Arkansas Nonprofit Compliance

• Bona fide, duly constituted, religious entities that are exempt from taxation pursuant to the Internal Revenue Code and no part of the entity’s income inures to the direct benefit of any individual
• Educational institutions approved by any state or the United States or by an accrediting body and parent teacher organizations
• Political candidates and organizations
• Governmental organizations
• Nonprofit hospitals
• Charities that do not intent to solicit and receive and do not actually receive more than $50,000 in contributions during a fiscal year and do not use professional fundraisers
• Persons or entities that solicit for exempt organizations

Form EX-01: Exempt Organization Verification

Email to charities@sos.arkansas.gov

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Arkansas Code Ann. § 4-28-404

• Exemptions do not expire as long as the organization continues to qualify under the exemption criteria.
• Educational institutions must submit a letter of accreditation with their exemption application.

• A copy of the appropriate Internal Revenue Service tax-exempt status form, if applicable
• A copy of the organization’s filed Articles of Incorporation
• Satisfactory proof the organization is in good standing

Form CR-01: Charitable Organization Registration Form

Charitable Registration in Arkansas

File by mail or email to charities@sos.arkansas.gov.

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1-2 weeks

• One signature of officer, director, or incorporator required.
• Some Arkansas counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Domestic Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
• If you will foreign qualify in Arkansas, obtain a certificate of good standing from your home state to submit during the foreign qualification process.

Domestic Applicants:

1. File entity formation documents with the Arkansas Secretary of State.
2. Mail or email a completed Charitable Organization Registration Form and all required attachments to the Arkansas Secretary of State - Business and Commercial Services Division - Charities Section.

Foreign Applicants:

1. Determine whether or not your charity will need to foreign qualify based on your activity in Arkansas. If not required, skip to number 3.
2. File foreign qualification documents with the Arkansas Secretary of State.
3. Mail or email a completed Charitable Organization Registration Form and all required attachments to the Arkansas Secretary of State - Business and Commercial Services Division - Charities Section.

• Form CR-02: Charitable Organization Consent for Service (if applicable)
• Either IRS determination letter or IRS form 1023
• Articles of incorporation
• Form CR-03: Annual Financial Report Form (if applicable)
• IRS form 990
• Audited financials (if applicable)
• Relationships or contracts with fund-raising counsel, paid solicitors, or commercial coventurers

Form CR-03: Annual Financial Report Form

Mail or email to charities@sos.arkansas.gov.

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• Annually within 180 days (6 months) of the organization's fiscal year end.
• There is no official start to the renewal period, so renewals may be submitted as soon as financials become available for the most recently completed fiscal year.

Due dates can be extended for 6 months beyond the original due date by emailing the secretary of state at charities@sos.arkansas.gov and including the words “Annual Financial Report Extension” in the subject line of the email.

• IRS form 990
• Audited financials (if the total contributions of the organization were in excess of $1,000,000 in any fiscal year)
• New or updated relationships or contracts with fund-raising counsel, paid solicitors, or commercial coventurers
• Only if amended: IRS determination letter, articles of incorporation, and bylaws

Form CR-04: Notice of Sales Promotion with Coventurer

Email to charities@sos.arkansas.gov

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1-2 business days

Every charitable organization subject to the registration requirements of A.C.A. § 4-28-402 that agrees to permit a charitable sales promotion to be conducted in its behalf shall obtain a written agreement from the commercial coventurer and file a copy of the agreement with the Secretary of State before the commencement of the charitable sales promotion within this state.

1. The goods or services to be offered to the public;
2. The geographic area where, and the starting and final date when, the offering is to be made;
3. The manner in which the name of the charitable organization is to be used, including any representation to be made to the public as to the amount or percent per unit of goods or service purchased or used that is to benefit the charitable organization;
4. A provision for an accounting on a per unit basis to be given by the commercial coventurer to the charitable organization and the date on which it is to be made; and
5. The date when and the manner in which the benefit is to be conferred on the charitable organization.

The charity must be registered to solicit charitable contributions or otherwise exempt for the contract to be accepted.

Form CR-03: Annual Financial Report Form

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1-2 business days

File the short year form with the updated fiscal year information.

Email to charities@sos.arkansas.gov

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To close out your registration, send a signed and dated letter stating that you would like to withdraw. The request must list the last date of solicitation in Arkansas and all financial reports on file must be current to that date.