Arkansas Nonprofits State Tax Overview

- Updated May 07, 2020 - 8.00 AM - Admin, ExpressTaxExempt

Read through this page to explore everything related to the State of Arkansas’s registration and reinstatement process of charity organizations.

To offer a comprehensive understanding, we have listed the filing methods the Arkansas state accepts, details of the form to file, how an organization can extend its filing deadline, the penalty imposed, and other links to important resources.

1. Registrations and Reinstatements of Charity Organizations for Arkansas

Registration Form for Charity Organizations in Arkansas

It is required to register with the Secretary of State by the Arkansas Law before engaging in any of the following:

soliciting contributions, using fund-raising counsel, paid solicitors, or professional telemarketers, or conducting a sales promotion.

Form: Charitable Organization Registration Form (Form CR-01)

Filing Agency: Arkansas Secretary of State

Filing Fee: No Fee

Filing Method: Email

The following documents must be submitted to charities@sos.arkansas.gov through email:

  • Charitable Organization Registration Form (Form CR-01)
  • A copy of the appropriate Internal Revenue Service tax-exempt status form or pending application
  • A copy of the organization’s Articles of Incorporation
  • An executed Consent for Service (Form CR-02), if applicable
  • A copy of Arkansas Annual Financial Reporting Form (Form CR-03), including all the necessary documents and
  • A copy of the current contracts with any paid solicitors, fund-raising counsel, or commercial co-venturers

Reinstatement for Charity Organizations in Arkansas

Application for reinstatement following administrative dissolution:

You just need to submit your delinquent reports and fee as there is no application form to reinstate an LLC or corporation in Arkansas. After the effective date of the administrative dissolution, you can reinstate your Arkansas corporation within any time.

Filing Fee: $50

2. Annual Reports and Filings for Nonprofits in Arkansas

Arkansas Annual Report (Form CR-03) Instructions

Arkansas requires each charitable organization subject to the provisions of Arkansas to file annual financial reports with the Secretary of State within six (6) months of the fiscal year-end.

Form: Form CR-03, Annual Financial Reporting Form

Filing Type: Email

The following documents must be submitted to charities@sos.arkansas.gov through email:

  • A completed Annual Financial Reporting Form (Form CR-03);
  • A copy of the organization’s Internal Revenue Service Form 990, Form 990-EZ, or 990-N, if required to file such form;
  • If the gross revenue of the organizations were in more than $500,000 in any fiscal year, a copy of an audit report prepared by a certified public accountant; and
  • New or updated relationships or contracts with fund-raising counsel, paid solicitors, or commercial co-venturers.

Due Date: Nonprofits have until August 1st

Extension: Upon good cause shown, the Secretary of State may grant an extension of time for a period of no longer than six months. You must submit your request for an extension to charities@sos.arkansas.gov. The words “Annual Financial Report Extension” must be included in the subject line of the email.

E-File Form 990-N (e-Postcard), 990-EZ, 990, 990-PF, 1120-POL, 8868
with our Software

Access our resource center for more information about tax relief due to COVID-19. Visit Now