Alabama (AL) · Requirement Summary
Alabama charitable solicitation requirements summary
A compact operational summary pulled from our Master State Requirements (MSR). Use this as a quick reference for filing authority, cadence, documents, and common traps.
Requirement Summary
Key requirements for Alabama (AL).
| Filing Authority | Alabama Attorney General’s Office – Consumer Protection (Charities). |
|---|---|
| Filing Method | Online or Mail – Initial and renewals now available through iGov online portal (printable forms still accepted, notarization required). |
| Filing Calendar & Triggers | Initial: Prior to soliciting in Alabama. Renewal: Annually within 90 days of fiscal year end (i.e. FY + 3 months) – e.g. FYE Dec 31 → Mar 31. |
| Filing Due Date | 90 days after fiscal year end. Example: FYE Dec 31 → Mar 31 due date. |
| Renewal Detail | Annual renewal (Charitable Org. Renewal Statement). Must attach latest IRS Form 990 or financial report. $25 fee each year. |
| Extensions Calendar | Available by request: Alabama grants up to 180-day extension if requested via online profile (see extension due table). Must request within 90-day initial period. |
| Exemptions | Numerous: Exempts religious organizations, educational institutions and foundations, political orgs, fraternal/benevolent societies, civic leagues soliciting only from members, named individual relief < $10k, and small charities raising <$25,000/year with all-volunteer fundraising. |
| Good Standing Required for Charity Filing? | Yes. Organization must be properly incorporated/authorized (AL uses registration number in filings); updates required for any corporate changes. |
| Solicitation while Curing Deficiencies? | Discouraged. Alabama law prohibits solicitation if registration has lapsed. Charities should cease soliciting once renewal is past due until brought into compliance. (Extensions, if granted, preserve fundraising ability during the extension.) |
| Enforcement Posture | Moderate. Alabama’s AG has authority to impose penalties (misdemeanor for willful violations). They send deficiency notices; aggressive enforcement is uncommon but possible for egregious cases. |
| Recovery Method | File missed report(s). Alabama will accept a late renewal (with $25 fee) and bring the charity current. If years were missed, the AG may require filing of those missing years’ financial reports retroactively. Penalties can apply for prolonged neglect, but compliance is the goal. |
| Required Documents | Initial: Articles of incorporation, bylaws, IRS 501(c)(3) determination letter, list of officers/directors (all required); notarized application and $25 fee. Renewal: Copy of most recent IRS Form 990 or a financial statement (income, expenses, balance sheet) covering the fiscal year; $25 fee. |
| Financial Audit/Review Thresholds | None in Solicitation law. Alabama does not require a CPA audit or review for registration – a basic financial statement suffices. (Audits may be required for other reasons, but not by the AG for annual filings.) |
| Schedule B Reaction Rule (Donor Names) | Remove. Alabama’s renewal asks for IRS Form 990, which by default is the public copy (donor names typically omitted). AL does not insist on unredacted Schedule B in filings. |
| Signature Requirements | Wet ink + Notary. Alabama forms (initial & renewal) must be signed by an officer and notarized. (Online submission still requires uploading notarized signature pages.) |
| High-Risk Traps / Enforcement Notes | – 90-day window: Alabama’s 3-month post-FY deadline is short; failing to file by then leaves no grace (except by extension). – Notarization: Filings lacking notarization will be rejected – a common pitfall. – Enforcement tends to be complaint-driven; however, significant failures (e.g. fraud) can result in prosecution under charitable fraud statutes (a Class A misdemeanor). |
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