It's imperative to adhere to deadlines to maintain active status.

5. Can a charitable organization obtain an extension for filing deadlines?

Yes, a charitable organization may receive a sixty-day extension by filing a written extension request with the Illinois office before its report due date. The written extension request must include the organization's name, CO number, and/or FEIN number.