How to start a nonprofit in Illinois

Illinois officially uses the term “not-for-profit corporation,” not “nonprofit corporation.” An ordinary domestic charitable corporation is governed by the General Not For Profit Corporation Act of 1986, 805 ILCS 105. Using an inapplicable entity form may cause rejection or create governance and tax-qualification problems.

Deadline

Before choosing and filing the entity form.

Fee

$0 — No separate fee for choosing the statutory form; the formation filing fee is addressed separately

Filing agency

Illinois Secretary of State, Department of Business Services (SOS)

Frequency

One time

Official form or portal

Form NFP 102.10 and the Secretary of State online formation workflow.

Applies to: An organization forming an ordinary domestic Illinois charitable corporation.

• Religious societies may have a separate statutory option (the Religious Corporation Act); special-purpose entities can have other enabling statutes.

Last verified: 2026-07-21

Official sources: Illinois General Assembly and 2 more ↗

File Articles of Incorporation with the Secretary of State using current standard Form NFP 102.10. Online formation is available for eligible filings; paper filing remains available. Fee: $50 standard filing fee plus an optional $25 expedited fee. No Illinois corporation exists until the filing is accepted; defective articles may be rejected.

Deadline

Before acting as an Illinois corporation. A delayed effective date may be used only as permitted by statute and the form.

Fee

• $50 — Standard filing fee
• $25 — Optional expedited service fee

Filing agency

Illinois Secretary of State, Department of Business Services (SOS)

Frequency

One time

Official form or portal

Form NFP 102.10 — Articles of Incorporation.

Applies to: A new ordinary Illinois domestic not-for-profit corporation.

• Special statutory corporations may use different forms.
• Formation does not itself create federal 501(c)(3) recognition or Illinois tax exemption.

• Articles of Incorporation (NFP 102.10) — primary

Last verified: 2026-07-21

Official sources: Illinois Secretary of State, Department of Business Services and 2 more ↗

One or more incorporators execute the Articles. A natural-person incorporator must be at least 18; a corporation may also act as incorporator. The Articles must list at least three initial directors. Directors need not be Illinois residents or members unless the Articles or bylaws impose such qualifications. This is included in the formation filing fee.

Deadline

At formation.

Fee

$0 — Included in the formation filing fee

Filing agency

Illinois Secretary of State, Department of Business Services (SOS)

Frequency

One time

Official form or portal

Form NFP 102.10.

Applies to: A new domestic Illinois not-for-profit corporation.

• The Articles must list at least three initial directors.

• Special religious or other corporations may differ.

Last verified: 2026-07-21

Official sources: Illinois General Assembly and 1 more ↗

Continuously maintain a registered agent and registered office in Illinois. The office must be a physical Illinois street address (not merely a P.O. box); the agent must be properly identified and available for service. Fee: included in the formation or authority filing; a later change filing costs $5 plus an optional $25 expedited fee. Failure to maintain the agent or office can contribute to administrative dissolution or revocation and missed legal notices.

Deadline

At formation or foreign qualification and continuously thereafter; file a change promptly when either changes.

Fee

• $5 — Change filing fee
• $25 — Optional expedited service fee

Filing agency

Illinois Secretary of State, Department of Business Services (SOS)

Frequency

Event triggered

Official form or portal

Form NFP 105.10/105.20.

Applies to: Domestic and authorized foreign Illinois not-for-profit corporations.

• Agent resignation follows a separate process.

• Change of Registered Agent and/or Registered Office (NFP 105.10/105.20) — change_filing

Last verified: 2026-07-21

Official sources: Illinois General Assembly and 3 more ↗

The Articles must state the corporate purposes. A prospective 501(c)(3) should use appropriately limited charitable-purpose and asset-dedication language, because Illinois incorporation alone does not establish federal exemption. Fee: included in the formation filing if drafted initially; a later amendment costs $25 plus an optional $25 expedited fee. Deficient language can delay or prevent exemption and complicate charitable-asset distribution.

Deadline

Preferably at formation; otherwise before or during the exemption application and before inconsistent activities.

Fee

• $25 — Amendment filing fee
• $25 — Optional expedited fee

Filing agency

Illinois Secretary of State, Department of Business Services (SOS)

Frequency

Event triggered

Official form or portal

Forms NFP 102.10 and NFP 110.30.

Applies to: An Illinois not-for-profit corporation intending to apply for or maintain federal 501(c)(3) recognition.

• Exact federal clauses are federal qualification matters; Illinois special-purpose and religious entities may require different drafting.

• Articles of Amendment (NFP 110.30) — amendment

Last verified: 2026-07-21

Official sources: Illinois Secretary of State, Department of Business Services and 3 more ↗

The corporate name must satisfy Illinois naming rules. A reservation is optional and lasts 90 days. Operating under an assumed corporate name requires the applicable filing and renewal under a five-year cycle. Fee: name reservation $25 plus optional $25 expedited fee; the 2026 assumed-name adoption fee is $120; change or cancellation $5. Name filings do not resolve trademark rights, local trade-name requirements, or regulated-word approvals.

Deadline

Name compliance at formation. Reservation lasts 90 days. Assumed-name renewal is due before expiration under the statutory cycle.

