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Alabama (AL) → Requirement Summary
Alabama charitable solicitation requirements summary
A quick, operational table pulled from the Master State Requirements (MSR). Use this as a starting point for planning filings and tracking risk.
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Requirement Summary Table
Columns removed: processing times, last verified, and confidence score.
| Requirement | 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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