At a Glance

Illinois nonprofits must complete five essential annual filings to maintain good standing: the Secretary of State Annual Report (due before your anniversary month), the Attorney General Annual Report (due six months after fiscal year end if registered for charitable solicitation), IRS Form 990 (due on the 15th day of the 5th month after fiscal year end), sales tax exemption renewal (every five years), and registered agent updates (as needed). Missing these deadlines can result in administrative dissolution, loss of tax-exempt status, or financial penalties.

Introduction

Many Illinois nonprofits lose their good standing each year simply because they overlook crucial paperwork deadlines. When you’re busy serving your community and managing daily operations, these administrative tasks might seem less urgent — however, they’re absolutely essential for your organization’s survival.

Understanding the complete picture of your nonprofit annual filing requirements is critical. From Secretary of State reports to Attorney General filings and IRS Form 990 submissions, each document plays a specific role in maintaining your nonprofit’s legal status.

Fortunately, staying compliant doesn’t have to be complicated. This step-by-step guide breaks down exactly what you need to file, when deadlines occur, and how to avoid common pitfalls that could cost your organization time and money. We’ll specifically focus on the ongoing requirements for established nonprofits, not initial formation filings.

Step 1: File the Illinois Secretary of State Annual Report

The first mandatory filing for every Illinois nonprofit is the Secretary of State Annual Report. This critical document ensures your organization remains in good standing with the state.

Who must file and when

Every nonprofit corporation in Illinois, whether formed in-state (domestic) or out-of-state (foreign), must file an annual report with the Illinois Secretary of State (217-782-7880, ilsos.gov). For general guidance, review the Illinois Attorney General AG990-IL instructions.

• Due before the first day of your anniversary month (the month in which your organization was incorporated), according to Illinois Secretary of State guidance.
• For example, if you incorporated on September 15, your report is due by August 31 each year.
• You may file up to 60 days before the start of your anniversary month, per the Illinois Attorney General extension guidance.

Failure to submit this report may result in the state involuntarily dissolving your nonprofit corporation, according to the Illinois Secretary of State, effectively ending its legal existence.

Form NFP 114.05 overview

The annual report form for nonprofits is designated as Form NFP 114.05, as outlined in the Illinois Attorney General AG990-IL instructions. This document requires:

• Current information about your organization’s officers and directors
• Verification of your registered agent and registered office address
• Confirmation or updates of your principal office location

The Secretary of State may send a reminder prior to the due date; however, it remains your responsibility to file on time, regardless of whether you receive any notice.

Filing methods and fees

Illinois offers multiple filing options for nonprofits:

• Online filing: Available for domestic corporations (incorporated in Illinois), per the Illinois Attorney General instructions.
• Mail filing: Required for foreign corporations (incorporated outside Illinois), per the Illinois Attorney General instructions.

The standard filing fee is $10.00, plus a $1.00 service fee, according to the Illinois Attorney General extension guidance. Late filings incur an additional $3.00 penalty, per IRS annual exempt organization penalty guidance.

Note: Some annual reports must be submitted on paper due to system limitations; foreign nonprofits file by mail.

Common mistakes to avoid

Many nonprofits jeopardize their standing due to these preventable errors:

1. Missing deadlines: The most common mistake that can trigger administrative dissolution.
2. Outdated registered agent information: Ensures you receive official notices; keeping this current is essential.
3. Incorrect officer/director listings: The signatory must be a current officer or director listed on the form.
4. Stale principal office addresses: This is your anchor point for state mailings about compliance requirements.
5. Unpaid filing fees: Some states generate separate invoices for report fees and e-filing transactions.

Maintaining your nonprofit status requires ongoing attention to these filing requirements. We help organizations manage multiple compliance deadlines across different jurisdictions by establishing comprehensive tracking systems with automated reminders to ensure timely submissions.

Step 2: Submit the Illinois Attorney General Annual Report

Beyond the Secretary of State filing, many Illinois nonprofits face a second crucial annual requirement—reporting to the Illinois Attorney General’s Charitable Trust Bureau.

