At a Glance

Utah eliminated mandatory charitable solicitation registration with the Division of Consumer Protection in 2024, meaning nonprofits no longer need to register before soliciting donations in the state. However, you must still maintain corporate registration with the Division of Corporations and Commercial Code and comply with federal Form 990 filing requirements. Starting January 1, 2025, you’ll need to upload your Form 990 with corporate filings.

Utah eliminated mandatory charitable organization registration with the Division of Consumer Protection (DCP) for nonprofits soliciting donations within its borders. This change shifts the focus from pre-registration to enforcement. However, this doesn’t mean your nonprofit can ignore Utah altogether—understanding the new structure is critical for multi-state fundraisers.

Fortunately, navigating Utah’s new approach to charitable solicitation registration doesn’t have to be complicated. Whether you’re establishing a new nonprofit or maintaining compliance for an existing charity registration, this step-by-step guide will walk you through what Utah requires now and how it affects your ongoing compliance.

Understanding Utah’s New Charitable Solicitation Law

In 2024, Utah enacted H.B. 43 (Charitable Solicitations Act Amendments), fundamentally changing how nonprofits interact with state regulations.

What changed with H.B. 43

Utah eliminated the charitable solicitation registration previously administered by the Division of Consumer Protection. Before this change, organizations seeking to solicit donations in Utah registered with DCP and filed annual renewals. Now, DCP does not require or accept charitable organization registrations. The Division of Consumer Protection still maintains authority to investigate and enforce against fraudulent solicitation practices.

For organizations that operate across multiple states, this change creates a unique situation where charity registration requirements vary significantly depending on location. Many nonprofits find that working with experienced compliance professionals who provide personalized guidance and comprehensive nationwide coverage helps navigate these complex interstate differences while keeping nonprofit compliance manageable. When you work with a commercial registered agent like Labyrinth, Inc., you benefit from having one vendor, one invoice, and one portal for all your compliance needs. This consolidation leads to fewer missed notices and faster responses to regulatory requirements. We offer bulk-change programs where we discount (sometimes waive) our fees and often cover state fees for volume switches, plus we extend first-year service up to 12 months so you avoid double-paying overlapping contracts.

When the new rules took effect

The elimination of Utah’s charitable organization registration with DCP took effect on May 1, 2024. From this date forward, nonprofit organizations are not required to:

• File new or renewal charitable organization registrations with the Division of Consumer Protection
• Pay DCP charitable organization registration or renewal fees

Note: DCP charitable registration numbers (ending in “-CHAR”) are no longer valid. When you register your nonprofit entity with the Division of Corporations and Commercial Code (DCCC), you will be assigned an entity number (typically ending in “-0140” or “-0141”).

Nonprofits should maintain proper records of their fundraising activities in Utah, as they may still be subject to investigation if complaints arise about potentially fraudulent practices.

Why the law was updated

Utah’s decision to eliminate charitable organization registration aimed to streamline regulation and focus state resources on enforcement against bad actors rather than on processing filings from compliant organizations. This approach recognizes that legitimate nonprofits shouldn’t face unnecessary administrative barriers when their primary goal is serving their mission.

Despite this change, nonprofits operating across state lines still face a complex patchwork of requirements in other states where registration remains mandatory. Understanding these varying requirements and maintaining compliance across multiple jurisdictions requires careful attention to detail and ongoing monitoring of regulatory changes.

Who Needs to Register (and Who Doesn’t)

Domestic vs. foreign nonprofit corporations

Following H.B. 43’s implementation, neither domestic nor foreign nonprofit corporations register charitable solicitations with Utah’s DCP. However, corporate registrations with the Division of Corporations and Commercial Code remain required for entities doing business in Utah.

Foreign nonprofits registering to do business in Utah should review DCCC requirements. The initial registration process typically includes providing a Certificate of Existence or Certificate of Good Standing from your home jurisdiction. You’ll also need to designate a registered agent with a Utah address to receive official correspondence on behalf of your organization.

Keep in mind that although Utah has eliminated charitable organization registration, your organization must still comply with registration requirements in other states where you solicit. Consequently, maintaining proper charity registrations in those jurisdictions remains critical to avoid penalties and ensure your organization can fundraise confidently across state lines.

Exemptions from registration

Since Utah no longer requires charitable organization registration, former exemptions are no longer relevant within Utah. For organizations operating across state lines, be aware that exemptions can vary substantially in other jurisdictions. Some states exempt religious organizations, educational institutions, or small fundraising activities, while others have universal registration requirements regardless of organization type or fundraising volume.

Political organizations and exclusions

Political organizations and certain advocacy organizations often fall under different regulatory frameworks than traditional charities. While Utah no longer requires charitable organization registration, these entities must continue to comply with any applicable federal requirements and other states’ regulations where they operate or solicit funds.

Political action committees, for example, typically register with election authorities rather than charitable solicitation regulators. Similarly, lobbying organizations may need to register under lobbying disclosure laws rather than charitable solicitation statutes.

Form 990 Filing Requirements Explained

When Form 990 is still required

Tax-exempt organizations generally must file an annual information return with the IRS. Which specific form your organization needs depends on your annual gross receipts and assets:

• Organizations with gross receipts under $50,000 generally file Form 990-N (e-Postcard)
• Organizations with gross receipts under $200,000 and total assets under $500,000 typically file Form 990-EZ
• Larger public charities file the standard Form 990
• Private foundations file Form 990-PF

Generally, these forms are due by the 15th day of the 5th month after your accounting period ends (for calendar-year filers, May 15).