Fee

• $25 — Name reservation fee
• $25 — Optional expedited fee for reservation
• $120 — 2026 assumed-name adoption fee
• $5 — Assumed-name change or cancellation fee

Filing agency

Illinois Secretary of State, Department of Business Services (SOS)

Frequency

Event triggered

Official form or portal

Forms NFP 104.10, NFP 104.15/104.20, and NFP 104.15R.

Applies to: Every forming corporation; corporations reserving a name or operating under an assumed name.

• A name reservation lasts 90 days.
• Assumed-name renewal follows a five-year cycle.

• Application for Reservation of Name (NFP 104.10) — reservation
• Assumed Corporate Name (NFP 104.15/104.20) — adoption_change_cancellation

Last verified: 2026-07-21

Official sources: Illinois General Assembly and 4 more ↗

The corporation should adopt bylaws governing its affairs and clearly determine whether it has members with statutory voting rights, nonvoting participants, or no members. A member structure can materially change amendment, merger, dissolution, and inspection approvals. There is no state filing fee because bylaws ordinarily remain internal.

Deadline

At the organizational stage after incorporation and before relying on governance procedures.

Fee

$0 — No state filing fee; bylaws ordinarily remain internal

Frequency

One time

Official form or portal

No Secretary of State bylaw form.

Applies to: Illinois not-for-profit corporations.

• IRS governance recommendations are not automatically Illinois mandates.

Last verified: 2026-07-21

Official sources: Illinois General Assembly and 1 more ↗

The bylaws determine officer titles and duties. Illinois does not impose one universal president-secretary-treasurer package. The corporation must have an officer with authority to certify corporate records, and one person may hold multiple offices if the bylaws allow. Current officers are reported annually to the Secretary of State on Form NFP 114.05.

Deadline

At the organizational stage and continuously thereafter.

Fee

$0 — No fee for internal officer appointments

Filing agency

Illinois Secretary of State, Department of Business Services (SOS)

Frequency

As needed

Official form or portal

Form NFP 114.05 for annual public reporting.

Applies to: Illinois not-for-profit corporations.

• The Articles or bylaws may impose stricter separation of offices.
• Special statutes may differ.

• Annual Report (NFP 114.05) — annual_officer_reporting

Last verified: 2026-07-21

Official sources: Illinois General Assembly and 1 more ↗

Conduct board and member action under the Act, Articles, and bylaws, including applicable notice, quorum, voting, proxy, written-consent, committee, record-date, and remote-participation rules. Defective notice, quorum, voting, or consent can make action challengeable or invalid. There is no state filing fee for ordinary internal actions.

Deadline

Before or at each meeting or action according to the applicable statutory and bylaw formula.

Fee

$0 — No state filing fee for ordinary internal actions

Frequency

As needed

Official form or portal

No universal state form.

Applies to: Boards and members of Illinois not-for-profit corporations.

• Rules differ for boards and members and may be modified within statutory limits by Articles or bylaws.
• Emergency and special-purpose rules may apply.

Last verified: 2026-07-21

Official source: Illinois General Assembly — General Not For Profit Corporation Act of 1986 (805 ILCS 105) ↗

Keep correct and complete books, records, minutes, membership records where applicable, and accounting records. Provide statutory inspection access to eligible members and directors for proper purposes. Public disclosure through federal Form 990 or Attorney General public records is a separate system from member/director inspection.

Deadline

Continuously; respond within the statutory or reasonable period applicable to the request.

Fee

$0 — No state filing fee; reasonable copying costs may apply where permitted

Frequency

As needed

Official form or portal

No universal state form.

Applies to: Illinois not-for-profit corporations and their members/directors within the statutory scope.

• Public disclosure is not identical to member or director inspection.

Last verified: 2026-07-21

Official source: Illinois General Assembly — General Not For Profit Corporation Act of 1986 (805 ILCS 105) ↗

Related-party transactions must meet statutory approval and fairness standards. Loans, compensation, indemnification, and volunteer-director protections are governed by separate provisions and should be documented carefully. Illinois does not impose a universal filed conflict policy, whistleblower policy, audit committee, or independent-director quota on every nonprofit, though grants, federal rules, hospitals, and regulated programs may impose additional duties.

Deadline

Before approval or payment of the affected transaction; indemnification decisions are event-triggered.

Fee

$0 — No routine filing fee; professional and insurance costs vary

Frequency

As needed

Official form or portal

No universal state policy form.

Applies to: Directors, officers, and insiders entering transactions with an Illinois not-for-profit corporation.

• Illinois does not impose a universal filed conflict policy, whistleblower policy, audit committee, or independent-director quota on every nonprofit.
• Grants, federal rules, hospitals, and regulated programs may impose additional duties.

Last verified: 2026-07-21

Official sources: Illinois General Assembly and 1 more ↗

File the Secretary of State annual report each year. It is due before the first day of the corporation's anniversary month, not merely at any time during that month. Fee: $10 state filing fee; statutory late fee $3 (a separate online payment processor charge may also apply). Late or missing reports lead to loss of good standing and can progress to administrative dissolution or revocation.

Deadline

Before the first day of the corporation's anniversary month each year.

Fee

• $10 — State filing fee
• $3 — Statutory late fee

Filing agency

Illinois Secretary of State, Department of Business Services (SOS)

Frequency

Annual

Official form or portal

Form NFP 114.05 and the online annual-report portal.

Applies to: Domestic Illinois not-for-profit corporations and authorized foreign not-for-profit corporations.

• The Attorney General AG990-IL, federal Form 990, IL-990-T, and hospital CBP-1 are separate reports.

