Kentucky (KY) → Requirement Summary

Kentucky 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.

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Requirement Summary Table

Columns removed: processing times, last verified, and confidence score.

Requirement	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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