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/Nonprofit Compliance by State/Connecticut
NONPROFIT COMPLIANCE

Connecticut

Last source check August 2, 2026

This guide organizes 140 Connecticut nonprofit compliance facts supported by 92 official sources. 19 entries are currently marked Verification in Progress.

140 facts · 121 source verified · 19 in progress · 92 official sources

On this page

Start Here15 decision points

These are Connecticut’s highest-priority nonprofit compliance decision points. Some apply at formation or recur every year. Others apply only when the organization solicits contributions, makes taxable sales, owns property, hires employees, or winds down. Not every entry applies to every Connecticut nonprofit, so read each entry’s own applicability line and its verification label before acting on it. The two that get confused most often are the Organization and First Report, due within 90 days after incorporation for $50, and the recurring $50 annual report, which falls on the entity’s own anniversary of that first report rather than on one statewide calendar date.

  1. File the Certificate of Incorporation for a domestic nonstock corporation and pay $50 Required Applies to: A new domestic Connecticut nonstock corporation.
  2. Maintain a qualifying registered agent and Connecticut registered office continuously Required Applies to: Domestic and registered foreign Connecticut nonstock corporations.
  3. File the Organization and First Report within 90 days after incorporation and pay $50 Required Applies to: Every newly formed domestic Connecticut nonstock corporation.
  4. File the nonstock annual report on the anniversary date of the first report and pay $50 Required Applies to: Domestic and registered foreign Connecticut nonstock corporations after the first report or authority filing establishes the cycle.
  5. Register the charitable organization before soliciting in Connecticut unless a claimed exemption applies Required Applies to: Domestic and foreign charitable organizations soliciting contributions in Connecticut unless a statutory exemption applies.
  6. Renew the charity registration by the last day of the eleventh month after fiscal year end and pay $50 Required Applies to: A registered Connecticut charitable organization.
  7. Treat federal section 501 exemption and Connecticut corporation-business-tax exemption as a separate tax classification Conditional Applies to: A Connecticut or foreign nonstock corporation recognized as exempt under a qualifying federal provision.
  8. Use CERT-119 and the IRS determination letter for qualifying nonprofit purchases Conditional Applies to: A qualifying federally exempt organization purchasing taxable goods or services for its exempt purposes.
  9. Register as a retailer and collect sales tax on taxable nonprofit sales unless a specific exemption applies Conditional Applies to: A nonprofit selling taxable goods, admissions, meals, services, or other taxable items in Connecticut.
  10. Apply to the municipal assessor for qualifying charitable, educational, religious, scientific, or similar property Conditional Applies to: A nonprofit owning real or personal property in Connecticut and seeking local property-tax exemption.
  11. Register for Connecticut withholding before paying wages Required Applies to: A nonprofit beginning to pay Connecticut wages.
  12. Apply the current nonprofit UI threshold of one or more employees in each of thirteen different weeks Conditional Applies to: A qualified section 501(c)(3) nonprofit employer.
  13. Secure workers’ compensation coverage before the first covered employee begins work Required Applies to: A Connecticut nonprofit employing a covered worker.
  14. Register for CT Paid Leave when the nonprofit has one or more covered employees Required Applies to: A Connecticut nonprofit with one or more covered employees.
  15. Authorize dissolution, complete winding up, and file the Certificate of Dissolution at no filing fee Conditional Applies to: A domestic Connecticut nonstock corporation ending its existence voluntarily.

Compact Operational Reference

A summary and navigation device only. Every row links to the complete requirement below, where each fee, deadline, threshold operator, exception, and agency is stated in full. Several rows deliberately refuse a single number: property tax is administered by each municipal assessor rather than on one statewide form or deadline, the charity row keeps the gross-revenue CPA operators exact rather than rounding them, and the closure row states that the no-fee Certificate of Dissolution closes the corporation and nothing else. Rows marked mixed contain a fact still under verification, qualified in place on its own card.

Operational matter Fee or threshold Deadline or formula Form or portal
Form the domestic nonstock corporationFile the Certificate of Incorporation for a domestic nonstock corporation and pay $50 $50 Before relying on corporate existence Certificate of Incorporation — Nonstock Corporation; Business.CT.gov
File the Organization and First ReportFile the Organization and First Report within 90 days after incorporation and pay $50 $50 Within 90 days after incorporation Organization and First Report
File the corporate annual reportFile the nonstock annual report on the anniversary date of the first report and pay $50 $50 Entity-specific anniversary date of first report Annual Report filing workflow
Register the charity before solicitationRegister the charitable organization before soliciting in Connecticut unless a claimed exemption applies · File the current claim of exemption before relying on a Connecticut solicitation exemption $50 full registration; no exemption-claim fee Before covered solicitation Public Charity initial registration or CPC-54/current exemption workflow through eLicense
Renew the charity and complete required financial reportingRenew the charity registration by the last day of the eleventh month after fiscal year end and pay $50 · Add $25 for each month or part of a month that the charity filing is late · Use reinstatement when a charity registration has been expired for more than six months · Submit the required federal return or a federal-style return with the Connecticut annual filing · Obtain a CPA review when gross revenue is more than $500,000 and not more than $1,000,000 · Obtain an independent audit when gross revenue is more than $1,000,000 · Use gross revenue, not gross receipts, and exclude specified government and trust amounts when applying review and audit thresholds $50 renewal; $25 per month or partial month late; CPA review `> $500,000` and `≤ $1,000,000` gross revenue; audit `> $1,000,000` Last day of 11th month after fiscal-year end; late fee accrues by month or partial month Public Charity renewal and financial-report upload through eLicense
Screen Connecticut corporation tax and CT-990TVerification in progressTreat federal section 501 exemption and Connecticut corporation-business-tax exemption as a separate tax classification · Confirm whether a separate DRS exemption application or routine CT-1120 filing is required for the organization’s account · File Form CT-990T for Connecticut unrelated business income · Use the Connecticut six-month CT-990T extension process when additional filing time is needed · Make Connecticut estimated UBIT payments when expected tax exceeds $1,000 · Report a federal change affecting Connecticut UBIT within 90 days Tax and estimated-payment amounts vary; estimated payments when expected CT UBIT `> $1,000` At entity/account setup; CT-990T follows federal due date; federal UBIT changes reported within 90 days myconneCT; Corporation Business Tax Information; Form CT-990T
Document sales-tax purchase exemptionUse CERT-119 and the IRS determination letter for qualifying nonprofit purchases · Use organizational funds and make purchases for the organization’s exempt purposes · Use the separate DRS certificate and advance process for qualifying meals and lodging · Use the designated nonprofit refund certificate when tax was paid on a qualifying exempt purchase No DRS filing fee for CERT-119 At or before each qualifying purchase CERT-119 with required IRS determination documentation to retailer
Apply locally for property-tax exemptionVerification in progressApply to the municipal assessor for qualifying charitable, educational, religious, scientific, or similar property · Use qualifying property for the exempt purpose and re-screen mixed, commercial, or income-producing use · File the charitable-property report by November 1 in the required quadrennial cycle · Report newly acquired exempt property to the assessor under the event-specific statutory process · Confirm whether the assessor requires Form M-3, a local successor, or a propertyless affidavit · Appeal an assessor decision first through the local Board of Assessment Appeals and then through the statutory court route Local fee and documentation vary Local application/acquisition deadline; November 1 only in applicable quadrennial reporting cycle Local assessor application; Form M-3 or successor where used
Register and comply with nonprofit unemployment insuranceVerification in progressCreate the employer account in ReEmployCT when hiring and separately determine whether nonprofit UI liability has begun · Apply the current nonprofit UI threshold of one or more employees in each of thirteen different weeks · File quarterly wage reports electronically through ReEmployCT · Use the $27,000 taxable wage base for calendar year 2026 · Elect reimbursement financing only through the statutory nonprofit election process · Apply nonprofit UI exclusions for ministers, religious orders, students, work-relief programs, and other statutory services narrowly Contributory tax or reimbursement charges; 2026 wage base $27,000 Register at hiring or when directed; liability at `≥ 1` employee in each of `13` different weeks; quarterly reports ReEmployCT; 2026 Employer’s Guide
Obtain workers’ compensation coverageVerification in progressSecure workers’ compensation coverage before the first covered employee begins work · Classify full-time, part-time, temporary, seasonal, officers, casual workers, interns, volunteers, and contractors under Chapter 568 · Obtain case-specific confirmation before treating volunteers or interns as outside workers’ compensation · Report work injuries and cooperate with the insurer and Commission process Premium or self-insurance cost varies Before first covered employee; injury reporting when triggered Insurance policy, self-insurance approval, WCC forms and eServices
Register and remit CT Paid LeaveVerification in progressRegister for CT Paid Leave when the nonprofit has one or more covered employees · Withhold and remit CT Paid Leave contributions at 0.5% of covered wages each quarter · Confirm private-plan substitution, zero-wage filing, and account-closure steps with the Authority 0.5% (`0.005`) of covered wages At or before covered employment; report and remit quarterly CT Paid Leave business registration and contribution portal
Dissolve and close every separate accountVerification in progressAuthorize dissolution, complete winding up, and file the Certificate of Dissolution at no filing fee · File a revocation of voluntary dissolution within the statutory window and pay $20 · Address known and unknown claims during winding up before distributing remaining assets · Distribute remaining charitable assets only under the certificate, bylaws, donor restrictions, Chapter 602, and section 501(c)(3) restrictions · Confirm whether the specific dissolution, merger, transfer, or restriction modification requires Attorney General notice, approval, or court review · Close the DCP charity registration and submit any required final financial information · Close tax, withholding, UI, workers’ compensation, CT Paid Leave, gaming, liquor, lobbying, campaign, and local accounts separately Corporate Certificate of Dissolution has no filing fee; other final liabilities and costs vary After authorization and coordinated winding up; each account closes on its own trigger Certificate of Dissolution plus each agency’s final filing or portal

Formation, entity status, names, and registered agent16 requirements · 2 verification in progress

The ordinary Connecticut nonprofit is a Chapter 602 nonstock corporation, formed by a $50 Certificate of Incorporation and kept reachable by a registered agent at a Connecticut registered office. Connecticut incorporation is not federal § 501(c)(3) recognition, charity registration, a tax exemption, or any activity permit. Name reservation is optional at $60 for 120 days, and a trade name is filed with the town clerk rather than with the state.

Use a Connecticut nonstock corporation for the ordinary state entity; federal section 501(c)(3) recognition is separate
SOURCE VERIFIED
Required

Connecticut incorporation creates a state-law nonstock corporation. It does not itself grant federal tax recognition, charity-registration status, sales-tax exemption, or property-tax exemption.

Deadline
At formation and whenever exempt status is represented.
Fee
No separate state entity-classification fee.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division; Internal Revenue Service
Frequency
Continuous
How to comply
File the Connecticut incorporation document, then complete each separate federal, state, and local process that applies.
Official form or portal
Certificate of Incorporation — Nonstock Corporation; Business.CT.gov

Applies to: Organizations forming an ordinary Connecticut charitable corporation and intending to seek or maintain federal section 501(c)(3) recognition.

Exceptions
  • Religious corporations, charitable trusts, unincorporated nonprofit associations, and foreign corporations may use different state-law structures.
If this is not done
  • Conflating the systems can produce unregistered fundraising, unsupported exemption claims, tax liability, or rejected applications.
Elsewhere

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 3 more

View official sources (4)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceCertificate of Incorporation — Nonstock Corporation
URLhttps://business.ct.gov/-/media/BusinessOneStop/BRS-Forms/Corporation-Forms/Cert-of-Incorporation-Nonstock-Corp-2020--Final-Version.pdf
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness.CT.gov Business Filing System
URLhttps://business.ct.gov/
Accessed2026-08-02
AgencyInternal Revenue Service
SourcePublication 557 (Rev. January 2025), Tax-Exempt Status for Your Organization
URLhttps://www.irs.gov/pub/irs-pdf/p557.pdf
Accessed2026-08-02
Form an ordinary Connecticut public charity as a nonstock corporation under Chapter 602 unless a special entity form is intentionally chosen
SOURCE VERIFIED
Required

The ordinary Connecticut nonprofit corporation is the nonstock corporation governed by the Connecticut Revised Nonstock Corporation Act in Chapter 602.

Deadline
At formation.
Fee
Included in the formation filing fee.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
One time
How to comply
Use the domestic nonstock corporation certificate and Chapter 602 governance framework.
Official form or portal
Certificate of Incorporation — Nonstock Corporation

Applies to: New Connecticut organizations choosing the ordinary corporate form for charitable activity.

Exceptions
  • A religious corporation, charitable trust, unincorporated nonprofit association, or specially chartered entity requires separate analysis.
If this is not done
  • Selecting an inapplicable entity form can create the wrong governance, reporting, tax, or asset-disposition rules.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceDomestic Nonstock Corporations — Forms and Fees
URLhttps://business.ct.gov/knowledge-base/articles/domestic-nonstock-corporations-forms-and-fees
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceCertificate of Incorporation — Nonstock Corporation
URLhttps://business.ct.gov/-/media/BusinessOneStop/BRS-Forms/Corporation-Forms/Cert-of-Incorporation-Nonstock-Corp-2020--Final-Version.pdf
Accessed2026-08-02
File the Certificate of Incorporation for a domestic nonstock corporation and pay $50
SOURCE VERIFIED
Required

File the official Certificate of Incorporation. The current standard filing fee is $50.

Deadline
Before relying on Connecticut corporate existence.
Fee
$50 standard filing fee.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
One time
How to comply
File electronically through Business.CT.gov or use the current accepted paper method.
Official form or portal
Certificate of Incorporation — Nonstock Corporation; Business.CT.gov

Applies to: A new domestic Connecticut nonstock corporation.

Exceptions
  • The filing does not itself confer federal or state tax exemption.
If this is not done
  • The corporation does not exist as a Connecticut nonstock corporation until the filing becomes effective; a deficient filing may be rejected.
Elsewhere

Last verified: 2026-08-02

Official sources: Connecticut Secretary of the State, Business Services Division and 2 more

View official sources (3)
AgencyConnecticut Secretary of the State, Business Services Division
SourceDomestic Nonstock Corporations — Forms and Fees
URLhttps://business.ct.gov/knowledge-base/articles/domestic-nonstock-corporations-forms-and-fees
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceCertificate of Incorporation — Nonstock Corporation
URLhttps://business.ct.gov/-/media/BusinessOneStop/BRS-Forms/Corporation-Forms/Cert-of-Incorporation-Nonstock-Corp-2020--Final-Version.pdf
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness.CT.gov Business Filing System
URLhttps://business.ct.gov/
Accessed2026-08-02
State the corporate name, membership structure, registered agent, incorporator, and lawful provisions required by the nonstock certificate
SOURCE VERIFIED
Required

Complete the required certificate fields, including the name, whether the corporation has members, registered agent and office information, and incorporator execution; add lawful optional provisions as needed.

Deadline
At formation.
Fee
Included in the $50 formation fee.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
One time; later amendment if a filed provision changes
How to comply
Complete all required form fields and attach additional provisions when necessary.
Official form or portal
Certificate of Incorporation — Nonstock Corporation

Applies to: A new domestic Connecticut nonstock corporation.

Exceptions
  • Initial directors need not be listed in the certificate unless the filer elects to include them or another rule requires it.
If this is not done
  • Missing, internally inconsistent, or impermissible provisions can cause rejection and later governance disputes.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 1 more

View official sources (2)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceCertificate of Incorporation — Nonstock Corporation
URLhttps://business.ct.gov/-/media/BusinessOneStop/BRS-Forms/Corporation-Forms/Cert-of-Incorporation-Nonstock-Corp-2020--Final-Version.pdf
Accessed2026-08-02
Add section 501(c)(3)-compatible purpose, private-benefit, political-activity, and dissolution provisions when seeking federal recognition
SOURCE VERIFIED
Conditional

Use governing-document language limited to qualifying exempt purposes and preserving charitable assets; tailor the certificate rather than assuming the state minimum form satisfies federal requirements.