Who needs to register and renew

The Attorney General’s reporting requirement primarily targets organizations that solicit donations from the public. Your nonprofit must file the annual report if:

• Your organization is registered as a charitable organization with the Illinois Attorney General.
• You actively solicit or receive charitable contributions in Illinois.
• Your nonprofit holds charitable assets in Illinois.

This requirement applies regardless of your tax exemption status with the IRS. Even smaller organizations with limited fundraising activities may need to file, though simplified options exist for those with minimal contributions. Organizations expanding their fundraising activities or operating across state lines often benefit from specialized guidance to navigate these varying registration requirements. Labyrinth, Inc. helps manage the full renewal process and tracks each deadline for charitable registration renewals across multiple jurisdictions.

Form AG990-IL and required attachments

The primary document required is the Illinois Attorney General AG990-IL filing information. This comprehensive form requires:

• Summary of all revenue received during the year
• Detailed expenditure breakdown
• Information about paid fundraiser activities
• Compensation data for the three highest-paid employees
• Description of the organization’s charitable programs

Additionally, you must include these attachments based on your organization’s financial status:

• $15.00 Annual Filing Fee – A $15 filing fee must accompany each annual financial report filed with the Attorney General, per the Illinois Attorney General instructions.
• Copy of IRS Return – Your Form 990, 990-EZ, 990-PF, or other applicable federal tax filing, per the Illinois Attorney General instructions.
• Financial Statements – For organizations with contributions exceeding $300,000 but not more than $500,000, reviewed financial statements are required; audited financial statements are required if contributions exceed $500,000, per Illinois Public Act 103-0121.
• Form IFC – Required if you used paid professional fundraisers, per the Illinois Attorney General instructions.

Organizations receiving more than $15,000 but not more than $25,000 in contributions may file a simplified summary financial statement in lieu of full financial statements, per Illinois Public Act 103-0121.

Deadlines and extension options

The AG990-IL is due within six months after your organization’s fiscal year end, per the Illinois Attorney General instructions. The Illinois Attorney General (312-814-3000, illinoisattorneygeneral.gov) offers extension options:

1. Initial 60-day extension: Available by submitting a written request before the original due date. See the Illinois Attorney General extension guidance.
2. Additional extension (up to 2.5 months): Requires submission of several documents including a written request for additional time, a completed draft AG990-IL with preliminary figures, financial statements (final or draft), required statutory fees, and a copy of the IRS extension application. See the Illinois Attorney General extension guidance.

These extensions provide flexibility, particularly when coordinating with federal tax filing timelines.

Late fees and penalties

• A mandatory $100 late report filing fee applies if you miss the deadline without requesting an extension, per the Illinois Attorney General instructions.
• Incomplete reports are not considered filed, triggering late fees, per the Illinois Attorney General instructions.
• Your organization may be classified as “delinquent.”
• Ongoing non-compliance may result in registration cancelation.
• Once canceled, your organization must cease soliciting contributions in Illinois.

Furthermore, incomplete submissions lacking required fees, forms, or attachments will be returned unfiled, potentially triggering late fees as well, per the Illinois Attorney General instructions.

Since January 2024, Illinois has implemented an online filing system for these reports, enabling electronic submission and fee payment through the Attorney General’s portal. This system also allows for extension requests and management of all charitable organization filings.

Step 3: File IRS Form 990 (Federal Tax Return)

While state filings maintain your legal status in Illinois, federal tax compliance remains equally crucial through the annual IRS Form 990. This federal information return serves as both a tax document and a public transparency tool for your nonprofit.

Which version of Form 990 to use

Requirements vary by financial size. See IRS guidance on which Form 990 to file.

• Form 990-N (e-Postcard): For organizations with gross receipts normally ≤ $50,000.
• Form 990-EZ: For organizations with gross receipts < $200,000 and total assets < $500,000.
• Form 990 (Long Form): Required if gross receipts ≥ $200,000 or total assets ≥ $500,000.
• Form 990-PF: Required for private foundations, regardless of financial size.

