AG launches Hawaii nonprofit registration system
Nonprofit organizations that are actively soliciting funds in Hawaii MUST REGISTER BY MARCH 1, 2009 with the Attorney General. Registration can be done online at http://efile.form990.org/states/Hawaii, where there is information about the registration and annual financial reporting process and links to a tutorial.
Hugh Jones, supervising deputy attorney general in the tax division of the Department of the Attorney General, announced Jan. 16 that the electronic registration system for charities that solicit contributions in the state is now operational at the Urban Institute’s Efile.Form990.org web site. Click here to access and bookmark the Hawaii registration page.
“Charities may now obtain logons and passwords, take the online tutorial and begin to complete and submit their registration statements,” Jones said. A summary of the charitable solicitation law and a FAQ, with answers to frequently asked questions, including information on which charities are required to register is available at http://hawaii.gov/ag/charities/FAQ.doc.
At HANO’s Dec. 5 annual meeting, Jones said, although nonprofits soliciting donations were required by Act 174 to register effective Jan. 1, 2009, prior to conducting any solicitation, they could delay registering until the new online system was available. Now that it is, those organizations must register by March 1.
The registration process includes creating log-on user IDs and passwords for two officers of the organization and completion of a Unified Registration Form, used in 36 states. You can click here to view the registration form; the form must, however, be completed online. By law, the AG can require online registration.
Only nonprofits that solicit contributions are required to register and many others, such as churches, hospitals and organizations that normally receive less than $25,000 in contributions annually, are exempted. Contributions do not include membership fees, dues, fines or assessments, payments for services, money or property received from any governmental authority, or grants or subsidies from 501(c)(3) tax-exempt foundations.
There is no fee to register, however nonprofits that solicit donations are now required to file annual financial reports and pay fees when those reports are filed. The report to the AG will be a copy of the nonprofit’s federal IRS FORM 990 or 990EZ. It must be filed on or before the filing deadline for the federal form. For the 2008 tax year, assuming the organization’s fiscal year is the same as the calendar year, the filing deadline is May 15, 2009. Nonprofits are eligible to request up to two three-month extensions, however, using IRS Form 8868, which can extend the filing deadline to Aug. 15, 2009, or Nov. 15, 2009.
Organizations with fiscal years that do not end on Dec. 31 must file on the 15th day of the fifth month after the end of the fiscal year. They are also eligible to file Form 8868 to request up to two three-month extensions.
Organizations that have questions can contact Jones at (808) 586-1473, fax (808) 586-1477 or hugh.r.jones@hawaii.gov.