Deadline
At formation when possible, otherwise before or during the federal exemption application.
Fee
Included at formation; a later certificate amendment currently costs $20.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division; Internal Revenue Service
Frequency
One time or amendment
How to comply
Add tailored provisions to the certificate or file a certificate of amendment if needed.
Official form or portal
Certificate of Incorporation — Nonstock Corporation; Certificate of Amendment

Applies to: A Connecticut nonstock corporation intending to apply for or preserve federal section 501(c)(3) recognition.

Exceptions
  • Secretary of the State acceptance is not an IRS determination.
If this is not done
  • Inadequate organizational language can delay or prevent federal recognition and create inconsistent asset restrictions.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 4 more

View official sources (5)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceDomestic Nonstock Corporations — Forms and Fees
URLhttps://business.ct.gov/knowledge-base/articles/domestic-nonstock-corporations-forms-and-fees
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceCertificate of Incorporation — Nonstock Corporation
URLhttps://business.ct.gov/-/media/BusinessOneStop/BRS-Forms/Corporation-Forms/Cert-of-Incorporation-Nonstock-Corp-2020--Final-Version.pdf
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness Forms and Fees
URLhttps://business.ct.gov/business-services/business-forms-and-fees
Accessed2026-08-02
AgencyInternal Revenue Service
SourcePublication 557 (Rev. January 2025), Tax-Exempt Status for Your Organization
URLhttps://www.irs.gov/pub/irs-pdf/p557.pdf
Accessed2026-08-02
Use one or more persons to act as incorporators
SOURCE VERIFIED
Required

One or more persons may act as incorporators by signing and delivering the certificate for filing.

Deadline
At formation.
Fee
Included in the formation fee.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
One time
How to comply
Identify and obtain the required execution from the incorporator or authorized filer.
Official form or portal
Certificate of Incorporation — Nonstock Corporation

Applies to: New domestic Connecticut nonstock corporations.

Exceptions
  • An incorporator does not automatically remain a director or officer after organization.
If this is not done
  • An unexecuted or unauthorized filing may be rejected or challenged.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 1 more

View official sources (2)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceCertificate of Incorporation — Nonstock Corporation
URLhttps://business.ct.gov/-/media/BusinessOneStop/BRS-Forms/Corporation-Forms/Cert-of-Incorporation-Nonstock-Corp-2020--Final-Version.pdf
Accessed2026-08-02
Choose a distinguishable Connecticut corporate name
SOURCE VERIFIED
Required

The corporate name must satisfy Chapter 602 and be distinguishable in the Secretary of the State’s records.

Deadline
At formation, foreign authority, or name amendment.
Fee
Name compliance is included in the entity filing fee.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
Formation or event-triggered
How to comply
Search the official business records and submit the name in the applicable entity filing.
Official form or portal
Business Records Search; Certificate of Incorporation

Applies to: Domestic and foreign nonstock corporations selecting or changing a Connecticut name.

Exceptions
  • State name availability does not create trademark rights.
If this is not done
  • An unavailable or impermissible name can cause rejection.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceCertificate of Incorporation — Nonstock Corporation
URLhttps://business.ct.gov/-/media/BusinessOneStop/BRS-Forms/Corporation-Forms/Cert-of-Incorporation-Nonstock-Corp-2020--Final-Version.pdf
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness Records Search
URLhttps://service.ct.gov/business/s/onlinebusinesssearch
Accessed2026-08-02
Reserve a corporate name for 120 days only when useful and pay $60
SOURCE VERIFIED
Optional

An optional name reservation lasts 120 days and currently costs $60.

Deadline
Before the intended entity filing when a temporary hold is needed.
Fee
$60.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
One time per reservation
How to comply
File the Application for Reservation of Name through the accepted channel.
Official form or portal
Application for Reservation of Name

Applies to: A person wishing to hold an available name before formation or another name transaction.

Exceptions
  • Reservation does not create the corporation or trademark rights.
If this is not done
  • Without a reservation, another filer may obtain the name before the organization files.

Last verified: 2026-08-02

Official sources: Connecticut Secretary of the State, Business Services Division and 1 more

View official sources (2)
AgencyConnecticut Secretary of the State, Business Services Division
SourceApplication for Reservation of Name
URLhttps://business.ct.gov/-/media/SOTS/Business-Services/BSD-Forms/All-Business-Entities/BUS-002-ALL-application_for_reservation_of_name-rev-10-2020.pdf
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness Forms and Fees
URLhttps://business.ct.gov/business-services/business-forms-and-fees
Accessed2026-08-02
File a trade-name certificate with the town clerk before using a different business name
SOURCE VERIFIED
Conditional

Connecticut trade names are filed with the town clerk where the business is or is to be conducted; the certificate generally remains effective for five years.

Deadline
Before conducting business under the trade name; renew before expiration if continued.
Fee
Fee varies by municipality.
Filing agency
Connecticut town clerks and municipal gaming issuing authorities
Responsible party
Municipal town clerk
Frequency
Event-triggered and five-year renewal
How to comply
File the local trade-name certificate with the applicable town clerk.
Official form or portal
Municipal trade-name certificate; Secretary of the State trade-name guidance

Applies to: A nonprofit conducting business under a name other than its legal corporate name.

Exceptions
  • A trade-name filing does not create trademark protection or change the legal corporate name.
If this is not done
  • Failure to file can create local statutory penalties and inconsistent public records.

Last verified: 2026-08-02

Official source: Connecticut Secretary of the State — Trade Names — Town Clerks

View official source
AgencyConnecticut Secretary of the State
SourceTrade Names — Town Clerks
URLhttps://portal.ct.gov/sots/business-services/trade-names---town-clerks
Accessed2026-08-02
Maintain a qualifying registered agent and Connecticut registered office continuously
SOURCE VERIFIED
Required

Maintain a registered agent with a Connecticut registered office for service of process and official notices.

Deadline
At formation or foreign authority and continuously thereafter.
Fee
No separate fee when designated in formation or foreign authority.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
Continuous
How to comply
Designate the agent in the entity filing and use the current change form when information changes.
Official form or portal
Certificate of Incorporation; Application for Certificate of Authority; Change of Agent

Applies to: Domestic and registered foreign Connecticut nonstock corporations.

Exceptions
  • The registered office and principal business address are distinct records.
If this is not done
  • Failure to maintain an agent can cause missed service and administrative-dissolution or revocation exposure.
Elsewhere

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 3 more

View official sources (4)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceCertificate of Incorporation — Nonstock Corporation
URLhttps://business.ct.gov/-/media/BusinessOneStop/BRS-Forms/Corporation-Forms/Cert-of-Incorporation-Nonstock-Corp-2020--Final-Version.pdf
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceApplication for Certificate of Authority — Foreign Nonstock Corporation
URLhttps://business.ct.gov/-/media/BusinessOneStop/BRS-Forms/Corporation-Forms/App-for-Cert-of-Authority-2020.pdf
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness Forms and Fees
URLhttps://business.ct.gov/business-services/business-forms-and-fees
Accessed2026-08-02
File a change of registered agent and obtain the new agent’s acceptance
SOURCE VERIFIED
Required

Use the current registered-agent change filing and include the new agent’s acceptance.

Deadline
Promptly after the agent change and before relying on the new designation.
Fee
$20.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
Event-triggered
How to comply
File the current Change of Agent form through the accepted channel.
Official form or portal
Change of Agent

Applies to: A domestic or foreign nonstock corporation changing its registered agent.

Exceptions
  • Changing the agent does not automatically change the principal business address or tax accounts.
If this is not done
  • An unfiled change can leave the old agent on the public record and cause missed service.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceDomestic Nonstock Corporations — Forms and Fees
URLhttps://business.ct.gov/knowledge-base/articles/domestic-nonstock-corporations-forms-and-fees
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness Forms and Fees
URLhttps://business.ct.gov/business-services/business-forms-and-fees
Accessed2026-08-02
File the registered agent’s address change separately when the registered office moves
SOURCE VERIFIED
Required

Use the designated agent-address filing rather than assuming another business-address filing updates the registered office.

Deadline
Promptly after the registered-office address changes.
Fee
$20.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
Event-triggered
How to comply
File the current Change of Agent’s Address form.
Official form or portal
Change of Agent’s Address

Applies to: A registered agent or represented corporation when the registered office address changes.

Exceptions
  • A principal business address change is a different filing.
If this is not done
  • An inaccurate registered office can cause failed service and status problems.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceDomestic Nonstock Corporations — Forms and Fees
URLhttps://business.ct.gov/knowledge-base/articles/domestic-nonstock-corporations-forms-and-fees
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness Forms and Fees
URLhttps://business.ct.gov/business-services/business-forms-and-fees
Accessed2026-08-02
Maintain the principal business address and file a separate business-address change
SOURCE VERIFIED
Required

Keep the principal business address current and use the designated business-address filing when needed.

Deadline
After the address changes, using the current filing workflow.
Fee
$50.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
Event-triggered
How to comply
File the current Change of Business Address form or use an allowed report update.
Official form or portal
Change of Business Address

Applies to: Domestic and foreign nonstock corporations whose principal business address changes.

Exceptions
  • This filing does not automatically change the registered office, DRS accounts, charity record, or local permits.
If this is not done
  • Stale public address data can lead to missed notices, rejected certificates, and inconsistent agency records.

Last verified: 2026-08-02

Official sources: Connecticut Secretary of the State, Business Services Division and 1 more

View official sources (2)
AgencyConnecticut Secretary of the State, Business Services Division
SourceDomestic Nonstock Corporations — Forms and Fees
URLhttps://business.ct.gov/knowledge-base/articles/domestic-nonstock-corporations-forms-and-fees
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness Forms and Fees
URLhttps://business.ct.gov/business-services/business-forms-and-fees
Accessed2026-08-02
Use the filing date as the default effective date unless a permitted delayed effective date or time is stated
SOURCE VERIFIED
Conditional

A filed document generally becomes effective on filing unless it states a legally permitted delayed date or time.

Deadline
State any delayed effectiveness in the filed document.
Fee
No separate fee stated for ordinary delayed effectiveness.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
Event-triggered
How to comply
State the effective provision in the filing when the transaction requires it.
Official form or portal
Applicable corporate filing

Applies to: A filer using a Chapter 602 document that permits delayed effectiveness.

Exceptions
  • Not every filing permits every type of delayed event; use the transaction-specific statute and form.
If this is not done
  • A mistaken effective date can disrupt contracts, tax timing, governance, or transaction closing.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 1 more

View official sources (2)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceCertificate of Incorporation — Nonstock Corporation
URLhttps://business.ct.gov/-/media/BusinessOneStop/BRS-Forms/Corporation-Forms/Cert-of-Incorporation-Nonstock-Corp-2020--Final-Version.pdf
Accessed2026-08-02
Do not publish an absolute statewide formation-publication conclusion without affirmative confirmation
VERIFICATION IN PROGRESS
Unknown

The current formation statute, form, and Business.CT.gov workflow do not identify newspaper publication for ordinary incorporation, but the reviewed official sources do not state an unqualified statewide negative covering every special entity or local notice.

Deadline
No ordinary formation-publication deadline was affirmatively established.
Fee
No universal publication fee confirmed.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
Not established
How to comply
Use the ordinary filing workflow and separately screen special-purpose, judicial, and local notice rules.
Official form or portal
No ordinary formation-publication form identified

Applies to: Ordinary domestic Connecticut nonstock corporations.

Exceptions
  • Claims notices, trade-name filings, regulated programs, and court proceedings are separate.
If this is not done
  • An overbroad negative could omit a special statutory or local notice requirement.

Verification in progress. Safe approach: The current formation statute, form, and Business.CT.gov workflow do not identify newspaper publication for ordinary incorporation, but the reviewed official sources do not state an unqualified statewide negative covering every special entity or local notice. Unresolved: Obtain an express Secretary of the State or statutory confirmation before publishing an absolute no-publication statement. Why the official evidence is insufficient: No current official source reviewed affirmatively states that every ordinary Connecticut nonstock corporation is exempt from publication. Needed to resolve: Connecticut Secretary of the State, Business Services Division; supporting sources CT-S001, CT-S003, CT-S015. Risk if this is treated as settled: An overbroad negative could omit a special statutory or local notice requirement.

Last verified: 2026-08-02

Verification note: One or more details in this entry are still being confirmed against the cited official materials.

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceCertificate of Incorporation — Nonstock Corporation
URLhttps://business.ct.gov/-/media/BusinessOneStop/BRS-Forms/Corporation-Forms/Cert-of-Incorporation-Nonstock-Corp-2020--Final-Version.pdf
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness.CT.gov Business Filing System
URLhttps://business.ct.gov/
Accessed2026-08-02
Confirm current certificate, certified-copy, and expedited-service fees at the time of ordering
VERIFICATION IN PROGRESS
Unknown

Current Business Services pages offer records and certificates, but the detailed older fee schedule is superseded and a complete current public fee matrix was not confirmed for every certificate and expedited option.

Deadline
Before ordering the record or expedited service.
Fee
Current amount depends on the selected service; official confirmation required.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
Event-triggered
How to comply
Use the live records/order workflow and confirm the displayed fee before payment.
Official form or portal
Business Records Search; Business Services order workflow

Applies to: A corporation ordering a certificate of legal existence, certified copy, or expedited service.

Exceptions
  • Entity filing fees stated elsewhere in this report are separately confirmed and unaffected.
If this is not done
  • Using an outdated fee can delay a transaction or produce an incomplete order.

Verification in progress. Safe approach: Current Business Services pages offer records and certificates, but the detailed older fee schedule is superseded and a complete current public fee matrix was not confirmed for every certificate and expedited option. Unresolved: Capture the live fee for the exact requested product before implementation. Why the official evidence is insufficient: A complete current official certificate/copy/expedited fee schedule was not confirmed. Needed to resolve: Connecticut Secretary of the State, Business Services Division; supporting sources CT-S007, CT-S012, CT-S014. Risk if this is treated as settled: Using an outdated fee can delay a transaction or produce an incomplete order.

Last verified: 2026-08-02

Verification note: One or more details in this entry are still being confirmed against the cited official materials.

Official sources: Connecticut Secretary of the State, Business Services Division and 2 more

View official sources (3)
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness Forms and Fees
URLhttps://business.ct.gov/business-services/business-forms-and-fees
Accessed2026-08-02
AgencyConnecticut Secretary of the State
SourceBusiness Services Fee Schedule (2020)
URLhttps://business.ct.gov/-/media/businessonestop/fee-schedule-revised-712020.pdf
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness Records Search
URLhttps://service.ct.gov/business/s/onlinebusinesssearch
Accessed2026-08-02

Governance and internal records10 requirements

Organizational action and bylaws after incorporation, at least three directors subject to the statutory exception, board and member procedure, officers, fiduciary and conflict-of-interest decisions, records and inspection rights, and the limits on indemnification and insurance. Chapter 602 does not impose one universal president-and-secretary title pair, and one individual may hold more than one office unless the governing documents say otherwise.

Complete organizational action and adopt bylaws after incorporation
SOURCE VERIFIED
Required

After incorporation, appoint or confirm directors and officers, adopt bylaws, authorize banking and tax actions, and preserve the organizational action in minutes or written consent.

Deadline
Promptly after incorporation and before relying on corporate authority.
Fee
No state filing fee.
Responsible party
Internal corporate governance
Frequency
One time; later bylaw amendments as needed
How to comply
Use an organizational meeting or valid written action and retain the records internally.
Official form or portal
Bylaws, organizational minutes, and written consents; no routine state filing

Applies to: New domestic Connecticut nonstock corporations.

Exceptions
  • The Organization and First Report is a public filing and does not replace internal organizational minutes or bylaws.
If this is not done
  • Operating without valid organizational authority can impair contracts, banking, exemption applications, and later approvals.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 1 more

View official sources (2)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceOrganization and First Report — Stock or Nonstock Corporation
URLhttps://business.ct.gov/-/media/businessonestop/brs-forms/corporation-forms/organization-and-1st-report-stock-or-nonstock-r5b-fillable-corrected-042020-1.pdf
Accessed2026-08-02
Maintain at least three directors unless a statutory exception applies
SOURCE VERIFIED
Required

The board must consist of three or more individuals, subject to limited statutory exceptions and any lawful higher number in the governing documents.

