At a Glance

Arkansas nonprofits must submit several annual filings to maintain good standing: an Annual Report to the Secretary of State by August 1st (no fee), an Annual Financial Report (Form CR-03) within 180 days of fiscal year-end, and federal Form 990 series returns by the 15th day of the 5th month after fiscal year-end. Organizations soliciting charitable contributions must also register using Form CR-01 before beginning fundraising activities.

Introduction

Running a nonprofit means you’re focused on your mission—helping communities, supporting causes, and making a difference. But maintaining your legal standing requires attention to paperwork deadlines too. Arkansas nonprofits must submit several critical filings each year to remain compliant with both state and federal regulations.

From charitable solicitation registrations to financial reports and tax forms, these requirements might seem overwhelming at first. However, with the right guidance and expert support, achieving compliance can be made manageable. Many organizations find that working with experienced compliance specialists helps ensure accurate, timely filings while reducing administrative burden. This step-by-step guide breaks down everything you need to know about maintaining your nonprofit’s good standing through proper filings.

Importantly, we’ll focus specifically on the ongoing annual requirements—not initial setup paperwork—so you can keep your established organization running smoothly year after year. Let’s ensure your nonprofit remains in perfect standing so you can continue the amazing work you’re doing in Arkansas.

Understanding Arkansas Annual Filing Obligations

Maintaining your Arkansas nonprofit status requires strict adherence to several annual filing obligations. Overlooking these requirements can lead to loss of good standing and potential administrative action. Let’s examine what you need to file, when, and why.

Why annual filings are required

Annual filings serve as accountability mechanisms for nonprofits operating in Arkansas. These reports provide transparency about your organization’s activities, finances, and leadership.

• Ensure nonprofits remain accountable to donors and the public
• Maintain updated records of active organizations
• Verify compliance with state nonprofit laws
• Monitor charitable solicitation activities
• Protect the public from fraudulent organizations

Furthermore, these filings confirm your organization continues to fulfill its charitable purpose and operates according to its stated mission.

Who must file in Arkansas

Every nonprofit corporation registered in Arkansas must submit annual filings to remain in good standing. This applies to:

• Domestic nonprofit corporations (formed in Arkansas)
• Foreign nonprofit corporations (formed elsewhere but operating in Arkansas)
• Organizations soliciting charitable contributions in the state

Even small nonprofits and those not required to file detailed federal tax returns must still submit state annual reports (see Arkansas Secretary of State nonprofit annual reports).

Overview of state and federal responsibilities

State Requirements:

1. Annual Report to Secretary of State

   • Due annually by August 1st (see Arkansas Secretary of State nonprofit annual reports)
   • No filing fee
   • Can be submitted online or by mail
   • Required for all nonprofit corporations regardless of size

2. Annual Financial Report (Form CR-03)

   • Due within 180 days after the end of your fiscal year (see Charitable Registration in Arkansas guidance)
   • Must include a copy of your federal Form 990 series return (see Annual Financial Report (Form CR-03))
   • Organizations with contributions exceeding $1,000,000 must include a certified public accountant’s audit report; organizations with contributions between $500,000 and $1,000,000 must include a CPA review (see Form CR-03 instructions (2024))
   • Extensions may be granted for up to six months upon written request (see Charitable Registration in Arkansas guidance)

Federal Requirements:

1. IRS Form 990 Series

   • Due by the 15th day of the 5th month after the end of your fiscal year (see IRS Form 990 filing requirements)
   • Form version depends on your organization’s gross receipts
   • All 501(c) organizations must file some version (except churches)
   • Penalties may apply for late filing; failure to file required returns for three consecutive years results in automatic revocation of tax-exempt status

Charitable organizations should maintain detailed records for at least three years after the end of the fiscal year, and records should be available for inspection by the Arkansas Secretary of State (see Charitable Registration in Arkansas guidance).

Consequently, creating a filing calendar is essential for meeting these deadlines. We recommend nonprofit boards designate specific individuals responsible for each filing to ensure nothing falls through the cracks. Many organizations find that working with experienced compliance specialists helps track these multiple deadlines and coordinate renewals effectively.

Missing deadlines can result in loss of good standing and potential administrative action by the state. Moreover, failure to file federal returns for three consecutive years will automatically revoke your tax-exempt status.

Registering for Charitable Solicitation (Form CR-01)

Arkansas nonprofits that solicit donations must comply with charitable registration requirements to maintain legal standing. The Form CR-01 (Charitable Organization Registration Form) serves as the primary vehicle for achieving compliance. Understanding when and how to register properly ensures your organization remains in good standing with state authorities.