Moreover, organizations with unrelated business income of $1,000 or more must file Form 990-T alongside their regular 990 filing.

Filing deadlines and extensions

Your Form 990 is due on the 15th day of the 5th month after your fiscal year ends, per IRS due date guidance. For example, if your fiscal year ends December 31, your filing deadline is May 15.

Need more time? Complete Form 8868 to request an automatic six-month extension—see IRS due date guidance.

• Extension requests must be submitted before your original deadline.
• Form 990-N deadlines cannot be extended, yet there’s no penalty unless it’s your third consecutive missed filing, per IRS guidance.

Consequences of non-filing

Penalties for failing to file Form 990 accrue daily and vary by the organization’s gross receipts and are subject to periodic inflation adjustments under IRS rules. See IRS penalty guidance.

Most seriously, failing to file for three consecutive years results in automatic revocation of your tax-exempt status—see IRS penalty and revocation guidance. This means:

1. Your organization becomes subject to corporate income taxes.
2. Donations are no longer tax-deductible for your supporters.
3. Reinstating tax-exempt status requires reapplication to the IRS.

Tips for accurate reporting

To ensure compliance and avoid scrutiny:

1. Select the correct form based on your organization’s gross receipts and total assets. Using the wrong form can trigger rejection or penalties.
2. Ensure your return is complete. The IRS may return incomplete forms, requiring resubmission within 10 days to avoid penalties; see IRS penalty guidance.
3. Have your full board review the Form 990 before filing. This governance practice helps ensure accuracy and demonstrates accountability to stakeholders.
4. File electronically when required; submitting a paper return instead may be considered non-filing.

Step 4: Maintain Sales Tax Exemption (if applicable)

Unlike income tax exemption, which automatically follows your federal 501(c)(3) status, sales tax exemption in Illinois requires separate application and maintenance. This E-number allows your nonprofit to make tax-free purchases directly related to your organizational purpose.

When renewal is required

Illinois sales tax exemptions don’t last forever. Your organization must renew its exemption status every five years from the date of issue. Notably, because exemptions are not retroactive, purchases made after an exemption expires are taxable until renewal is granted. See the Illinois Department of Revenue guidance on sales tax exemption (PIO-37).

Documents needed for STAX-1

For renewal applications, your nonprofit must submit:

• Form STAX-1, Application for Sales Tax Exemption
• A copy of your current exemption letter with E99# on it
• Articles of Incorporation (or Constitution if unincorporated)
• By-Laws
• A brief narrative explaining your organization’s purpose
• Your IRS federal tax-exempt status letter
• Any brochures describing your activities
• Most recent financial statement

See the Illinois Department of Revenue Q&A on sales tax exemption for required documents.

Religious organizations, in contrast, are not required to provide a financial statement with their applications, per the Illinois Department of Revenue Q&A. This documentation package demonstrates that your organization continues to qualify for sales tax exemption status.

How to file and where

Online: The fastest way to renew is through MyTax Illinois, where you can scan and attach all required documentation. See the Illinois Department of Revenue Q&A.

Mail: Alternatively, mail your complete application package to:
SALES TAX EXEMPTION SECTION
ILLINOIS DEPARTMENT OF REVENUE
101 W JEFFERSON ST
SPRINGFIELD IL 62702-5145. See the Illinois Department of Revenue Q&A.

Processing time may take up to 90 days, and exemption approval is never retroactive. See the Illinois Department of Revenue guidance (PIO-37). Accordingly, applying well before your expiration date prevents gaps in your tax-exempt purchasing ability.

Who qualifies for exemption

To maintain your sales tax exemption, your organization must continue to meet these criteria: remain a not-for-profit entity, operate exclusively for charitable, religious, educational, or governmental purposes, and maintain approval from the Illinois Department of Revenue. See Illinois Department of Revenue guidance on sales tax exemption (PIO-37).