• Annual Report (NFP 114.05) — primary

Last verified: 2026-07-21

Official sources: Illinois General Assembly and 3 more ↗

After statutory grounds arise, the Secretary of State gives notice. A domestic corporation that does not cure within 90 days may be administratively dissolved; a foreign corporation may have authority revoked. Outstanding annual-report fees and late fees apply, and a reinstatement fee applies after dissolution or revocation.

Deadline

Within 90 days after the Secretary of State notice specified by statute.

Fee

$0 — Outstanding annual-report fees and late fees; reinstatement fee applies after dissolution or revocation

Filing agency

Illinois Secretary of State, Department of Business Services (SOS)

Frequency

Event triggered

Official form or portal

Form NFP 114.05; reinstatement forms if status has already been lost.

Applies to: A domestic or foreign not-for-profit corporation that has not timely filed the annual report or maintained required record information.

• A domestic corporation must cure within 90 days after the Secretary of State's notice to avoid administrative dissolution.

• Separate involuntary dissolution grounds, tax delinquency, and court actions may use different procedures.

Last verified: 2026-07-21

Official sources: Illinois General Assembly and 2 more ↗

File the reinstatement application, all delinquent annual reports, and required fees. Online reinstatement is currently limited to cases with no more than six delinquent annual reports and other eligibility conditions. Fee: $25 reinstatement application plus an optional $25 expedited fee; delinquent annual reports and late fees are additional. Reinstatement does not independently restore tax exemption, charity registration, local licenses, or foreign registrations in other jurisdictions.

Deadline

Event-triggered; file after curing all grounds. No general safe operating period should be assumed while dissolved or revoked.

Fee

• $25 — Reinstatement application fee
• $25 — Optional expedited fee

Filing agency

Illinois Secretary of State, Department of Business Services (SOS)

Frequency

Event triggered

Official form or portal

Form NFP 112.45/113.60 and online reinstatement workflow.

Applies to: A domestic corporation administratively dissolved or a foreign corporation whose authority was revoked.

• Online reinstatement is currently limited to no more than six delinquent annual reports.

• Reinstatement does not independently restore tax exemption, charity registration, local licenses, or foreign registrations in other jurisdictions.

• Application for Reinstatement (NFP 112.45/113.60) — primary

Last verified: 2026-07-21

Official sources: Illinois Secretary of State, Department of Business Services and 3 more ↗

Use the form matched to the event: NFP 105.10/105.20 for agent/office changes, NFP 110.30 for amendments, NFP 110.30R for restated Articles, and the applicable merger, consolidation, correction, conversion, or domestication filing for a fundamental transaction. Fee: agent/office change $5; amendment $25; restated Articles $100; other transaction fees vary by form. An unfiled public charter change may be ineffective; an improperly approved transaction can be challenged.

Deadline

Before or promptly after the change, according to the controlling statute and form.

Fee

• $5 — Agent/office change
• $25 — Amendment
• $100 — Restated Articles

Filing agency

Illinois Secretary of State, Department of Business Services (SOS)

Frequency

Event triggered

Official form or portal

Forms NFP 105.10/105.20, NFP 110.30, NFP 110.30R, and transaction-specific forms.

Applies to: A corporation changing charter terms, registered information, or legal structure.

• Internal officer/director changes are generally reflected in annual reports unless a separate filing is required.
• Tax and charity agencies may need separate notice.

• Articles of Amendment (NFP 110.30) — amendment
• Restated Articles of Incorporation (NFP 110.30R) — restatement

Last verified: 2026-07-21

Official sources: Illinois Secretary of State, Department of Business Services and 4 more ↗

A covered trustee must register with the Illinois Attorney General when charitable property exceeds $4,000 (greater than, not at least) during any 12-month period. Registration uses Form CO-1 and Form CO-2 when applicable and must be filed before the first disbursement or within six months after the property is received for charitable purposes, whichever occurs first. This asset-holding trigger is separate from registration before solicitation under the Solicitation for Charity Act. Fee: $15 initial registration fee. Governmental entities, qualifying religious organizations and supervised affiliates engaged in exclusively religious activities, individual officers or directors holding property in an official capacity for a religious body, and certain exclusively operated schools or hospitals may be exempt.

Deadline

Before the first disbursement or within six months after charitable property is received, whichever occurs first.

Fee

$15 — Initial registration fee

Filing agency

Office of the Illinois Attorney General, Charitable Trust Bureau (AG Charitable Trust Bureau)

Frequency

Event triggered

Official form or portal

Form CO-1 — Charitable Organization Registration Statement; Form CO-2 — Charitable Organization Financial Information Form when applicable; Charitable Trust Online Filing System.

Applies to: A trustee subject to the Charitable Trust Act that holds property for charitable purposes with a fair-market value greater than $4,000 during any 12-month period, unless a statutory or regulatory exemption applies.

• Registration is triggered when charitable property value exceeds $4,000 (strictly greater than) during any 12-month period.

• A trustee conducting non-exempt activities must register and account for those activities.
• Solicitation registration remains a separate analysis.

• Governmental entities.
• Qualifying religious organizations and supervised affiliates engaged in exclusively religious activities.
• Individual officers or directors holding property in an official capacity for a religious body.
• Certain exclusively operated schools or hospitals.