Deadline
At organization and continuously.
Fee
No state fee.
Responsible party
Internal corporate governance
Frequency
Continuous
How to comply
Elect or appoint directors under the certificate and bylaws and keep corporate and public reports current.
Official form or portal
Bylaws, minutes, Organization and First Report, and annual report

Applies to: Ordinary Connecticut nonstock corporations governed by Chapter 602.

Exceptions
  • Specially governed religious or other entities may require separate confirmation.
If this is not done
  • A board below the statutory minimum may be unable to act validly and may make public reports inaccurate.
Elsewhere

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 1 more

View official sources (2)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceOrganization and First Report — Stock or Nonstock Corporation
URLhttps://business.ct.gov/-/media/businessonestop/brs-forms/corporation-forms/organization-and-1st-report-stock-or-nonstock-r5b-fillable-corrected-042020-1.pdf
Accessed2026-08-02
Use Chapter 602 and the governing documents for director qualifications, terms, resignation, removal, and vacancies
SOURCE VERIFIED
Required

Apply the statute, certificate, and bylaws to director eligibility, election or appointment, terms, resignation, removal, and vacancy filling.

Deadline
At each director event.
Fee
No state fee for internal action; a public change filing may have a separate fee.
Responsible party
Internal corporate governance
Frequency
Event-triggered
How to comply
Use notices, votes, resolutions, and minutes; file an interim public notice when required.
Official form or portal
Bylaws, minutes, and Interim Notice of Change of Officer or Director

Applies to: Boards and members of Connecticut nonstock corporations.

Exceptions
  • Member-elected and appointed directors can use different approval paths.
If this is not done
  • Defective elections, removals, or vacancy appointments can make later board action challengeable.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 1 more

View official sources (2)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness Forms and Fees
URLhttps://business.ct.gov/business-services/business-forms-and-fees
Accessed2026-08-02
Follow the statute and bylaws for meetings, notice, remote participation, quorum, voting, written action, and committees
SOURCE VERIFIED
Required

Use Chapter 602 and the bylaws for regular and special meetings, notice, participation by communications equipment, quorum, voting, action without a meeting, and committee delegation.

Deadline
At each board or committee action.
Fee
No state fee.
Responsible party
Internal corporate governance
Frequency
Event-triggered
How to comply
Use notices, minutes, and written consents retained in the corporate records.
Official form or portal
Bylaws, minutes, and written consents

Applies to: Directors and board committees.

Exceptions
  • Committees cannot exercise powers reserved by statute or governing documents to the board or members.
If this is not done
  • Defective procedure can make approvals challengeable and impair amendments, transactions, or dissolution.

Last verified: 2026-08-02

Official source: Connecticut General Assembly — Connecticut Nonstock Corporations Act — Chapter 602

View official source
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
Choose a member or nonmember structure and preserve statutory member rights when members exist
SOURCE VERIFIED
Required

The certificate identifies whether the corporation has members. A membership corporation must follow Chapter 602 and its governing documents for classes, meetings, notice, voting, proxies, written consent, removal, and inspection.

Deadline
At formation and for each member action.
Fee
Included at formation; amendment fee applies if the certificate changes.
Filing agency
Connecticut Secretary of the State
Responsible party
Internal corporate governance; Connecticut Secretary of the State for the filed membership designation
Frequency
Continuous and event-triggered
How to comply
State the structure in the certificate and maintain membership records, notices, ballots, proxies, and consents.
Official form or portal
Certificate of Incorporation; bylaws and membership ledger

Applies to: All new Connecticut nonstock corporations; member-governance rules apply only when the corporation has members.

Exceptions
  • Donors, volunteers, and program participants are not automatically statutory members.
If this is not done
  • Failure to preserve member rights can invalidate elections, amendments, mergers, asset sales, or dissolution approvals.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 1 more

View official sources (2)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceCertificate of Incorporation — Nonstock Corporation
URLhttps://business.ct.gov/-/media/BusinessOneStop/BRS-Forms/Corporation-Forms/Cert-of-Incorporation-Nonstock-Corp-2020--Final-Version.pdf
Accessed2026-08-02
Appoint officers to perform the functions required by the bylaws or board
SOURCE VERIFIED
Required

Appoint the officers described in the bylaws or board resolutions and assign responsibility for preparing minutes and authenticating records as required by Chapter 602.

Deadline
Promptly after organization and continuously.
Fee
No state fee.
Responsible party
Internal corporate governance
Frequency
Continuous
How to comply
Appoint officers by authorized corporate action and record the appointments.
Official form or portal
Bylaws, minutes, and Organization and First Report

Applies to: Connecticut nonstock corporations.

Exceptions
  • Current Chapter 602 does not impose a universal president-and-secretary title pair on every nonstock corporation.
If this is not done
  • Missing officer functions can impair execution of filings, banking, records, and corporate actions.
Elsewhere

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 1 more

View official sources (2)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceOrganization and First Report — Stock or Nonstock Corporation
URLhttps://business.ct.gov/-/media/businessonestop/brs-forms/corporation-forms/organization-and-1st-report-stock-or-nonstock-r5b-fillable-corrected-042020-1.pdf
Accessed2026-08-02
One individual may hold more than one office unless the governing documents provide otherwise
SOURCE VERIFIED
Optional

Chapter 602 permits one person to hold more than one office unless the certificate or bylaws require separation.

Deadline
At each officer appointment.
Fee
No state fee.
Responsible party
Internal corporate governance
Frequency
Event-triggered
How to comply
Document the combined offices in board or member action and in public reports where required.
Official form or portal
Bylaws, minutes, and Organization and First Report

Applies to: Connecticut nonstock corporations assigning multiple officer functions.

Exceptions
  • Separate signatures or approvals may still be prudent or required for a particular transaction.
If this is not done
  • Ignoring a governing-document restriction can invalidate an appointment or execution authority.
Elsewhere

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 1 more

View official sources (2)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceOrganization and First Report — Stock or Nonstock Corporation
URLhttps://business.ct.gov/-/media/businessonestop/brs-forms/corporation-forms/organization-and-1st-report-stock-or-nonstock-r5b-fillable-corrected-042020-1.pdf
Accessed2026-08-02
Use informed, good-faith, and disinterested procedures for fiduciary and conflict-of-interest decisions
SOURCE VERIFIED
Required

Act in good faith, with the care of an ordinarily prudent person, and in the corporation’s best interests; disclose material interests and use the statutory conflict-transaction process.

Deadline
At each material, conflicted, compensation, loan, or asset decision.
Fee
No state filing fee.
Filing agency
Connecticut courts
Responsible party
Internal corporate governance; Connecticut courts; Attorney General where charitable assets are implicated
Frequency
Continuous and event-triggered
How to comply
Use written disclosures, recusals, disinterested approvals, minutes, and appropriate valuation or comparability support.
Official form or portal
Conflict disclosures and corporate minutes

Applies to: Directors, officers, and persons exercising delegated authority.

Exceptions
  • Federal excess-benefit and private-benefit rules are separate and may add requirements.
If this is not done
  • Improper transactions can be challenged, unwound, or produce fiduciary liability and charitable-asset enforcement.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 1 more

View official sources (2)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyOffice of the Connecticut Attorney General
SourceCharities Home Page
URLhttps://portal.ct.gov/ag/charities/charities-home-page
Accessed2026-08-02
Maintain minutes, accounting records, governing documents, and member records and honor lawful inspection rights
SOURCE VERIFIED
Required

Maintain permanent minutes and written actions, appropriate accounting records, the certificate and bylaws, current directors and officers, and member records when applicable; respond to lawful inspection demands.

Deadline
Continuously; inspection is request-based.
Fee
No state filing fee; reasonable copying costs may apply.
Filing agency
Connecticut courts
Responsible party
Internal corporate governance; Connecticut courts
Frequency
Continuous
How to comply
Use secure paper or electronic records and document inspection requests and responses.
Official form or portal
Corporate record book and accounting system

Applies to: Every Connecticut nonstock corporation.

Exceptions
  • Charity, tax, payroll, gaming, donor-restriction, and federal rules may require additional records or longer retention.
If this is not done
  • Missing records can impair governance, grants, tax filings, litigation, and statutory inspection rights.

Last verified: 2026-08-02

Official source: Connecticut General Assembly — Connecticut Nonstock Corporations Act — Chapter 602

View official source
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
Use indemnification, advancement, and insurance only within Chapter 602’s limits
SOURCE VERIFIED
Conditional

Chapter 602 permits indemnification, advancement, and insurance in defined circumstances, subject to standards, approvals, exclusions, and repayment duties.

Deadline
When a claim, proceeding, advancement request, or insurance decision arises.
Fee
No state filing fee; insurance cost varies.
Filing agency
Connecticut courts
Responsible party
Internal corporate governance; Connecticut courts
Frequency
Event-triggered
How to comply
Use board determinations, undertakings, indemnification agreements, and appropriate insurance.
Official form or portal
Board resolutions, indemnification agreements, and insurance policies

Applies to: Directors, officers, employees, agents, and volunteers seeking corporate protection.

Exceptions
  • Protection does not decide wage, unemployment, workers’ compensation, professional-license, or criminal liability.
If this is not done
  • Improper advancement or indemnification can require repayment and expose decision-makers and assets.

Last verified: 2026-08-02

Official source: Connecticut General Assembly — Connecticut Nonstock Corporations Act — Chapter 602

View official source
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02

First report, annual report, changes, and corporate status12 requirements · 1 verification in progress

Two separate Secretary of the State filings that are constantly confused. The Organization and First Report costs $50 and is due within 90 days after incorporation. The recurring annual report also costs $50 but falls on the entity’s own anniversary of that first report, not on one statewide calendar date. Interim officer and director changes, amendments, corrections, administrative dissolution, reinstatement, and status evidence each have their own filing.

File the Organization and First Report within 90 days after incorporation and pay $50
SOURCE VERIFIED
Required

File the separate Organization and First Report no later than 90 days after incorporation. The current fee is $50. The filing reports the principal office, registered agent, current officers, and directors.

Deadline
Within 90 days after incorporation.
Fee
$50.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
One time
How to comply
File through Business.CT.gov or the current accepted paper process. Complete every required business, agent, officer, and director field.
Official form or portal
Organization and First Report — Stock or Nonstock Corporation

Applies to: Every newly formed domestic Connecticut nonstock corporation.

Exceptions
  • The filing is separate from the certificate, internal organizational action, bylaws, and recurring annual report.
If this is not done
  • Failure to file can place the corporation in default and contribute to administrative dissolution.
Elsewhere

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 3 more

View official sources (4)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceDomestic Nonstock Corporations — Forms and Fees
URLhttps://business.ct.gov/knowledge-base/articles/domestic-nonstock-corporations-forms-and-fees
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceOrganization and First Report — Stock or Nonstock Corporation
URLhttps://business.ct.gov/-/media/businessonestop/brs-forms/corporation-forms/organization-and-1st-report-stock-or-nonstock-r5b-fillable-corrected-042020-1.pdf
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness.CT.gov Business Filing System
URLhttps://business.ct.gov/
Accessed2026-08-02
File the nonstock annual report on the anniversary date of the first report and pay $50
SOURCE VERIFIED
Required

File an annual report each year. For a domestic nonstock corporation, the due date is the anniversary date of the Organization and First Report; the current fee is $50. The report updates the principal office, registered agent, officers, and directors.

Deadline
Annually on the entity-specific anniversary date shown in the Business Services record.
Fee
$50.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
Annual
How to comply
File online through Business.CT.gov; use paper only where the current process permits. Complete all required public-record fields and use event-specific filings where required earlier.
Official form or portal
Annual Report filing workflow

Applies to: Domestic and registered foreign Connecticut nonstock corporations after the first report or authority filing establishes the cycle.

Exceptions
  • Do not substitute the DCP charity renewal, Form 990, CT-990T, or tax registration for this corporate report.
If this is not done
  • Delinquency can impair good standing, certificates, and ultimately lead to administrative dissolution or revocation.
Elsewhere

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceFile an Annual Report
URLhttps://business.ct.gov/business-services/file-annual-report
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness.CT.gov Business Filing System
URLhttps://business.ct.gov/
Accessed2026-08-02
File an interim notice of officer or director change within 30 days when the reported roster changes
SOURCE VERIFIED
Required

File the designated interim notice within 30 days after an officer or director change that affects the public record.

Deadline
Within 30 days after the change.
Fee
$20.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
Event-triggered
How to comply
File the Interim Notice of Change of Officer or Director.
Official form or portal
Interim Notice of Change of Officer or Director

Applies to: A Connecticut corporation whose officers or directors change between reports.

Exceptions
  • Internal election or resignation procedures remain governed by the bylaws and Chapter 602.
If this is not done
  • Failure to update the public record can create inaccurate status information and may violate the statutory notice duty.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceDomestic Nonstock Corporations — Forms and Fees
URLhttps://business.ct.gov/knowledge-base/articles/domestic-nonstock-corporations-forms-and-fees
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness Forms and Fees
URLhttps://business.ct.gov/business-services/business-forms-and-fees
Accessed2026-08-02
File a Certificate of Amendment for a public charter change and pay $20
SOURCE VERIFIED
Conditional

Obtain the required corporate approval and file a Certificate of Amendment before relying on the charter change.

Deadline
Before or when the amendment is intended to become effective.
Fee
$20.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
Event-triggered
How to comply
File the current Certificate of Amendment through the accepted channel.
Official form or portal
Certificate of Amendment

Applies to: A domestic nonstock corporation changing its name, purpose, membership provision, or another filed certificate term.

Exceptions
  • Bylaw changes do not require a certificate amendment unless the certificate itself must change.
If this is not done
  • An unfiled charter change is ineffective in the public record and can cause rejection or governance inconsistency.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceDomestic Nonstock Corporations — Forms and Fees
URLhttps://business.ct.gov/knowledge-base/articles/domestic-nonstock-corporations-forms-and-fees
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness Forms and Fees
URLhttps://business.ct.gov/business-services/business-forms-and-fees
Accessed2026-08-02
File a Certificate of Correction to fix a filed-document error and pay $20
SOURCE VERIFIED
Conditional

Use the statutory correction filing for an eligible filed-document error rather than silently relying on an inaccurate public record.

Deadline
When the eligible error is discovered.
Fee
$20.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
Event-triggered
How to comply
File the current Certificate of Correction.
Official form or portal
Certificate of Correction

Applies to: A corporation discovering an inaccuracy or defect in a filed corporate document.

Exceptions
  • A correction cannot be used to make a substantive amendment that requires separate approval.
If this is not done
  • An uncorrected public filing can misstate authority, dates, names, or other material facts.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceDomestic Nonstock Corporations — Forms and Fees
URLhttps://business.ct.gov/knowledge-base/articles/domestic-nonstock-corporations-forms-and-fees
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness Forms and Fees
URLhttps://business.ct.gov/business-services/business-forms-and-fees
Accessed2026-08-02
File a corrected annual report when a filed report was inaccurate and pay $50
SOURCE VERIFIED
Conditional

Use the designated corrected-report filing when the error belongs in the annual report rather than a charter or change filing.

Deadline
Promptly after discovering the report error.
Fee
$50.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
Event-triggered
How to comply
File the current corrected annual report through the Business Services process.
Official form or portal
Corrected Annual Report

Applies to: A domestic or foreign nonstock corporation correcting a previously filed annual report.

Exceptions
  • A corrected report does not replace an amendment, agent change, or transaction filing.
If this is not done
  • Leaving an inaccurate report uncorrected can impair status evidence and cause inconsistent public records.