When registration is required

Form CR-01 registration must be completed before your nonprofit begins soliciting contributions in Arkansas (see Arkansas Attorney General charitable giving). This requirement applies to any organization planning to:

• Solicit contributions from Arkansas residents
• Use fund-raising counsel, paid solicitors, or professional telemarketers
• Conduct sales promotions for charitable purposes
• Engage in fundraising activities within state borders

Act 137 of 2019 updated filing timelines, making reports due no later than 180 days after the end of your organization’s fiscal year (see Arkansas Secretary of State charitable entities).

Documents to include with Form CR-01

Your CR-01 submission must be complete to be accepted. See Charitable Organization Registration Form (CR-01) for details. Include:

1. The completed CR-01 form with all information fields properly filled out
2. A copy of your IRS tax-exempt status determination letter or pending application
3. Your organization’s Articles of Incorporation
4. Form CR-02 (Charitable Organization Consent for Service), if applicable
5. Form CR-03 (Annual Financial Reporting Form), if applicable
6. Copies of all current contracts with paid solicitors, fund-raising counsel, or commercial coventurers

The state will not process incomplete submissions (see Charitable Registration in Arkansas guidance). Your organization must also update the information provided if any changes occur, including new relationships with fundraising counsel or paid solicitors.

Where and how to submit the form

Email is the preferred submission method. Send all forms and attachments to charities@sos.arkansas.gov (see Charitable Registration in Arkansas guidance).

For those who prefer traditional methods, you may also submit your forms and documentation by mail to:

Arkansas Secretary of State
Business and Commercial Services
ATTN: Charities Registration
1401 W. Capitol, Suite 250
Little Rock, AR 72201

For questions or assistance with your filing, you can reach the Charities Division at (501) 683-0094.

Filing the Annual Financial Report (Form CR-03)

The Annual Financial Report (Form CR-03) serves as the backbone of Arkansas nonprofit financial compliance. This vital document helps the state monitor your organization’s activities and ensure proper management of charitable funds. Understanding the filing requirements can save you from penalties and maintain your nonprofit’s good standing.

What Form CR-03 includes

Form CR-03 is a comprehensive financial reporting form required by Arkansas Code. All charitable organizations subject to Arkansas regulations must submit this form within 180 days after the end of their fiscal year (see Annual Financial Report (Form CR-03)). The form includes:

• Organizational identification information
• Financial reporting period details
• Revenue and expense summaries
• Information about fundraising activities
• Details about your organization’s mission and programs
• Disclosure of relationships with fundraising professionals

Importantly, this report provides transparency regarding how your nonprofit manages its finances, giving both the state and potential donors insight into your operations.

Required attachments like IRS Form 990

Your CR-03 submission must include several supporting documents to be considered complete (see Annual Financial Report (Form CR-03)):

1. A fully completed Annual Financial Reporting Form (Form CR-03)
2. A copy of your organization’s IRS Form 990, Form 990-EZ, or 990-N (if your organization is required to file one)
3. Documentation of any new or updated relationships with fundraising counsel, paid solicitors, or commercial coventurers

Incomplete submissions will not be processed by the Secretary of State’s office. Since your form and all attachments must be submitted together, create a checklist to ensure nothing is overlooked.

Audit requirements for large nonprofits

• For organizations with contributions between $500,000 and $1,000,000: Your financial statement must be reviewed by an independent certified public accountant (see Form CR-03 instructions (2024)).
• For organizations with contributions exceeding $1,000,000: You must submit a complete audit report prepared by a certified public accountant (see Annual Financial Report (Form CR-03)).

Additionally, nonprofits receiving at least 20% of the Uniform Guidance audit threshold (currently $150,000) from the Department of Human Services within a fiscal year must submit an audit within 120 days of fiscal year-end. Organizations exceeding the full Uniform Guidance threshold (currently $750,000) must submit a single audit to both the Federal Audit Clearinghouse and DHS within nine months (see Arkansas DHS audit guidelines).

Submission methods and contact details

Email submission is the preferred method for filing Form CR-03. Send your completed form and all attachments to charities@sos.arkansas.gov (see Annual Financial Report (Form CR-03) and Charitable Registration in Arkansas guidance).

The Secretary of State can grant an extension of up to six months upon showing good cause. To request an extension, email charities@sos.arkansas.gov with “Annual Financial Report Extension” in the subject line (see Charitable Registration in Arkansas guidance).

For questions or additional assistance, contact the Arkansas Secretary of State’s office:

• Email: charities@sos.arkansas.gov
• Phone: (501) 683-0094
• Mail: Arkansas Secretary of State, Business and Commercial Services, ATTN: Charities Registration, 1401 W. Capitol, Suite 250, Little Rock, AR 72201

Maintain all financial records in a form that enables your organization to provide the information requested in the Annual Financial Report. The Secretary of State may inspect these records at any time, and you should preserve them for at least three years (see Charitable Registration in Arkansas guidance).