• Charitable Organization Registration Statement (CO-1) — primary
• Charitable Organization Financial Information Form (CO-2) — financial_information

Last verified: 2026-07-21

Official sources: Illinois General Assembly and 5 more ↗

A covered charitable organization must register with the Attorney General before solicitation. This solicitation trigger is legally distinct from holding charitable assets under the Charitable Trust Act. Fee: $15 initial registration fee; soliciting before registration triggers a $200 late-registration fee. Foreign charities can be covered by Illinois solicitation even without Illinois corporate authority.

Deadline

Before solicitation begins.

Fee

• $15 — Initial registration fee
• $200 — Late-registration fee when soliciting before registration

Filing agency

Office of the Illinois Attorney General, Charitable Trust Bureau (AG Charitable Trust Bureau)

Frequency

Annual

Official form or portal

Form CO-1 and Charitable Trust Online Filing System.

Applies to: A charitable organization soliciting contributions in Illinois unless a statutory exemption applies.

• Statutory exemptions may apply.
• Foreign charities can be covered by Illinois solicitation even without Illinois corporate authority.

• Charitable Organization Registration Statement (CO-1) — primary

Last verified: 2026-07-21

Official sources: Illinois General Assembly and 5 more ↗

Determine coverage separately under the Charitable Trust Act and the Solicitation for Charity Act. An organization can be subject to only one Act or to both, depending on asset holding, trust status, solicitation, and exemptions. An exemption under one Act does not automatically resolve the other Act unless the statute or Attorney General process says so.

Deadline

Before receiving/administering charitable assets and before solicitation.

Fee

$15 — Initial registration fee is generally $15; applicable annual fee depends on statute and thresholds

Filing agency

Office of the Illinois Attorney General, Charitable Trust Bureau (AG Charitable Trust Bureau)

Frequency

As needed

Official form or portal

CO-1, CO-2, CO-3 where applicable, and online portal.

Applies to: Organizations holding charitable assets, soliciting in Illinois, or doing both.

• An exemption under one Act does not automatically resolve the other Act unless the statute or Attorney General process says so.

Last verified: 2026-07-21

Official sources: Illinois General Assembly and 2 more ↗

A qualifying religious organization seeking a religious-exemption determination under the Solicitation for Charity Act submits a completed registration statement, a request for exemption, and Form CO-3. The Attorney General may issue an individual exemption for one named religious group or a blanket exemption for a central governing body and its listed affiliates. Once issued, the exemption removes the annual-report requirement covered by that determination while the organization continues to qualify. Fee: the $15 registration fee applies; no separate CO-3 fee is identified. Until the Attorney General issues the determination, an organization cannot treat CO-3 as an automatic annual-report exemption.

Deadline

Submit the completed registration statement, exemption request, and CO-3 before relying on the religious exemption instead of the annual-report obligation covered by the issued determination.

Fee

$15 — Registration submission fee; no separate CO-3 fee identified

Filing agency

Office of the Illinois Attorney General, Charitable Trust Bureau (AG Charitable Trust Bureau)

Frequency

As needed

Official form or portal

Form CO-3 — Charitable Organization Religious Organization Exemption Form; Form CO-1 registration statement; Charitable Trust Online Filing System or currently accepted form route.

Applies to: A qualifying religious organization seeking an Attorney General religious-exemption determination under the Solicitation for Charity Act.

• CO-3 is not one universal exemption from every Illinois charity law.
• It does not substitute for a separate Charitable Trust Act analysis, does not automatically cover unlisted affiliates, and does not resolve tax exemption, corporate filings, local licensing, fundraising methods, or other regulated activities.
• Blanket-exemption organizations must periodically provide current affiliate lists.

• Charitable Organization Religious Organization Exemption Form (CO-3) — primary

Last verified: 2026-07-21

Official sources: Office of the Illinois Attorney General, Charitable Trust Bureau and 3 more ↗

Provide CO-1 information, organizing documents, bylaws, IRS determination or application materials, prior AG990-IL reports when required, CO-2 for a new organization, and other requested attachments. Fee: $15 initial fee; $200 re-registration fee after cancellation; $200 additional late fee for late solicitation registration. Incomplete registration can remain pending or be rejected and does not cure pre-registration solicitation.

Deadline

Before solicitation under the Solicitation for Charity Act; promptly after the Charitable Trust Act trigger.

Fee

• $15 — Initial fee
• $200 — Re-registration after cancellation
• $200 — Late solicitation registration

Filing agency

Office of the Illinois Attorney General, Charitable Trust Bureau (AG Charitable Trust Bureau)

Frequency

As needed

Official form or portal

CO-1, CO-2, CO-3 if applicable, and online portal.

Applies to: A covered charitable organization registering in Illinois.

• Organizations operating more than one year generally provide prior annual reports; a new organization may use CO-2.
• Additional documents can be requested.

Last verified: 2026-07-21

Official sources: Office of the Illinois Attorney General, Charitable Trust Bureau and 4 more ↗

The Attorney General launched the Charitable Trust Online Filing System in August 2025. The current registration page states that, during the transition, the posted forms can still be used for charity and professional-fundraiser registration and annual reports; the portal is the current electronic option. Using a superseded or unaccepted method can delay or prevent filing completion.

Deadline

At each filing.

Fee

$0 — Portal filing fees follow the applicable statute/form; payment-method charges, if any, must be confirmed in the portal

Filing agency

Office of the Illinois Attorney General, Charitable Trust Bureau (AG Charitable Trust Bureau)

Frequency

As needed

Official form or portal

Charitable Trust Online Filing System and current linked forms.

