INITIAL FILING REQUIREMENTS TO BECOME HAWAII NONPROFIT

  1. HOW TO INCORPORATE IN HAWAII STATE:
    • File Articles of Incorporation Form NDP-1
    • Send it to: State of Hawaii Department of Commerce & Consumer Affairs Business Registration Division P.O. Box 40 Honolulu, HI 96810
    • The filing fee is $25
    • You can download the form here: hawaii.gov/dcca/breg/registration
    • For more information, go to the website: hawaii.gov/dcca/breg or call: (808) 586-2727
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
    • Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
    • For further information go to: www.irs.gov/charities or call:(800) 829–3676 (Form related questions) (800) 829–1040 (general information)
  3. HOW TO OBTAIN A GET (GENERAL EXCISE TAX) LICENSE:
    • File Basic Business Application Form BB-1
      1. Note that this license is only required for organizations that fundraise or are required to file IRS Form 990, 990-EZ or 990-T.
      2. Send it to: State of Hawaii Department of Taxation, P.O. Box 1425 Honolulu, HI 96806-1425
      3. The filing fee is $20
      4. For more information, go to the website: state.hi.us/tax or call: (808) 587-1510
    • File Application for Exemption from General Excise Taxes Form G-6S
      1. Send it to: Hawaii Department of Taxation, Technical Section, P.O. Box 259, Honolulu, HI 96809-0259
      2. The filing fee is $20
      3. For more information, call: (808) 587-1577
  4. HOW TO REGISTER WITH THE HAWAII STATE’S ATTORNEY GENERAL:
    • The registration must be done online: https://efile.form990.org/frmNPParticipatingStateSCOHI.asp
      1. Note that any charitable organization that solicits contributions is required to register with the Department of the Attorney General’s Charities Unit.
    • There is no filing fee.
    • For guidance on the definition of a charitable organization and exemptions to registration, go to the website: hawaii.gov/ag/charities or call: (808)587-1480

ANNUAL FILING REQUIREMENTS TO MAINTAIN HAWAII NONPROFIT

  1. HAWAII STATE’S DEPARTMENT OF COMMERCE AND CONSUMER AFFAIRS:
    • File the Annual Report Form
      1. Note that the due date is by the end of the quarter in which the organization was originally registered.
    • Send it to: State of Hawaii, Department of Commerce and Consumer Affairs, P.O. Box 40, Honolulu, HI 96810
    • The filing fee is $5
      1. This form can also be filed online: http://hbe.ehawaii.gov/annuals/welcome.html
    • For more information, go to the website: hawaii.gov/dcca/breg or call: (808)586-2727
  2.  INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990
      1. Note that the due date of this form is 4 and a half months after the end of fiscal year.
    • Send the form to: Internal Revenue Service 1160 W 12th Street Ogden, UT 84201
    • There is no filing fee.
    • For more information, go to the website: irs.gov/charities or call: (800) 829-3676 (Form related questions) (800) 829-1040 (general information)
    • For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
    • For Private Foundations: You are required to submit the Form 990-PF.
  3. HAWAII STATE’S ATTORNEY GENERAL:
    • File Annual Financial Report (include a copy of Form 990)
      1. Note that the due date is 4 and a half months after the end of the fiscal year
      2. Send it to: Tax Division Department of Attorney General 425 Queen Street Honolulu, HI 96813
      3. The filing fee is from $10 to $600 (it depends on annual gross revenues)
    • File Form 990 online: form990.org/frmNPParticipatingStateSCOHI.asp
    • Audit: Organizations that have more than $500,000 in gross support and revenue, must include an audited financial report when transmitting IRS Form 990.
    • Extension: If a charity receives an extension from the IRS for the IRS Form 990, then the charity must notify the Department of Taxation and the new filing date for Hawaii will be extended to match.
    • For more information, go to the website: ag.hawaii.gov/tax or call: (808) 586-1480
  4. HAWAII STATE’S DEPARTMENT OF TAXATION:
    • File General Excise/ Use Tax Return Form G-45 (only if you were required to obtain a General Excise Tax License).
    • The form must be submitted periodically throughout the year.
    • Send it to: State of Hawaii Department of Taxation P.O. Box 1425 Honolulu, HI 96806-1425
    • File General Excise/ Use Annual Return & Reconciliation Form G-49 annually (only if you were required to obtain a General Excise Tax License).
    • Send it to the address provided above.
    • For guidance which organizations have to files these forms, go to the websites: http://files.hawaii.gov/tax/legal/tir/tir10-05.pdf and http://files.hawaii.gov/tax/legal/tir/tir11-04.pdf
    • For more information, go to the website: state.hi.us/tax or call: (808) 587-1510