Illinois (IL) Requirement Summary
Illinois charitable solicitation registration requirements for nonprofits
Illinois generally requires a charitable organization that solicits in the state to register with the Attorney General before solicitation unless a specific exemption applies. The current online intake begins with Form CO-1, builds the required financial-form package, and creates the annual AG990-IL reporting handoff.
Use this requirements summary to compare the filing trigger, forms, fees, deadlines, extensions, financial-statement thresholds, and public-status evidence. Use the separate Illinois registration guide for the step-by-step CO-1 filing workflow.
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When Illinois registration matters
Use this page when your nonprofit is soliciting in Illinois, renewing an Illinois charity filing, or checking whether a late report creates fundraising risk.
Fast deadline cue
The complete AG990-IL report is due six months after fiscal year end. A timely written request can add 60 days, and Illinois also provides a separate route to match an IRS extension when the request is made before the applicable state deadline.
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Illinois charitable solicitation registration requirements
Operational summary for filing authority, due dates, renewals, extensions, documents, thresholds, and common risk points.
| Requirement | Illinois (IL) |
|---|---|
| Filing Authority | Illinois Attorney General, Charitable Trust Bureau. |
| Filing Method | Use the Illinois Attorney General Charitable Trust Online Filing System. Its intake generates the CO-1 parent filing, the applicable financial form, any CO-3 or IFC child forms, required uploads, fees, and secure-email attestations. |
| Filing Calendar & Triggers | Unless exempt, an organization that solicits or intends to solicit in Illinois files before solicitation. The annual AG990-IL package is due six months after fiscal year end. A late report requires the $100 late fee before it can be accepted. |
| Filing Due Date | Six months after fiscal year end. Example: a December 31 year end typically creates a June 30 due date, with a timely requested 60-day extension available. |
| Renewal Detail | File Form AG990-IL with the required federal return, financial statements, campaign forms, signatures, and fees. Soliciting organizations pay the $15 annual-report fee when gross contributions exceed $15,000 or assets exceed $25,000. A complete late report also requires the $100 late fee. |
| Extensions Calendar | A compliant organization receives a 60-day extension when the written request arrives on or before the due date. Illinois also permits a written request to match an IRS extension; include the IRS extension record and submit before the original or extended state due date. |
| Exemptions | Do not treat the $15,000 annual-report threshold as a blanket initial-registration exemption. The Solicitation for Charity Act has specific registration exclusions, and the Charitable Trust Act separately addresses religious, governmental, school, hospital, and limited-property situations. Keep the record supporting the exact exemption used. |
| Good Standing Required for Charity Filing? | Check both records. Secretary of State entity standing and Attorney General charity registration are separate. Reconcile the legal name, formation record, FEIN, officers, address, fiscal year end, and charity record before filing; do not use one agency's status as proof of the other. |
| Solicitation while Curing Deficiencies? | High risk. Illinois law states that registration does not continue after a required annual report should have been filed but was not, and the organization is not eligible to file a new registration until the required report is filed. A timely extension protects the filing calendar; preserve acceptance evidence. |
| Enforcement Posture | Incomplete annual reports are not considered filed. Missing attachments, signatures, campaign forms, or fees can leave the report incomplete; untimely filings trigger the statutory late fee and can interrupt registration. Use the public charity search and portal messages to verify the processed result. |
| Recovery Method | A cancelled organization re-registers through a new CO-1 package. The portal intake can generate one to three prior AG990-IL forms based on age and Illinois activity, along with the required attachments and fees. Resolve the package the portal creates rather than assuming a single universal cure. |
| Required Documents | The CO-1 package can require formation and governing documents, IRS determination material, officers or trustees, professional-fundraiser contracts, the $15 fee, and either CO-2 or one to three AG990-IL forms. Annual reports require the AG990-IL, applicable federal return without Schedule B, financial statements, IFC forms, signatures, and fees. |
| Financial Audit/Review Thresholds | For staff-and-volunteer fundraising, contributions above $500,000 require an audit; contributions above $300,000 through $500,000 require reviewed financial statements. A public charity that raises more than $25,000 through a paid professional fundraiser has a separate audit trigger. |
| Schedule B Reaction Rule (Donor Names) | The current AG990-IL instructions say to attach Form 990, 990-EZ, or 990-PF without Schedule B. Preserve the complete federal return internally, but follow the current Illinois attachment direction for the submitted copy. |
| Signature Requirements | The online system collects attestations through secure email links. AG990-IL generally requires two different officers, directors, or trustees; one signature is accepted when there is only one trustee. The filing cannot be submitted until every required attestation is complete. |
| High-Risk Traps / Enforcement Notes | Key traps are treating $15,000 as a blanket registration exemption, selecting both CO-2 and AG990-IL, omitting prior Illinois activity, missing a required IFC, using the wrong CPA threshold, attaching Schedule B, or assuming a payment receipt proves acceptance. |
Official Illinois sources
Official Illinois sources reviewed October 1, 2026. Confirm the live portal package, generated forms, fees, and record-specific notices before filing.
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info@compliance-express.comRelated Illinois and fundraising guides
FAQ
When must a charity register in Illinois?
Unless a specific exemption applies, an organization that solicits or intends to solicit contributions in Illinois generally files with the Attorney General before solicitation.
What starts an Illinois charity registration?
The current online process starts with Form CO-1. The portal uses the intake answers to generate the required financial form, attachments, child forms, signatures, and fees.
Does Illinois's $15,000 threshold eliminate initial registration?
No. The threshold affects part of the annual-report framework; it is not a blanket initial-registration exemption. Confirm the specific statutory exemption or Attorney General determination supporting the route used.
Does a 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 organization's age and Illinois activity, but not both financial-form routes.
When is the Illinois annual report due?
A complete AG990-IL annual financial report is due within six months after fiscal year end. Missing forms, attachments, signatures, or fees can leave the report unfiled.
Can an Illinois charity extend the annual-report deadline?
Yes. A compliant organization can obtain a 60-day extension with a timely written request, and Illinois also provides a separate written route to match an IRS extension when submitted before the applicable state due date.
When does Illinois require an audit or reviewed financial statements?
For staff-and-volunteer fundraising, contributions above $500,000 require an audit and contributions above $300,000 through $500,000 require reviewed statements. Raising more than $25,000 through a paid professional fundraiser creates a separate audit trigger.