Applies to: Charities, fundraisers, and signers making Attorney General filings during the portal transition.

• Portal electronic signatures and paper wet signatures use different workflows; use the method and attachments stated for the selected filing.

Last verified: 2026-07-21

Official sources: Office of the Illinois Attorney General, Charitable Trust Bureau and 3 more ↗

The Charitable Trust Act has a religious-registration exemption separate from the Solicitation for Charity Act CO-3 process. A qualifying religious organization, its agency, or a directly supervised affiliate is exempt from Charitable Trust Act registration for exclusively religious activities. Individual officers and directors holding property in their official capacity for a religious body are also covered. A trustee that conducts non-exempt activities must register and account for the non-exempt activities. No separate Charitable Trust Act registration fee applies when the organization or activity is actually exempt — this does not establish a general $0 filing fee for non-exempt organizations or activities.

Deadline

Confirm qualification before relying on the exemption; register before beginning a non-exempt activity or before the ordinary Charitable Trust Act registration deadline triggered by that activity.

Fee

$0 — No separate Charitable Trust Act registration fee applies when the organization or activity is actually exempt; this is not a general $0 fee for non-exempt activity

Filing agency

Office of the Illinois Attorney General, Charitable Trust Bureau (AG Charitable Trust Bureau)

Frequency

As needed

Official form or portal

No exemption application form is specified for this Charitable Trust Act rule; CO-1 and CO-2 apply when non-exempt activities require registration.

Applies to: A religious organization, its agency, or an affiliated organization directly supervised by the religious organization that holds charitable property for exclusively religious activities; and an individual officer or director holding property in an official capacity for a religious body.

• This exemption is separate from the Solicitation for Charity Act CO-3 determination.
• It does not automatically resolve solicitation registration or annual reporting under another statute, tax exemption, Secretary of State corporate filings, employment duties, liquor or gaming licensing, or other regulated activities.
• Affiliates must be directly supervised, and the activity must be exclusively religious.

• A qualifying religious organization, its agency, or a directly supervised affiliate for exclusively religious activities.
• An individual officer or director holding property in an official capacity for a religious body.

Last verified: 2026-07-21

Official sources: Illinois General Assembly and 1 more ↗

File a complete AG990-IL with required attachments within six months after the fiscal year ends. Calendar-year organizations are ordinarily due June 30. Fee: $15 is commonly due under the stated conditions; late report fee $100. A report is not considered filed unless complete; late fees, delinquency, cancellation, and enforcement can follow.

Deadline

Six months after fiscal-year end. Calendar-year organizations are ordinarily due June 30.

Fee

• $15 — Annual report fee (statute/threshold dependent)
• $100 — Late report fee

Filing agency

Office of the Illinois Attorney General, Charitable Trust Bureau (AG Charitable Trust Bureau)

Frequency

Annual

Official form or portal

Form AG990-IL and portal annual-report workflow.

Applies to: A registered charitable organization required to file annual reports with the Illinois Attorney General.

• CTA-only and solicitation registrants can have different simplified reporting and fee treatment.
• Final reports may be required on closure.

• Charitable Organization Annual Report (AG990-IL) — primary

Last verified: 2026-07-21

Official sources: Office of the Illinois Attorney General, Charitable Trust Bureau and 5 more ↗

Request an Illinois extension in writing before the applicable deadline. A compliant organization can obtain a 60-day extension. A federal IRS extension is not automatic, but the organization may separately request an Illinois extension matching the federal due date by supplying the IRS extension or Form 8868 documentation. An untimely request does not prevent the report from becoming late and incurring the $100 late fee.

Deadline

The 60-day extension request is due by the original six-month AG990-IL deadline. A request to match an IRS extension must be filed before the original or currently extended Illinois deadline.

Fee

$0 — No separate extension fee identified in reviewed official instructions

Filing agency

Office of the Illinois Attorney General, Charitable Trust Bureau (AG Charitable Trust Bureau)

Frequency

As needed

Official form or portal

Charity Annual Report Extensions instructions and online portal.

Applies to: A registered charity that cannot complete AG990-IL by the original due date.

• An organization may request the 60-day extension, the federal-match extension, or both; all requests remain separate from substantive completeness and fee requirements.

Last verified: 2026-07-21

Official sources: Office of the Illinois Attorney General, Charitable Trust Bureau and 3 more ↗

For Solicitation for Charity Act filers, simplified reporting generally applies when gross contributions and assets are each not more than $25,000. The $15 annual fee applies when gross contributions exceed $15,000 or assets exceed $25,000. For Charitable Trust Act-only filers, simplified reporting applies when gross revenue and assets are each not more than $25,000, and the $15 fee applies when gross revenue or assets exceed $25,000. A below-threshold organization must still file — it is never treated as “no filing.” A $100 late fee applies to each late report.

Deadline

With each AG990-IL by the annual due date.

Fee

• $15 — Annual fee when threshold exceeded
• $100 — Late fee per late report

Filing agency

Office of the Illinois Attorney General, Charitable Trust Bureau (AG Charitable Trust Bureau)

Frequency

Annual

Official form or portal

Form AG990-IL and instructions.

Applies to: Registered charities near the small-organization contribution, revenue, or asset thresholds.

