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.
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
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 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.
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
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.
Click here for Hawaii state statute information.