Submitting the Arkansas Annual Report

Beyond the charitable registration forms, every nonprofit organization in Arkansas faces another crucial filing obligation: the Annual Report. This document keeps the Secretary of State informed about your organization’s current status and leadership.

Who must file the annual report

The Arkansas Nonprofit Corporation Act requires all nonprofit corporations to file an annual report (see Arkansas Secretary of State nonprofit annual reports). This requirement applies to:

• Domestic nonprofit corporations (formed in Arkansas)
• Foreign nonprofit corporations (operating in Arkansas but formed elsewhere)
• Organizations registered as nonprofits with the Arkansas Secretary of State

Even nonprofits that don’t engage in charitable solicitation must submit this report to maintain their legal status.

Deadline and late penalties

For all nonprofit corporations, the annual report must be filed by August 1st of each year (see Arkansas Secretary of State nonprofit annual reports). Failing to file by the deadline can result in loss of good standing and potential administrative action. There is no fee to file the nonprofit corporate annual report in Arkansas.

How to file online or by mail

The Arkansas Secretary of State offers multiple submission methods for your annual report:

Online Filing

1. Visit the Secretary of State website at Arkansas Secretary of State nonprofit annual reports
2. Access the online filing portal
3. Enter your organization information
4. Complete all required fields
5. Submit your report electronically

Paper Filing

1. Download the appropriate form (see Nonprofit Corporation Annual Report form)
2. Complete all required information
3. Mail to: 1401 W. Capitol, Suite 250, Little Rock, AR 72201
4. Alternatively, deliver in person to the same address

Online filing is the preferred method as it provides faster processing and immediate confirmation. There is no charge to file nonprofit annual reports (see Nonprofit Charitable Entities).

Federal Form 990 and State Tax Exemptions

IRS Form 990 plays a dual role for Arkansas nonprofits—it satisfies federal tax requirements yet simultaneously serves as a crucial document for state compliance. Understanding the interrelationship between federal and state filings helps streamline your organization’s annual reporting process.

Which version of Form 990 to file

• Form 990-N (e-Postcard): For organizations with gross receipts ≤ $50,000 (see IRS Form 990 filing requirements).
• Form 990-EZ: For organizations with gross receipts < $200,000 and total assets < $500,000 (see IRS Form 990 filing requirements).
• Form 990: For organizations with gross receipts ≥ $200,000 or total assets ≥ $500,000 (see IRS Form 990 filing requirements).
• Form 990-PF: Required for all private foundations regardless of financial status (see IRS Form 990 filing requirements).

All versions must be filed by the 15th day of the fifth month after your fiscal year ends. For calendar-year organizations, this typically means May 15.

How federal filings affect state compliance

The federal Form 990 serves as the foundation for several Arkansas filing requirements. As part of the Annual Financial Report (Form CR-03), you must attach a copy of your most recently filed Form 990, 990-EZ, or 990-N. Failing to file your federal forms for three consecutive years automatically revokes your tax-exempt status, which in turn affects your state compliance.

Applying for Arkansas income and sales tax exemption

To obtain state-level income or sales/use tax exemptions, apply with the Arkansas Department of Finance and Administration (501-682-7290, dfa.arkansas.gov). Documentation typically includes your IRS determination letter, and additional requirements or procedures may apply depending on the exemption sought. Contact the Department of Finance and Administration for current forms and instructions.

Conclusion

Maintaining your nonprofit’s compliance in Arkansas requires diligent attention to several key annual filing requirements. Throughout this guide, you’ve learned about the essential deadlines and documents needed to keep your organization in good standing.

Staying on top of these requirements protects your nonprofit’s legal status and allows you to focus on your mission rather than administrative headaches. Remember that the Arkansas Secretary of State expects your Annual Report by August 1st each year, while your Annual Financial Report (Form CR-03) must be submitted within 180 days after your fiscal year ends.

Additionally, federal requirements such as Form 990 filings complement your state obligations. Larger organizations face stricter audit requirements.

Failure to meet these deadlines can result in serious consequences. Your organization could face loss of good standing at the state level and even automatic revocation of tax-exempt status after three consecutive missed federal filings. Therefore, creating a filing calendar and assigning specific responsibilities to board members proves essential for timely achievement of compliance.

Although the paperwork might seem overwhelming at first, the state provides multiple submission options, with email being the preferred method for faster processing. Most importantly, once you establish a systematic approach to these annual requirements, they become manageable routine tasks rather than stressful obligations. Many nonprofits find that consolidating their compliance responsibilities with experienced specialists helps ensure accurate filings and reduces the administrative burden on internal staff.

Armed with this guide, you now possess the knowledge needed to maintain your Arkansas nonprofit’s compliance year after year. This allows you to direct your energy toward what truly matters—fulfilling your charitable mission and making a positive impact in your community.

Frequently Asked Questions