Start with the Illinois filing route
The Attorney General's current portal guide says a new charitable organization starts with a CO-1 registration statement. Portal intake then determines whether the package also needs CO-2 or up to three AG990-IL forms, CO-3, or an IFC campaign form. A CO-1 package uses one financial form route—CO-2 or AG990-IL, not both—and all required forms and attachments must be complete before submission.
1. Confirm scope
Document Illinois fundraising activity, entity facts, prior registration history, and any exemption question.
2. Build the package
Use the current CO-1 instructions to identify forms, attachments, signatures, and the fee.
3. Track acceptance
Save the submission, payment, regulator messages, registration number, and first AG990-IL date.
Separate registration from Illinois reporting exemptions
Illinois uses more than one charitable-organization law, so a fundraising threshold is not a safe substitute for a registration decision. Section 3(a) of the Solicitation for Charity Act describes a report-filing exemption for an organization that does not intend to receive and does not actually receive more than $15,000 during the stated 12-month period. The same provision begins with an initial registration filing and an Attorney General determination that the exemption facts are genuine. That is different from the categories in section 3(b) that are not required to register.
The Charitable Trust Act has a separate scope rule for trustees holding charitable property valued above $4,000 and separate exclusions for specified governmental, religious, school, and hospital activity. A religious organization may also need Form CO-3 with the registration package to request the applicable annual-report exemption. Record the organization type, Illinois assets, solicitation audience, expected contributions, paid-fundraiser use, and claimed exemption before answering the portal intake questions.
Threshold control
Do not turn the $15,000 reporting threshold into a blanket initial-registration exemption. Preserve the Attorney General determination or other record supporting the route selected for both Illinois Acts.
Build the online package in the order Illinois expects
- 1. Create the filing account. Use a monitored email address because the portal uses email for account activation, filing notices, and secure signature links.
- 2. Start the CO-1 intake. Enter entity type, formation date, fiscal year end, prior Illinois activity, professional-fundraiser use, and any religious-exemption request so the portal can generate the correct child forms.
- 3. Complete every generated form. The package may include CO-2 or one to three AG990-IL forms, CO-3, and an IFC for each applicable professional-fundraiser campaign. Do not submit CO-2 and AG990-IL together in the same CO-1 package.
- 4. Upload the requested evidence. Reconcile formation records, IRS material, officer or director information, financial records, fundraiser contracts, and other portal-requested attachments before sending signatures.
- 5. Finish signatures and preserve proof. The portal emails secure attestation links to the required signers. Save the submitted package, payment record, confirmation, deficiency messages, accepted status, and first annual-report date.
Illinois registration packet checklist
Use the current CO-1 and its instructions as the controlling checklist. The form identifies organizational records and financial information that may be needed and requires signatures from two authorized officers, directors, or trustees for most charitable-organization filings, using secure email links in the portal. Facts vary by entity type and operating history, so do not treat this summary as a substitute for the live intake and generated forms.
| Packet area | Prepare | Quality check |
|---|---|---|
| Identity | Legal name, other names, FEIN, address, fiscal year, and contact | Names agree across every document |
| Formation | Applicable articles or certificate, amendments, bylaws, constitution, or trust instrument | Current, complete, and legible copies |
| Tax status | IRS determination information and applicable federal return history | Entity and reporting periods match |
| Financials | CO-2 or prior AG990-IL material when the instructions require it | Amounts reconcile to source records |
| Fundraising | Professional fundraiser details, contracts, and campaign information when applicable | Names and dates match the solicitation plan |
| Approval | Required officer or trustee signatures and the $15 registration fee | Signer roles and payment proof are saved |
Bring prior Illinois activity into the filing
A late initial filing is not prepared like a newly formed organization with no Illinois history. The Attorney General's current registration instructions say an organization that already held or solicited charitable funds in Illinois generally supplies executed AG990-IL reports, required attachments, and federal returns for each of the most recent three reportable years, subject to further requests. Reconcile those periods to the CO-1 intake before uploading documents so the filing does not create mismatched fiscal years or duplicate financial forms.
The same instructions list a $200 late-registration fee when an organization solicited before registering, a $200 re-registration fee after cancellation, a $15 fee for each annual report due, and a $100 late-report fee for each late report. Confirm the live portal-generated amount for the record rather than paying from a static summary. Keep payment evidence and the regulator's acceptance or deficiency message with the filing.
Keep the CO-1 record current after acceptance
Form CO-1 revised October 2024 says a registered organization should notify the Attorney General within 10 days of a change to information submitted on the form. That record includes the legal and solicitation names, Illinois registered agent, offices, fiscal year, officers and directors, professional-fundraiser relationships, and other filing facts. Route changes to a monitored owner instead of waiting for the next AG990-IL, and retain the change notice and confirmation with the accepted registration.
Do not lose the annual-report handoff
Registration begins an ongoing reporting cycle. The current AG990-IL instructions state that a complete annual financial report is due within six months after fiscal year end and is not considered filed unless the required form, attachments, and applicable fees are complete. The instructions also address federal-return attachments, financial-statement thresholds, fundraiser campaign reports, signatures, extensions, and late-report fees. Calendar the first annual report when the registration package is prepared—not after approval arrives.
Completion control
A portal submission or mailed package is not the same as an accepted filing. Keep the exact submitted documents, proof of payment, delivery or confirmation record, deficiency messages, response dates, final status, and the next due date together.
Official Illinois sources
Source review completed September 24, 2026. Confirm live portal instructions, generated forms, fees, and record-specific notices before filing.
Illinois registration FAQ
What form starts Illinois charity registration?
The Illinois Attorney General lists Form CO-1 as the registration statement for charitable organizations. Review the current instructions for supporting forms, attachments, signatures, and filing method.
What is the listed Illinois registration fee?
The Attorney General's current registration page lists a $15 registration fee payable to the Illinois Charity Bureau Fund. Verify the live page before payment.
When is the Illinois annual report due?
The current AG990-IL instructions state that the complete annual financial report is due within six months after the organization's fiscal year end.
Does federal tax-exempt status complete Illinois registration?
No. Federal recognition and Illinois charity registration are separate processes. Use the Illinois Attorney General's current forms and instructions for the state filing.
Does the Illinois $15,000 threshold eliminate initial registration?
Not by itself. Section 3(a) describes a report-filing exemption after an initial filing and an Attorney General determination. Section 3(b) separately identifies categories that are not required to register.
Does an Illinois CO-1 package include both CO-2 and AG990-IL?
No. The current portal guide says a CO-1 package uses either CO-2 or one to three AG990-IL forms, based on the intake answers and filing history, but not both financial-form routes together.
What if a charity solicited in Illinois before registering?
The current instructions call for the applicable prior-year AG990-IL and federal-return records and list a $200 late-registration fee. Confirm the complete record-specific package and fees in the live portal.
How quickly should an Illinois charity report a CO-1 change?
Form CO-1 revised October 2024 says the organization should notify the Attorney General within 10 days of a change to information submitted on the registration statement.
How are Illinois online charity filings signed?
The portal sends secure email links to the required officers, directors, or trustees. The filing cannot be submitted until every required attestation is completed.