E-numbers must be used solely for purchases furthering your exempt organizational purpose. Your nonprofit remains liable for taxes and penalties if the exemption is used for unrelated purchases.

Retailers may require proof that your E-number is active and keep appropriate documentation for their records to support tax-exempt sales.

Step 5: Keep Your Registered Agent Information Updated

Maintaining current registered agent information represents a critical yet often overlooked component of your nonprofit annual filing requirements in Illinois.

Why a registered agent is required

Illinois law mandates that every nonprofit corporation maintain a registered agent within the state. This requirement exists to ensure your organization receives all legal notices, service of process (lawsuits), and official correspondence from the Secretary of State. See Illinois Secretary of State registered agent requirements.

Who can serve as a registered agent

Your registered agent must be either:

• An individual Illinois resident.
• A domestic or foreign corporation authorized to conduct business in Illinois.

Essential qualifications include:

• Physical street address in Illinois (P.O. boxes are strictly prohibited). See Illinois Secretary of State guidance.
• Availability during normal business hours.
• Consistent presence at the registered address.

Remember that a corporation cannot serve as its own registered agent; see the Illinois NFP 105.10 guidance (PDF). Many nonprofits initially appoint a board member or staff person, yet professional registered agent services offer advantages including privacy protection and reliable coverage.

How to update agent details

To update your registered agent information, file the appropriate Statement of Change of Registered Agent with the Illinois Secretary of State (217-782-7880, ilsos.gov). A filing fee applies. This form can be submitted by mail or in person; online availability may vary. Labyrinth, Inc. handles these update filings as part of our corporate filing services.

Impact of outdated information

Failing to maintain current registered agent details carries serious consequences. Indeed, the Illinois Secretary of State may administratively dissolve your nonprofit corporation if you fail to maintain a valid registered agent. Once administratively dissolved, your organization loses its legal status and limited liability protection. Additionally, your nonprofit may miss critical legal notices, potentially resulting in default judgments against your organization.

Conclusion

Maintaining compliance with Illinois nonprofit filing requirements demands vigilance and careful attention to deadlines. Each filing serves a specific purpose in protecting your nonprofit’s legal status and tax benefits. Failing to meet these obligations can result in severe consequences, including loss of tax exemption, administrative dissolution, or financial penalties.

Accordingly, developing a comprehensive compliance calendar represents your best defense against missed deadlines. This calendar should track all five critical filings: Secretary of State Annual Reports, Attorney General Annual Reports (if applicable), IRS Form 990, Sales Tax Exemption renewals, and registered agent updates. Additionally, setting reminders several months before each due date provides adequate preparation time.

Many nonprofits find success by partnering with compliance specialists who understand the interconnected nature of these requirements. This approach helps streamline the administrative workload while ensuring accuracy and timeliness. Labyrinth, Inc. supports organizations in organizing filing details, reminders, and agency correspondence to help nonprofits prepare and submit required state filings so organizations remain in good standing with state agencies. With dedicated support for deadline tracking and document preparation, organizations can maintain their focus on mission-critical activities while staying fully compliant.

Most importantly, remember that these filing requirements exist to ensure transparency and accountability. Though administrative tasks might seem burdensome, they ultimately protect donors, beneficiaries, and your organization’s reputation. Therefore, consider assigning specific compliance responsibilities to board members or staff to distribute the workload effectively.

Many nonprofits find success by creating a dedicated compliance folder—either physical or digital—where they store copies of all filings, confirmation receipts, and supporting documentation. This practice proves invaluable during leadership transitions or when questions arise about previous submissions.

Undoubtedly, your nonprofit’s mission remains the primary focus of your work. However, these essential administrative requirements provide the foundation that allows your organization to continue serving your community. By staying current with these five key filing obligations, you ensure your nonprofit maintains its legal standing and can concentrate on what truly matters—fulfilling your mission and making a positive impact in Illinois. With proper planning and attention to deadlines, nonprofit compliance becomes manageable.

Frequently Asked Questions