Kentucky (KY) · Requirement Summary
Kentucky 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 Kentucky (KY).
| Filing Authority | Kentucky Attorney General — Charity Registration (Consumer Protection) |
|---|---|
| Filing Method | • Mail submission (paper or PDF on CD/thumb drive) • No electronic submissions per AG |
| Filing Calendar & Triggers | • Prior to solicitation: file most recent IRS Form 990 (or Notice of Intent if no 990 yet) • File Form 990 with AG each year in which contributions are solicited in KY |
| Filing Due Date | Same time IRS Form 990 is filed (incl. IRS extension). |
| Renewal Detail | • Annual: submit completed IRS Form 990/990-EZ/990-PF/990-N (per AG instructions) • No AG filing fee for charitable orgs |
| Extensions Calendar | • Follows IRS extension timing (file with AG when filed with IRS) |
| Exemptions | • Statutory exemptions (KRS 367.660) • Certain orgs may file Notice of Intent instead of 990 if newly formed |
| Good Standing Required for Charity Filing? | No |
| Solicitation while Curing Deficiencies? | No |
| Enforcement Posture | Moderate |
| Recovery Method | • File missing 990(s)/Notice of Intent promptly • Coordinate with AG Charity Registration if flagged noncompliant |
| Required Documents | • Most recent IRS 990 (do not include Schedule B) • IRS determination letter • Bylaws + Articles of Incorporation (initial) • URS if no 990 yet (initial) |
| Financial Audit/Review Thresholds | N/A (relies on IRS 990 filing). |
| Schedule B Reaction Rule (Donor Names) | Remove |
| Signature Requirements | Wet signature on IRS forms (as applicable); submission by mail. |
| High-Risk Traps / Enforcement Notes | • KY requires filing with AG prior to solicitation if 990-filer • Schedule B must be excluded • No electronic submission option per AG |
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