Last verified: 2026-08-02

Official sources: Connecticut Secretary of the State, Business Services Division and 1 more

View official sources (2)
AgencyConnecticut Secretary of the State, Business Services Division
SourceDomestic Nonstock Corporations — Forms and Fees
URLhttps://business.ct.gov/knowledge-base/articles/domestic-nonstock-corporations-forms-and-fees
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness Forms and Fees
URLhttps://business.ct.gov/business-services/business-forms-and-fees
Accessed2026-08-02
Cure report, agent, and other statutory defaults during the Secretary of the State’s notice process
SOURCE VERIFIED
Required

Chapter 602 authorizes administrative dissolution for specified defaults. Cure every ground identified in the notice before the statutory process reaches dissolution.

Deadline
Within the cure period stated by Chapter 602 and the official notice.
Fee
Missing filings and applicable fees must be paid; annual report $50 and agent/change fees may apply.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
Event-triggered
How to comply
Use the entity record and notice to identify and cure each default.
Official form or portal
Business Records Search; applicable reports and change forms

Applies to: A domestic nonstock corporation receiving an administrative-dissolution notice.

Exceptions
  • Corporate cure does not automatically restore charity, tax, employer, gaming, liquor, lobbying, campaign, or local accounts.
If this is not done
  • Uncured default can lead to administrative dissolution and loss of authority except for winding up.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceFile an Annual Report
URLhttps://business.ct.gov/business-services/file-annual-report
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness Records Search
URLhttps://service.ct.gov/business/s/onlinebusinesssearch
Accessed2026-08-02
Use the combined reinstatement and annual report filing after administrative dissolution and pay $160
SOURCE VERIFIED
Conditional

File the current combined reinstatement and annual report form, cure the dissolution grounds, and pay $160, which includes one annual report.

Deadline
When seeking restoration after administrative dissolution; subject to the statutory reinstatement framework.
Fee
$160, including one annual report.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
Event-triggered
How to comply
Submit the combined reinstatement and annual report with any other cure documents.
Official form or portal
Combined Reinstatement and Annual Report — Nonstock Corporation

Applies to: A domestic nonstock corporation seeking administrative reinstatement.

Exceptions
  • Reinstatement does not automatically reactivate other agency registrations or licenses.
If this is not done
  • Until reinstatement, the entity may lack active status and face transaction, banking, and litigation limitations.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceSubmit Paper Filings
URLhttps://business.ct.gov/knowledge-base/articles/submit-paper-filings
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceCombined Reinstatement and Annual Report — Nonstock Corporation
URLhttps://business.ct.gov/-/media/sots/business-services/bsd-forms/combined_reinstatement_and_annual_report/combined-reinstatement-and-annual-report-form-corp-non-stock-rev11-2022.pdf
Accessed2026-08-02
Treat approved reinstatement as relating back, subject to the statute and intervening rights
SOURCE VERIFIED
Conditional

Approved reinstatement generally relates back and resumes corporate existence as if dissolution had not occurred, subject to statutory limitations and intervening rights.

Deadline
Upon the effective reinstatement filing.
Fee
Included in the reinstatement process.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State; Connecticut courts
Frequency
Event-triggered
How to comply
Retain the reinstatement evidence and update every separate agency account.
Official form or portal
Combined Reinstatement and Annual Report; entity record

Applies to: A corporation whose administrative reinstatement is approved.

Exceptions
  • Other licenses, charity registration, tax accounts, and local permits require separate restoration.
If this is not done
  • Assuming broader restoration than the statute allows can impair contracts or third-party rights.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceCombined Reinstatement and Annual Report — Nonstock Corporation
URLhttps://business.ct.gov/-/media/sots/business-services/bsd-forms/combined_reinstatement_and_annual_report/combined-reinstatement-and-annual-report-form-corp-non-stock-rev11-2022.pdf
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness Records Search
URLhttps://service.ct.gov/business/s/onlinebusinesssearch
Accessed2026-08-02
Use transaction-specific approvals for mergers and sales of substantially all assets
SOURCE VERIFIED
Conditional

Adopt the required plan, obtain board and member or other approvals, preserve notice and voting rights, protect charitable restrictions, and file the transaction-specific document.

Deadline
Before executing or filing the fundamental transaction.
Fee
Form-specific; current fee must be taken from the exact transaction form or fee table.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division; internal corporate governance; Attorney General or court where charitable assets are implicated
Frequency
Event-triggered
How to comply
Use the transaction-specific merger or disposition process after internal approval.
Official form or portal
Applicable Business Services transaction form

Applies to: A nonstock corporation considering a merger or disposition of assets outside the ordinary course.

Exceptions
  • Federal tax consequences, donor restrictions, and Attorney General or court review remain separate.
If this is not done
  • An improperly approved or filed transaction may be ineffective and can misuse restricted charitable assets.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 4 more

View official sources (5)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceDomestic Nonstock Corporations — Forms and Fees
URLhttps://business.ct.gov/knowledge-base/articles/domestic-nonstock-corporations-forms-and-fees
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness Forms and Fees
URLhttps://business.ct.gov/business-services/business-forms-and-fees
Accessed2026-08-02
AgencyOffice of the Connecticut Attorney General
SourceCharities Home Page
URLhttps://portal.ct.gov/ag/charities/charities-home-page
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceUniform Prudent Management of Institutional Funds Act — Chapter 802c
URLhttps://www.cga.ct.gov/current/pub/chap_802c.htm
Accessed2026-08-02
Confirm legal availability, approval, form, and fee before conversion, domestication, redomestication, or another cross-entity transaction
VERIFICATION IN PROGRESS
Unknown

Business Services lists multiple transaction filings, but not every path is available to every nonstock corporation or charitable asset structure.

Deadline
Before approving or filing the contemplated transaction.
Fee
Form-specific; no universal nonstock transaction fee confirmed.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
Event-triggered
How to comply
Obtain an entity- and transaction-specific determination and use the exact current filing.
Official form or portal
Business Forms and Fees; transaction-specific form

Applies to: A domestic or foreign nonstock corporation considering conversion, domestication, redomestication, or another cross-entity transaction.

Exceptions
  • Religious entities, charitable trusts, and restricted funds can require additional approvals.
If this is not done
  • Using an unavailable or incorrect path can cause rejection, ineffective transfer, tax disruption, or misuse of charitable assets.

Verification in progress. Safe approach: Business Services lists multiple transaction filings, but not every path is available to every nonstock corporation or charitable asset structure. Unresolved: Confirm the selected transaction with Business Services and evaluate Attorney General or court involvement before implementation. Why the official evidence is insufficient: The exact conversion/domestication path, approvals, and fee depend on the contemplated entities and current form set. Needed to resolve: Connecticut Secretary of the State, Business Services Division; supporting sources CT-S001, CT-S007, CT-S026, CT-S027. Risk if this is treated as settled: Using an unavailable or incorrect path can cause rejection, ineffective transfer, tax disruption, or misuse of charitable assets.

Last verified: 2026-08-02

Verification note: One or more details in this entry are still being confirmed against the cited official materials.

Official sources: Connecticut General Assembly and 3 more

View official sources (4)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness Forms and Fees
URLhttps://business.ct.gov/business-services/business-forms-and-fees
Accessed2026-08-02
AgencyOffice of the Connecticut Attorney General
SourceCharities Home Page
URLhttps://portal.ct.gov/ag/charities/charities-home-page
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceUniform Prudent Management of Institutional Funds Act — Chapter 802c
URLhttps://www.cga.ct.gov/current/pub/chap_802c.htm
Accessed2026-08-02

Foreign nonstock corporations5 requirements · 1 verification in progress

Applies when a nonstock corporation incorporated elsewhere transacts business in Connecticut. Foreign authority is its own certificate, its own annual report, and its own withdrawal, and it is separate from charity registration and from tax nexus. The statutory exclusions from “transacting business” are read narrowly.

Obtain a Connecticut Certificate of Authority before transacting business unless a statutory exclusion applies
SOURCE VERIFIED
Conditional

File the foreign nonstock Application for Certificate of Authority, provide the required home-jurisdiction evidence, and appoint a Connecticut registered agent unless the activity falls within a statutory exclusion.

Deadline
Before transacting business in Connecticut.
Fee
$40.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
One time; later maintenance
How to comply
File electronically or through the current accepted paper process with the required certificate of existence or equivalent.
Official form or portal
Application for Certificate of Authority — Foreign Nonstock Corporation

Applies to: A nonprofit corporation formed outside Connecticut that will transact business in Connecticut.

Exceptions
  • Foreign authority does not replace charity registration, tax registration, employment accounts, or local permits.
If this is not done
  • An unauthorized foreign corporation can face statutory limits on maintaining an action and other enforcement until qualified.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceForeign Nonstock Corporations — Forms and Fees
URLhttps://business.ct.gov/knowledge-base/articles/foreign-nonstock-corporations-forms-and-fees
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceApplication for Certificate of Authority — Foreign Nonstock Corporation
URLhttps://business.ct.gov/-/media/BusinessOneStop/BRS-Forms/Corporation-Forms/App-for-Cert-of-Authority-2020.pdf
Accessed2026-08-02
Apply the statutory exclusions from transacting business narrowly
SOURCE VERIFIED
Conditional

Chapter 602 lists activities that do not by themselves constitute transacting business, but the analysis is fact-specific and separate from fundraising, tax nexus, employment, and licensing.

Deadline
Before relying on an exclusion.
Fee
No filing fee if authority is not required.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
Event-triggered
How to comply
Document the activities and compare them with the statutory exclusion list.
Official form or portal
No form; Chapter 602 exclusion analysis

Applies to: A foreign nonprofit evaluating whether limited Connecticut activity requires authority.

Exceptions
  • Soliciting contributions, hiring workers, owning property, or conducting regulated activity can trigger separate systems even when corporate authority is excluded.
If this is not done
  • Incorrectly relying on an exclusion can create unauthorized-business consequences.

Last verified: 2026-08-02

Official source: Connecticut General Assembly — Connecticut Nonstock Corporations Act — Chapter 602

View official source
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
Maintain foreign authority through the annual report, registered agent, and current public information
SOURCE VERIFIED
Required

File the $50 foreign annual report, maintain the Connecticut registered agent, and update filed authority information through the designated forms.

Deadline
Annually on the entity-specific due date and whenever filed information changes.
Fee
Annual report $50; other change or amendment fees are form-specific.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
Annual and event-triggered
How to comply
Use the annual-report portal and applicable foreign amendment or change forms.
Official form or portal
Foreign Nonstock Corporations — Forms and Fees; Annual Report workflow

Applies to: A registered foreign nonstock corporation.

Exceptions
  • Charity, tax, employer, and local records require separate updates.
If this is not done
  • Noncompliance can lead to revocation and missed legal notices.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceFile an Annual Report
URLhttps://business.ct.gov/business-services/file-annual-report
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceForeign Nonstock Corporations — Forms and Fees
URLhttps://business.ct.gov/knowledge-base/articles/foreign-nonstock-corporations-forms-and-fees
Accessed2026-08-02
File a foreign nonstock withdrawal when Connecticut authority ends
SOURCE VERIFIED
Conditional

File the current withdrawal document after completing necessary winding-up and account work.

Deadline
When ending Connecticut authority.
Fee
No filing fee stated on the current foreign nonstock fee table.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
One time
How to comply
File the Application for Certificate of Withdrawal and separately close every other account.
Official form or portal
Application for Certificate of Withdrawal

Applies to: A registered foreign nonstock corporation ceasing Connecticut business.

Exceptions
  • Withdrawal does not close charity, tax, employer, gaming, liquor, lobbying, campaign, or local accounts.
If this is not done
  • Authority and maintenance exposure can continue until withdrawal is effective; prior liabilities survive.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 1 more

View official sources (2)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceForeign Nonstock Corporations — Forms and Fees
URLhttps://business.ct.gov/knowledge-base/articles/foreign-nonstock-corporations-forms-and-fees
Accessed2026-08-02
Confirm the exact foreign revocation cure and reinstatement workflow after a default
VERIFICATION IN PROGRESS
Unknown

Chapter 602 authorizes revocation for specified defaults, but the current public form set does not present one complete foreign-nonstock cure, fee, and reinstatement workflow for every default.

Deadline
Within the notice and cure periods stated by Chapter 602 and the agency notice.
Fee
Report, change, reinstatement, and other cure amounts depend on the default.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
Event-triggered
How to comply
Use the notice, live entity record, and Business Services instructions to cure every ground.
Official form or portal
Business Records Search; foreign forms and fees

Applies to: A registered foreign nonstock corporation facing administrative revocation.

Exceptions
  • Charity and tax registrations remain independent.
If this is not done
  • Failure to cure can revoke authority and impair the entity’s ability to conduct affairs or maintain actions.

Verification in progress. Safe approach: Chapter 602 authorizes revocation for specified defaults, but the current public form set does not present one complete foreign-nonstock cure, fee, and reinstatement workflow for every default. Unresolved: Confirm the entity-specific foreign reinstatement package with Business Services. Why the official evidence is insufficient: The exact current cure filing and fee depend on the stated revocation ground and live account. Needed to resolve: Connecticut Secretary of the State, Business Services Division; supporting sources CT-S001, CT-S009, CT-S014. Risk if this is treated as settled: Failure to cure can revoke authority and impair the entity’s ability to conduct affairs or maintain actions.

Last verified: 2026-08-02

Verification note: One or more details in this entry are still being confirmed against the cited official materials.

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceForeign Nonstock Corporations — Forms and Fees
URLhttps://business.ct.gov/knowledge-base/articles/foreign-nonstock-corporations-forms-and-fees
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness Records Search
URLhttps://service.ct.gov/business/s/onlinebusinesssearch
Accessed2026-08-02

Charity registration, exemptions, annual reporting, audits, and internet solicitation17 requirements · 1 verification in progress

Register with the Department of Consumer Protection before soliciting unless a claimed exemption applies, and treat the $50 full registration and the exemption claim as two different workflows. Renewal is due the last day of the eleventh month after fiscal-year end, costs $50, and accrues $25 for each month or partial month it is late. A CPA review applies above $500,000 through $1,000,000 of gross revenue and an audit above $1,000,000 — gross revenue, not gross receipts. A Connecticut donate button and directed online solicitation count; passive out-of-state sites and platform models need careful qualification.

Register the charitable organization before soliciting in Connecticut unless a claimed exemption applies
SOURCE VERIFIED
Required

Complete Connecticut public-charity registration before solicitation begins. Federal section 501(c)(3) recognition and corporate authority do not substitute.

Deadline
Before soliciting contributions in Connecticut.
Fee
$50 initial registration fee.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Public Charities Unit
Frequency
Initial; annual renewal thereafter
How to comply
Use the current eLicense public-charity registration workflow and provide the required organizational, tax, financial, and solicitation information.
Official form or portal
Public Charity initial registration through eLicense

Applies to: Domestic and foreign charitable organizations soliciting contributions in Connecticut unless a statutory exemption applies.

Exceptions
  • A statutory exemption must be claimed through the current exemption process rather than assumed from federal status alone.
If this is not done
  • Unregistered solicitation can lead to stop orders, civil penalties, denial, suspension, or other enforcement.
Elsewhere

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 3 more

View official sources (4)
AgencyConnecticut General Assembly
SourceSolicitation of Charitable Funds Act — Chapter 419d
URLhttps://www.cga.ct.gov/current/pub/chap_419d.htm
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceGeneral Information on the Connecticut Solicitation of Charitable Funds Act
URLhttps://portal.ct.gov/dcp/charities/general-information-on-the-connecticut-solicitation-of-charitable-funds-act
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceCharitable Solicitation Registration Information
URLhttps://portal.ct.gov/dcp/charities/charitable-solicitation-registration-information
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection
SourceeLicense Public Lookup and Filing System
URLhttps://www.elicense.ct.gov/
Accessed2026-08-02
Provide governing, IRS, financial, officer, and fundraising information with the initial charity registration
SOURCE VERIFIED
Required

Provide the legal identity, governing documents, IRS status, officers and directors, financial information, fiscal year, solicitation methods, and professional-fundraising relationships requested by the current filing.

