Managing Hawaii’s annual filing requirements is crucial for your nonprofit’s continued operation. While the process might seem overwhelming at first, breaking it into manageable steps makes it far more approachable. For established Hawaii nonprofits, staying current means submitting your IRS Form 990, completing the Hawaii Annual Charity Transmittal, and paying attention to deadlines, document requirements, and fees to avoid penalties and keep good standing with federal and state authorities.

At a Glance

In Hawaii, nonprofit organizations must file an annual IRS Form 990 and complete a Hawaii Annual Charity Transmittal through the states online portal. The federal Form 990 is due by the 15th day of the fifth month after your fiscal year ends, and you must submit it to Hawaii authorities within 10 business days. The filing process includes uploading required documents, paying annual fees based on gross revenue (ranging from $0 to $600), and maintaining good standing with both federal and state authorities.

Step 1: File Your IRS Form 990

Filing your IRS Form 990 serves as the first crucial step for Hawaii nonprofits maintaining their tax-exempt status. This federal tax return provides transparency about your organizations financial activities and governance. Every nonprofit must complete the appropriate version of this form to remain current with both federal and state regulations.

Determine which version of Form 990 to file

The IRS offers several versions of Form 990, and which one youll use depends primarily on your organizations financial activity during the tax year. Select the correct version based on these thresholds:

• Form 990-N (e-Postcard): For small organizations with gross receipts normally $50,000 or less.
• Form 990-EZ: For organizations with gross receipts less than $200,000 and total assets less than $500,000 (see the Hawaii Attorney Generals special annual transmittal guide).
• Form 990: For organizations with gross receipts $200,000 or more, or total assets $500,000 or more (see the Hawaii Attorney Generals special annual transmittal guide).
• Form 990-PF: Required for all private foundations regardless of financial status (see the Hawaii Attorney Generals special annual transmittal guide).

Certain organizations cannot use Form 990-N even if they meet the gross receipts threshold, so verify your eligibility carefully.

Understand the IRS filing deadline

Your Form 990 must be submitted by the 15th day of the 5th month after your organizations accounting period ends, according to the Hawaii Attorney Generals annual report guide. For example, if your fiscal year ends on December 31, your Form 990 is due by May 15 of the following year.

If the due date falls on a weekend or legal holiday, the deadline extends to the next business day (see the Hawaii Attorney Generals annual report guide).

How IRS extensions affect Hawaii deadlines

If you need more time to prepare your federal filing, you can request an automatic six-month extension using IRS Form 8868. Hawaii honors extensions granted by the IRS; you are not required to submit proof of the extension unless specifically requested, and if requested you will have 20 days to provide a copy (see the Hawaii Attorney Generals annual report guide).

The extension applies to Forms 990, 990-EZ, and 990-PF. For organizations filing the 990-N, no extension is available because there is no penalty for late submission unless it is your third consecutive year without filing (see the Hawaii Attorney Generals annual report guide).

Once your IRS Form 990 is complete, you must submit it to Hawaii authorities within 10 business days (per the Hawaii Attorney Generals special annual transmittal guide).

Step 2: Complete the Hawaii Annual Charity Transmittal

After completing your IRS Form 990, the next requirement is submitting the Hawaii Annual Charity Transmittal. This mandatory electronic filing connects your federal tax information with Hawaiis state regulatory requirements.

Access the efile.form990.org portal

The Hawaii Attorney Generals office (808-586-1282, ag.hawaii.gov) requires all registered charities to submit their annual transmittal through the official efile.form990.org website. To begin:

1. Navigate to http://efile.form990.org and click the Login button (as outlined in the Hawaii Attorney Generals annual report guide).
2. Enter your Login ID, which consists of your organizations EIN (without the dash) followed by a two-digit number (such as 01, 02) (see the Hawaii Attorney Generals special annual transmittal guide).
3. Use your personal login credentialsdo not share passwords or allow others to log in using your ID (see the Hawaii AG transmittal guidance (2017)).

Remember that each person accessing your organizations account must have their own user login credentials to maintain security.

Create or edit your transmittal filing

Once logged in, youll need to either create a new filing or continue an existing one:

• Starting a new transmittal: From your control panel, select Create a New Filing (see the Hawaii Attorney Generals annual report guide).
• Continuing a previous draft: Check your control panel and select Edit next to the incomplete transmittal (see the Hawaii Attorney Generals annual report guide).

When setting up a new filing, youll have three options based on your IRS filing status:

• If youve already filed Form 990/990-EZ with the IRS, select Not filing an IRS Form (see the Hawaii Attorney Generals annual report guide).
• If you want to file your Form 990/990-EZ simultaneously with your Hawaii transmittal, select the appropriate form option (see the Hawaii Attorney Generals annual report guide).
• If youre filing a Form 990-N, note that this cannot be filed through the efile site (per the Hawaii Attorney Generals special annual transmittal guide).

