Kentucky charitable solicitation registration

KRS 367.657 starts with the organization’s federal-return position. Before solicitation, a charitable organization required by the IRS to file Form 990 and soliciting contributions in Kentucky, or for which contributions are solicited there, files its most recent Form 990 with the Attorney General unless a KRS 367.660 exemption applies. Confirm the legal name, EIN, fiscal year, federal return type, solicitation activity, chapters, and fundraiser relationships before choosing the route.

A newly formed organization that has not yet filed Form 990 uses a notice of intent to solicit before solicitation. The Attorney General’s current initial checklist directs such an organization to a completed Unified Registration Statement. Do not invent a Form 990, send only an IRS determination letter, or assume a future federal filing cures the pre-solicitation state step.

For the Form 990 route, the Attorney General lists the most recent Form 990 without Schedule B, the IRS determination letter, bylaws, and articles of incorporation. Freeze the exact federal return version, remove Schedule B as instructed, and reconcile names, addresses, fiscal periods, and governing documents. A cover inventory should identify each PDF on the submitted media.

For a new organization without a filed return, complete the current URS carefully. Record every solicitation name, chapter or affiliate, fundraising method, state footprint, leader, and paid fundraising relationship requested by the form. The Kentucky regulation identifies the prescribed notice information, but the live Attorney General page controls the present packet and delivery instructions.

KRS 367.660 lists limited exempt solicitations, including qualifying member-and-family solicitations, religious solicitations for religious purposes, certain regulated educational-institution solicitations, and approved local student or parent-teacher activity. Federal tax exemption by itself is not the statutory test. Document the exact category and facts rather than using a general statement that the organization is nonprofit.

KRS 367.657 also addresses chapters, branches, and affiliates. Each may file a separate notice or report the necessary information to a parent that files a consolidated notice, and the Attorney General may request a separate notice. Map every Kentucky unit and confirm that consolidated information actually covers its activity before treating the parent filing as sufficient.

The Attorney General states that no registration filing fee is required for charitable organizations. The same page currently says documents may be submitted by mail on a CD or thumb drive in PDF format and that electronic submissions are not available. Recheck that page immediately before filing because channels, addresses, and media rules can change.

Create a clean media directory, open every PDF from the final device, and retain a duplicate. Mail it to the listed Charity Registration address with trackable delivery. A shipping receipt proves delivery activity, not acceptance. Keep the packet, media inventory, tracking, delivery confirmation, and any Attorney General correspondence under one record owner.

After delivery, check the Attorney General’s published list and use the Charity Division contact route if the organization is absent, mismatched, or associated with an older reporting year. Do not describe registration as state approval or endorsement. Record the date and scope of the check and preserve any written response tied to the organization.

Kentucky then requires the Form 990 to be filed with the Attorney General each year in which contributors are solicited in the Commonwealth, at the same time it is filed with the IRS. If no federal return is filed, a new notice of intent is required, and a notice expires December 31 of the filing year. Calendar the correct annual path before the initial file is closed.