• Solicitation for Charity Act simplified reporting applies when gross contributions and assets are each not more than $25,000.
• Solicitation for Charity Act $15 annual fee applies when gross contributions exceed $15,000.
• Solicitation for Charity Act $15 annual fee also applies when assets exceed $25,000.
• Charitable Trust Act-only simplified reporting applies when gross revenue and assets are each not more than $25,000.
• Charitable Trust Act-only $15 fee applies when gross revenue or assets exceed $25,000.

• Review/audit financial-statement thresholds are separate and based on gross contributions.

Last verified: 2026-07-21

Official sources: Office of the Illinois Attorney General, Charitable Trust Bureau and 4 more ↗

Attach the required federal return or report and other required financial statements, excluding Schedule B from the attached Form 990 or 990-EZ when applicable. A corporate organization ordinarily must have the report signed by two different officers: the president or another authorized officer and the chief fiscal officer. A noncorporate trust ordinarily uses two trustees, but one signature is accepted when the trust has only one trustee. Missing required returns, statements, or signatures makes the report incomplete and therefore not filed.

Deadline

With each AG990-IL by its applicable due date.

Fee

$0 — Included in the applicable annual-report fee

Filing agency

Office of the Illinois Attorney General, Charitable Trust Bureau (AG Charitable Trust Bureau)

Frequency

Annual

Official form or portal

AG990-IL; Form AG990-IL Filing Instructions; Charitable Trust Online Filing System.

Applies to: A charitable organization or charitable trust filing AG990-IL.

• If no federal return or report was filed, attach the explanation required by the instructions.
• The one-signature exception applies only when a noncorporate trust has only one trustee; it is not a general waiver for a corporation with multiple officers.
• Private-foundation and alternative-accounting rules may require different attachments.

Last verified: 2026-07-21

Official sources: Office of the Illinois Attorney General, Charitable Trust Bureau and 3 more ↗

For reports initially due after January 1, 2024, reviewed financial statements are required when gross contributions are more than $300,000 but not more than $500,000, if no paid professional fundraiser is used. Exactly $300,000 does not enter this review band; exactly $500,000 remains in it. There is no separate state review filing fee beyond AG990-IL; private CPA cost varies.

Deadline

Attach to AG990-IL by the original or validly extended annual-report deadline.

Fee

$0 — No state review filing fee separate from AG990-IL; private CPA cost varies

Filing agency

Office of the Illinois Attorney General, Charitable Trust Bureau (AG Charitable Trust Bureau)

Frequency

Annual

Official form or portal

Reviewed financial statements attached to AG990-IL.

Applies to: A charity whose fundraising is conducted only by staff and volunteers and whose gross contributions cross the review range.

• Reviewed financial statements are required once gross contributions exceed $300,000...
• ...and are not more than $500,000, with no paid professional fundraiser used.

• Exactly $300,000 does not enter this review band; exactly $500,000 remains in it when no paid professional fundraiser is used.

Last verified: 2026-07-21

Official sources: Office of the Illinois Attorney General, Charitable Trust Bureau and 2 more ↗

For reports initially due after January 1, 2024, an audit is required when gross contributions are more than $500,000 (strictly greater than — exactly $500,000 is not over the threshold and remains in the review band). There is no separate state audit filing fee; private CPA audit cost varies. A missing audit makes the annual report incomplete and can trigger late fees and enforcement.

Deadline

Attach to AG990-IL by the original or validly extended annual-report deadline.

Fee

$0 — No separate state audit filing fee; private CPA audit cost varies

Filing agency

Office of the Illinois Attorney General, Charitable Trust Bureau (AG Charitable Trust Bureau)

Frequency

Annual

Official form or portal

Audited financial statements attached to AG990-IL.

Applies to: A charity using only staff and volunteers whose gross contributions exceed the general audit threshold.

• An independent audit is required when gross contributions are more than $500,000 and no paid professional fundraiser is used.

• Exactly $500,000 is not over the general audit threshold; it remains in the review band under the official notice.

Last verified: 2026-07-21

Official sources: Office of the Illinois Attorney General, Charitable Trust Bureau and 2 more ↗

When a paid professional fundraiser is used, audited financial statements are required when gross contributions are more than $25,000 under the current post-2024 threshold notice. Exactly $25,000 does not exceed the special threshold. Failure makes the annual filing incomplete and may expose both charity and fundraiser to enforcement.

Deadline

Attach to AG990-IL by the original or validly extended annual-report deadline.

Fee

$0 — No separate state audit fee; private audit cost varies

Filing agency

Office of the Illinois Attorney General, Charitable Trust Bureau (AG Charitable Trust Bureau)

Frequency

Annual

Official form or portal

Audited financial statements and Form IFC with AG990-IL.

Applies to: A charitable organization using a paid professional fundraiser during the reporting period.

• An audit is required when gross contributions are more than $25,000 and a paid professional fundraiser was used.

• Exactly $25,000 does not exceed the special threshold.
• The professional fundraiser definition and paid status must be analyzed.

• Report of Individual Fund-Raising Campaign (IFC) — campaign_attachment

Last verified: 2026-07-21

Official sources: Office of the Illinois Attorney General, Charitable Trust Bureau and 3 more ↗

Federal 501(c)(3) recognition does not eliminate Illinois tax on unrelated business income. File IL-990-T and compute Illinois income tax and personal-property replacement tax when Illinois unrelated business taxable income or another current filing trigger exists. Deadline: generally the 15th day of the fifth month after tax-year end (an employee trust generally uses the 15th day of the fourth month). No filing fee; tax and estimated-tax obligations depend on taxable income.