Deadline
With the initial registration and when material information changes.
Fee
Included in the $50 registration fee.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Public Charities Unit
Frequency
Initial and event-triggered
How to comply
Upload the requested documents and certifications through eLicense.
Official form or portal
Public Charity initial registration through eLicense

Applies to: A charitable organization filing initial Connecticut registration.

Exceptions
  • Foreign corporate authority, federal Form 990 public disclosure, and paid-solicitor filings remain separate.
If this is not done
  • An incomplete filing can delay registration and make solicitation unlawful until accepted.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 3 more

View official sources (4)
AgencyConnecticut General Assembly
SourceSolicitation of Charitable Funds Act — Chapter 419d
URLhttps://www.cga.ct.gov/current/pub/chap_419d.htm
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceFrequently Asked Questions from Charitable Organizations and Paid Solicitors
URLhttps://portal.ct.gov/dcp/charities/frequently-asked-questions-from-charitable-organizations-and-paid-solicitors
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceCharitable Solicitation Registration Information
URLhttps://portal.ct.gov/dcp/charities/charitable-solicitation-registration-information
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection
SourceeLicense Public Lookup and Filing System
URLhttps://www.elicense.ct.gov/
Accessed2026-08-02
File the current claim of exemption before relying on a Connecticut solicitation exemption
SOURCE VERIFIED
Conditional

Use Form CPC-54 or the current eLicense replacement to claim the specific exemption and preserve supporting evidence.

Deadline
Before soliciting in reliance on the exemption.
Fee
No exemption-claim fee.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Public Charities Unit
Frequency
One time while qualifying facts continue; event-triggered re-screen
How to comply
Submit the exemption claim through the current DCP/eLicense workflow.
Official form or portal
CPC-54 Claim of Exemption or current eLicense replacement

Applies to: A charitable organization that may qualify for a statutory exemption.

Exceptions
  • The exemption remains dependent on continuing facts; register if the exemption later ceases to apply.
If this is not done
  • Incorrect reliance can result in unregistered solicitation and enforcement.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 4 more

View official sources (5)
AgencyConnecticut General Assembly
SourceSolicitation of Charitable Funds Act — Chapter 419d
URLhttps://www.cga.ct.gov/current/pub/chap_419d.htm
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceGeneral Information on the Connecticut Solicitation of Charitable Funds Act
URLhttps://portal.ct.gov/dcp/charities/general-information-on-the-connecticut-solicitation-of-charitable-funds-act
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceCharitable Solicitation Registration Information
URLhttps://portal.ct.gov/dcp/charities/charitable-solicitation-registration-information
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection
SourceeLicense Public Lookup and Filing System
URLhttps://www.elicense.ct.gov/
Accessed2026-08-02
AgencyConnecticut General Assembly
Source2026 Supplement — Chapter 419d
URLhttps://prdext2.cga.ct.gov/2026/sup/chap_419d.htm
Accessed2026-08-02
Apply church, religious, educational, PTA, hospital, governmental, and exempt-solicitor exemptions narrowly
SOURCE VERIFIED
Conditional

Each exemption has category-specific conditions; use the exact statutory category and retain the required affiliation, approval, licensing, or federal-status evidence.

Deadline
Before solicitation and whenever qualifying facts change.
Fee
No separate fee.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Public Charities Unit
Frequency
Continuous screening
How to comply
Claim the matching exemption in the current DCP workflow.
Official form or portal
CPC-54 or current eLicense exemption filing

Applies to: Organizations potentially fitting one of the named statutory categories.

Exceptions
  • Federal section 501(c)(3) recognition alone is not a blanket exemption from Connecticut registration.
If this is not done
  • An incorrect category claim can make solicitation unregistered.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceSolicitation of Charitable Funds Act — Chapter 419d
URLhttps://www.cga.ct.gov/current/pub/chap_419d.htm
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceGeneral Information on the Connecticut Solicitation of Charitable Funds Act
URLhttps://portal.ct.gov/dcp/charities/general-information-on-the-connecticut-solicitation-of-charitable-funds-act
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceCharitable Solicitation Registration Information
URLhttps://portal.ct.gov/dcp/charities/charitable-solicitation-registration-information
Accessed2026-08-02
Use the small-charity exemption only when worldwide contributions are less than $50,000 and no person is primarily compensated to solicit
SOURCE VERIFIED
Conditional

The organization must receive less than $50,000 in contributions during the applicable fiscal year and may not compensate a person primarily to conduct solicitation.

Deadline
Before solicitation and throughout the period of reliance.
Fee
No separate fee.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Public Charities Unit
Frequency
Annual and event-triggered
How to comply
Claim the exemption and monitor contributions and compensation arrangements.
Official form or portal
CPC-54 or current eLicense exemption filing

Applies to: A charitable organization considering Connecticut’s small-charity registration exemption.

Exceptions
  • The operator is strictly less than $50,000; exactly $50,000 does not satisfy the small-charity amount condition.
If this is not done
  • Crossing the threshold or using disqualifying compensated solicitation can require registration.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceSolicitation of Charitable Funds Act — Chapter 419d
URLhttps://www.cga.ct.gov/current/pub/chap_419d.htm
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceFrequently Asked Questions from Charitable Organizations and Paid Solicitors
URLhttps://portal.ct.gov/dcp/charities/frequently-asked-questions-from-charitable-organizations-and-paid-solicitors
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceCharitable Solicitation Registration Information
URLhttps://portal.ct.gov/dcp/charities/charitable-solicitation-registration-information
Accessed2026-08-02
Count noncash contributions and gross event receipts when applying the small-charity threshold
SOURCE VERIFIED
Required

Measure contributions on the basis specified by Chapter 419d and DCP guidance, including noncash contributions and gross receipts from fundraising events rather than only net proceeds.

Deadline
For each fiscal year and before relying on the exemption.
Fee
No filing fee for the calculation.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Public Charities Unit
Frequency
Annual
How to comply
Maintain supporting contribution and event records and update registration status if the threshold is not met.
Official form or portal
Internal records; exemption or registration workflow

Applies to: A charitable organization measuring whether it remains below the small-charity exemption threshold.

Exceptions
  • Do not substitute net event proceeds for the required gross measure.
If this is not done
  • Under-counting can result in an invalid exemption claim and unregistered solicitation.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 1 more

View official sources (2)
AgencyConnecticut General Assembly
SourceSolicitation of Charitable Funds Act — Chapter 419d
URLhttps://www.cga.ct.gov/current/pub/chap_419d.htm
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceFrequently Asked Questions from Charitable Organizations and Paid Solicitors
URLhttps://portal.ct.gov/dcp/charities/frequently-asked-questions-from-charitable-organizations-and-paid-solicitors
Accessed2026-08-02
Renew the charity registration by the last day of the eleventh month after fiscal year end and pay $50
SOURCE VERIFIED
Required

File the annual renewal and financial report no later than the last day of the eleventh month after the close of the fiscal year.

Deadline
Last day of the eleventh month after fiscal-year end.
Fee
$50 renewal fee.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Public Charities Unit
Frequency
Annual
How to comply
Renew through eLicense and upload the required financial and federal return materials.
Official form or portal
Public Charity renewal through eLicense

Applies to: A registered Connecticut charitable organization.

Exceptions
  • The DCP charity renewal is separate from the Secretary of the State corporate annual report.
If this is not done
  • Late or incomplete renewal can result in late fees, expiration, reinstatement requirements, and enforcement.
Elsewhere

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 3 more

View official sources (4)
AgencyConnecticut General Assembly
SourceSolicitation of Charitable Funds Act — Chapter 419d
URLhttps://www.cga.ct.gov/current/pub/chap_419d.htm
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceFrequently Asked Questions from Charitable Organizations and Paid Solicitors
URLhttps://portal.ct.gov/dcp/charities/frequently-asked-questions-from-charitable-organizations-and-paid-solicitors
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceCharitable Solicitation Registration Information
URLhttps://portal.ct.gov/dcp/charities/charitable-solicitation-registration-information
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection
SourceeLicense Public Lookup and Filing System
URLhttps://www.elicense.ct.gov/
Accessed2026-08-02
Add $25 for each month or part of a month that the charity filing is late
SOURCE VERIFIED
Required

The late charge is $25 for each month or fraction of a month the filing remains overdue.

Deadline
Beginning immediately after the renewal deadline and accruing by month or partial month.
Fee
$25 per month or part of a month, in addition to the renewal fee.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Public Charities Unit
Frequency
Event-triggered
How to comply
Pay the amount calculated by the DCP/eLicense workflow with the delinquent filing.
Official form or portal
Public Charity renewal or reinstatement through eLicense

Applies to: A registered charitable organization filing after the renewal deadline.

Exceptions
  • Do not round a partial month down to zero.
If this is not done
  • Continued delinquency can lead to expiration, reinstatement, and enforcement.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceSolicitation of Charitable Funds Act — Chapter 419d
URLhttps://www.cga.ct.gov/current/pub/chap_419d.htm
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceFrequently Asked Questions from Charitable Organizations and Paid Solicitors
URLhttps://portal.ct.gov/dcp/charities/frequently-asked-questions-from-charitable-organizations-and-paid-solicitors
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceCharitable Solicitation Registration Information
URLhttps://portal.ct.gov/dcp/charities/charitable-solicitation-registration-information
Accessed2026-08-02
Use reinstatement when a charity registration has been expired for more than six months
SOURCE VERIFIED
Conditional

A registration expired for more than six months uses the reinstatement workflow rather than an ordinary renewal.

Deadline
After registration has been expired for more than six months and before further solicitation.
Fee
Reinstatement amount includes applicable registration and late charges; exact account-generated total varies.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Public Charities Unit
Frequency
Event-triggered
How to comply
Use the current eLicense reinstatement workflow and submit all missing financial materials.
Official form or portal
Public Charity reinstatement through eLicense

Applies to: A charitable organization whose Connecticut registration has expired beyond the ordinary late-renewal period.

Exceptions
  • A shorter delinquency may still be cured through renewal with late fees; use the account status.
If this is not done
  • Soliciting while expired can lead to enforcement and further penalties.

Last verified: 2026-08-02

Official sources: Connecticut Department of Consumer Protection, Public Charities Unit and 2 more

View official sources (3)
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceFrequently Asked Questions from Charitable Organizations and Paid Solicitors
URLhttps://portal.ct.gov/dcp/charities/frequently-asked-questions-from-charitable-organizations-and-paid-solicitors
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceCharitable Solicitation Registration Information
URLhttps://portal.ct.gov/dcp/charities/charitable-solicitation-registration-information
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection
SourceeLicense Public Lookup and Filing System
URLhttps://www.elicense.ct.gov/
Accessed2026-08-02
Submit the required federal return or a federal-style return with the Connecticut annual filing
SOURCE VERIFIED
Required

Submit the required federal information return; an organization that files only Form 990-N must prepare the applicable 990 or 990-EZ style financial information for Connecticut purposes.

Deadline
With the annual filing due by the last day of the eleventh month after fiscal-year end.
Fee
Included in the $50 renewal fee; professional preparation cost is private.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Public Charities Unit
Frequency
Annual
How to comply
Upload the return and required schedules or state-prepared equivalent through eLicense.
Official form or portal
Public Charity renewal through eLicense

Applies to: A registered charitable organization filing its annual financial report.

Exceptions
  • Federal filing relief or Form 990-N eligibility does not eliminate the Connecticut financial-information requirement.
If this is not done
  • Missing financial material can make the filing deficient and leave registration expired or noncompliant.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceSolicitation of Charitable Funds Act — Chapter 419d
URLhttps://www.cga.ct.gov/current/pub/chap_419d.htm
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceFrequently Asked Questions from Charitable Organizations and Paid Solicitors
URLhttps://portal.ct.gov/dcp/charities/frequently-asked-questions-from-charitable-organizations-and-paid-solicitors
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceCharitable Solicitation Registration Information
URLhttps://portal.ct.gov/dcp/charities/charitable-solicitation-registration-information
Accessed2026-08-02
Obtain a CPA review when gross revenue is more than $500,000 and not more than $1,000,000
SOURCE VERIFIED
Conditional

A CPA review is required when gross revenue is greater than $500,000 and less than or equal to $1,000,000, after applying the stated exclusions.

Deadline
With the annual charity filing for the applicable fiscal year.
Fee
No state review filing fee beyond renewal; CPA cost is private.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Public Charities Unit
Frequency
Annual when threshold met
How to comply
Upload the review report with the annual charity filing.
Official form or portal
CPA review report through eLicense

Applies to: A registered charitable organization within the current review band.

Exceptions
  • Exactly $500,000 is outside this review band; exactly $1,000,000 is inside it.
If this is not done
  • Failure to provide the required review can make the filing deficient and registration noncompliant.
Elsewhere

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 1 more

View official sources (2)
AgencyConnecticut General Assembly
SourceSolicitation of Charitable Funds Act — Chapter 419d
URLhttps://www.cga.ct.gov/current/pub/chap_419d.htm
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceAudit and Review Reports
URLhttps://portal.ct.gov/dcp/knowledge-base/articles/charities/faqs/charity-renewals-and-filings/audit-and-review-reports
Accessed2026-08-02
Obtain an independent audit when gross revenue is more than $1,000,000
SOURCE VERIFIED
Conditional

An independent audit is required when gross revenue is greater than $1,000,000, after applying the statutory and agency exclusions.

Deadline
With the annual charity filing for the applicable fiscal year.
Fee
No state audit filing fee beyond renewal; audit cost is private.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Public Charities Unit
Frequency
Annual when threshold met
How to comply
Upload the audited financial statements with the annual filing.
Official form or portal
Independent audit report through eLicense

Applies to: A registered charitable organization exceeding the current audit threshold.

Exceptions
  • Exactly $1,000,000 remains in the review band and does not trigger the greater-than audit threshold.
If this is not done
  • Failure to provide the audit can make the filing deficient and jeopardize registration.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 1 more

View official sources (2)
AgencyConnecticut General Assembly
SourceSolicitation of Charitable Funds Act — Chapter 419d
URLhttps://www.cga.ct.gov/current/pub/chap_419d.htm
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceAudit and Review Reports
URLhttps://portal.ct.gov/dcp/knowledge-base/articles/charities/faqs/charity-renewals-and-filings/audit-and-review-reports
Accessed2026-08-02
Use gross revenue, not gross receipts, and exclude specified government and trust amounts when applying review and audit thresholds
SOURCE VERIFIED
Required

Apply the DCP gross-revenue measure and the stated exclusions for qualifying government grants or fees and trust funds; do not substitute contributions, net proceeds, or gross receipts.

Deadline
For each fiscal year before the annual filing.
Fee
No state fee.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Public Charities Unit
Frequency
Annual
How to comply
Document the threshold calculation and retain supporting schedules.
Official form or portal
Internal financial records and DCP annual filing

Applies to: A registered charity calculating the CPA review or audit threshold.

Exceptions
  • The charity exemption threshold uses a different contribution metric and must not be merged with this gross-revenue test.
If this is not done
  • Using the wrong metric can omit a required review or audit or impose one incorrectly.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 1 more

View official sources (2)
AgencyConnecticut General Assembly
SourceSolicitation of Charitable Funds Act — Chapter 419d
URLhttps://www.cga.ct.gov/current/pub/chap_419d.htm
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceAudit and Review Reports
URLhttps://portal.ct.gov/dcp/knowledge-base/articles/charities/faqs/charity-renewals-and-filings/audit-and-review-reports
Accessed2026-08-02
Request a review or audit waiver only through the Commissioner’s good-cause process
SOURCE VERIFIED
Conditional

The Commissioner may waive the requirement for good cause; the organization must obtain the waiver rather than omit the report unilaterally.

Deadline
Before the annual filing is treated as complete; submit early enough for agency action.
Fee
No waiver fee identified.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Public Charities Unit
Frequency
Event-triggered
How to comply
Submit the DCP waiver request with the required explanation and supporting material.
Official form or portal
Audit/review waiver request through DCP

Applies to: A charity unable to provide the otherwise required review or audit and seeking statutory relief.

