New Jersey Nonprofit Compliance

• Any religious corporation, trust, foundation, association or organization incorporated under the provisions of Title 15 or 16 of the Revised Statutes or Title 15A of the New Jersey Statutes or established for religious purposes
• Any agency or organization incorporated or established for charitable purposes and engaged in effectuating one or more charitable purposes, which is affiliated with, operated by or supervised or controlled by a corporation, trust, foundation, association, or organization incorporated or established for religious purposes, or any other religious agency or organization
• Any educational institution, the curricula of which in whole or in part are registered or approved by the Department of Education or the New Jersey Commission on Higher Education, either directly or by acceptance of accreditation by an accrediting body recognized by these agencies
• An educational institution confining its solicitation to its student body, alumni, faculty and trustees, and their families
• A library registered by the Department of Education, provided that the annual financial report of that library shall be filed with the Department of Education, where it shall be open for public inspection
• A local unit registered by a parent organization in accordance with N.J.A.C. 13:48-6
• A charitable organization engaged in charitable fund raising that did not receive gross contributions in excess of $10,000 during its most recent fiscal year, if all of its functions, including fund raising activities, are carried on by persons who are not compensated for soliciting contributions

NJ Admin Code 13:48-3.3

To claim an exemption, submit a letter explaining why your organization is eligible for exemption.

Online

$30-$250, depending on gross contributions.

6-8 months

• The CFO and another authorized officer must sign. Signatured need not be notarized.
• Some New Jersey 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 New Jersey, obtain a certificate of good standing from your home state to submit during the foreign qualification process. The certificate cannot be more than 30 days old when filing foreign qualification documents.

Domestic Applicants:

1. Form an entity by completing the online form on the Division of Revenue and Enterprise Services website.
2. Create a My New Jersey account online and complete the charity registration application through the New Jersey Division of Consumer Affairs - Charities Registration Section.

Foreign Applicants:

1. Determine whether or not your charity will need to foreign qualify based on your activity in New Jersey. If not required, skip to number 3.
2. Foreign qualify by completing the online form on the Division of Revenue and Enterprise Services website.
3. Create a My New Jersey account online and complete the charity registration application through the New Jersey Division of Consumer Affairs - Charities Registration Section.

• IRS Form 990
• Audited financials (if applicable)
• Articles of incorporation
• Either IRS determination letter or IRS form 1023
• Bylaws
• List of officers and directors

Online

$30-$250, depending on gross contributions.

• Annually within 6 months after the close of your fiscal year. So if your fiscal year ends December 31, renewal is due by June 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.

Due dates can be extended for 6 months beyond the original due date by submitting a request for extension through the online portal along with the expected renewal fee.

There is a $25 late fee for renewals filed after the due date.

• Note the list of attachments required. Large organizations may need to provide audited financial statements.

• IRS form 990
• Audited financials (if applicable)
• List of officers and directors
• Only if amended: IRS determination letter, articles of incorporation, and bylaws

There is no form, simply submit a cover letter and a copy of the charitable sales agreement with the required fee.

Mail

$30

Every charitable organization which permits a charitable sales promotion to be conducted on its behalf, shall obtain a written contract from the commercial co-venturer and shall file a copy of the agreement with the Division of Consumer Affairs Charities Registration Section at least 10 days prior to the initiation of that charitable sales promotion.

The charitable sales promotion contract must include, but is not limited to, the following information:

1. A description of the charitable sales promotion, solicitation, or venture undertaken, and dates to be commenced and terminated;
2. The name and address of the charitable organization and of the commercial co-venturer;
3. The dollar amount or percent per unit of goods or services purchased or used that will benefit the charitable organization or purpose. If the actual dollar amount or percent cannot reasonably be determined prior to the final date of the charitable sales promotion, the commercial co-venturer shall disclose an estimated dollar amount or percent. Any such estimate shall be reasonable and shall be based upon all of the relevant facts known to the commercial co-venturer and the charitable organization regarding the charitable sales promotion;
4. A requirement that the commercial co-venturer provide the charitable organization with the gross amount of income received by the commercial co-venturer attributable to the charitable sales promotion, solicitation or venture undertaken; and
5. A provision clearly and conspicuously stating that the parties are subject to the Act and the rules of this chapter.

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

Form CCO-500

Mail

$10

Charities must file a promotion report within 40 days of the expiration of every commercial co-venture charitable sales promotion. For campaign contracts lasting more than 12 months, a charitable organization shall file an interim report within 40 days of the end of each of the charitable organization’s fiscal years. The charitable organization may file the final report within 40 days after the expiration of the contract or service agreement or at the end of the last fiscal year of the contract.

Online

Use the DCA portal and start a renewal registration. You can enter the new fiscal year end month and renew for that year.

$0

To close out your registration, submit a letter asking to cancel the registration and that the registration number be "retired".