Hawaii Tax and Charities Division
Please Note
We are a service company that can help you file with the Hawaii Tax and Charities Division. We are not associated with this nor any other government agency. We offer paid services and software to help you file. You are not required to purchase our service to file - you may file directly with this agency without using our service.
Contact Information
425 Queen Street
Honolulu, HI 96813
Mailing address:
425 Queen Street
Honolulu, HI 96813
Phone: (808) 586-1480
Fax: (808) 586-8116
Web: Home Name search File online
Email: ATG.Charities@Hawaii.gov
Licenses
We track the following licenses with the Hawaii Tax and Charities Division in order to provide compliance services to our clients. As a client, you see this and other Compliance Core™ data in License Manager in-line with your licenses.
Hawaii Charity Registration
Agency: | Hawaii Tax and Charities Division |
Law: | |
Foreign Qualification is Prerequisite: | No |
Registered Agent (Special Agency) Required? | Yes |
One-Time Exemption Registration
Exemption Eligible Organizations: |
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Filing Method: | |
Agency Fee: | $0 |
Law: | |
Original Ink: | Not required |
Notarization Required?: | Not required |
Notes: | Exemptions do not expire as long as the organization continues to qualify under the exemption criteria. |
Initial Registration
Filing Method: | |
Agency Fee: | $0 |
Turnaround: | 4-6 weeks |
Original Ink: | Not required |
Notarization Required?: | Not required |
Before you Apply: | Domestic Applicants:
Foreign Applicants:
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How to Apply: | Domestic Applicants:
Foreign Applicants:
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Required Attachments: |
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Registration Renewal
Hawaii Transmittal
Filing Method: | |
Agency Fee: | Depends on gross revenue:
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Due: |
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Due Date Extension: | Hawaii honors extensions granted by the IRS to file Form 990. Organizations are not required to submit proof of an IRS extension unless requested by the Department, at which point they will have 20 days to provide the Department with a copy. |
Original Ink: | Not required |
Notarization Required?: | Not required |
Penalties: | Organizations can renew an expired registration as long as the registration status with the Tax and Charities Division reads as expired. The Attorney General may assess late fees of $20 per day up to a maximum fee of $1,000 against an organization for the failure to timely file its renewal. |
Required Attachments: |
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Contract Filing
Filing Method: | |
Agency Fee: | $0 |
Turnaround: | 1-2 business days |
Due: | File a notice of entry into contract at least 10 days prior to the commencement of the charitable sales promotion. |
Law: | |
Notes: | An authorized representative of the charitable organization and the commercial co-venturer must sign the written consent, and the terms of the written consent must include the following:
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Reinstatement
Instructions: | Follow the instructions received from the Hawaii Tax and Charities Enforcement Division. |
Filing Method: | |
Agency Fee: |
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Penalties: | Charities violating Hawaii Revised Statutes §467B-1 - §467B-17 are subject to an investigation by the Attorney General who can:
Upon application from the Attorney General, the court may issue one or more of the following judgments:
A first-time violation of this Chapter is punishable by a fine of up to $500 and/or imprisonment for up to 6 months. Subsequent offenses are punishable by a fine of up to $1,000 and/or imprisonment for up to 1 year. Any violation of this chapter is considered to have engaged in an unfair and deceptive act and violates Hawaii Revised Statute §480-2. |
Notes: | Organizations can renew an expired registration as long as the registration status with the Tax and Charities Division reads as expired. Periodically, late registrations will be audited and those that have not renewed for a reasonable amount of time will have their registration suspended by the Enforcement Division. An organization will receive a notice from the Division via certified mail that alerts them of the suspension and provides a list of the documents and fees that must be submitted to reactivate the registration. |
Change of Fiscal Year
Notes: | Email ATG.Charities@hawaii.gov to update fiscal year. You will then need to file the short year in the efile990.org system. |
Cancelation
Form: | |
Filing Method: | Mail or email to ATG.Charities@hawaii.gov |
Agency Fee: | $0 |
Notes: | To close out your registration, submit the deactivation request form. If the deactivation request is submitted during the first half of an organization's fiscal year, there is no need to submit a report for that fiscal year. If the deactivation request is submitted during the second half of an organization's fiscal year, it must submit an annual report for the current fiscal year. |
Commercial co-venturer means a person who, for profit, is regularly and primarily engaged in trade or commerce other than in connection with soliciting for charitable organizations or charitable purposes, and who conducts charitable sales promotions.
Hawaii Commercial Co-Venturer Registration
Not required
Commercial Co-venturer licensure is not required on the State level in Hawaii.
Hawaii does not have a traditional registration requirement for commercial co-venturers, but they may need to file a written consent form at least 10 days before a fundraising event.
