Arkansas Charitable Registration: Forms, Fees, and Annual Reports

To complete an Arkansas charitable registration, a nonprofit must file Form CR-01 and its attachments with the Arkansas Secretary of State by email before asking any Arkansas resident for a donation. There is no filing fee for the charity itself, and registration must be renewed each year through an annual financial report.¹

Who Has to Register

Any charitable organization that plans to solicit contributions from Arkansas residents must register, whether the organization is based in Arkansas or anywhere else. The duty attaches to the asking, not the location of the charity or the receipt of a gift. Registration is also required before you use fundraising counsel, hire paid solicitors or telemarketers, or run a charitable sales promotion with a business partner.²

A local chapter or affiliate of a registered parent organization does not need its own registration, as long as the parent files a consolidated financial report covering the chapter.¹

Exemptions and the Form EX-01 Step

Several categories of organization are exempt from both registration and annual financial reporting, but the exemption is not automatic. Each organization still has to file an Exempt Organization Verification form (Form EX-01) to claim it.³ The categories are:

Bona fide religious organizations that are federally tax-exempt and whose income does not benefit an individual.
Schools and parent-teacher associations with curricula registered, approved, or accredited by a state or federal body.
Candidates for office and political parties or committees that file with the Federal Election Commission or a state election commission.
Federal, state, and local government branches and instrumentalities.
Nonprofit hospitals licensed in Arkansas or another state.
Organizations that receive no more than $50,000 in contributions during a calendar year, use only unpaid volunteers for every function including fundraising, and pay no income to any officer or member.
Anyone soliciting solely for the benefit of an organization in one of the categories above.

The $50,000 line is the practical one for small groups. Cross it, or pay anyone to help fundraise, and you need the full registration rather than Form EX-01.³

What Goes Into the Initial Filing

The Charitable Organization Registration Form (Form CR-01) is the core of the package. It asks for your legal name, EIN, mailing and physical addresses, and a designated contact person. Beyond those basics, the statute requires you to describe your charitable purpose, identify who holds and distributes contributions, state the time period and methods of your planned solicitation, and say whether you will use paid or unpaid solicitors. If you use paid solicitors, you must name each one and provide their address, basis of payment, and a copy of the contract.¹

The registration statement is sworn under oath, so the person signing is certifying the accuracy of every number and representation in the package.¹

Submit Form CR-01 with the following attachments:

A copy of your IRS determination letter, or a copy of your pending application if you are still waiting for approval.
A copy of your Articles of Incorporation.
An Annual Financial Reporting Form (Form CR-03) keyed to your most recent IRS Form 990, 990-EZ, or 990-N.
A Consent for Service (Form CR-02) if your organization is based outside Arkansas. Signing it allows legal process to be served on your charity through the Secretary of State for matters arising under the solicitation statutes or from your Arkansas activity.⁴
Copies of all current contracts with paid solicitors, fundraising counsel, or commercial co-venturers.²

How to Submit and What It Costs

Send the completed package by email to charities@sos.arkansas.gov. Email is the standard channel for every charitable filing with the Secretary of State’s office.⁵

Arkansas charges no filing fee for the charity’s registration or for its annual renewals.⁶ That zero-fee treatment applies only to the charitable organization. Fundraising counsel pay a separate $100 annual fee, and paid solicitors have their own fee requirements.⁷

Incomplete submissions will not be processed, which delays your ability to begin soliciting. Registration has to be complete before any fundraising activity starts.

The Annual Financial Report

Every registered charity has to file an Annual Financial Reporting Form (Form CR-03) with the Secretary of State no later than 180 days after the end of its fiscal year.⁸ For a calendar-year organization, the deadline falls on June 29 (June 30 in a leap year). Organizations on a non-calendar fiscal year file within six months after the close of that year.

The report must include a copy of your most recent IRS Form 990, 990-EZ, or 990-N, and there is no fee.⁹ You also have to report any new or updated contracts with paid solicitors, fundraising counsel, or commercial co-venturers.²

CPA Review and Audit Thresholds

Larger organizations have added accounting duties tied to the prior year’s contributions. If your charity received more than $500,000 but less than $1,000,000 in contributions during the preceding fiscal year, an independent CPA must review the financial statement. If contributions exceeded $1,000,000, the statement must be fully audited by an independent CPA.² Watch your running totals during the year so a first-time crossing of either threshold does not surprise you at filing time.

Extensions

If you cannot meet the 180-day deadline, email charities@sos.arkansas.gov with “Annual Financial Report Extension” in the subject line and an explanation of why you need more time. That request can grant a six-month extension. The Secretary of State may grant an additional three-month extension upon a further written request, so the maximum additional time is nine months beyond the original deadline.⁸

If You Hire Outside Fundraisers

Fundraising counsel must register with the Secretary of State before providing services, filing a written application under oath with a $100 annual fee. That registration lasts one year and has to be renewed with a new application and fee.⁷ Paid solicitors and professional telemarketers have their own separate registration and fees.

The charity is still on the hook for including copies of these contracts in both its initial registration and each annual report. Hiring a paid solicitor who is not properly registered creates a compliance problem for your organization, not just for the solicitor.

If You Run a Cause Marketing Promotion

A “buy this product and we’ll donate a portion to charity” campaign is a charitable sales promotion under Arkansas law, sometimes called a commercial co-venture. Before the promotion begins, you need a written agreement with the business partner and must file a copy with the Secretary of State.¹⁰ At minimum, the agreement must cover:

The goods or services offered to the public.
The geographic area and the start and end dates of the promotion.
How the charity’s name will be used, including any representation about the amount or percentage per purchase that goes to the charity.
Per-unit accounting from the co-venturer to the charity, and the date it will be provided.
When and how the charity will receive its benefit.

Submit a Notice of Sales Promotion with Commercial Coventurer (Form CR-04) along with the agreement to charities@sos.arkansas.gov before the promotion launches.²

Keeping Your Information Current

Everything you file becomes a matter of public record.¹ If your charity changes its name, address, officers, solicitation methods, or relationships with paid fundraising professionals, update the Secretary of State rather than waiting for the next annual report. Stale records invite questions from donors and regulators, and keeping the file current is the simplest way to show the organization treats the obligation seriously.

1
Justia. Arkansas Code 4-28-402 – Registration of Charitable Organizations Prior to Solicitation
2
Secretary of State of the State of Arkansas. Charitable Registration In Arkansas
3
Justia. Arkansas Code 4-28-404 – Charitable Organizations Exempted From Registration and Financial Disclosure Requirements
4
Secretary of State of the State of Arkansas. Form CR-02 – Charitable Organization Consent for Service
5
Arkansas Secretary of State. Arkansas Charitable Organization Registration Form
6
Arkansas Secretary of State. Charitable Registration in Arkansas
7
Justia. Arkansas Code 4-28-406 – Fund-raising Counsel – Registration – Fees
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Justia. Arkansas Code 4-28-403 – Annual Financial Reports
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Arkansas Secretary of State. Arkansas Annual Financial Reporting Form
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Justia. Arkansas Code 4-28-408 – Commercial Coventurers – Terms