Deadline

Generally the 15th day of the fifth month after tax-year end; an employee trust generally uses the 15th day of the fourth month.

Fee

$0 — No filing fee; tax and estimated-tax obligations depend on taxable income

Filing agency

Illinois Department of Revenue (IDOR)

Frequency

Annual

Official form or portal

Form IL-990-T; Form IL-990-T-X for amendments.

Applies to: A federally exempt organization with unrelated business taxable income attributable to Illinois or another Illinois filing trigger stated in the current instructions.

• The Attorney General AG990-IL is separate.
• An exempt organization without Illinois UBTI may not have an IL-990-T duty, but current instructions control.

• Exempt Organization Income and Replacement Tax Return (IL-990-T) — primary
• Amended Exempt Organization Income and Replacement Tax Return (IL-990-T-X) — amendment

Last verified: 2026-07-21

Official sources: Illinois Department of Revenue and 3 more ↗

A filing extension does not extend the time to pay. Corporate filers generally receive a seven-month filing extension and trusts a six-month filing extension when conditions are met, but payment remains due on the original date. No extension fee; penalties and interest apply to late payment.

Deadline

Payment by the original return due date; extended return due under the current corporate (7-month) or trust (6-month) extension period.

Fee

$0 — No extension fee; penalties and interest apply to late payment

Filing agency

Illinois Department of Revenue (IDOR)

Frequency

Annual

Official form or portal

IL-990-T and current instructions.

Applies to: An exempt organization required to file IL-990-T and owing Illinois tax.

• An extension can depend on timely payment and filing conditions.
• Federal extension interaction must be applied exactly as stated in current Illinois instructions.

Last verified: 2026-07-21

Official sources: Illinois Department of Revenue and 1 more ↗

Federal exemption and Illinois incorporation do not automatically create Illinois sales-tax exemption. Apply through MyTax Illinois or Form STAX-1 and wait for an exemption identification number (E-number) before claiming exempt purchases; approval is not retroactive. No application fee is stated in current official materials. Without approval, sellers may collect tax; misuse can lead to tax, penalties, interest, and revocation.

Deadline

Before making purchases claimed as exempt; approval is not retroactive.

Fee

$0 — No application fee stated in current official materials

Filing agency

Illinois Department of Revenue (IDOR)

Frequency

One time

Official form or portal

Form STAX-1 and MyTax Illinois.

Applies to: A qualifying charitable, religious, educational, or governmental organization seeking exemption for qualifying purchases.

• The E-number does not itself exempt property, hotel use, motor fuel, or every sale by the organization.

• Application for Sales Tax Exemption (STAX-1) — primary

Last verified: 2026-07-21

Official sources: Illinois Department of Revenue and 2 more ↗

An E-number expires five years after the first day of the month following issuance. Submit renewal documents at least three months before expiration to avoid interruption. No renewal fee is stated in current official materials. An expired E-number cannot be used to support exempt purchases.

Deadline

At least three months before the five-year expiration date.

Fee

$0 — No renewal fee stated in current official materials

Filing agency

Illinois Department of Revenue (IDOR)

Frequency

As needed

Official form or portal

MyTax Illinois/STAX-1 renewal process and IDOR renewal FAQ.

Applies to: An organization holding an Illinois sales-tax exemption identification number.

• The E-number expires five years after the first day of the month following issuance.
• Renewal documents should be submitted at least three months before expiration.

• IDOR may request updated governing documents, IRS recognition, activity descriptions, and financial information.

Last verified: 2026-07-21

Official sources: Illinois General Assembly and 2 more ↗

Use the E-number only for qualifying organizational purchases. Taxable retail sales by the nonprofit generally remain subject to registration, collection, and return duties unless a specific exemption applies. Improper exempt purchases or untaxed sales can create tax, penalties, interest, and exemption review.

Deadline

Provide exemption evidence at purchase; register before taxable selling activity.

Fee

$0 — No separate purchase-certificate fee; tax registration has no universal fee stated

Filing agency

Illinois Department of Revenue (IDOR)

Frequency

As needed

Official form or portal

E-number documentation, MyTax Illinois business registration, and applicable sales returns.

Applies to: An E-number holder buying or selling goods or services.

• The organization's purchases and sales are separate tax questions.
• Local taxes and specialized activities can add obligations.

Last verified: 2026-07-21

Official sources: Illinois Department of Revenue and 2 more ↗

Illinois provides limited treatment for noncompetitive member-focused sales and not more than two occasional dinners or similar fundraising activities per year. Ongoing gift shops, rummage shops, and competitive retail activity are generally taxable. Misclassification creates sales tax, penalties, and interest.

Deadline

At each event and before relying on an exception.

Fee

$0 — No separate event exemption fee identified; taxable sales require tax collection and returns

Filing agency

Illinois Department of Revenue (IDOR)

Frequency

Event triggered

Official form or portal

No single event form; IDOR registration and returns if taxable.

Applies to: An exempt organization conducting dinners, sales, auctions, gift shops, rummage sales, or similar fundraising.

• No more than two qualifying occasional dinners or similar fundraising activities per year fall within this limited treatment.