Input required financial and organizational data

The transmittal form requires specific information about your nonprofit:

• Fiscal period: Enter your start date, and the end date will automatically populate (though you can modify it if necessary) (see the Hawaii Attorney Generals annual report guide).
• Organizational details: Verify or update your organizations name, address, phone number, and email address.
• Financial information: Input total revenue, program service expenses, fundraising expenses, and total expenses.
• Additional disclosures: Answer questions about changes to your organizations status or activities (see the Hawaii Attorney Generals annual report guide).

For questions 5A7D regarding changes to your organization, select Yes or No accordingly. If answering Yes, follow the link to Add a New Record and provide detailed explanations (see the Hawaii Attorney Generals annual report guide).

Furthermore, you must disclose if your tax-exempt status has ever been denied, revoked, or modified. The system may also require information about loans made or received by your organization (see the Hawaii Attorney Generals annual report guide).

Common errors to avoid during data entry

• Missing mandatory fields: The system displays error messages for skipped required fields. Though you can check Skip Current Page Validation to proceed temporarily, you must complete all mandatory fields before final submission (per the Hawaii Attorney Generals annual report guide).
• Character errors: Follow the prompts regarding permissible characters for each field. Impermissible characters and extra spaces will trigger error messages (see the Hawaii Attorney Generals annual report guide).
• Inconsistent information: Ensure data matches across all state filings to prevent regulatory red flags. We help organizations coordinate information across multiple state jurisdictions to maintain consistency.
• Missing attachments: Forgetting to include required documents can cause delays or rejection.
• Calculation errors: Double-check all financial figures before submitting to avoid mathematical mistakes.

Prior to completing your transmittal, use the Verify Current Form feature in the Quick Jump menu to identify any errors or missing information (per the Hawaii Attorney Generals special annual transmittal guide).

Step 3: Upload Required Documents

With your transmittal form prepared, the next critical task is uploading all required documents to complete your Hawaii nonprofit annual filing. The Hawaii Department of the Attorney General requires specific attachments to verify your organizations financial status and activities.

IRS Form 990 PDF and schedules (excluding Schedule B)

You must upload a PDF copy of your filed Form 990, 990-EZ, or 990-PF along with all attached schedules (see the Hawaii Attorney Generals annual report guide). However, Schedule B (Schedule of Contributors) must be excluded from your submission. This exclusion protects donor privacy while still providing necessary financial transparency.

Once uploaded, link the attachment by selecting the file from the dropdown menu and verifying the attachment is properly linked to your Hawaii Charity Annual Financial Report. This PDF serves as official documentation of your federal filing and must match the financial information provided in your transmittal form.

Audited financial statements (if applicable)

Not every nonprofit needs to submit audited financial statements. This requirement depends on two specific conditions:

1. Your organization has gross revenues exceeding $500,000.
2. Your organization prepared an audited financial statement due to requirements from another governmental agency or a third party (see the Hawaii Attorney Generals special annual transmittal guide).

If either condition applies, you must upload a PDF of your audit report covering the same fiscal period as your Hawaii Annual Transmittal. Unlike other documents, these audit reports are kept confidential and will not appear on the public Hawaii Charities website (per the Hawaii Attorney Generals annual report guide).

The Hawaii system specifically notes that gross revenues for this purpose do not include grants from governmental authorities or funds held in trust by your organization.

Supporting documents for loans or agent appointments

Your transmittal filing requires disclosure of any loans made or received by your organization. If your nonprofit has engaged in any loan activity, you must provide supporting documentation (per the Hawaii Attorney Generals special annual transmittal guide).

When asked whether your organization received or made any loans:

• If you select No, simply proceed to the next section.
• If you select Yes, follow the Enter Loans link and add a new record with complete details (see the Hawaii Attorney Generals special annual transmittal guide and the Hawaii Attorney Generals annual report guide).

Other supporting documents that may be required include documentation for appointment of agents and evidence of obligations with specific state regulations. Maintain accurate records of all uploads, as these will be needed should any questions arise about your filing.

Step 4: Authenticate and Submit the Filing

Proper authentication represents a critical final step before your Hawaii nonprofit filing submission can be officially processed. This formal step ensures accountability and verifies the accuracy of all submitted information.

Who can sign the transmittal

The Hawaii Department of the Attorney General requires specific individuals to serve as authorized signatories:

• An officer of your charitable organization (president, treasurer, etc.) (see the Hawaii Attorney Generals annual report guide).
• An appointed agent with proper written delegation (see the Hawaii Attorney Generals annual report guide and the special annual transmittal guide).

If the authorized signer is not an officer, they must submit written delegation documentation signed by an officer to the Hawaii Department of the Attorney General. For online submissions, individuals must have active Nonprofit Accounts with signing authority. Paid preparers who complete the filing must adjust their signature settings appropriately within the system (see the Hawaii Attorney Generals annual report guide).

How to electronically authenticate the filing

Once your transmittal is complete, the authentication process includes email prompts to the designated authenticator and a two-step confirmation within the efile.form990.org system (see the Hawaii Attorney Generals special annual transmittal guide).

