Starting A Nonprofit Organization in Hawaii

Welcome to the registration and compliance page for Hawaii nonprofit organizations. Below you will find information on initial filings required when starting a nonprofit organization in Hawaii, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. This page also contains a link to the relevant nonprofit statute for the State of Hawaii.

NONPROFIT FORMATION

Starting a Nonprofit Organization in Hawaii: Initial Filings

1. To Incorporate in Hawaii

Submit Articles of Incorporation (Form DNP-1) to:

State of Hawaii
Department of Commerce & Consumer Affairs
Business Registration Division
PO Box 40
Honolulu, HI 96810

Information: (808) 586-2727
Fax: (808) 586-2733
Registration: https://hbe.ehawaii.gov/BizEx/home.eb
Website: www.hawaii.gov/dcca/breg
Filing Fee: $25

2. To Obtain 501(c) Tax-Exempt Status

a. Submit Form 1023 (501(c)(3) organizations) or Form 1024 (for other 501(c) organizations) electronically at Pay.gov.

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Form 1023 Filing Fee: $600 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $600

Notes: As of January 31, 2020, the IRS requires that Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, be completed and submitted online through Pay.gov. Applicants must have a Pay.gov account and payment of the user fee must be made electronically. There is a 90-day grace period during which the IRS will continue to accept paper versions of Form 1023. Learn more about IRS Form 1023.

Certain 501(c)(3) organizations, including those with gross revenues at or below $50,000 annually, may qualify to file the online Form 1023-EZ, Streamlined Application for Recognition of Exemption. For more information and to determine if you are eligible for this form, refer to our Form 1023-EZ FAQ.

b. 501(c)(4) organizations formed after July 8, 2016 must file Form 8976, Notice of Intent to Operate Under Section 501(c)(4), electronically within 60 days of formation:

Web Site: services.irs.gov/datamart/login.do
Filing Fee: $50 (This fee must be paid through the pay.gov website)

Notes: This filing must be completed by all 501(c)(4) organizations – including “self-declaring” organizations that do not file IRS Form 1024-A. For more information about this filing, refer to the IRS website.

3. To Obtain A General Excise Tax (GET) License

a. Submit Form BB-1 (Basic Business Application) to:

State of Hawaii
Department of Taxation
PO Box 1425
Honolulu, HI 96806-1425

Information: (808) 587-1510
Fax: (808) 587-1560
Web Site: tax.hawaii.gov/
Filing Fee: $20

Note: This license is only required for organizations that fundraise or are required to file IRS Form 990, 990-EZ or 990-T.

b. Submit Form G-6S (Application for Exemption from General Excise Taxes) to:

Hawaii Department of Taxation
Technical Section
PO Box 259
Honolulu, HI 96809-0259

Information: (808) 587-1577
Fax: (808) 587-1584
Web Site: tax.hawaii.gov/
Filing Fee: $20

4. To Register with the Hawaii Attorney General

Any charitable organization that solicits contributions is required to register with the Department of the Attorney General's Charities Unit. Initial registration must be completed online.

Tax Division
Department of the Attorney General
425 Queen Street
Honolulu, HI 96813

Information: (808) 586-1480
Fax: (808) 586-8116
Web Site: www.hawaii.gov/ag/charities
Filing Fee: $0

Note: For guidance on the definition of a charitable organization and exemptions to registration, see the Attorney General's frequently asked questions.

ANNUAL COMPLIANCE

Annual Filings for Hawaii Nonprofit Organizations

1. Hawaii Department of Commerce and Consumer Affairs

Form: Annual Report
Due Date: Due by the end of the quarter in which the organization was originally registered

State of Hawaii
Department of Commerce and Consumer Affairs
PO Box 40
Honolulu, HI 96810

Information: (808) 586-2727
Fax: (808) 586-2733
Web Site: www.hawaii.gov/dcca/breg
Filing Fee: $5

Note: The Annual Report may be filed online.

2. Internal Revenue Service

Form: Annual Return Form 990
Due Date: 4 ½ months after end of fiscal year

Internal Revenue Service
Ogden, UT 84201-0027

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $0

Public Charities: Refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

Private Foundations: Submit Form 990PF, regardless of revenues.

Note: Effective for tax years that end July 31, 2020 and later, exempt organizations must now file their annual returns electronically, using an approved IRS 990 e-File provider. Note that some transitional relief is available to 990-EZ filers. In addition, some exceptions apply including when the organization is changing its name, filing a shortened period return due to a change in fiscal year, or has an exemption application pending. Refer to the Form 990 instructions for information on these and other exceptions. To learn more about this electronic filing requirement, read the IRS announcement. For a list of approved IRS 990 e-File providers, refer to the IRS’ Modernized e-file Providers list.

3. Hawaii Attorney General

Form: Annual Financial Report (Copy of IRS Form 990)
Due Date: 4 & 1/2 months after end of fiscal year

Tax Division
Department of Attorney General
425 Queen Street
Honolulu, HI 96813

Information: 808-586-1480
Fax: 808-586-1480
Web Site: www.ag.hawaii.gov/tax/
Filing Fee: $10-600 depending upon annual gross revenues

Notes: The Form 990 must be filed online at: efile.form990.org/frmNPParticipatingStateSCOHI.asp

Organizations that have more than $500,000 in gross support and revenue must include an audited financial report when transmitting IRS Form 990.

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.

4. Hawaii Department of Taxation

a. Organizations required to obtain a General Excise Tax License must submit Form G-45 (General Excise/Use Tax Return) periodically throughout the year as directed by the Department of Taxation to:

State of Hawaii
Department of Taxation
PO Box 1425
Honolulu, HI 96806-1425

Information: 808-587-1510
Fax: 808-587-1560
Web Site: tax.hawaii.gov/

b. Organizations required to obtain a General Excise Tax License must also submit Form G-49 (General Excise/Use Annual Return & Reconciliation) annually to:

State of Hawaii
Department of Taxation
PO Box 1425
Honolulu, HI 96806-1425

Information: 808-587-1510
Fax: 808-587-1560
Web Site: tax.hawaii.gov/

Notes: For guidance on which nonprofit organizations are required to obtain the General Excise Tax License and file Form G-45 and G-49, refer to Tax Information Release 2010-05 (TIR 2010-05) and TIR 2011-04

EMPLOYMENT FILINGS

Hawaii Employment Filings

If the organization will have employees, the following filing is required:

To Register with the Department of Taxation and Department of Labor and Industry Relations

Apply for an employer account for withholding and unemployment insurance taxes by creating an eHawaii.gov account.

Hawaii Department of Taxation
P.O. Box 1425
Honolulu, HI 96806-1425

Phone: 808-587-4242
Web Site: tax.hawaii.gov/forms/a1_b1_5whhold/

Hawaii Department of Labor and Industry Relations
Unemployment Insurance Division
830 Punchbowl St., Room 437
Honolulu, HI 96813

Phone: 808-586-8913
Web Site: labor.hawaii.gov/ui/

Notes: Registration may also be completed in paper form by completing and filing the Basic Business Application (Form BB-1) at the Department of Taxation's address above.

For more information regarding withholding taxes, refer to the Taxation Department's Employer's Tax Guide.

For more information regarding unemployment insurance, refer to the Department of Labor and Industry Relation's New Employer Registration Page, Unemployment Handbook for Employers and New Employer Packet.

STATE STATUTES

Click here for Hawaii state statute information.

HAWAII