New Jersey Nonprofits State Tax Overview- Updated April 30, 2020 - 8.00 AM - Admin, ExpressTaxExempt
Read through this page to explore everything related to the State of New Jersey's registration and reinstatement process of charity organizations.
To offer a comprehensive understanding, we have listed the filing methods the New Jersey 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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Table of Contents
1. Registrations and Reinstatements of Charity Organizations for New Jersey
- New Jersey organizations must file an annual registration form and financial report with the Attorney General's Office of Charities Registration and Investigation. This should be done at least 10 days before the beginning of the fundraising activity. The registrations, annual financial reports, and all required fees must be submitted online.
- If you do not use a paid fundraiser (other than your employee) and if you raise less than $10,000 (gross) in contributions, you may get exempt from registration but you are allowed to choose to register voluntarily.
New Jersey Charitable organization initial registration statement (Forms CRI-200 or the CRI-150I) Instructions
You should complete either the CRI-200 (Short-Form Registration/Verification Statement) or the CRI-150I (Long-Form Initial Registration/Verification Statement) to register your organization:
- If your organization raised more than $25,000 in gross contributions in its last fiscal year, or if it contracted with a professional fundraiser, Form CRI-150I and CRI-150IC (with addendum) must be submitted.
If your organization raised less than $25,000 in gross contributions in its last fiscal year, or if the organization is a bona fide veterans' organization, Form CRI-200 (with addendum) can be used to initially register the organization.
- Along with the most recently filed IRS Form 990, initial registrations must also include copies of the organizations’ by-laws, articles of incorporation, and IRS determination letter. If your initial registration materials are not available for producing it, you must state the reason in a cover letter and submit it with your initial registration package.
New Jersey Charitable organization registration renewal (Form CRI-200 or CRI - 300R) Instructions
Registered charities must renew their registration every year. A charity's renewal registration is due within six (6) months after the end of its fiscal year.
- Your organization needs to complete Form CRI-200 Short-Form Registration/Verification Statement under the following circumstances:
- i. Your organization raised $25,000.00 or less in gross contributions
Your organization is a bona fide veterans' organization
- The Form CRI-200 can be used for both initial and renewal registrations.
- The forms need to be signed by two officers of the organization and submitted with the fee(s) due. Also, the copy of the IRS Form 990 or Form 9990-EZ must be attached to it for the fiscal year-end reporting.
Your organization must complete Form CRI - 300R (Long-Form Renewal Registration/Verification Statement) under the following circumstances:
- i. Your organization raised $25.001 or more in gross contributions.
- ii. It had contracts with a professional fundraiser during the fiscal year-end being reported.
New Jersey Charity Registration Extension Form CRI-400 Instructions
Charity Registration Extension Form CRI-400 (Requesting an Extension of Time to File the Renewal Registration Statement and Financial Report for Charitable Organizations). For requesting an extension of time to file a charity renewal registration statement and financial report for charitable organizations only.
- Extension requests can be filed only through the New Jersey Charities Portal.
- Registration renewals are due within 180 days after the charity's fiscal year-ending but compliant charities whose gross contributions are more than $10,000 can request for an extension of time to file. Extension requests must be submitted within the registration renewal deadline. Charities whose gross contributions are less than $10,000 will not be given an extension and must file within the original due date. If these charities make a late filing, they must pay a $25 late fee along with the registration fee of $30.
- Only the eligible charities can access the extensions link. If your charity takes in less than the $10,000 threshold or is not compliant, you will not be eligible and therefore will not see an extension link.
2. Annual Reports and Filings for the State of New Jersey
- Non-profit corporations must file an annual report with the New Jersey Department of Treasury, Division of Revenue. This report must be filed, and the filing fee paid, online. www.state.nj.us/treasury/revenue
Forms CRI-200, CRI-150I and CRI-300R Filing Fees
CRI-200 Short Form Filer's Fees:
Raising less than $10,000 - $30
Raising between $10,001 and $25,000 - $30
CRI-150I and CRI-300R Long Form Filer's Fees:
Raising between $25,001 and $100,000 - $60
Raising between $100,001 & $500,000 - $150
Raising more than $500,000 - $25
- Registration renewals filed after the deadline should include a $25 late fee. The late fee amount is the same for all filers, irrespective of the form used or the gross contributions. This additional fee must be included with your registration fee at the time of filing.
Payment Methods - Filing Online
- When filing online, registration and other fees must be paid via major credit card (Visa, MasterCard, Discover, and American Express). There is no service fee assessed. The state requires that registration renewals filed after June 30, must be accompanied by a late fee of $25.00. All fees are due and payable at the time of filing.
3. New Jersey Nonprofits State Filing Requirements
Your organization has to file annual filing requirements with the State of New Jersey if:
- 1. your organization is incorporated or
- 2. your organization must register with the New Jersey Charities Registration Section.
Also, your organization may need to file a Federal Form 990 or other similar forms with the IRS.
Non-profit corporations must file an annual report with the New Jersey Department of Treasury, Division of Revenue for forms or detailed information on those filing requirements. This report must be filed, and the filing fee must be paid online. www.state.nj.us/treasury/revenue. You are not required to send a Federal Form 990 return copy to the New Jersey Division of Taxation. However, you might have to file a copy with the New Jersey Charities Registration Section.