Hawaii

Please refer to your local statutes for the most up-to-date requirements.

Articles of incorporation

Business entity search
 
https://hbe.ehawaii.gov/documents/search.html
Additional info
 
Fee: $25
Processing: 5 business days (estimate)
Signatures: No special requirements at this time

Corporate annual report

Notes
 
Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state.
Business entity search
 
https://hbe.ehawaii.gov/documents/search.html
Form (e-file)
 
Link: https://hbe.ehawaii.gov/BizEx/home.eb
Due: <a href="https://hbe.ehawaii.gov/BizEx/docs/dnp-info.pdf" target="_blank">Find your due date</a>
Fee: $5.00

Charity registration

Notes
 
All charitable organizations are required to register with the Hawaii Attorney General's office prior to soliciting funds.
Initial form (e-file)
 
Link: http://efile.form990.org/frmNPParticipatingStateSCOHI.asp
Due: Prior to soliciting funds
Fee: None, to the best of our knowledge
Renewal form (e-file)
 
Link: http://efile.form990.org/frmNPParticipatingStateSCOHI.asp
Due: Prior to soliciting funds
Fee: Varies

Income/franchise tax exemption

 

Sales tax exemption

Notes
 
The state of Hawaii does not have a sales tax, but does have a general excise tax which is levied against the retailer not the purchaser. When purchasing goods there is no exemption to this tax. When selling good and dealing with donations and membership dues it is possible to gain an exemption from the general excise. To obtain an exemption you must submit form G-6. If you file a 990-series form other than the 990N you will need to attach Form BB-1 as well.

This exemption will mean you will not have to pay a general excise tax on membership dues received, donations, or interest earned from federally insured bank accounts. You will still have to pay the general excise tax charged by stores on goods and services. In addition you will still have to collect general excise tax on fundraising activities.

In order to collect general excise tax on your fundraising activities (you are required to do so) you must obtain a general excise tax license. You can obtain a general excise tax license by filing form BB-1. The linked pdf contains two copies of the form, both of the forms are identical and only one needs filed. After obtaining your general excise tax license you must file reports on the general excise tax collected. There are two reports the G-45 which is due periodically and the G-49 which is due annually.
Initial form
 
Link: Form G-6
http://files.hawaii.gov/tax/forms/2012/g6.pdf
Due: n/a
Fee: None, to the best of our knowledge
Required attachments:

  • Proof of 501(c)(3) status
  • Articles of Incorporation
  • Bylaws
  • Thoroughly check form instructions for any additional required documents
Renewal form
 
Link: Form G-49
http://www6.hawaii.gov/tax/2008/g49_f.pdf


Form G-45
http://www6.hawaii.gov/tax/2008/g45_f.pdf
Due: G-49 due annually after initial registration. G-45 is due monthly if you have to pay more than $4,000 in general excise tax annually, quarterly if you pay less than $4,000 and semiannually if you pay less than $2,000.
Fee: None, to the best of our knowledge

Tax department

Raffle (games of chance)

Notes
 
Must be made clear to every participant that participation in the raffle is free of charge and donation are voluntary. Contact local sheriff to determine any additional requirements.
Filing information
 
Link: http://ag.hawaii.gov/tax/files/2013/01/DOC018.pdf
Due: Before event
Fee: None, to the best of our knowledge

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