Follow this advice to maintain your Connecticut 501(c)(3) Nonprofit Public Charity in good standing.

In Connecticut, a 501(c)(3) nonprofit company must be maintained.

Visit the Connecticut Department of Revenue website to learn more about state-level taxes and how they relate to organisations.

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A) Federal Annual Returns

The IRS requires most tax-exempt charitable organisations to submit an annual return (Click here for a list of exceptions).

An organization’s yearly gross receipts dictate which form should be utilised to submit the annual federal return.

The IRS defines ‘gross receipt’ as “the total sums the organisation received from all sources throughout its yearly accounting period, before deducting any expenditures or expenses.”

If you have any questions, please contact the IRS at:

B) Unrelated Business Profits

If an organisation earns more than $1,000 from a trade or company that is unrelated to the organization’s declared purpose, it must submit Form 990-T to pay taxes on that revenue.

If your organisation anticipates to pay $500 or more in unrelated business income taxes for the year, you must pay a quarterly estimated tax on the unrelated business income using Form 990-W.

Any charity that has formed must have a registered agent, also known as a statutory agent, with a Connecticut office address. If you change your registered agent or their office address, you must submit Form AC-1-1.0 with the Secretary of State so that your Certificate of Incorporation may be revised. This form is also available online through the Secretary of State’s online filing system.

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Your company may be terminated if you fail to inform the Secretary of State of this change.

Each year, the Connecticut Secretary of State requires nonprofits to file an annual report, which is due on the anniversary date of your organization’s founding. The Secretary of State’s Business Services Division Online Filing System may be used to complete this report online.

Failure to submit the required reports may result in the termination of your company.

Depending on the nature of your organisation, you may need to seek a licence or a business permit in Connecticut.

To find out whether you need to register, use the Connecticut Economic Resource Center’s New Business Checklist and the Advance CT License Search.

If you have any questions concerning licence requirements, please call the Advance CT at 1 (860) 571-7136.

Charitable Connecticut NGOs who want to collect donations must register with the Department of Consumer Protection through their website. Furthermore, if your group intends to offer charity games (bingo, raffles, etc.), it must adhere to the Department of Consumer Protection’s requirements. Check out this page on their website to get those guidelines.

If your organisation intends to hire people, you must register with the Connecticut Department of Labor.

Registration is simple and may be done online. On this page of the Connecticut Department of Labor website, you may also find contact information for your local workforce commission.

To comply with federal requirements governing 501(c)(3) organisations, you must make the following papers available to any member of the public who wants them:

Your company is NOT required to share the following papers or information with the general public:

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