Utah Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Utah. If you are looking to form nonprofit in Utah, please visit our Start Your Utah Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Utah. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

By the 15th day of the 5th month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

2 File Utah Corporate Tax Exemption Renewals

Not required



There is no renewal application for Utah tax exemptions, however, businesses are required to update address and officer information when changes occur.

More information: Utah State Tax Commission
3 File Utah Sales Tax Exemption Renewals

Not required



There is no renewal application for Utah tax exemptions, however, businesses are required to update address and officer information when changes occur.

More information: Utah State Tax Commission
4 File Utah Annual Report
Agency:Utah Department of Commerce - Division of Corporations and Commerical Code
Form:

Annual Report / Renewal Form

Instructions:

Postcard is mailed from the Utah Division of Commerce to your registered agent. 

Filing Method:

Mail or online.

Agency Fee:

$10

Due:

Annually by the end of the month of initial registration. So if you incorporated or foreign-qualified on March 15, then your annual report is due every year by March 31. You can start filing 60 days prior.

Law:

Utah Code § 16-6a-1607

Penalties:

$10 late fee. Your business also risks being dissolved or revoked.

Notes:
  • Anyone with authority may file.
  • Original signatures are not required.
5 Renew the Charitable Solicitation Registration

Utah Charitable Organization Permit

Agency:Utah Department of Commerce - Division of Consumer Protection
Law:

Utah Code Annotated §13-22-1 thorugh 13-22-15; Utah Administrative Code, Rule R152-22-1 through R152-22-5

Foreign Qualification is Prerequisite:No
Registered Agent (Special Agency) Required?Yes

One-Time Exemption Registration

Exemption Eligible Organizations:
  • A religious, ecclesiastical, or denominational organization described in § 13-22-5(a)
  • A solicitation by a broadcast media owned or operated by an educational institution or governmental entity, or any entity organized solely for the support of that broadcast media
  • An individual soliciting a contribution for the relief or benefit of another individual, who is specified by name at the time of the solicitation if all contributions are turned over to the named beneficiary after deducting actual expenses necessary for the cost of solicitation, if any and all individuals that carry out any fund-raising function for the benefit of the named individual are unpaid, directly or indirectly, for services rendered
  • A political party authorized to transact the political party's affairs within this state and any candidate and campaign worker of the political party if the content and manner of any solicitation make clear that the solicitation is for the benefit of the political party or candidate
  • A political action committee or group soliciting funds relating to issues or candidates on the ballot if the committee or group is required to file financial information with a federal or state election commission
  • A public school; a public institution of higher learning; a school accredited by an accreditation body recognized within the state or the United States; an institution of higher learning accredited by an accreditation body recognized within the state or the United States; an organization within, and authorized by, one of the previously described educational entities; a parent organization, teacher organization, or student organization authorized by one of the previously described educational entities
  • A public or higher education foundation established under Title 53E, Public Education System -- State Administration, Title 53G, Public Education System -- Local Administration, or Title 53B, State System of Higher Education
  • A television station, radio station, or newspaper of general circulation that donates air time or print space for no consideration as part of a cooperative solicitation effort on behalf of a charitable organization, whether or not that organization is required to register under this chapter
  • A volunteer fire department, rescue squad, or local civil defense organization whose financial oversight is under the control of a local governmental entity
  • Any governmental unit of any state or the United States
  • Any corporation established by an act of the United States Congress and that is required by federal law to submit an annual report to the United States Secretary of Defense
  • A solicitation by an applicant for a grant offered by a state agency if the terms of the grant provide that the state agency monitors a grant recipient to ensure that grant funds are used in accordance with the grant's purpose and the sum of the amount available to the applicant under grants offered by a state agency that the applicant applies for in a calendar year is less than or equal to $1,500
  • A chapter of a charitable organization or a person who solicits contributions for a charitable organization, if the charitable organization is registered with the division pursuant to § 13-22-5 or is exempt from registration under this section if certain conditions certain conditions are met
  • A solicitation in an obituary
  • A solicitation made exclusively to a family member of the individual making the solicitation
Filing Method:

Online

Agency Fee:

$0

Law:

UT Code § 13-22-8

Notes:

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

Initial Registration

Filing Method:

Online

Agency Fee:

$75

Turnaround:

1 week

Notes:
  • You may not solicit until you receive your certificate of registration back from the state. It takes ~1 month for the state to process your application.
  • Some Utah counties and municipalities may require charities that solicit in-person to register prior to fundraising.
Before you Apply:

Domestic Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • Appoint a registered agent to receive legal documents in Utah.
  • 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.
  • Appoint a registered agent to receive legal documents in Utah.
  • 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 Utah, 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.
How to Apply:

Domestic Applicants:

  1. File entity formation documents with the Utah Department of Commerce - Division of Corporations and Commerical Code.
  2. Create an online account and complete the online charitable registration through the Utah Department of Commerce - Division of Consumer Protection.

Foreign Applicants:

  1. Determine whether or not your charity will need to foreign qualify based on your activity in Utah. If not required, skip to number 3.
  2. File foreign qualification documents with the Utah Department of Commerce - Division of Corporations and Commerical Code.
  3. Create an online account and complete the online charitable registration through the Utah Department of Commerce - Division of Consumer Protection.
Required Attachments:

  • IRS form 990
  • Articles of incorporation
  • Bylaws
  • IRS determination letter
  • List of officers and directors
  • Professional fundraising contracts

Registration Renewal

Filing Method:

Online

Agency Fee:

$75

Due:

Annually by the upcoming quarterly due date based on registration date: January 1, April 1, July 1, or October 1. So if your permit was issued on April 15, it will expire on July 1.

Due Date Extension:

Utah does not grant extensions for charitable organization registration.

Penalties:

There is a late fee of $25 for each month that passes after the due date.

Required Attachments:

  • IRS form 990
  • List of officers and directors
  • Professional fundraising contracts
  • Only if amended: IRS determination letter, articles of incorporation, and bylaws

Contract Filing

Form:

There is no form. Just submit the contract to the state.

Filing Method:

Email the contract to dcp-charities@utah.gov

Agency Fee:

$0

Turnaround:

1 business week.

Due:

Every charitable organization which agrees to permit a charitable sales promotion to be conducted by a commercial co-venturer on its behalf shall file with the division a notice of the promotion prior to its commencement within this state.

Notes:

There is no form. Notices of sales promotion must include: 1) The names of the charitable organization and commercial co-venturer; 2) That the charitable organization and the commercial co-venturer will conduct a charitable sales promotion; and 3) The date the charitable sales promotion is expected to commence.

How to Apply:

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

Change of Fiscal Year

Filing Method:

Online

Agency Fee:

$75

Notes:

Submit the short year financials during the standard renewal process.

Cancellation

Agency Fee:

$0

Notes:

To close out your registration, send (email accepted) a letter indicating that your organization wishes to cancel its registration. No final report or renewal is required.

6Maintain a Utah Registered Agent

Maintain a registered agent that has a street address in Utah. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in South Jordan , UT to maintain compliance with the state requirement.

Harbor Compliance® proudly partners with the Utah Nonprofits Association to provide insightful resources and compliance solutions to nonprofits in Utah.



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Fundraising Compliance

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