• The exact item, audience, frequency, and competition with commercial sellers matter.
• Raffles, liquor, and gaming have separate rules.

Last verified: 2026-07-21

Official sources: Illinois Department of Revenue and 1 more ↗

Secretary of State incorporation does not automatically open every Illinois tax account. Register through MyTax Illinois for withholding, sales tax, and other applicable accounts before withholding wages, making taxable sales, or beginning another taxable activity. No universal registration fee is stated; failure can cause unregistered tax activity, returns, penalties, interest, and collection action.

Deadline

Before withholding wages, making taxable sales, or beginning another taxable activity.

Fee

$0 — No universal registration fee stated; license, bond, or tax requirements can be activity-specific

Filing agency

Illinois Department of Revenue (IDOR)

Frequency

Event triggered

Official form or portal

MyTax Illinois business registration; REG-1 only if IDOR still directs its use for the filing.

Applies to: A nonprofit with employees, taxable sales, withholding, or another IDOR-administered tax.

• Unemployment registration is administered with IDES; professional and local licenses are separate.

Last verified: 2026-07-21

Official sources: Illinois Department of Revenue and 1 more ↗

Federal 501(c)(3) status and an E-number do not automatically exempt real property. File PTAX-300 through the county board of review, which forwards the recommendation to the Illinois Department of Revenue for the final administrative exemption decision. No universal statewide application fee is identified; local charges vary if any. Without approval, the property remains taxable; late filing may forfeit the year's exemption or require appeal.

Deadline

By the county filing deadline for the assessment year; deadlines vary locally.

Fee

$0 — No universal statewide application fee identified; local charges vary if any

Filing agency

County board of review or county assessor (varies by county) (County Board of Review)

Frequency

As needed

Official form or portal

Form PTAX-300.

Applies to: A charitable organization owning Illinois real property and claiming exemption based on ownership and use.

• Partial, leased, vacant, mixed-use, construction, parking, hospital, religious, and educational property require fact-specific analysis.

• Application for Non-homestead Property Tax Exemption (PTAX-300) — primary

Last verified: 2026-07-21

Official sources: Illinois General Assembly and 3 more ↗

Authorize dissolution under the Act, Articles, and bylaws; obtain member or board approval as applicable; provide required notice following written consent; wind up; and file Articles of Dissolution. Member approval is generally two-thirds when voting members exist, unless the Act or governing documents provide the applicable alternative. Fee: $5 filing fee plus an optional $25 expedited fee. The corporation remains responsible for winding up, claims, assets, reports, taxes, and accounts; improper approval can invalidate the filing.

Deadline

After valid authorization and during winding up; file before treating the corporate record as dissolved.

Fee

• $5 — Filing fee
• $25 — Optional expedited service

Filing agency

Illinois Secretary of State, Department of Business Services (SOS)

Frequency

One time

Official form or portal

Form NFP 112.20 — Articles of Dissolution.

Applies to: A domestic Illinois not-for-profit corporation voluntarily dissolving.

• Member approval is generally two-thirds when voting members exist unless the Act/governing documents provide the applicable alternative.
• Administrative dissolution is a different process.

• Articles of Dissolution (NFP 112.20) — primary

Last verified: 2026-07-21

Official sources: Illinois Secretary of State, Department of Business Services and 2 more ↗

After corporate winding up, file final AG990-IL and portal closure when registered, final IL-990-T and tax returns when applicable, cancel the E-number, close withholding and unemployment accounts, surrender licenses, close local accounts, and withdraw foreign authority where relevant. Secretary of State dissolution alone does not close Attorney General, tax, employment, gaming, liquor, property, or local obligations. Unclosed accounts continue generating returns, notices, fees, taxes, or public delinquency.

Deadline

At cessation and by each final return or license deadline.

Fee

$0 — Fees, tax, penalties, and license charges vary; no universal closure fee

Frequency

Event triggered

Official form or portal

AG990-IL final filing/portal; IL-990-T; IDOR/IDES closures; NFP 113.45 for foreign withdrawal; license-specific surrender forms.

Applies to: A nonprofit ending operations, withdrawing from Illinois, or ceasing regulated activities.

• Secretary of State dissolution alone does not close Attorney General, tax, employment, gaming, liquor, property, or local obligations.

• Application for Withdrawal and Final Report (NFP 113.45) — foreign_withdrawal

Last verified: 2026-07-21

Official sources: Illinois Secretary of State, Department of Business Services and 6 more ↗

Secretary of State filings disclose registered agent, office, directors, officers, and other corporate data. Attorney General registration and annual-report information is publicly searchable, subject to confidentiality rules such as protected donor information. Obtain certificates of good standing or certified copies when banks, grantors, or counterparties require them. Fee: certificate of good standing $5 plus an optional $10 expedited fee; certified-copy fees vary by document/page.

Deadline

Public disclosure occurs at filing; certificates are requested when needed.

Fee

• $5 — Certificate of good standing
• $10 — Optional expedited fee

Filing agency

Illinois Secretary of State, Department of Business Services (SOS)

Frequency

As needed

Official form or portal

Certificate of good standing/certified copy request; charity public search.

Applies to: Illinois not-for-profit corporations and registered charities.

• Schedule B and other protected information may not be public; home addresses should not be unnecessarily placed in public filings.

Last verified: 2026-07-21

Official sources: Illinois Secretary of State, Department of Business Services and 5 more ↗