Charities

Annual Filing Requirements with the Utah Division of Corporations

Effective January 1, 2025, all domestic and foreign nonprofits that do business in Utah are required to register the nonprofit entity with the Utah Division of Corporations and Commercial Code (DCCC) and annually upload a copy of the nonprofit’s most recently filed IRS Form 990, 990-EZ, 990-N, or 990-PF.

The Charitable Solicitations Act, Utah Code § 13-22-110, outlines the annual filing requirements for charitable organizations in Utah. 

Filing Requirements

• Forms Required: You must annually file your most recent IRS Form 990, 990-EZ, 990-N, or 990-PF with the DCCC.
• Exemptions: If your organization is not required to file these specific forms with the IRS, you are exempt from this state filing requirement.
• Date Limit: The Form 990 you submit must be for a tax year within the last three years.
• Do not upload: IRS 990 -T, Schedule B, Form 8879, or any documents containing sensitive information (e.g., Social Security Numbers or PIN #).

New Charity Organizations

If you are a newly formed charity and have not yet filed an IRS Form 990, 990-EZ, 990-N, or 990-PF, you are required to submit your IRS Determination Letter in lieu of the IRS 990 form.

• To be valid, the IRS determination letter must be dated within the last two years.

Questions

For additional questions, please contact the DCCC at 801-530-4849 or online at corporations.utah.gov