← Back to State Guides
Connecticut (CT) · Requirement Summary
Connecticut 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.
Requirement Summary Table
Columns removed: processing times, last verified, and confidence score.
| Requirement | Connecticut (CT) |
|---|---|
| Filing Authority | Connecticut Dept. of Consumer Protection – Public Charities Unit. |
| Filing Method | Online – CT e-License portal for initial and renewal (paper form available). |
| Filing Calendar & Triggers | Initial: Prior to soliciting in Connecticut. Renewal: Annually by last day of 11th month after fiscal year end (e.g. FYE Dec 31 → Nov 30 next year) – no automatic extension (must request). |
| Filing Due Date | Last day of 11th month after FYE. Example: FYE Dec 31 2025 → Nov 30 2026. No automatic extension; must email DCP for extension. |
| Renewal Detail | Annual renewal filing (online or mail). Submit Financial Report for prior FY + $50 fee. If under $50k and no paid solicitors, may file for exemption instead (no fee). |
| Extensions Calendar | No automatic extension. DCP will grant case-by-case extension if emailed before due date (use dcp.publiccharitiesextensions@ct.gov). Typically 5-month max (to align with IRS Nov 15). |
| Exemptions | Statutory: Exempts duly religious organizations, accredited educational institutions & their PTAs, licensed hospitals, government units, and charities raising < $50,000/year and not paying anyone to fundraise. (Eligible org must claim exemption online.) |
| Good Standing Required for Charity Filing? | Yes. Must be a valid 501(c)(3) and, if not CT-formed, authorized to do business in CT. The DCP coordinates with CT Secretary of State if an entity is not in good standing. |
| Solicitation while Curing Deficiencies? | No. Connecticut does not allow solicitation while registration is expired. Charities must wait until renewal is approved (or extension granted) to legally fundraise. (Late filers are technically not authorized to solicit during lapse.) |
| Enforcement Posture | Moderate. Connecticut can impose late fees and revoke registrations. The DCP may investigate complaints and impose fines for violations, but routine enforcement is centered on ensuring filings (less on punitive action). |
| Recovery Method | Back-year filings required. Connecticut expects charities to catch up on any missed annual filings. If registration expired, the charity must file the overdue financial report (and pay the $50 fee) to reinstate. Multiple years missed may all need to be filed or a new registration might be required if long lapsed. |
| Required Documents | Initial: Form PC-Charity with organizing docs and IRS letter. Renewal: Financial report form online; attach IRS Form 990 (or 990-EZ). If gross revenue >$1M, also attach CPA audit attestation (per new law). $50 fee (paid online). |
| Financial Audit/Review Thresholds | >$1,000,000: CPA audit required; $500,001–$1,000,000: CPA audit or review acceptable. $500,000 or less: no CPA report needed (officer-certified financials). (Effective for reports due after Jul 1, 2023.) |
| Schedule B Reaction Rule (Donor Names) | Remove. Connecticut does not require donor names. Filings include either the public 990 (without Schedule B) or an internal financial report – no donor disclosure mandated. |
| Signature Requirements | One officer (online). Connecticut’s online renewal is certified by one authorized official (no notarization). Paper form requires an officer’s signature (no notary). |
| High-Risk Traps / Enforcement Notes | – Audit law change: Effective mid-2023, CT raised its audit threshold to $1M – charities in $500k–$1M range can now submit a CPA review instead of full audit. Ensure you include the proper CPA attestation, or DCP will mark the filing deficient. – Extension: CT does not automatically honor the federal extension; you must proactively email for more time. Many organizations miss this and fall out of compliance. |
Want a quick read on exposure?
Request a complimentary 5-state spot check and we’ll send a short Compliance Exposure Summary.
info@compliance-express.comWe do not provide legal or tax advice.