More information: Hawaii Tax and Charities DivisionContract Filing
Form: | |
Filing Method: | |
Agency Fee: | $0 |
Turnaround: | 1-2 business days. |
Due: | File a notice of entry into contract at least 10 days prior to the commencement of the charitable sales promotion. |
Original Ink: | Not required |
Notarization Required?: | Not required |
Notes: | An authorized representative of the charitable organization and the commercial co-venturer must sign the written consent, and the terms of the written consent must include the following:
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How to Apply: | The charity must be registered to solicit charitable contributions or otherwise exempt for the contract to be accepted. |
Contract Amendment
Agency Fee: | $0 |
Due: | An amendment filing should be made before the expiration date of a campaign in order to extend the campaign. |
Notes: | To report an extension of a campaign or another change to a campaign agreement, submit a cover letter describing the change and include a copy of the amended agreement. |
A Professional Fundraising Counsel is any person who, for compensation, plans, conducts, manages, advises, consults, or prepares material for, or with respect to, the solicitation of contributions in this state for a charitable organization, but who actually solicits no contributions as a part of the person's services, and who does not employ, procure, or engage any compensated person to solicit contributions. The term shall not include a bona fide volunteer, salaried officer, or employee of a charitable organization.
Hawaii Professional Fundraising Counsel Registration
Agency: | Hawaii Tax and Charities Division |
Law: |
Initial Registration
Filing Method: | |
Agency Fee: | $250 |
Notes: | Initial registrations are not accepted without a copy of a contract the counsel has entered into with a charitable organization. |
Before you Apply: | Each registration and renewal registration shall contain: (1) The names and addresses of all owners, officers, and directors of a professional fundraising counsel, and the names and addresses of all owners, officers, and directors of a professional solicitor; (2) A statement concerning the corporate form of the registrant, whether corporation, limited liability corporation, partnership, or individual; (3) A statement whether the registrant has an office in Hawaii and the name and phone number of the person in charge of the office; (4) The names and addresses of any individuals supervising any solicitation activity; (5) A statement whether the [registrant] has entered into a consent agreement with, or been disciplined by or subject to administrative action by, another governmental agency; (6) A statement whether any officer, director, or any person with a controlling interest in the registrant has ever been convicted of a felony or a misdemeanor involving dishonesty in the solicitation for a charitable purpose; (7) The date that the registrant began soliciting Hawaii residents on behalf of a charitable organization or providing professional fundraising counsel services; and (8) Whether any owners, directors, or officers are related to: (A) Any other officers, directors, owners, or employees of the registrant; (B) Any officer, director, trustee, or employee of a charitable organization under contract with the registrant; and (C) Any vendor or supplier providing goods or services to a charitable organization under contract with the registrant. |
Registration Renewal
Filing Method: | |
Agency Fee: | $250 |
Due: | Annually by July 1. |
Contract Filing
Agency Fee: | $0 |
Due: | File a notice of entry into contract at least 10 days prior to the start of the performance of the contract. |
Professional solicitor means any person who, for a financial or other consideration, solicits contributions in this State for a charitable organization, or any person with whom the professional solicitor independently contracts to solicit for contributions. A person who is otherwise a professional fundraising counsel shall be deemed a professional solicitor if the person's compensation is related to the amount of contributions received or has custody or control of contributions received. The term does not include a bona fide volunteer. The term includes a salaried officer or employee of a charitable organization if the salaried officer or employee of the charitable organization receives percentage compensation. The term does not include an attorney, investment counselor or advisor, financial advisor, or banker, or other person who: (1) Advises another person to make a contribution to a charitable organization as part of the person's employment; and (2) Does not receive compensation from the charitable organization for that advice.
Hawaii Professional Solicitor Registration
Agency: | Hawaii Tax and Charities Division |
Law: | |
Bond Requirements: | $25,000 |
Initial Registration
Filing Method: | |
Agency Fee: | $250 |
Turnaround: | 15 business days |
Notes: |
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Before you Apply: |
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Bond Amount: |
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Registration Renewal
Filing Method: | |
Agency Fee: | $250 |
Due: | Annually by July 1. |
Penalties: | If a renewal registration required under this section is not filed, unless it is shown that the failure is due to reasonable cause, a fine of $20 shall be imposed for each day during which the violation continues; provided that the total amount imposed under this subsection shall not exceed $1,000. |
Contract Filing
Filing Method: | |
Agency Fee: | $0 |
Due: | File a notice of entry into contract at least 10 days prior to the start of the performance of the contract. |
Financial Reporting
Filing Method: | |
Agency Fee: | $0 |
Due: | Within 90 days after a campaign has ended and on the anniversary of commencement for campaigns lasting more than a year. |
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