Alabama charity registration renewal

The annual clock follows the fiscal year in the Alabama record, not the calendar year by default and not the federal Form 990 due date. Section 13A-9-71(g) requires the annual written report within 90 days after the close of the fiscal year ending after initial registration. The Attorney General publishes a month-by-month table; for a December 31 year end, it shows March 31 as the ordinary renewal due date.

Confirm the fiscal year in the accepted registration and portal before calculating. If the organization changed its accounting period, reconcile the state profile, federal return, governing approval, and transition period rather than silently using a new date. Calendar internal preparation, review, payment, submission, and follow-up milestones ahead of the statutory deadline.

The Alabama renewal form permits a copy of the organization’s most recently submitted IRS Form 990. In lieu of that return, the organization may use a written report containing a fiscal-year financial statement with gross income, expenses, net income inuring to the organization’s benefit, a closing balance sheet, and a schedule of activities and related amounts expended. Match the attachment period to the state filing period.

Do not label an internally generated document a Form 990, and do not assume a federal extension changes the state deadline. If an amended federal return or corrected state schedule changes the reported facts, preserve both versions and explain the correction. Review Schedule B and personal information handling before upload against the current state instructions rather than copying an older process.

Begin with the Alabama registration number and exact legal name. Compare every fact from the initial file with current names, addresses, officers, directors, executives, fiscal year, programs, solicitation purposes, other-state registrations, and fundraising relationships. The current renewal form says changes should be detailed on additional sheets, while the statute separately requires notice within 10 days of a change in registration information.

Prepare the renewal, financial attachment, change explanations, and $25 fee as one controlled package. The Attorney General now allows charities to manage demographics and submit annual filings and financial reports through the registration profile. Save the final answers, attachment inventory, payment receipt, timestamp, confirmation, and a PDF or screenshot of any status message.

The statute allows the Attorney General to extend the filing time for no more than 180 days, and the current agency page tells charities to submit the request through the registration profile. The published table shows the extended dates by fiscal year end. Treat an extension as effective only after the request is made through the current route and the organization retains the resulting confirmation or agency response.

An extension changes timing; it does not remove the annual report, financial attachment, fee, or change-notice responsibilities. Keep solicitation activity, professional-fundraiser records, and public statements aligned while the renewal is pending. If the portal does not display the organization or correct due date, contact the agency with the registration number and reconciled fiscal-year evidence rather than creating a duplicate profile.

After submission, check the business lookup for the exact organization and registration number. Compare the displayed status signal with the filed fiscal period and save a dated capture. A payment or upload receipt proves transmission activity, not acceptance. If the record does not advance or an agency notice requests more information, map the response to the original filing and keep one clean correction trail.

Section 13A-9-71(g) authorizes cancellation for failure to file on time or supply requested information, with notice mailed at least 15 days before the effective cancellation date. Route every notice promptly, pause unsupported fundraising claims, and use the recovery process when a period is open. Close the annual cycle only after the state record and internal evidence agree.