Arkansas Nonprofit Compliance Calendar

Federal filings (IRS)

• Federal 990 / 990-EZ / 990-N / 990-PF
  IRS Form 990 series — annual information return
  Due: 15th day of 5th month after fiscal year end (May 15 calendar-year)
  3 consecutive years unfiled = AUTOMATIC loss of tax-exempt status.
  Filing details →
• Federal 8868
  Form 8868 — automatic 6-month extension
  Due: On or before the original 990 due date
  Extends 990 deadline 6 months (Nov 15 calendar-year).
  Filing details →
• Federal 941
  Form 941 — quarterly payroll tax
  Due: Apr 30, Jul 31, Oct 31, Jan 31
  Penalties + interest on late deposits.
  Filing details →

Arkansas state filings

• Arkansas Nonprofit Annual Report
  Arkansas nonprofit annual report (Secretary of State)
  Due: Due August 1 annually
  No filing fee; loss of good standing / administrative action if not filed by Aug 1. File federal Form 990 series with the IRS.
  Filing details →
• Arkansas CR-03
  Arkansas charitable registration annual financial report (Form CR-03)
  Due: Annual Financial Report due within 180 days after fiscal year end (initial registration has no annual renewal; CR-03 is the recurring filing)
  No fee. Filed with the AR Secretary of State, Charities Registration (moved from AG in 2018). Must include most recent IRS 990; audit required if revenue exceeds $500,000.
  Filing details →

Arkansas requirements overview

Registration: File Articles of Incorporation with the Arkansas Secretary of State. Apply for state tax-exempt status with the Arkansas Department of Finance and Administration.

Annual filing: File a Nonprofit Annual Report with the Secretary of State. File federal Form 990 with the IRS.

Solicitation: Register with the Arkansas Attorney General before soliciting charitable contributions. Annual renewal is required.