Illinois State Filing Requirements

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

Get Started Now

Required Non-profit Forms

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

Secretary of State Forms	Attorney General Forms	Department of Revenue Forms
Form REG-1 - Illinois Business Registration Application Form NFP-105.10 - Annual Report Form NFP 102.10 - Articles of Incorporation	Form AG990-IL (Illinois Attorney General's Charitable Organization Annual Report) Form CO-1 - Charitable Organization Registration Statement	IL-990-T - Exempt Organization Income and Replacement Tax Return STAX-1 - Certificate of Exemption PTAX-300 - Property Tax Exemption

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.

Tax Exemption Requirements

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

Obtain federal tax-exempt status before applying to the state.
File Form STAX-1, Certificate of Exemption for sales tax exemption.
Submit IRS determination letter and supporting documents.
File Form IL-990 with the Illinois Attorney General and the Illinois Department of Revenue.
Annual reporting may be required to maintain exemption.

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 Report	Due annually by the first day of the non-profit's anniversary month of incorporation.
Articles of Amendment	Within 60 days of the amendment adoption
Change of Registered Agent	File 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-T	Due on or before the 15th day of the 5th month following the close of the tax year
Sales Tax Exemption Renewal	File Form ST-1 annually by the 20th day of the month following the reporting period.

E-file now

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

Ensure your nonprofit’s name is unique and meets state requirements by checking its availability with the appropriate state agency.
File Articles of Incorporation with the Illinois Secretary of State ($150 fee)
Apply for an EIN through the IRS to identify your nonprofit for tax and banking purposes.
If your nonprofit plans to raise funds, you must register with the state’s Attorney General or relevant office.
Complete Form CO-1 (for groups soliciting/receiving donations) and pay the $15 registration fee.
File Form 1023 with the IRS to apply for federal tax-exempt status.
Submit necessary forms to qualify for exemption from state income and sales taxes.

Annual Filing Requirements

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

Complete and file the Annual Report each year and ensure that the $10 annual filing fee is paid on time.
Submit Form AG990-IL to the Illinois Attorney General's Office on an annual basis to maintain compliance with state reporting requirements.
File Form IL-990-T with the Illinois Department of Revenue if your organization earns income from activities that are considered unrelated to its exempt purpose.
File the annual Form 990 series (990, 990-EZ, 990-N, or 990-PF) with the IRS. Failure to do so for three consecutive years can result in automatic revocation of federal tax-exempt status.

Why Choose TaxZerone?

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

E-file Now and Save Time

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.

Sources and References

This resource guide is compiled from authoritative sources, including:

Illinois Attorney General, Charitable Trust Bureau
Illinois Department of Revenue
Internal Revenue Service (IRS)
Illinois Compiled Statutes
Illinois Secretary of State

Note - Requirements and deadlines may change. Organizations should verify current requirements with the appropriate Illinois government agencies.

About TaxZerone®

TaxZerone® is an IRS-authorized e-file service provider that helps businesses and individuals file multiple IRS forms, such as excise, employment tax, extension, information returns, and tax-exempt forms, easily and securely.

Employment Tax Forms

Exempt Org. Forms

Information Returns

Extension Forms

Essential Forms

Excise Tax Forms

Business Tax Forms

Form 990 | 990-EZ | 990-PF

Form 990-T

Non-Profit State Filing

Illinois State Filing Requirements

Required Non-profit Forms

State Filing Requirements for Non-Profits

Key requirements include:

Tax Exemption Requirements

Filing Deadlines for Non-Profit Forms

Registration & Annual Filing (Non-Profits)

Initial Registration

Annual Filing Requirements

Why Choose TaxZerone?

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

Frequently Asked Questions

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

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

3. Does Illinois have a franchise tax?

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

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

About TaxZerone®

Forms

Quick Links

Tools

Resources

Employment Tax Forms

Exempt Org. Forms

Information Returns

Extension Forms

Essential Forms

Excise Tax Forms

Business Tax Forms

Tools & Calculators

Contact & Support

Resources & Articles

Knowledge Center

Learning Hub

Form 990 | 990-EZ | 990-PF

Form 990-T

Non-Profit State Filing

Illinois State Filing Requirements

Required Non-profit Forms

State Filing Requirements for Non-Profits

Key requirements include:

Tax Exemption Requirements

Filing Deadlines for Non-Profit Forms

Registration & Annual Filing (Non-Profits)

Initial Registration

Annual Filing Requirements

Why Choose TaxZerone?

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

Frequently Asked Questions

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

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

3. Does Illinois have a franchise tax?

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

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

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.