1. The system automatically emails notification to the designated authenticator.
2. The authenticator clicks the provided link to log into the efile.form990.org site.
3. Review the Annual Transmittal PDF carefully for any errors.
4. Select Click Here to Authenticate this Filing to begin authentication.
5. Complete the certification screen, confirming identity.
6. After initial authentication, the authenticator will receive a second email.
7. Follow the link in this second email to complete the final authentication step.

By authenticating, you certify under penalties of unsworn falsification that all statements are true and correct. Providing false information constitutes a misdemeanor (see the Hawaii Attorney Generals annual report guide and the Hawaii Attorney Generals registration guide).

What happens after authentication

You can monitor status changes through the Control Panel:

1. Awaiting Authentication  indicates the authentication process was not completed (see the Hawaii Attorney Generals annual report guide and the special annual transmittal guide).
2. Pending  confirms successful authentication (see the Hawaii Attorney Generals special annual transmittal guide).
3. Transmitted  indicates the filing has been sent to the Attorney Generals Office for review (see the Hawaii Attorney Generals annual report guide).

From this point, your filing undergoes review by the Hawaii Attorney Generals office. Maintain copies of all submitted documentation should questions arise. Failing to complete authentication means your filing is not officially submitted.

Step 5: Pay the Annual Filing Fee

The final step in maintaining your Hawaii nonprofit filing obligations involves paying the required annual filing fee. This payment becomes available only after your Annual Transmittal has been accepted by the Attorney Generals Office.

Fee structure based on gross revenue

• $0 for less than $25,000 in gross revenue
• $25 for $25,000 to less than $50,000
• $50 for $50,000 to less than $100,000
• $100 for $100,000 to less than $250,000
• $150 for $250,000 to less than $500,000
• $200 for $500,000 to less than $1,000,000
• $250 for $1,000,000 to less than $2,000,000
• $350 for $2,000,000 to less than $5,000,000
• $600 for $5,000,000 and over in gross revenue

Additionally, nonprofits must file an annual report with the Department of Commerce and Consumer Affairs (808-586-2744, cca.hawaii.gov), which requires a separate $5.00 filing fee (see the Hawaii DCCA fee schedule).

Where and how to pay the fee

Payment becomes available the day after your Annual Transmittal changes status from Transmitted to Accepted (see the Hawaii Attorney Generals annual report guide). To complete payment:

1. Visit the Hawaii AG charity fee payment portal.
2. Enter your FEIN (Federal Employer Identification Number).
3. Select Pay Annual Fee for the appropriate tax year.
4. Choose your payment method.
5. Enter your name and title.
6. Complete the payment process.

Youll receive a courtesy email notification when your transmittal has been accepted, typically containing a direct payment link.

Late fees and penalties for non-payment

Failing to pay on time can result in penalties. The Attorney General may assess late fees of $20 per day up to a maximum of $1,000 per Annual Transmittal (see the Hawaii Attorney Generals annual report guide). In addition, organizations that fail to meet charitable filing obligations may face enforcement actions and loss of good standing with the Attorney General.

Separately, nonprofit corporations that fail to file the required annual report with the Department of Commerce and Consumer Affairs by the prescribed due date may be administratively dissolved. Organizations with lapsed charity registrations may be able to renew or reinstate their status by following the Tax and Charities Divisions instructions.

We help nonprofits manage the full renewal process and track each deadline, so organizations can focus on their mission while maintaining good standing across all jurisdictions.

Keep digital copies of all payment confirmations as proof of achieving your Hawaii nonprofit annual filing requirements.

Conclusion

Maintaining your obligations with Hawaiis nonprofit annual filing requirements takes organization and attention to detail. Following the five-step process above helps ensure your organization stays current while maintaining tax-exempt status and good standing with both federal and state authorities.

Timely submission of your IRS Form 990 serves as the foundation for all subsequent Hawaii filings. Mark your calendar with key deadlines based on your fiscal year end date to avoid penalties. Missing these deadlines for three consecutive years could result in automatic revocation of your tax-exempt statusa situation that requires significant effort to correct.

The Annual Charity Transmittal through efile.form990.org represents another critical component of your filing obligations. Ensure all financial data matches across your federal and state submissions to prevent regulatory scrutiny. We help organizations manage these complex annual filing cycles, tracking deadlines and coordinating submissions to maintain consistent information across all jurisdictions.

Authentication is a legally binding step that must be completed by an authorized officer or properly designated agent. This verification carries legal weight, making accuracy paramount throughout all submissions.

Your filing becomes official only after payment of the appropriate annual fee based on your gross revenue tier. Late fees accumulate quickly at $20 per day, potentially reaching $1,000 per filingan unnecessary expense for budget-conscious nonprofits.

Consider creating a schedule or checklist for your organization that tracks all annual filing requirements. This proactive approach helps prevent oversights and ensures your nonprofit continues its important work without interruption from administrative complications.

Frequently Asked Questions