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New Mexico (NM) → Requirement Summary

New Mexico 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 New Mexico (NM)
Filing Authority
  • NM Dept of Justice (NMDOJ) → Charities Unit (NM-COROS)
  • NM Secretary of State (SOS) → Business Services (Entity Authority + Annual Report)
Filing Method
  • Portal (SOS online + NM-COROS)
  • NM SOS Business Portal
  • NM-COROS (Charity Registration Online System)
Filing Calendar & Triggers
  • Initial: Y (if soliciting / fundraising in NM)
  • Renewal: Annual (SOS + NMDOJ)
  • Recovery: Oldest??Newest (NMDOJ)
  • SOS requires reinstatement + back annual reports if revoked
  • Can solicit while pending: N
Filing Due Date
  • Fiscal year-end based
  • SOS Annual Report: 15th day of 5th month after FYE (e.g., May 15 for 12/31). NMDOJ Annual Report: 6 months after FYE (e.g., June 30 for 12/31).
  • SOS: FYE + 4 months + 15 days. NMDOJ: FYE + 6 months.
  • Example: Dec 31 FYE ?? June 30
Renewal Detail
  • Frequency: Annual (SOS + NMDOJ)
  • Key forms: SOS: Certificate of Authority / Initial Report / Annual Report / Reinstatement. NMDOJ: Charitable Org Registration Statement + Annual Financial Report (NM-COROS).
Extensions Calendar
  • Extensions: Y (NMDOJ extension via NM-COROS
  • IRS extension does NOT auto-extend NMDOJ)
  • No extensions
  • missing the deadline triggers automatic penalties.
Exemptions → Not specified in MCM (review SOP/state guidance)
Good Standing Required for Charity Filing? → Attorney General (AG)
Solicitation while Curing Deficiencies?
  • Conditional (must restore SOS to Active before NMDOJ will accept
  • NMDOJ catch-up is sequential)
Enforcement Posture → Moderate
Recovery Method
  • Oldest??Newest (NMDOJ)
  • SOS requires reinstatement + back annual reports if revoked
  • Stop any solicitations. Log into the COROS online portal
  • file the Charity Renewal.
Required Documents
  • Entity status/ID, registered agent (NM physical), officers/directors roster, IRS 990 (public copy), articles/bylaws, IRS determination letter, IRS Form 1023 (or waiver), audit if required.
  • Articles of Incorporation (and amendments)
  • State notices (if issued)
Financial Audit/Review Thresholds
  • Statute
  • moving threshold: FYE before 1/1/2024 audit if Total Revenue = $500k
  • FYE on/after 1/1/2024 audit if Total Expenses = $750k
  • Unique: NM requires original IRS Form 1023 (or notarized Affidavit of Waiver if pre-1987/lost). Must be Active/Good Standing with SOS before NMDOJ. NMDOJ extension must be filed in NM-COROS to avoid $100 even if IRS 8868 filed.
Schedule B Reaction Rule (Donor Names) → Redact
Signature Requirements
  • Electronic signature permitted
  • Notarization required
  • 1 officer(s) sign
High-Risk Traps / Enforcement Notes
  • Unique: NM requires original IRS Form 1023 (or notarized Affidavit of Waiver if pre-1987/lost). Must be Active/Good Standing with SOS before NMDOJ. NMDOJ extension must be filed in NM-COROS to avoid $100 even if IRS 8868 filed.
  • Treat 'Donate Now' as a trigger indicator but apply risk-based analysis
  • escalate edge cases. Always verify audit rule by the specific FYE being filed (pre/post 1/1/2024).

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