Connecticut Nonprofit Compliance

• Religious organizations
• Educational institutions using curricula that are registered or approved by any state or the United States or that have been accepted by an accrediting body
• Parent-teacher associations
• Nonprofit hospitals
• Government organizations
• Charities that receive $50,000 or less in contributions annually provided such organizations do not compensate any person primarily to conduct solicitations
• Persons who solicit for exempt organizations

Online.

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Connecticut General Statutes § 21a-190d

Exemptions do not expire as long as the organization continues to qualify under the exemption criteria.

Initial Charitable Organization Registration Application

Mail or online.

$50

2-3 weeks

• One authorized representative must sign. Notarized signatures are not required.
• Some Connecticut 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 or reviewed financial report (audited and reviewed financials need not be submitted when registering). 
• 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 or reviewed financial report (audited and reviewed financials need not be submitted when registering).
• 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 Connecticut, obtain a certificate of good standing from your home state to submit during the foreign qualification process. The certificate cannot be more than 90 days old when filing foreign qualification documents.

Domestic Applicants:

1. File entity formation documents with the Connecticut Secretary of State.
2. Submit a Charitable Organization Registration Application and all required attachments to the Connecticut Department of Consumer Protection.

Foreign Applicants:

1. Determine whether or not your charity will need to foreign qualify based on your activity in Connecticut. If not required, skip to number 3.
2. File foreign qualification documents with the Connecticut Secretary of State.
3. Submit a Charitable Organization Registration Application and all required attachments to the Connecticut Department of Consumer Protection.

• IRS form 990
• Either IRS determination letter or IRS form 1023/1024

Charitable Organization Renewal Notice

Mail or online.

$50

• Annually by the last day of the 11th month after the organization’s fiscal year ends. For example, organizations with December fiscal year-ends are due by November 30.
• 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.

No extensions are available for charitable registration due dates.

• $25/month late fee
• Charities that do not renew their registration within 6 months of its expiration will need to go through the reinstatement process

Renewal notices (forms) are sent in the mail approximately 30-45 days prior to the expiration date. The renewal notice will include a Fast Track Renewal PIN and License Number. The "Fast Track" renewal is a simplified form for licenses that are in good standing. 

Email to dcp.publiccharities@ct.gov

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1-2 business days

Every charitable organization which agrees to permit a charitable sales promotion to be conducted in its behalf, shall obtain a written agreement from the commercial coventurer and submit a copy of such agreement to the Department of Consumer Protection not less than ten days prior to the commencement of the charitable sales promotion within this state.

Connecticut General Statutes § 21a-190g

Contracts, at a minimum, must include:

1. The goods or services to be offered to the public;
2. The geographic area where, and the starting and final date when, such 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 per cent per unit of goods or services purchased or used that is to benefit the charitable organization;
4. A provision for a final accounting on a per unit basis to be given by the commercial coventurer to the charitable organization and the date when 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.

Online

• $50 re-registration fee
• If an organization has not been soliciting since the registrations expiration then no late fees or penalties will be applicable

Charities suspected of violating the Connecticut Solicitation of Charitable Funds Act are subject to an investigation by the Department of Consumer Protection who may deny, suspend, or revoke an organization's registration. Upon application from the Attorney General, the Superior Court may issue one of the following judgments: 

• civil penalty of up to $2,500 per violation (for wilful violations)
• temporary or permanent injunction
• appoint receiver
• restitution
• accounting to ensure the due application of funds

Charities who solicit without a valid registration will pay a penalty fee of $25/month (maximum $300). Knowingly violating this section is punishable by a fine of up to $5,000 and/or imprisonment for up to 1 year. 

Charities can renew a late registration for up to 6 months past its expiration date and then they must go through the reinstatement process.

• All IRS Form(s) 990, 990EZ, 990N, or 990PF for all years since the expiration date in which solicitation took place
• Audit reports if the IRS Form 990 reports more than $500,000 in gross revenue for the year being reported (only years in which solicitations took place)

Fiscal year can be changed during the standard renewal process. Submit the last 990 prior to change and include the short year 990 as well.

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Closing a charity registration is optional in Connecticut. The state will accept a letter stating intent to withdraw, but charities can also simply allow their registration to expire. You may also request immediate inactivation on the state's portal.