Exceptions
  • A federal extension does not itself waive the state financial-statement requirement.
If this is not done
  • Filing without the required report or an approved waiver can leave the annual filing deficient.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 1 more

View official sources (2)
AgencyConnecticut General Assembly
SourceSolicitation of Charitable Funds Act — Chapter 419d
URLhttps://www.cga.ct.gov/current/pub/chap_419d.htm
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceAudit and Review Reports
URLhttps://portal.ct.gov/dcp/knowledge-base/articles/charities/faqs/charity-renewals-and-filings/audit-and-review-reports
Accessed2026-08-02
Treat a Connecticut charity’s donate button and directed online solicitations as Connecticut solicitation
SOURCE VERIFIED
Required

DCP treats an in-state organization’s online donation function and directed electronic outreach as solicitation requiring registration or a valid exemption.

Deadline
Before launching the online solicitation.
Fee
Registration or exemption fees as otherwise applicable.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Public Charities Unit
Frequency
Continuous while active
How to comply
Register or claim exemption and maintain compliant online solicitations and records.
Official form or portal
DCP online-solicitation guidance; eLicense

Applies to: A Connecticut-based charitable organization using a website, email, social media, text, or other online method to seek contributions.

Exceptions
  • Platform use does not transfer the organization’s registration duty automatically.
If this is not done
  • An unregistered online campaign can create the same enforcement exposure as other solicitation.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceSolicitation of Charitable Funds Act — Chapter 419d
URLhttps://www.cga.ct.gov/current/pub/chap_419d.htm
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceOnline Solicitations for In-State vs. Out-of-State Organizations
URLhttps://portal.ct.gov/dcp/knowledge-base/articles/charities/faqs/online-solicitations-for-in-state-vs-out-of-state
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection
SourceeLicense Public Lookup and Filing System
URLhttps://www.elicense.ct.gov/
Accessed2026-08-02
Use qualified wording for passive websites and out-of-state internet activity
SOURCE VERIFIED
Conditional

DCP distinguishes a generally available passive website from activity directed at Connecticut residents; directed contacts or campaigns can trigger registration even when the charity is formed elsewhere.

Deadline
Before directing online solicitation to Connecticut residents.
Fee
Registration or exemption fees as applicable.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Public Charities Unit
Frequency
Event-triggered
How to comply
Document the website and campaign design and use the DCP registration or exemption workflow when Connecticut is targeted.
Official form or portal
DCP online-solicitation guidance

Applies to: An out-of-state charity whose website is visible in Connecticut or that receives Connecticut donations.

Exceptions
  • Donor-initiated gifts, recurring donors, crowdfunding, peer-to-peer activity, texts, and platform campaigns require fact-specific analysis.
If this is not done
  • Overstating the passive-site exception can produce unregistered solicitation.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 1 more

View official sources (2)
AgencyConnecticut General Assembly
SourceSolicitation of Charitable Funds Act — Chapter 419d
URLhttps://www.cga.ct.gov/current/pub/chap_419d.htm
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceOnline Solicitations for In-State vs. Out-of-State Organizations
URLhttps://portal.ct.gov/dcp/knowledge-base/articles/charities/faqs/online-solicitations-for-in-state-vs-out-of-state
Accessed2026-08-02
Confirm the registration and disclosure treatment of crowdfunding, peer-to-peer, and platform campaigns before launch
VERIFICATION IN PROGRESS
Unknown

Current official sources establish general solicitation principles but do not resolve every platform role, donor-initiated transfer, peer-to-peer actor, or multistate allocation.

Deadline
Before launching the campaign or enabling Connecticut-directed participation.
Fee
Registration or professional-fundraising fees may apply depending on roles.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Public Charities Unit
Frequency
Event-triggered
How to comply
Obtain a role-specific DCP determination and preserve contracts, campaign pages, and payment flows.
Official form or portal
eLicense and DCP Public Charities Unit

Applies to: A charity or supporter using a crowdfunding platform, peer-to-peer campaign, recurring online solicitation, or text-message campaign involving Connecticut residents.

Exceptions
  • A passive platform page should not be treated as automatically exempt or automatically regulated without facts.
If this is not done
  • Incorrect classification can omit charity, paid-solicitor, counsel, or commercial-coventurer filings.

Verification in progress. Safe approach: Current official sources establish general solicitation principles but do not resolve every platform role, donor-initiated transfer, peer-to-peer actor, or multistate allocation. Unresolved: Obtain DCP confirmation for the actual platform and campaign model before publication or launch. Why the official evidence is insufficient: The legal classification of the charity, platform, campaign organizer, and payment flow remains fact-specific. Needed to resolve: Connecticut Department of Consumer Protection, Public Charities Unit; supporting sources CT-S016, CT-S022, CT-S023, CT-S024. Risk if this is treated as settled: Incorrect classification can omit charity, paid-solicitor, counsel, or commercial-coventurer filings.

Last verified: 2026-08-02

Verification note: One or more details in this entry are still being confirmed against the cited official materials.

Official sources: Connecticut General Assembly and 3 more

View official sources (4)
AgencyConnecticut General Assembly
SourceSolicitation of Charitable Funds Act — Chapter 419d
URLhttps://www.cga.ct.gov/current/pub/chap_419d.htm
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceOnline Solicitations for In-State vs. Out-of-State Organizations
URLhttps://portal.ct.gov/dcp/knowledge-base/articles/charities/faqs/online-solicitations-for-in-state-vs-out-of-state
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection
SourcePaid Solicitor Filings
URLhttps://portal.ct.gov/dcp/license-services-division/all-license-applications/paid-solicitor-filings
Accessed2026-08-02
AgencyConnecticut eRegulations System
SourceRegulations of Connecticut State Agencies — Charitable Solicitations
URLhttps://eregulations.ct.gov/eRegsPortal/Browse/RCSA/Title_21aSubtitle_21a-190k_HTML/
Accessed2026-08-02

Professional fundraising and charitable assets7 requirements · 3 verification in progress

Applies when someone other than the organization’s own people raises money for it, or when the organization holds restricted institutional funds. Paid solicitor, fundraising counsel, and commercial coventurer are three separate statutory roles with three separate filings: the campaign notice is at least one business day ahead, the coventure agreement at least ten days ahead. Restricted funds are managed under donor intent and UPMIFA.

Use a separately registered and bonded paid solicitor when the statutory role applies
SOURCE VERIFIED
Conditional

The paid solicitor must register separately and maintain a $20,000 bond; the charity’s own registration does not satisfy the solicitor’s duties.

Deadline
Before performing paid solicitation; registration is renewed on the current statutory cycle.
Fee
$20,000 bond; current registration fee requires filing-time confirmation under CT-F061.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Public Charities Unit
Frequency
Initial and recurring
How to comply
Use the current paid-solicitor registration and bond filings through DCP.
Official form or portal
Paid Solicitor registration and bond

Applies to: A charity retaining a person or firm that directly solicits contributions for compensation and meets the paid-solicitor definition.

Exceptions
  • Employees or officers fundraising within an excluded role may not be paid solicitors; classify by actual duties.
If this is not done
  • Unregistered or unbonded paid solicitation can lead to stop orders, penalties, and contract disruption.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceSolicitation of Charitable Funds Act — Chapter 419d
URLhttps://www.cga.ct.gov/current/pub/chap_419d.htm
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection
SourcePaid Solicitor Filings
URLhttps://portal.ct.gov/dcp/license-services-division/all-license-applications/paid-solicitor-filings
Accessed2026-08-02
AgencyConnecticut eRegulations System
SourceRegulations of Connecticut State Agencies — Charitable Solicitations
URLhttps://eregulations.ct.gov/eRegsPortal/Browse/RCSA/Title_21aSubtitle_21a-190k_HTML/
Accessed2026-08-02
Confirm the current paid-solicitor registration fee in the live DCP workflow before filing
VERIFICATION IN PROGRESS
Unknown

The current DCP page identifies the filing and bond, but a complete current fee was not confirmed from the accessible official page and live portal.

Deadline
Before registration or renewal.
Fee
Official confirmation not found in the reviewed current public page.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Public Charities Unit
Frequency
Initial and recurring
How to comply
Use the live eLicense/DCP filing and confirm the displayed fee.
Official form or portal
Paid Solicitor registration through DCP/eLicense

Applies to: A paid solicitor preparing initial or renewal registration.

Exceptions
  • The $20,000 bond is separately confirmed and must not be treated as the registration fee.
If this is not done
  • Submitting the wrong amount can delay registration and paid solicitation.

Verification in progress. Safe approach: The current DCP page identifies the filing and bond, but a complete current fee was not confirmed from the accessible official page and live portal. Unresolved: Capture the fee displayed in the current eLicense transaction. Why the official evidence is insufficient: The live registration fee remains unconfirmed. Needed to resolve: Connecticut Department of Consumer Protection, Public Charities Unit; supporting sources CT-S016, CT-S023, CT-S025. Risk if this is treated as settled: Submitting the wrong amount can delay registration and paid solicitation.

Last verified: 2026-08-02

Verification note: One or more details in this entry are still being confirmed against the cited official materials.

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceSolicitation of Charitable Funds Act — Chapter 419d
URLhttps://www.cga.ct.gov/current/pub/chap_419d.htm
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection
SourcePaid Solicitor Filings
URLhttps://portal.ct.gov/dcp/license-services-division/all-license-applications/paid-solicitor-filings
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection
SourceeLicense Public Lookup and Filing System
URLhttps://www.elicense.ct.gov/
Accessed2026-08-02
File the solicitation notice and contract at least one business day before the campaign begins
SOURCE VERIFIED
Required

File the campaign notice and required contract information at least one business day before solicitation begins under the current enforceable timing reflected by DCP and the injunction posture.

Deadline
At least one business day before campaign solicitation begins.
Fee
No separate campaign-notice fee confirmed.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Public Charities Unit
Frequency
Per campaign
How to comply
Submit the current solicitation notice and contract through the DCP filing channel.
Official form or portal
Solicitation notice and fundraising contract

Applies to: A registered paid solicitor and charitable organization beginning a Connecticut solicitation campaign.

Exceptions
  • Older official materials referring to twenty days should not be operationalized where current DCP instructions reflect the one-business-day rule.
If this is not done
  • Beginning early can make the campaign noncompliant and expose both parties to enforcement.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 3 more

View official sources (4)
AgencyConnecticut General Assembly
SourceSolicitation of Charitable Funds Act — Chapter 419d
URLhttps://www.cga.ct.gov/current/pub/chap_419d.htm
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceFrequently Asked Questions from Charitable Organizations and Paid Solicitors
URLhttps://portal.ct.gov/dcp/charities/frequently-asked-questions-from-charitable-organizations-and-paid-solicitors
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection
SourcePaid Solicitor Filings
URLhttps://portal.ct.gov/dcp/license-services-division/all-license-applications/paid-solicitor-filings
Accessed2026-08-02
AgencyConnecticut eRegulations System
SourceRegulations of Connecticut State Agencies — Charitable Solicitations
URLhttps://eregulations.ct.gov/eRegsPortal/Browse/RCSA/Title_21aSubtitle_21a-190k_HTML/
Accessed2026-08-02
File the post-campaign financial report, but confirm the exact current due-date formula
VERIFICATION IN PROGRESS
Unknown

A campaign financial report is required after the campaign, but the exact current post-campaign deadline was not consistently confirmed across the accessible official sources.

Deadline
After campaign completion or termination; exact current number of days unresolved.
Fee
No separate report fee confirmed.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Public Charities Unit
Frequency
Per campaign
How to comply
Use the current DCP campaign-report form and confirm the due date for the specific campaign.
Official form or portal
Paid Solicitor campaign financial report

Applies to: A paid solicitor completing or terminating a solicitation campaign.

Exceptions
  • Contract cancellation and campaign termination can affect the reporting trigger.
If this is not done
  • A late or missing report can impair renewal and lead to enforcement.

Verification in progress. Safe approach: A campaign financial report is required after the campaign, but the exact current post-campaign deadline was not consistently confirmed across the accessible official sources. Unresolved: Confirm the deadline on the current campaign-report form or in writing from DCP. Why the official evidence is insufficient: The exact post-campaign due date and treatment of early cancellation require DCP confirmation. Needed to resolve: Connecticut Department of Consumer Protection, Public Charities Unit; supporting sources CT-S016, CT-S019, CT-S023, CT-S024. Risk if this is treated as settled: A late or missing report can impair renewal and lead to enforcement.

Last verified: 2026-08-02

Verification note: One or more details in this entry are still being confirmed against the cited official materials.

Official sources: Connecticut General Assembly and 3 more

View official sources (4)
AgencyConnecticut General Assembly
SourceSolicitation of Charitable Funds Act — Chapter 419d
URLhttps://www.cga.ct.gov/current/pub/chap_419d.htm
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceFrequently Asked Questions from Charitable Organizations and Paid Solicitors
URLhttps://portal.ct.gov/dcp/charities/frequently-asked-questions-from-charitable-organizations-and-paid-solicitors
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection
SourcePaid Solicitor Filings
URLhttps://portal.ct.gov/dcp/license-services-division/all-license-applications/paid-solicitor-filings
Accessed2026-08-02
AgencyConnecticut eRegulations System
SourceRegulations of Connecticut State Agencies — Charitable Solicitations
URLhttps://eregulations.ct.gov/eRegsPortal/Browse/RCSA/Title_21aSubtitle_21a-190k_HTML/
Accessed2026-08-02
Classify fundraising counsel separately from paid solicitors and confirm current registration, fee, bond, and contract duties
VERIFICATION IN PROGRESS
Unknown

Fundraising counsel is a distinct statutory role, but current public operational materials did not resolve every exception, fee, bond, custody, contract, and campaign-report consequence.

Deadline
Before performing services or entering the regulated contract.
Fee
Current fee and any bond requirement require role-specific confirmation.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Public Charities Unit
Frequency
Initial and contract-triggered
How to comply
Obtain a DCP classification and use the current counsel and contract filings.
Official form or portal
Fundraising counsel registration and contract filing

Applies to: A consultant planning, advising, or managing fundraising without necessarily directly soliciting or taking custody of contributions.

Exceptions
  • A person who directly solicits or controls contributions may fall into a different regulated role.
If this is not done
  • Misclassification can omit registration, contract, bond, or campaign obligations.

Verification in progress. Safe approach: Fundraising counsel is a distinct statutory role, but current public operational materials did not resolve every exception, fee, bond, custody, contract, and campaign-report consequence. Unresolved: Confirm the planned role and current filing package with DCP. Why the official evidence is insufficient: The current fee, bond, custody, and reporting consequences depend on the actual services. Needed to resolve: Connecticut Department of Consumer Protection, Public Charities Unit; supporting sources CT-S016, CT-S019, CT-S024. Risk if this is treated as settled: Misclassification can omit registration, contract, bond, or campaign obligations.

Last verified: 2026-08-02

Verification note: One or more details in this entry are still being confirmed against the cited official materials.

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceSolicitation of Charitable Funds Act — Chapter 419d
URLhttps://www.cga.ct.gov/current/pub/chap_419d.htm
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceFrequently Asked Questions from Charitable Organizations and Paid Solicitors
URLhttps://portal.ct.gov/dcp/charities/frequently-asked-questions-from-charitable-organizations-and-paid-solicitors
Accessed2026-08-02
AgencyConnecticut eRegulations System
SourceRegulations of Connecticut State Agencies — Charitable Solicitations
URLhttps://eregulations.ct.gov/eRegsPortal/Browse/RCSA/Title_21aSubtitle_21a-190k_HTML/
Accessed2026-08-02
File the written commercial-coventure agreement at least ten days before the promotion
SOURCE VERIFIED
Conditional

Use a written agreement and file the required notice or agreement at least ten days before the charitable sales promotion begins.

