Federal tax exemption comes from the IRS, but charities are also regulated by the states. State attorneys general and secretaries of state oversee charitable assets and fundraising, and many require a charity to register before it asks residents for donations and to renew every year with financial information. Many also oversee organizations that hold charitable assets in the state, such as land, endowments or trusts.
This service is for organizations that already file in one or more states and want the annual renewals prepared together with the federal return: a food bank registered where it is based, a national advocacy group renewing in several states, a foundation holding assets in its home state. Our guide to state charity filings covers the background.
What's included
- A review of where you are registered today, from your records and past filings, and of the renewal each state expects.
- Annual renewal reports prepared from the same figures as your Form 990, 990-EZ or 990-PF, so the numbers match.
- The federal return attached the way each state asks for it, with Schedule B left off unless the state requires it.
- Financial statement requirements flagged, such as accrual-basis statements or audited or reviewed statements above a state revenue threshold, so you can arrange them in time.
- Fee amounts looked up from each state's current schedule and included in your filing packet.
- A combined calendar of federal and state deadlines, including whether each state honors the IRS extension.
- Amended return follow-up: if a 990 is amended, we note which states expect a copy.
- Filing confirmations collected and sent to you.
What we need from you
- A list of states where you are registered, with registration numbers and the last renewal filed in each
- Copies of any state letters, deficiency notices or delinquency notices
- Your Form 990, 990-EZ, 990-PF or 990-N for the year (or we use the one we prepared)
- Financial statements, and the audit or review report if a state requires one
- Officers and directors with addresses, as the states usually ask for them
- Details on professional fundraisers or fundraising counsel you used, if any, and their contracts
- How and where you solicit: mail, events, online, and the states where you actively seek donors
- Your articles, bylaws and IRS determination letter, if a state asks for current copies
How it works
- Short consultation about where you operate, solicit and hold assets.
- Fixed quote and checklist covering each state renewal. Nothing starts until you approve.
- Preparation of each renewal from the federal return and financial statements.
- Review with you, including the officer certifications many states require.
- Signatures from the officers each state requires.
- Filing and confirmations, with the fees you authorize, and next year's dates on the calendar.
Deadlines to know
Each state sets its own forms, fees and dates. Many tie the renewal to your fiscal year end, which is why the state and federal deadlines can be lined up. California is a good example: registered charities file Form RRF-1 with a copy of the federal return (without Schedule B) four months and fifteen days after year end, organizations that file the 990-N use Form CT-TR-1 instead, the fee runs on a sliding scale from $25 to $1,200, and the Registry honors IRS extensions.
Other states don't all follow the IRS extension, so a federal Form 8868 extension doesn't settle every state date. See due dates and extensions for the federal side and the due date calculator for your federal date.
When this gets more complex
- Online fundraising. States don't all agree on when online solicitation requires registration. We help you start with the states where you are based, hold assets or actively target donors, and suggest getting advice on the rest.
- Initial registrations. If you aren't yet registered somewhere you should be, we tell you so and discuss what the first registration involves.
- Delinquent renewals. Missed state years usually need the matching federal returns; see late returns and reinstatement.
- Audit thresholds. Crossing a state's revenue threshold can require audited statements, which your CPA prepares. We don't perform audits.
- A revoked federal exemption can affect state registrations and state tax exemptions. Check with the automatic revocation checker.
Frequently asked questions
Do we have to register in every state?
Not necessarily. Registration usually depends on where you solicit donations, hold charitable assets or operate, and the rules differ by state. The National Association of State Charity Officials keeps a directory of state charity regulators.
Can we send our full 990 to the state?
Send what the state asks for. The IRS warns organizations not to send Schedule B to a state unless the state requires it, because the state may make it public.
Does the state renewal follow our IRS extension?
In some states, yes; California's Registry honors IRS extensions. Other states have their own extension rules, so we check each one and put the right date on your calendar.
Do you need to prepare our Form 990 too?
It helps, because the state numbers come from the federal return, but it isn't required. We can work from a Form 990 prepared by someone else.
Sources
- IRS: 2025 Instructions for Form 990, section D (State reporting) and Appendix I. irs.gov
- IRS: Instructions for Schedule B. irs.gov
- California Attorney General, Registry of Charities and Fundraisers: annual renewals. oag.ca.gov
- National Association of State Charity Officials (NASCO): resources and state regulator directory. nasconet.org
IRS figures change; inflation-adjusted amounts are updated each year. We review this page when the IRS publishes new instructions.
990IRS.com is a private company, not the IRS. This page is general information, not legal or tax advice for your organization. Example organizations and figures are hypothetical.
