Nonprofit Compliance
Hawaii Nonprofit Compliance Calendar
Every IRS and Hawaii filing deadline a 501(c)(3) needs to track — what's due, when, and what happens if you miss it.
Federal filings (IRS)
- Federal 990 / 990-EZ / 990-N / 990-PFIRS Form 990 series — annual information returnDue: 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 8868Form 8868 — automatic 6-month extensionDue: On or before the original 990 due dateExtends 990 deadline 6 months (Nov 15 calendar-year).Filing details →
- Federal 941Form 941 — quarterly payroll taxDue: Apr 30, Jul 31, Oct 31, Jan 31Penalties + interest on late deposits.Filing details →
Hawaii state filings
- Hawaii Annual ReportHawaii nonprofit annual report (DCCA Business Registration Division)Due: Due by the last day of the calendar quarter in which the corporation was registered: Jan–Mar registrants due Mar 31; Apr–Jun due Jun 30; Jul–Sep due Sep 30; Oct–Dec due Dec 31$5 fee; $10 late penalty. Continued non-filing leads to administrative dissolution. Also file Form N-70NP with the Hawaii Dept. of Taxation and federal Form 990 series with the IRS.Filing details →
- Hawaii Hawaii Annual Charity Transmittal Form (V2)Hawaii charitable annual financial report (Dept. of the Attorney General)Due: Within 10 business days after filing the IRS Form 990/990-EZ/990-PF; orgs filing 990-N (or not required to file a 990) submit the Hawaii transmittal by the 15th day of the 5th month after fiscal year end (May 15 calendar-year)Tiered fee $0–$600 based on gross revenue. Late fee $20/day up to $1,000. One-time URS registration required before soliciting. File online at efile.form990.org/states/hawaii.Filing details →
Hawaii requirements overview
Registration: File Articles of Incorporation with the Hawaii Department of Commerce and Consumer Affairs (DCCA). Apply for state tax-exempt status with the Hawaii Department of Taxation.
Annual filing: File an Annual Report with the DCCA. File Form N-70NP with the Department of Taxation. File federal Form 990 with the IRS.
Solicitation: Register with the Department of the Attorney General before soliciting charitable contributions. File annual financial reports.
Informational only — not legal or tax advice. Deadlines reflect general rules and may not capture every exception for your organization. Always verify with your state charity regulator and the IRS. Holdings' bookkeeping tracks these for you.