Deadline
At least 10 days before the promotion begins.
Fee
No separate fee confirmed.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Public Charities Unit
Frequency
Per promotion
How to comply
File the written agreement and maintain the required promotion and accounting records.
Official form or portal
Commercial coventurer agreement filing

Applies to: A charity and commercial business conducting a sales promotion represented to benefit the charity.

Exceptions
  • Ordinary vendor purchases or sponsorships without a charitable sales representation may not be commercial coventures.
If this is not done
  • An unfiled or misleading promotion can lead to enforcement and consumer-protection exposure.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 1 more

View official sources (2)
AgencyConnecticut General Assembly
SourceSolicitation of Charitable Funds Act — Chapter 419d
URLhttps://www.cga.ct.gov/current/pub/chap_419d.htm
Accessed2026-08-02
AgencyConnecticut eRegulations System
SourceRegulations of Connecticut State Agencies — Charitable Solicitations
URLhttps://eregulations.ct.gov/eRegsPortal/Browse/RCSA/Title_21aSubtitle_21a-190k_HTML/
Accessed2026-08-02
Manage and spend restricted institutional funds under donor intent and UPMIFA
SOURCE VERIFIED
Required

Manage, invest, appropriate, and modify institutional funds consistently with donor intent, prudent standards, and UPMIFA procedures.

Deadline
Continuously and before modifying or spending restricted funds.
Fee
No routine filing fee; professional or court costs may arise.
Filing agency
Office of the Connecticut Attorney General
Responsible party
Governing board; Office of the Connecticut Attorney General; Connecticut courts
Frequency
Continuous
How to comply
Maintain gift instruments, board records, investment policies, and any Attorney General or court notices or petitions.
Official form or portal
Gift instruments, UPMIFA records, and any court filing

Applies to: A charitable organization holding endowment, donor-restricted, or other institutional funds.

Exceptions
  • Federal tax rules do not replace state donor-restriction law.
If this is not done
  • Misuse of restricted assets can result in fiduciary liability, restitution, Attorney General enforcement, or court intervention.

Last verified: 2026-08-02

Official sources: Office of the Connecticut Attorney General and 1 more

View official sources (2)
AgencyOffice of the Connecticut Attorney General
SourceCharities Home Page
URLhttps://portal.ct.gov/ag/charities/charities-home-page
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceUniform Prudent Management of Institutional Funds Act — Chapter 802c
URLhttps://www.cga.ct.gov/current/pub/chap_802c.htm
Accessed2026-08-02

Corporation tax, UBIT, and sales and use tax14 requirements · 2 verification in progress

Four questions Connecticut answers separately. Federal § 501 exemption and Connecticut corporation-business-tax treatment are separate classifications. Connecticut unrelated business income uses Form CT-990T on the corresponding federal due date, with estimated payments when expected tax exceeds $1,000. Buying exempt runs on CERT-119 given to the retailer with the IRS determination letter, and it is not a blanket exemption for every purchase. Selling is the other direction entirely: taxable nonprofit sales need retailer registration unless a specific exemption applies, and the fundraising-event exemption is capped at five events of no more than one day each per calendar year.

Treat federal section 501 exemption and Connecticut corporation-business-tax exemption as a separate tax classification
SOURCE VERIFIED
Conditional

Connecticut law excludes qualifying federally exempt organizations from corporation business tax, but the organization must keep its DRS account and federal-status information accurate.

Deadline
While the qualifying federal exemption remains effective and whenever status changes.
Fee
No corporation business tax under the qualifying exemption; separate returns may apply for unrelated business income.
Filing agency
Connecticut Department of Revenue Services
Frequency
Continuous screening
How to comply
Use myconneCT for account registration, notices, and any required updates.
Official form or portal
myconneCT; Corporation Business Tax Information

Applies to: A Connecticut or foreign nonstock corporation recognized as exempt under a qualifying federal provision.

Exceptions
  • Federal recognition does not automatically create sales-tax or property-tax exemption.
If this is not done
  • Incorrect classification can produce missing returns, tax, interest, penalties, or account-status problems.
Elsewhere

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceCorporation Business Tax — Chapter 208
URLhttps://www.cga.ct.gov/current/pub/chap_208.htm
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourceCorporation Business Tax Information
URLhttps://portal.ct.gov/drs/corporation-tax/tax-information
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourcemyconneCT
URLhttps://portal.ct.gov/drs/myconnect/myconnect
Accessed2026-08-02
Confirm whether a separate DRS exemption application or routine CT-1120 filing is required for the organization’s account
VERIFICATION IN PROGRESS
Unknown

The statute supports exemption, but current public DRS materials do not clearly state one universal exemption-application or no-return workflow for every newly formed, pending, retroactive, revoked, or restored organization.

Deadline
At account setup and whenever federal exemption changes.
Fee
No universal application fee identified.
Filing agency
Connecticut Department of Revenue Services
Frequency
Event-triggered
How to comply
Use myconneCT or written DRS confirmation to establish the correct account filing posture.
Official form or portal
myconneCT; Corporation Business Tax Information

Applies to: A nonprofit with federal exemption that is opening, correcting, or closing a Connecticut corporation-tax account.

Exceptions
  • Unrelated business income uses CT-990T separately.
If this is not done
  • Assuming no filing is required can create delinquency; assuming a routine return is required can impose an unsupported burden.

Verification in progress. Safe approach: The statute supports exemption, but current public DRS materials do not clearly state one universal exemption-application or no-return workflow for every newly formed, pending, retroactive, revoked, or restored organization. Unresolved: Obtain DRS confirmation for pending, retroactive, revoked, restored, first-year, and final-year cases. Why the official evidence is insufficient: The need for a separate exemption request, routine CT-1120, or account-only update remains account-specific. Needed to resolve: Connecticut Department of Revenue Services; supporting sources CT-S028, CT-S029, CT-S032. Risk if this is treated as settled: Assuming no filing is required can create delinquency; assuming a routine return is required can impose an unsupported burden.

Last verified: 2026-08-02

Verification note: One or more details in this entry are still being confirmed against the cited official materials.

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceCorporation Business Tax — Chapter 208
URLhttps://www.cga.ct.gov/current/pub/chap_208.htm
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourceCorporation Business Tax Information
URLhttps://portal.ct.gov/drs/corporation-tax/tax-information
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourcemyconneCT
URLhttps://portal.ct.gov/drs/myconnect/myconnect
Accessed2026-08-02
File Form CT-990T for Connecticut unrelated business income
SOURCE VERIFIED
Conditional

File the Connecticut unrelated-business-income return electronically when the state tax applies.

Deadline
On the same due date as the corresponding federal unrelated-business-income return.
Fee
No filing fee; tax, interest, and penalties depend on the return.
Filing agency
Connecticut Department of Revenue Services
Frequency
Annual when taxable activity exists
How to comply
File Form CT-990T electronically through myconneCT.
Official form or portal
Form CT-990T through myconneCT

Applies to: A federally exempt organization with unrelated business taxable income attributable to Connecticut.

Exceptions
  • Ordinary exempt-purpose revenue is not converted into UBIT merely because the organization has sales or fees.
If this is not done
  • Failure to file or pay can produce tax, interest, penalties, and collection action.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceTaxation of Unrelated Business Income — Chapter 208a
URLhttps://www.cga.ct.gov/current/pub/chap_208a.htm
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourceUnrelated Business Income Tax Information
URLhttps://portal.ct.gov/drs/businesses/unrelated-business-tax/tax-information
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourcemyconneCT
URLhttps://portal.ct.gov/drs/myconnect/myconnect
Accessed2026-08-02
Use the Connecticut six-month CT-990T extension process when additional filing time is needed
SOURCE VERIFIED
Conditional

Connecticut permits a six-month filing extension under the current DRS process; an extension of time to file does not extend the time to pay.

Deadline
Request by the original CT-990T due date.
Fee
No separate extension fee identified; estimated tax must be paid timely.
Filing agency
Connecticut Department of Revenue Services
Frequency
Annual when needed
How to comply
Use the current myconneCT extension workflow.
Official form or portal
CT-990T extension through myconneCT

Applies to: An organization needing additional time to file CT-990T.

Exceptions
  • Follow the current DRS electronic procedure rather than assuming the federal extension alone completes the Connecticut step.
If this is not done
  • Late payment can produce interest and penalties even when the filing extension is valid.

Last verified: 2026-08-02

Official sources: Connecticut Department of Revenue Services and 1 more

View official sources (2)
AgencyConnecticut Department of Revenue Services
SourceUnrelated Business Income Tax Information
URLhttps://portal.ct.gov/drs/businesses/unrelated-business-tax/tax-information
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourcemyconneCT
URLhttps://portal.ct.gov/drs/myconnect/myconnect
Accessed2026-08-02
Make Connecticut estimated UBIT payments when expected tax exceeds $1,000
SOURCE VERIFIED
Conditional

Use the current estimated-payment process when expected Connecticut UBIT is greater than $1,000.

Deadline
According to the current installment schedule for the taxable year.
Fee
No filing fee; payment amount depends on expected tax.
Filing agency
Connecticut Department of Revenue Services
Frequency
Periodic when threshold met
How to comply
Use the current CT-990T estimated-payment forms or myconneCT workflow.
Official form or portal
Current CT-990T estimated-payment process

Applies to: An exempt organization expecting more than $1,000 of Connecticut unrelated-business-income tax.

Exceptions
  • The exact $1,000 boundary is not triggered by exactly $1,000 when the instruction uses exceeds.
If this is not done
  • Underpayment can produce estimated-tax interest or penalties.

Last verified: 2026-08-02

Official sources: Connecticut Department of Revenue Services and 1 more

View official sources (2)
AgencyConnecticut Department of Revenue Services
SourceUnrelated Business Income Tax Information
URLhttps://portal.ct.gov/drs/businesses/unrelated-business-tax/tax-information
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourcemyconneCT
URLhttps://portal.ct.gov/drs/myconnect/myconnect
Accessed2026-08-02
Report a federal change affecting Connecticut UBIT within 90 days
SOURCE VERIFIED
Conditional

Notify Connecticut and file the required amended information within 90 days after the final federal determination.

Deadline
Within 90 days after the federal determination becomes final.
Fee
No separate fee; additional tax, interest, or refund may result.
Filing agency
Connecticut Department of Revenue Services
Frequency
Event-triggered
How to comply
Use myconneCT and the applicable amended CT-990T process.
Official form or portal
Amended CT-990T through myconneCT

Applies to: An exempt organization whose federal unrelated-business-income determination changes.

Exceptions
  • Federal exemption revocation can also affect corporation-business-tax classification and charity filings.
If this is not done
  • Failure to report can extend assessment exposure and produce tax, interest, and penalties.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceTaxation of Unrelated Business Income — Chapter 208a
URLhttps://www.cga.ct.gov/current/pub/chap_208a.htm
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourceUnrelated Business Income Tax Information
URLhttps://portal.ct.gov/drs/businesses/unrelated-business-tax/tax-information
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourcemyconneCT
URLhttps://portal.ct.gov/drs/myconnect/myconnect
Accessed2026-08-02
Use CERT-119 and the IRS determination letter for qualifying nonprofit purchases
SOURCE VERIFIED
Conditional

Give the retailer a properly completed CERT-119 with the required IRS determination documentation for qualifying organizational purchases.

Deadline
At or before the qualifying purchase.
Fee
No DRS filing fee.
Filing agency
Connecticut Department of Revenue Services
Frequency
Per purchase or accepted blanket certificate
How to comply
Provide CERT-119 to the retailer; do not file it with DRS unless requested.
Official form or portal
CERT-119, Purchases of Tangible Personal Property and Services by Qualifying Exempt Organizations

Applies to: A qualifying federally exempt organization purchasing taxable goods or services for its exempt purposes.

Exceptions
  • Federal exemption alone does not make every purchase tax-free.
If this is not done
  • Unsupported exemption use can create tax, interest, penalties, and reimbursement disputes.
Elsewhere

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceSales and Use Taxes — Chapter 219
URLhttps://www.cga.ct.gov/current/pub/chap_219.htm
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourceTax Exemption Programs for Nonprofit Organizations
URLhttps://portal.ct.gov/drs/sales-tax/tax-exemption-programs-for-nonprofit-organizations
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourceSales Tax Exemption Certificates
URLhttps://portal.ct.gov/drs/sales-tax/exemption-certificates
Accessed2026-08-02
Use organizational funds and make purchases for the organization’s exempt purposes
SOURCE VERIFIED
Required

The purchase must be made by the organization, paid with organizational funds, and used for qualifying exempt purposes.

Deadline
At each exempt purchase.
Fee
No filing fee.
Filing agency
Connecticut Department of Revenue Services
Frequency
Per transaction
How to comply
Document purchaser identity, payment source, exempt purpose, and retailer certificate.
Official form or portal
CERT-119 and purchase records

Applies to: A qualifying organization using CERT-119.

Exceptions
  • Purchases for resale, personal use, or a nonexempt activity require separate treatment.
If this is not done
  • Employee or volunteer personal purchases can be taxable even if later reimbursed.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceSales and Use Taxes — Chapter 219
URLhttps://www.cga.ct.gov/current/pub/chap_219.htm
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourceTax Exemption Programs for Nonprofit Organizations
URLhttps://portal.ct.gov/drs/sales-tax/tax-exemption-programs-for-nonprofit-organizations
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourceSales Tax Exemption Certificates
URLhttps://portal.ct.gov/drs/sales-tax/exemption-certificates
Accessed2026-08-02
Use the separate DRS certificate and advance process for qualifying meals and lodging
SOURCE VERIFIED
Conditional

Meals and lodging are not covered merely by ordinary CERT-119 use; follow the current separate certificate and advance-approval timing.

Deadline
Generally submit the required request at least three weeks before the meals or lodging purchase.
Fee
No certificate filing fee identified.
Filing agency
Connecticut Department of Revenue Services
Frequency
Event-triggered
How to comply
Use CERT-112 and the applicable CERT-122 or CERT-123 process as directed by DRS.
Official form or portal
CERT-112, CERT-122, and CERT-123

Applies to: A qualifying nonprofit purchasing meals or lodging under Connecticut’s specialized exemption process.

Exceptions
  • Employee travel, catered events, and lodging packages require fact-specific documentation.
If this is not done
  • Failure to use the specialized process can require payment of tax and a later refund claim.

Last verified: 2026-08-02

Official sources: Connecticut Department of Revenue Services and 1 more

View official sources (2)
AgencyConnecticut Department of Revenue Services
SourceTax Exemption Programs for Nonprofit Organizations
URLhttps://portal.ct.gov/drs/sales-tax/tax-exemption-programs-for-nonprofit-organizations
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourceSales Tax Exemption Certificates
URLhttps://portal.ct.gov/drs/sales-tax/exemption-certificates
Accessed2026-08-02
Use the designated nonprofit refund certificate when tax was paid on a qualifying exempt purchase
SOURCE VERIFIED
Conditional

Follow the current DRS refund certificate process rather than unilaterally deducting or reversing tax.

Deadline
Within the applicable refund claim period.
Fee
No certificate filing fee; refund amount is transaction-specific.
Filing agency
Connecticut Department of Revenue Services
Frequency
Event-triggered
How to comply
Use CERT-122 or the current applicable refund claim process with supporting records.
Official form or portal
CERT-122

Applies to: A qualifying organization that paid sales or use tax on a purchase later shown to qualify.

Exceptions
  • Retailer refund and direct DRS refund routes can differ.
If this is not done
  • An unsupported refund claim can be denied and may create assessment exposure.

Last verified: 2026-08-02

Official sources: Connecticut Department of Revenue Services and 1 more

View official sources (2)
AgencyConnecticut Department of Revenue Services
SourceTax Exemption Programs for Nonprofit Organizations
URLhttps://portal.ct.gov/drs/sales-tax/tax-exemption-programs-for-nonprofit-organizations
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourceSales Tax Exemption Certificates
URLhttps://portal.ct.gov/drs/sales-tax/exemption-certificates
Accessed2026-08-02
Register as a retailer and collect sales tax on taxable nonprofit sales unless a specific exemption applies
SOURCE VERIFIED
Conditional

Federal or state exempt status does not automatically exempt the organization’s sales. Register through myconneCT and collect and remit tax unless a statutory event or item exemption applies.

