Alabama law requires that charitable organizations and institutions that solicit contributions in or from this state register with the Attorney General’s Office. A fee of $25 is required for initial registration and for subsequent annual filings. Charitable organizations must file annually, within 90 days of the close of its fiscal year. It must do this by submitting an annual financial report, or a copy of its IRS form 990, as set-out by Ala. Code § 13A-9-71(g). The organization must also notify the Attorney General within 10 days of any change in the information required for registration. The Alabama law governing charity registration is found in Section 13A-9-70 through 13A-9-84 of the Code of Alabama.
Initial registration and subsequent filing for Charitable Organizations: $25.00
Initial Registration Instructions
Charities may now submit their initial filing online: Charity Initial Filing
Charities may now update their demographics and submit annual filings and financial reports via our online web application.
Charitable Organizations may self-register for this service here: Charity Self Registration
The table below outlines Alabama’s annual filing deadlines. Included on it are the deadlines following a request for a 180-day filing extension. To request an extension, you should submit the request via your registration profile.
|Fiscal Year Ending:||90 Day Renewal Due:||180 Day Extension Due:|
|January 31||May 1||October 28|
|February 28||May 29||November 25|
|March 31||June 29||December 26|
|April 30||July 30||January 26|
|May 31||August 30||February 26|
|June 30||September 29||March 27|
|July 31||October 30||April 27|
|August 31||November 29||May 27|
|September 30||December 29||June 26|
|October 31||January 29||July 27|
|November 30||February 28||August 27|
|December 31||March 31||September 27|
Charities filing for an exemption and private foundations may now file online:
The following are exempt from the registration requirements:
(1) Educational institutions and their authorized and related foundations.
(2) Religious organizations.
(3) Political organizations.
(4) Fraternal, patriotic, benevolent, social, educational, alumni, health care foundation, historical, and civil rights organizations, including fraternities and sororities and any auxiliaries associated with any such organizations.
(5) Civic leagues and civic organizations which solicit contributions solely from their own membership.
(6) Persons requesting any contributions for the relief of any individual, specified by the name at the time of the solicitation, if all of the contributions collected do not exceed ten thousand dollars ($10,000) and, without any deductions, are turned over to the named beneficiary.
(7) Any charitable organization which does not intend to solicit and receive and does not actually receive contributions in excess of twenty-five thousand dollars ($25,000) during a fiscal year of the organization, provided all of its fund raising functions are carried on by persons who are not paid for such services. If the gross contributions received by a charitable organization during any fiscal year of that organization are in excess of twenty-five thousand dollars ($25,000), within 30 days after the date it receives total contributions in excess of twenty-five thousand dollars ($25,000), the charitable organization shall register with the Attorney General as required by this section.
(8)a. Any charitable organization receiving an allocation from an incorporated community chest or united fund, provided all of the following requirements have been met:
1. The chest or fund is complying with this section relating to registration and filing of annual reports with the Attorney General.
2. The charitable organization does not actually receive, in addition to an allocation, contributions in excess of twenty-five thousand dollars ($25,000) during the fiscal year.
3. All of the fund raising functions of the charitable organization are carried on by persons who are not paid for such services.
b. If the gross contributions other than the allocation received by the charitable organization during any fiscal year of the charitable organization are in excess of twenty-five thousand dollars ($25,000), the charitable organization shall within 30 days after the date it receives the contributions in excess of twenty-five thousand dollars ($25,000), register with the Attorney General as required by this section.
(9) A local post, camp, chapter, or similarly designated element, or a county unit of such elements of a bona fide veterans organization, which issues charters to local elements throughout this state, or a bona fide organization of volunteer firefighters, ambulance companies, or rescue squads, or a bona fide auxiliary or affiliate of such organizations, provided all of its fund raising activities are carried on by members of the organization, family members of the members of the organization, volunteers, or an affiliate of the organization and the members receive no compensation, directly or indirectly, therefor. Ala. Code § 13A-9-71(f).