Online Compendium of Federal and State Regulations for U.S. Nonprofit Organizations
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Online Compendium of Federal and State Regulations for U.S. Nonprofit Organizations NPO Regulations Organized by Jurisdiction |
Special topic compilations || Other sources of regulations information || Jurisdictions page development
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Alabama ($25,000/$25) |
Louisiana ($0/$25) |
Ohio ($25,000/$0) |
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Alaska ($5000/$0) |
Maine ($10,000/$40) |
Oklahoma ($10,000/$15) |
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Arizona ($25,000/$??) |
Maryland ($25,000/$0) |
Oregon ($0/$0) |
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Arkansas ($10,000/$0) |
Massachusetts ($5,000/$50) |
Pennsylvania ($25,000/$15) |
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California ($25,000/$0) |
Michigan ($8,000/$0) |
Rhode Island ($3,000/$75) |
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Colorado ($0/$50) |
Minnesota ($25,000/$25) |
South Carolina ($5,000/$50) |
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Connecticut ($25,000/$20) |
Mississippi ($4,000/$50) |
South Dakota (n/a) |
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Delaware (n/a) |
Missouri (n/a) |
Tennessee ($30,000/$50) |
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Florida ($0/$10) |
Montana (n/a) |
Texas (n/a) |
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Georgia ($25,000/$25) |
Nebraska ($0/$10) |
Utah ($0/$100) |
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Hawaii (n/a) |
Nevada (n/a) |
Vermont (n/a) |
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Idaho (n/a) |
New Hampshire ($0/$25) |
Virginia ($5,000/$130) |
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Illinois ($15,000/$15) |
New Jersey ($0/$0) |
Washington ($25,000/$20) |
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Indiana (n/a) |
New Mexico ($2,500/$0) |
Washington, D.C. ($1,500/$80) |
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Iowa (n/a) |
New York ($25,000/$25) |
West Virginia ($0/$15) |
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Kansas ($10,000/$20) |
North Carolina ($0/$50) |
Wisconsin (?) |
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Kentucky ($0/$0) |
North Dakota ($0/$25) |
Wyoming (n/a) |
States whose names are italicized above do not generally require NPOs that will solicit contributions to register. However, they may require professional solicitors to register, may require a limited subset of NPOs to register, or may have specific requirements for the solicitation material itself.
In parentheses is the maximum contribution revenue threshold for exemption from the nonprofit organization registration requirement ($0 if no such exemption), followed by the minimum registration fee (often higher for larger organizations). The threshold amount is for gross contribution revenue below which the organization may be excepted from registration requirements. The gross contributions revenue is calculated from not just contributions raised in the one state, but through all the organizations' solicitation activities. Thresholds under $25,000 are highlighted in red. Minimum registration fees over $25 are highlighted in purple.
In many states, the threshold exception does not apply if the solicitation activities are conducted by anyone other than volunteers. Another common exception is for organizations that only solicit their own members. Professional solicitors are typically required to register, without exceptions. Many states exempt certain types of nonprofit organizations, such as schools and churches. In short, each state defines registration requirements different from every other state, so the numbers listed above should be considered for illustrative purposes only!
Compilations of state laws addressing various special topics are listed here. These have been created in the course of researching topics for other papers at this site, or to aid various online discussions.
The Unified Registration Statement kit's capsule summaries of state registration requirements provides very succinct information about most states' requirements for the initial registration of charities that solicit donations. The URS kit also includes summaries of the annual reporting requirements for these states. Note that this resource omits the seven states that don't accept the URS but require charities register.
More extensive summaries of state registration and reporting requirements are available from Raffa & Associates.
Labyrinth, Inc. provides summaries of filing and registration fees, and bond amounts, for charities, fundraising counsels and professional solicitors, as well as contact information and some other background materials.
Contact information for state agencies that regulate charitable solicitations is available from the NCIB, the Maryland Secretary of State, and the AFSCME.
Most states and some other government authorities are putting their complete statutes online. You can find links to these and related information at:
At this time, not all jurisdictional pages have someone to maintain them. If you are interested in maintaining one of these pages, please contact the site administrator (Eric Mercer). Some guidelines for contributors are provided.
The following people and organizations have contacted the site administrator either to express interest in or commit to developing one of the jurisdictional regulations Web pages. Once a regulations page is received for publication, the link from the set above will go to that page directly, since the jurisdiction's page will include contact information for the developer. In the meantime, if you are interested in collaborating with someone on the list below, please feel free to contact them directly.
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Main page | Legal basis for regulation | Tax-exempt status | Registration for soliciting | Charitable solicitations | Financial accounting | Other issues | Easing the burden | Glossary | Resources by jurisdiction |
| Page maintained by: Eric Mercer <nporeg@muridae.com> |
Page last updated 06Jun99 |
| Online Compendium of Federal and State Regulations for U.S. Nonprofit Organizations |
http://www.muridae.com/nporegulation/ |