Hawaii State Filing Requirements
To maintain status and to operate legally, Hawaii non-profits must adhere to specific state filing requirements.
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) Forms | State Forms | Federal Forms (Required for State Compliance) |
|---|---|---|
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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).
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.
Tax Exemption Requirements
To maintain tax-exempt status in Hawaii, organizations must:
- Must apply for federal 501(c)(3) status before state exemption.
- Submit Form G-6 (Application for Exemption from General Excise Taxes).
- Provide IRS determination letter and organizing documents.
- Annual GET filings may still be required, even if exempt.
- Sales/use tax exemption not automatic—apply separately if needed.
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:
| Form | Deadline |
|---|---|
| Articles of Incorporation | This must be filed before establishing a non-profit entity. |
| Annual Report | Due annually by the end of the calendar quarter following the close of the organization's fiscal year. |
| Charitable Organization Registration | This must be filed before soliciting any contributions and renewed annually. |
| Form N-70NP | Due on or before the 20th day of the 4th month after the fiscal year-end |
| IRS Form 990 | Due 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. |
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 availability Ensure your nonprofit’s name is unique and meets state requirements by checking its availability with the appropriate state agency.
- File Articles of Incorporation Submit your nonprofit’s founding document with the state to legally establish the organization.
- Obtain a Federal Employer Identification Number (EIN)Apply for an EIN through the IRS to identify your nonprofit for tax and banking purposes.
- Register with the Attorney General if soliciting contributions If your nonprofit plans to raise funds, you must register with the state’s Attorney General or relevant office.
- Apply for a GET license If operating in Hawaii or applicable states, obtain a General Excise Tax (GET) license to comply with tax obligations.
- Register for state employment accounts if hiring employees Set up state employment tax accounts to handle payroll taxes and meet employment law requirements.
Annual Filing Requirements
Nonprofits must file an Annual Report annually with the DCCA to maintain their good standing.
- Annual Compliance Requirements Stay updated with all yearly state filing obligations to maintain good standing.
- File an Annual Report with DCCA Submit the required annual report to Hawaii’s Department of Commerce and Consumer Affairs (DCCA) to maintain active status.
- Submit an Annual Financial Report to the Attorney General Provide financial disclosures to the Hawaii Attorney General’s office if your organization solicits charitable contributions.
- File GET Returns File General Excise Tax (GET) returns regularly, even if your nonprofit is tax-exempt.
- Maintain a Registered Agent in Hawaii Ensure you have a registered agent with a physical address in Hawaii to receive official correspondence.
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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.
