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Hawaii Nonprofits State Tax Overview

- Updated May 09, 2020 - 8.00 AM - Admin, ExpressTaxExempt

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

To offer a comprehensive understanding, we have listed the filing methods the Hawaii 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.

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1. Registrations and Reinstatement of Charity Organizations for Hawaii

Registration Form DNP-1 Instructions for Charity Organizations in Hawaii

You need to submit your Articles of Incorporation with Form DNP-1 to the Hawaii Department of Commerce and Consumer Affairs either through the mail, fax, or online with the required filing fee. Once your form gets accepted, your nonprofit corporation can begin activities in Hawaii.

Filing Form: Form DNP-1, ARTICLES OF INCORPORATION

Filing Method: Mail / Fax / Online

Filing Fee: $25

Mailing Address

Mailing Address:

State of Hawaii
Department of Commerce & Consumer Affairs
Business Registration Division
PO Box 40
Honolulu, HI 96810
Information: (808) 586-2727
Fax: (808) 586-2733

Reinstatement Form X-4 Instructions for Charity Organizations in Hawaii

If your nonprofit corporation in Hawaii was terminated or dissolved due to failure meeting the requirements of the state laws, you must file an Application for Reinstatement, Form X-4 with the Department of Commerce and Consumer Affairs, Business Registration Division (BREG). You must also get a certificate from the department stating that you have paid all the required taxes or, at least arranged for the payment to be made.

Filing Form: FORM X-4, APPLICATION FOR REINSTATEMENT

Filing Method: Mail / Fax

Filing Fee: $25

Mailing Address

Mailing Address:

State of Hawaii
Department of Commerce & Consumer Affairs
Business Registration Division
PO Box 40
Honolulu, HI 96810
Information: (808) 586-2727
Fax: (808) 586-2733

2. Annual Reports and Filings for Nonprofits in Hawaii

Annual Report Form D-2 Instructions for Hawaii Nonprofits

If you are a nonprofit corporation in Hawaii, you need to submit annual reports each year with the Hawaii Business Registration Division (BREG). The Business Registration Division is part of the Department of Commerce and Consumer Affairs. Your annual report submitted through the BREG would be shared with the public as information about your nonprofit corporation. This sharing of information would facilitate the donation and sponsorship of the ongoing activities of your corporation. The submission is done through the form D-2.

Filing Form: Form D-2, DOMESTIC NONPROFIT CORPORATION

Due Date: Due by the end of the quarter in which the organization was originally registered.

Filing Method: Mail / Online / Fax

Filing Fee: $5

Mailing Address

Mailing Address:

Annual Filing,
P.O. Box 40,
Honolulu,
HI. 96810

Note:

  • An annual report is not required to be filed in the year the corporation was incorporated.
  • An additional $25 will be required for expedited processing.

3. Hawaii Nonprofits State Filing Requirements

Hawaii Form N-11 Instructions

  • According to Hawaii Instructions for Form N-11, “every business in Hawaii is required to file a return, irrespective of the taxable income derived from the business.
  • Every individual receiving more than the allowed amounts of gross income subject to taxation under Hawaii Income Tax Law, including amounts received as salaries and wages for services rendered by an employee to an employer, must file a return.

For Individuals Under Age 65

  • Married Filing Separately, $3,344
  • Single, $3,344
  • Head of Household, $4,356
  • Qualifying Widow(er) with dependent child, $5,544
  • Married Filing Jointly, $6,688

For Individuals Age 65 or Older

  • Married Filing Separately, $4,488
  • Single, $4,488
  • Head of Household, $5,500
  • Qualifying Widow(er) with a dependent child, $6,688
  • Married Filing Jointly, one is age 65 or older, $7,832
  • Married Filing Jointly, both are age 65 or older, $8,976

4. Article Sources

Form DNP-1, ARTICLES OF INCORPORATION

FORM X-4, APPLICATION FOR REINSTATEMENT

Form D-2, DOMESTIC NONPROFIT CORPORATION

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