Connecticut State Filing Requirements
Nonprofits play a crucial role in Connecticut's communities. To ensure transparency and accountability, the state mandates specific filing requirements.
Required Non-profit Forms
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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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:
- Formation and Registration with the Secretary of the State
This establishes the legal existence of the nonprofit corporation. - Charitable Organization Registration
Non-profits soliciting donations must register with the Connecticut Department of Consumer Protection (DCP). - Filing annual reports with the Secretary of the State
This keeps the state updated on the organization's activities and status. - 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. - 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.
Tax Exemption Requirements
- No separate income tax exemption application needed after federal 501(c)(3) approval.
- Register as a nonprofit with the Connecticut Secretary of State.
- Charitable organizations must register with the Department of Consumer Protection for fundraising.
- File annual renewal with both Secretary of State and DCP.
- Apply separately for sales and use tax exemption using Form REG-1E.
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:
| Form | Deadline |
|---|---|
| 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). |
Registration & Annual Filing (Non-Profits)
Initial Registration
1. File Certificate of Incorporation
Submit the Certificate of Incorporation to the Connecticut Secretary of the State to legally form your corporation.
2. Register as a Charitable
Organization (if needed) Complete the online registration with the Department of Consumer Protection to legally solicit donations.
3. Get an EIN
Apply for an Employer Identification Number from the IRS.
4. Hold Initial Meeting
Meet with your board to adopt bylaws, elect officers, and begin operations.
5. Apply for 501(c)(3) Status
File IRS Form 1023 or 1023-EZ for federal tax exemption.
Annual Filing Requirements
1. Annual report
File an Annual Report each year through the Secretary of the State’s online portal to keep your organization’s information current and maintain legal status.
2. Charitable Organization Renewal
Renew the Charitable Organization Registration annually with the Department of Consumer Protection to continue soliciting donations legally.
3. Form CT-990T
Submit Form CT-990T, if your organization earns UBI, to comply with state tax requirements.
4. Keep Corporate Records
Maintain proper corporate records, meeting minutes, and financial records as required by the States's nonprofit corporation law.
5. Maintain Compliance with IRS
File the annual Form 990 series (990, 990-EZ, 990-N, or 990-PF) with the IRS.
