Arkansas (AR) · Requirement Summary
Arkansas 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 Arkansas (AR).
| Filing Authority | Arkansas Secretary of State – Charities Division. |
|---|---|
| Filing Method | Email or Mail – Submit forms to SOS Charities (no fee). |
| Filing Calendar & Triggers | Initial: Prior to soliciting in Arkansas. Renewal: Annually within 180 days of fiscal year end (e.g. FYE Dec 31 → Jun 30). |
| Filing Due Date | 180 days after fiscal year end. Example: FYE Dec 31 → Jun 30 due date. |
| Renewal Detail | Annual “Annual Financial Report” (Form CR-03) must be filed with updated financials. No state fee. |
| Extensions Calendar | Yes – 6 months: Arkansas SOS may approve an extension up to 6 months for good cause (email request). |
| Exemptions | Threshold & others: Exempts charities with normal contributions ≤$50,000/yr and no paid fundraiser. Also exempts religious entities, accredited educational institutions & PTAs, political orgs, government units, hospitals. |
| Good Standing Required for Charity Filing? | Yes. Foreign charities must file AR foreign entity registration before charity reg (consent to service form). Must remain in good standing with AR SOS. |
| Solicitation while Curing Deficiencies? | Discouraged. Arkansas expects registration before fundraising; an expired registration should be cured before continuing solicitation. (The SOS may grant an extension case-by-case to avoid gaps.) |
| Enforcement Posture | Moderate. Arkansas SOS expects compliance but typically focuses on registration rather than pursuing fines. Extensions are given for cause. Noncompliance can lead to cease order or injunction via AG if fraud involved. |
| Recovery Method | Back-year filings typically required. If an Arkansas charity fails to renew, the SOS may require submission of the overdue annual report upon re-registration. However, generally only the most recent fiscal year’s report is filed at renewal (no explicit multi-year catch-up requirement unless enforcement action taken). |
| Required Documents | Initial: Form CR-01 with charter, articles, bylaws, IRS determination letter, and consent to service (if out-of-state). Renewal: Form CR-03 (Annual Financial Report) with updated financial information – attach IRS 990 and audited financials if >$1M raised; no fees. |
| Financial Audit/Review Thresholds | >$1,000,000: Independent CPA audit must be submitted. (Arkansas) No formal review tier; only if contributions exceed $1M does an audit report need to be included. |
| Schedule B Reaction Rule (Donor Names) | Remove. Arkansas requires the IRS 990 but not donor identities – Schedule B donor names/addresses can be omitted (not required by AR law). |
| Signature Requirements | Notarized wet signatures. Arkansas initial and renewal forms require signature of an authorized officer and must be notarized. (Scans accepted via email.) |
| High-Risk Traps / Enforcement Notes | – Deadline changes: In 2019, Arkansas moved from Aug 1 to FY-based due dates – ensure you use the 180-day rule. – Audit threshold: Forgetting to include an audit if >$1M raised will stall renewal. – No fees: Arkansas doesn’t charge fees, so non-renewal often goes unnoticed until an issue arises – but the law still requires timely filing. |
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