Hawaii
Please refer to your local statutes for the most up-to-date requirements.
Articles of incorporation
While incorporation is not explicitly required, we strongly
recommend that your organization incorporate to protect your volunteers
from personal liability. Sample articles of incorporation
are available to our clients.
| https://hbe.ehawaii.gov/documents/search.html |
| Fee: | $25 |
| Processing: | 5 business days (estimate) |
| Signatures: | No special requirements at this time |
Corporate annual report
Notes
Business entity search
Form (e-file)
| Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state. |
| https://hbe.ehawaii.gov/documents/search.html |
| Link: | https://hbe.ehawaii.gov/annuals/#/ |
| Due: | Find your due date |
| Fee: |
$2.50 (e-file) $5.00 (paper form) |
Charity registration
Notes
Initial form (e-file)
Renewal form (e-file)
| All charitable organizations are required to register with the Hawaii Attorney General's office prior to soliciting funds. |
| Link: | http://efile.form990.org/frmNPParticipatingStateSCOHI.asp |
| Due: | Prior to soliciting funds |
| Fee: | None, to the best of our knowledge |
| Link: | http://efile.form990.org/frmNPParticipatingStateSCOHI.asp |
| Due: | Prior to soliciting funds |
| Fee: | Varies |
Income/franchise tax exemption
Automatic with valid 501(c)(3) exemption.
Sales tax exemption
Notes
Initial form
Renewal form
|
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. |
| Link: |
Form G-6 https://files.hawaii.gov/tax/forms/2020/g6.pdf |
| Due: | n/a |
| Fee: | None, to the best of our knowledge |
Required attachments:
|
|
| Link: |
Form G-49 https://files.hawaii.gov/tax/forms/2019/g49_f.pdf Or e-File https://hitax.hawaii.gov/_/#1 |
| 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
Not required for Hawaii.
Raffle (games of chance)
Filings related to raffles and other games of chance are not included
in our covered services.
We may be able to assist you for an additional service fee.
Reach out to your state representative for more information.
| 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. |
| Link: | http://ag.hawaii.gov/tax/files/2013/01/DOC018.pdf |
| Due: | Before event |
| Fee: | None, to the best of our knowledge |