The Form 990 provides transparency about your organization’s finances, governance, and activities. It includes detailed information about revenue sources, program expenses, executive compensation, and board composition. This information helps donors, regulators, and the public understand how your organization operates and uses its resources.

How to file Form 990 with the Utah Division of Corporations

Beginning January 1, 2025, when filing domestic or foreign nonprofit registrations or annual reports with the Utah Division of Corporations and Commercial Code (DCCC), you must upload an unredacted copy of your most recent IRS Form 990, 990-EZ, 990-N, or 990-PF. The Form 990 will be made publicly available. Do not upload Schedule B, Form 8879, or other extraneous documents, and avoid including sensitive personal information.

This requirement applies to:

• Initial nonprofit corporation registrations
• Annual corporate filings (annual reports/renewals)
• Foreign nonprofit registrations

The DCCC will make these Form 990s publicly accessible, similar to how the IRS makes them available through its website. This increased transparency allows stakeholders to easily access information about nonprofit organizations operating in Utah.

What happens if you don’t file (federal consequences)

IRS penalties for late or incomplete Form 990-series filings include:

• $20 per day for each day the return is late (up to the statutory maximum)
• For returns required to be filed in 2022 by organizations with gross receipts over $1,094,500, the penalty is $105 per day up to a maximum of $54,500
• Maximum penalties for smaller organizations are generally the lesser of $10,500 or 5% of gross receipts for the year

Organizations that fail to file required returns for three consecutive years automatically lose federal tax-exempt status. Penalties may be abated for reasonable cause, but automatic revocation is mandatory after three consecutive nonfilings.

Losing tax-exempt status means your organization will owe federal income taxes and donors can no longer claim tax deductions for their contributions. Reinstating tax-exempt status requires filing an application with the IRS and paying applicable fees, which can be substantial depending on your organization’s size.

How to Stay Compliant Without Registration

Annual corporate filings still required

Nonprofits must continue filing annual reports with the Utah Division of Corporations and Commercial Code (801-530-4849, corporations.utah.gov) to maintain good standing. Annual reports are filed through the state’s Business Registration system. Filing fees apply; see the Division’s current fee schedule for applicable amounts. Failing to file may lead to administrative action against the entity’s status.

Importantly, starting January 1, 2025, nonprofit corporations must include unredacted copies of their IRS Form 990 (or 990-EZ, 990-N, 990-PF) with these annual corporate filings. Do not include Schedule B or Form 8879.

The annual report typically requires basic information about your organization, including:

• Current registered agent and registered office address
• Principal office address
• Names and addresses of directors and officers
• Brief description of activities conducted during the year
• Statement that the organization continues to be organized for nonprofit purposes

Monitoring rule updates from the Division of Consumer Protection

The Division of Consumer Protection (801-530-6601, dcp.utah.gov) continues to oversee ethical fundraising practices in Utah. Check the DCP website regularly for updates and guidance on nonprofit operations and enforcement actions.

While DCP no longer handles registration, they maintain authority to investigate complaints about fraudulent solicitation practices. This means your organization should continue following best practices for charitable fundraising, including:

• Providing clear, accurate information about your organization and its programs
• Using donated funds for their stated purposes
• Maintaining proper financial records and internal controls
• Avoiding misleading statements in fundraising materials

Using charitable registration services for multi-state compliance

For organizations fundraising beyond Utah, comprehensive charitable solicitation registration in other states creates significant administrative work. From charitable solicitation to corporate filings, experienced compliance specialists can help you manage these requirements across multiple jurisdictions with dedicated renewal management and clear timelines.

Labyrinth provides unique nonprofit expertise with regulatory guidance, privacy shielding, and reliable document management. We consolidate all your compliance needs into one vendor, one invoice, and one portal, which leads to fewer missed notices and faster responses to regulatory requirements. Our bulk-change program offers discounted (sometimes waived) fees and often covers state fees for volume switches, plus we extend first-year service up to 12 months so you avoid double-paying overlapping contracts.

Working with professionals who track every due date and provide one-on-one guidance throughout the process ensures your organization remains in good standing without the need to coordinate with multiple vendors. We understand the unique challenges nonprofits face and provide the specialized support needed to navigate complex interstate compliance requirements.

Remember that while Utah has eliminated DCP charitable organization registration, most states still mandate charitable solicitation registration. Maintaining proper multi-state compliance remains critical for organizations with nationwide fundraising programs. Professional compliance services provide the reliability and accuracy needed to keep your organization fully compliant so you can focus on your mission.

Frequently Asked Questions

Conclusion

Utah’s elimination of DCP charitable organization registration represents a significant shift in state oversight. Your organization must still:

• Maintain corporate registration and file annual reports with the Division of Corporations and Commercial Code
• Upload your most recent Form 990-series return with initial registrations and annual reports beginning January 1, 2025
• Comply with federal Form 990-series filing requirements and with other states’ charitable solicitation registration rules where you solicit

The Division of Consumer Protection continues to investigate complaints and enforce Utah’s Charitable Solicitations Act. Staying informed about both Utah’s requirements and other states’ rules is essential for compliant multi-state fundraising.

This streamlined approach in Utah may signal broader trends in charitable regulation, but for now, most states continue requiring charitable solicitation registration. Organizations operating across multiple states need comprehensive compliance strategies that account for varying requirements in each jurisdiction where they fundraise.