Charitable Solicitation Registration in Rhode Island

• Generally NOT required for 501(c)(3) exempt organizations

• Most nonprofits have no state income tax obligation

Annual Reporting to Charitable Organizations Registry:

• Organizations subject to charitable solicitation registration must file annually

• Required documentation: IRS Form 990 or financial statement (for organizations receiving less than $500,000 in revenue)

• File with: Rhode Island Department of Business Regulation

ANNUAL REPORT - STATE FILING

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Form: Form 631 (Non-Profit Corporation Annual Report)

Filing Requirement:

• REQUIRED annually

• All nonprofit corporations registered in RI must file

• File even if organization is inactive or unchanged

• Beginning: Calendar year AFTER registration (no initial report in formation year)

Filing Deadline:

• Due: Between February 1 and May 1 (annually)

• Late filing penalty: $25 if not filed by May 31

• 30-day grace period before penalty assessment

Filing Fee:

• Base fee: $20.00

• Online processing fee: $2.00 additional

• Total: $22.00 (online); $20.00 (mail/in person)

Filing Methods: Online, mail, or in person

Required Information (Form 631):

• Organization name, address, and current status

• Registered agent name and address

• Directors and officers (minimum 3 directors; President, Secretary, Treasurer)

• Update any changes to registered agent or office address

• Confirmation of compliance with state law

Consequences of Non-Filing:

• Revocation proceedings may be initiated

• Loss of corporate status

• Loss of liability protection

Annual Reporting to Charitable Organizations Registry:

• Organizations subject to charitable solicitation registration must file annually

• Required documentation: IRS Form 990 or financial statement (for organizations receiving less than $500,000 in revenue)

• File with: Rhode Island Department of Business Regulation

• Copy required for RI charitable solicitation registration (annual renewal)

Critical Warning:

• Failure to file Form 990 series for THREE consecutive years = automatic revocation of 501(c)(3) status