Deadline
Before making taxable sales.
Fee
Registration and tax amounts depend on the account and sales; no universal nonprofit seller exemption.
Filing agency
Connecticut Department of Revenue Services
Frequency
Initial and recurring returns
How to comply
Register the sales-and-use-tax account and file returns through myconneCT.
Official form or portal
Business tax registration through myconneCT

Applies to: A nonprofit selling taxable goods, admissions, meals, services, or other taxable items in Connecticut.

Exceptions
  • Marketplace-facilitated sales, resale, and exempt fundraising events require separate screening.
If this is not done
  • Unregistered taxable sales can create tax, interest, penalties, and collection liability.
Elsewhere

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 3 more

View official sources (4)
AgencyConnecticut General Assembly
SourceSales and Use Taxes — Chapter 219
URLhttps://www.cga.ct.gov/current/pub/chap_219.htm
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourceTax Exemption Programs for Nonprofit Organizations
URLhttps://portal.ct.gov/drs/sales-tax/tax-exemption-programs-for-nonprofit-organizations
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourceRegister Your Business
URLhttps://portal.ct.gov/DRS/DRS-Forms/Registration/Register-Your-Business
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourcemyconneCT
URLhttps://portal.ct.gov/drs/myconnect/myconnect
Accessed2026-08-02
Limit the nonprofit event-sale exemption to no more than five one-day events per calendar year
SOURCE VERIFIED
Conditional

The event-sale exemption is limited to no more than five one-day events during a calendar year, subject to the statute’s additional conditions.

Deadline
Per calendar year and per qualifying one-day event.
Fee
No separate event-exemption filing fee identified.
Filing agency
Connecticut Department of Revenue Services
Frequency
Per event
How to comply
Maintain an event calendar, item and price records, and evidence that every statutory condition is met.
Official form or portal
Internal event records; DRS nonprofit sales guidance

Applies to: A qualifying nonprofit selling otherwise taxable items at fundraising or social events.

Exceptions
  • Auctions, admissions, food, youth-support organizations, and item-price limits require separate rule checks.
If this is not done
  • Exceeding the count or duration can make sales taxable and require a seller permit and returns.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceSales and Use Taxes — Chapter 219
URLhttps://www.cga.ct.gov/current/pub/chap_219.htm
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourceTax Exemption Programs for Nonprofit Organizations
URLhttps://portal.ct.gov/drs/sales-tax/tax-exemption-programs-for-nonprofit-organizations
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourceSpecial Notice 98(11) — Sales and Use Tax Exemptions for Sales by Nonprofit Organizations at Fundraising or Social Events
URLhttps://portal.ct.gov/drs/publications/special-notices/1998/sn-98-11
Accessed2026-08-02
Confirm current item-price, auction, admissions, food, youth-organization, and online-sale treatment before relying on Special Notice 98(11)
VERIFICATION IN PROGRESS
Unknown

Special Notice 98(11) remains posted and supplies detailed examples, but its age requires current statutory and DRS confirmation for item-price boundaries, auctions, admissions, food, thrift stores, gift shops, online sales, and marketplace transactions.

Deadline
Before the sale or event.
Fee
Tax and permit consequences depend on the activity.
Filing agency
Connecticut Department of Revenue Services
Frequency
Event-triggered
How to comply
Compare the current statute and DRS guidance with the planned sale; obtain DRS confirmation where the older notice supplies the only detail.
Official form or portal
Special Notice 98(11); myconneCT

Applies to: A nonprofit planning fundraising sales beyond the basic five one-day-event rule.

Exceptions
  • The basic five one-day-event limit is separately verified and is not unresolved.
If this is not done
  • Reliance on a superseded detail can result in uncollected tax, penalties, or an unsupported exemption.

Verification in progress. Safe approach: Special Notice 98(11) remains posted and supplies detailed examples, but its age requires current statutory and DRS confirmation for item-price boundaries, auctions, admissions, food, thrift stores, gift shops, online sales, and marketplace transactions. Unresolved: Confirm any material reliance on Special Notice 98(11) with DRS before implementation. Why the official evidence is insufficient: Current treatment of all detailed examples and electronic sales is not fully confirmed. Needed to resolve: Connecticut Department of Revenue Services; supporting sources CT-S033, CT-S034, CT-S036, CT-S032. Risk if this is treated as settled: Reliance on a superseded detail can result in uncollected tax, penalties, or an unsupported exemption.

Last verified: 2026-08-02

Verification note: One or more details in this entry are still being confirmed against the cited official materials.

Official sources: Connecticut General Assembly and 3 more

View official sources (4)
AgencyConnecticut General Assembly
SourceSales and Use Taxes — Chapter 219
URLhttps://www.cga.ct.gov/current/pub/chap_219.htm
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourceTax Exemption Programs for Nonprofit Organizations
URLhttps://portal.ct.gov/drs/sales-tax/tax-exemption-programs-for-nonprofit-organizations
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourceSpecial Notice 98(11) — Sales and Use Tax Exemptions for Sales by Nonprofit Organizations at Fundraising or Social Events
URLhttps://portal.ct.gov/drs/publications/special-notices/1998/sn-98-11
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourcemyconneCT
URLhttps://portal.ct.gov/drs/myconnect/myconnect
Accessed2026-08-02
Use CERT-136 for qualifying purchases for resale
SOURCE VERIFIED
Conditional

Use the current resale certificate when the purchase is genuinely for resale rather than consumption by the organization.

Deadline
At or before the resale purchase.
Fee
No certificate filing fee.
Filing agency
Connecticut Department of Revenue Services
Frequency
Per purchase or accepted blanket certificate
How to comply
Give CERT-136 to the supplier and maintain sales-tax records.
Official form or portal
CERT-136

Applies to: A nonprofit retailer buying inventory solely for resale in a taxable business activity.

Exceptions
  • Items withdrawn for organizational use can trigger use tax.
If this is not done
  • Improper resale-certificate use can create tax, interest, penalties, and personal-liability exposure.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 1 more

View official sources (2)
AgencyConnecticut General Assembly
SourceSales and Use Taxes — Chapter 219
URLhttps://www.cga.ct.gov/current/pub/chap_219.htm
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourceSales Tax Exemption Certificates
URLhttps://portal.ct.gov/drs/sales-tax/exemption-certificates
Accessed2026-08-02

Local property-tax exemption6 requirements · 1 verification in progress

Applies to a nonprofit that owns or uses real or personal property in Connecticut. State law sets eligibility, but the municipal assessor administers it: the application, the documentation, the recurring report, and the appeal all happen locally. November 1 belongs to the applicable quadrennial reporting cycle rather than to a universal annual deadline, and one town’s form is not a statewide form.

Apply to the municipal assessor for qualifying charitable, educational, religious, scientific, or similar property
SOURCE VERIFIED
Conditional

Connecticut property-tax exemption is locally administered and depends on the statutory category, ownership, and qualifying use; federal section 501(c)(3) recognition alone is insufficient.

Deadline
By the applicable assessor filing deadline and when property is acquired or use changes.
Fee
Local filing fee generally not stated; documentation requirements vary locally.
Filing agency
Connecticut municipal assessors and Boards of Assessment Appeals
Responsible party
Municipal assessor
Frequency
Initial, recurring, and event-triggered
How to comply
File the assessor’s charitable-property application or report with supporting organizational and use evidence.
Official form or portal
Local assessor application; Form M-3 or successor where used

Applies to: A nonprofit owning real or personal property in Connecticut and seeking local property-tax exemption.

Exceptions
  • State law controls eligibility, while local assessors administer forms, evidence, and valuation.
If this is not done
  • Failure to apply or document eligibility can leave the property taxable.
Elsewhere

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 1 more

View official sources (2)
AgencyConnecticut General Assembly
SourceProperty Tax Exemptions — Chapter 203
URLhttps://www.cga.ct.gov/current/pub/chap_203.htm
Accessed2026-08-02
AgencyCity of Danbury Assessor
SourceQuadrennial Report — City of Danbury
URLhttps://assessor.danbury-ct.gov/176/Quadrennial-Report
Accessed2026-08-02
Use qualifying property for the exempt purpose and re-screen mixed, commercial, or income-producing use
SOURCE VERIFIED
Required

The property must satisfy the applicable statutory use standard; mixed use, rental income, commercial activity, or use by another entity can reduce or defeat exemption.

Deadline
Continuously and whenever use changes.
Fee
No separate state fee; local assessment and appeal costs may apply.
Filing agency
Connecticut municipal assessors and Boards of Assessment Appeals
Responsible party
Municipal assessor; Board of Assessment Appeals; Connecticut courts
Frequency
Continuous
How to comply
Maintain occupancy, program, lease, and revenue records and report changes to the assessor.
Official form or portal
Local assessor records

Applies to: A nonprofit claiming property-tax exemption for owned property.

Exceptions
  • Housing, leased property, vacant property, and development-stage property require fact-specific statutory analysis.
If this is not done
  • Loss or change of qualifying use can produce assessment, back taxes, interest, and appeal deadlines.

Last verified: 2026-08-02

Official source: Connecticut General Assembly — Property Tax Exemptions — Chapter 203

View official source
AgencyConnecticut General Assembly
SourceProperty Tax Exemptions — Chapter 203
URLhttps://www.cga.ct.gov/current/pub/chap_203.htm
Accessed2026-08-02
File the charitable-property report by November 1 in the required quadrennial cycle
SOURCE VERIFIED
Required

Connecticut law requires periodic reporting to the assessor, commonly implemented through Form M-3 or a local successor, with a November 1 deadline in the applicable quadrennial year.

Deadline
November 1 in the applicable quadrennial reporting year.
Fee
Fee varies locally; no universal state filing fee confirmed.
Filing agency
Connecticut municipal assessors and Boards of Assessment Appeals
Responsible party
Municipal assessor
Frequency
Quadrennial
How to comply
File the local assessor’s charitable-property report with requested property and use information.
Official form or portal
Form M-3 or local successor

Applies to: An exempt organization owning qualifying Connecticut property when the statutory or assessor reporting cycle applies.

Exceptions
  • Local forms and documentation can differ; one municipality’s form is not a statewide template.
If this is not done
  • Failure to file can jeopardize exemption for the property.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 1 more

View official sources (2)
AgencyConnecticut General Assembly
SourceProperty Tax Exemptions — Chapter 203
URLhttps://www.cga.ct.gov/current/pub/chap_203.htm
Accessed2026-08-02
AgencyCity of Danbury Assessor
SourceQuadrennial Report — City of Danbury
URLhttps://assessor.danbury-ct.gov/176/Quadrennial-Report
Accessed2026-08-02
Report newly acquired exempt property to the assessor under the event-specific statutory process
SOURCE VERIFIED
Conditional

Newly acquired property can require a separate assessor report rather than waiting for the next quadrennial filing.

Deadline
After acquisition within the statutory or assessor-directed period.
Fee
Fee varies locally or is not stated.
Filing agency
Connecticut municipal assessors and Boards of Assessment Appeals
Responsible party
Municipal assessor
Frequency
Event-triggered
How to comply
Notify the assessor and file the required acquisition report and exemption evidence.
Official form or portal
Local assessor filing

Applies to: An exempt organization acquiring real or personal property between regular reporting cycles.

Exceptions
  • The exact local form and supporting documentation vary.
If this is not done
  • Waiting until the next cycle can cause the property to be assessed as taxable.

Last verified: 2026-08-02

Official source: Connecticut General Assembly — Property Tax Exemptions — Chapter 203

View official source
AgencyConnecticut General Assembly
SourceProperty Tax Exemptions — Chapter 203
URLhttps://www.cga.ct.gov/current/pub/chap_203.htm
Accessed2026-08-02
Confirm whether the assessor requires Form M-3, a local successor, or a propertyless affidavit
VERIFICATION IN PROGRESS
Unknown

The statute requires reporting, but reviewed official sources did not confirm one current uniform statewide Form M-3 or one universal propertyless affidavit procedure.

Deadline
Before the local November 1 or acquisition-related deadline.
Fee
Local fee, if any, varies.
Filing agency
Connecticut municipal assessors and Boards of Assessment Appeals
Responsible party
Municipal assessor; Connecticut Office of Policy and Management where applicable
Frequency
Recurring or event-triggered
How to comply
Obtain the current assessor form and written instructions for each municipality.
Official form or portal
Local assessor form; possible Form M-3 successor

Applies to: A charitable organization with no property or with property in a municipality using a local reporting format.

Exceptions
  • Danbury’s M-3 is a local example only.
If this is not done
  • Using an obsolete or wrong municipal form can jeopardize the exemption.

Verification in progress. Safe approach: The statute requires reporting, but reviewed official sources did not confirm one current uniform statewide Form M-3 or one universal propertyless affidavit procedure. Unresolved: Obtain the current assessor instructions for every municipality in which the organization owns or reports property. Why the official evidence is insufficient: The current form and no-property procedure must be confirmed municipality by municipality. Needed to resolve: Municipal assessor; Connecticut Office of Policy and Management where applicable; supporting sources CT-S040, CT-S041, CT-S042. Risk if this is treated as settled: Using an obsolete or wrong municipal form can jeopardize the exemption.

Last verified: 2026-08-02

Verification note: One or more details in this entry are still being confirmed against the cited official materials.

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceProperty Tax Exemptions — Chapter 203
URLhttps://www.cga.ct.gov/current/pub/chap_203.htm
Accessed2026-08-02
AgencyCity of Danbury Assessor
SourceQuadrennial Report — City of Danbury
URLhttps://assessor.danbury-ct.gov/176/Quadrennial-Report
Accessed2026-08-02
AgencyCity of Danbury Assessor
SourceM-3 CAAO Fillable Form
URLhttps://assessor.danbury-ct.gov/DocumentCenter/View/175/M-3-CAAO-fillable
Accessed2026-08-02
Appeal an assessor decision first through the local Board of Assessment Appeals and then through the statutory court route
SOURCE VERIFIED
Conditional

Use the local Board of Assessment Appeals process and preserve the statutory judicial appeal deadline if further review is needed.

Deadline
By the locally and statutorily prescribed appeal deadlines.
Fee
Local and court filing costs vary.
Filing agency
Connecticut municipal assessors and Boards of Assessment Appeals
Responsible party
Municipal Board of Assessment Appeals; Connecticut Superior Court
Frequency
Event-triggered
How to comply
File the local appeal with supporting ownership and use evidence, then use the statutory court process if necessary.
Official form or portal
Local Board of Assessment Appeals application and court filing

Applies to: A nonprofit disputing denial, scope, or valuation of property-tax exemption.

Exceptions
  • Appeal timing and local hearing calendars vary by municipality and property type.
If this is not done
  • Missing an appeal deadline can make the assessment final for the cycle.

Last verified: 2026-08-02

Official source: Connecticut General Assembly — Property Tax Exemptions — Chapter 203

View official source
AgencyConnecticut General Assembly
SourceProperty Tax Exemptions — Chapter 203
URLhttps://www.cga.ct.gov/current/pub/chap_203.htm
Accessed2026-08-02

Payroll, withholding, new-hire reporting, and unemployment insurance12 requirements · 1 verification in progress

Applies once the organization pays wages. Withholding registration comes before the first covered payroll. New-hire reports are due within 14 days electronically and 20 days by paper or fax — two channels, two deadlines. Unemployment registration and the nonprofit liability threshold are separate facts: the current threshold is one or more employees in each of thirteen different weeks, and the 2026 taxable wage base is $27,000.

Register for Connecticut withholding before paying wages
SOURCE VERIFIED
Required

Open the Connecticut withholding account through myconneCT before payroll and withhold and remit state income tax as required.

Deadline
Before the first payroll requiring Connecticut withholding.
Fee
Registration fee depends on the DRS account workflow; no nonprofit exemption.
Filing agency
Connecticut Department of Revenue Services
Frequency
Initial; recurring returns and payments
How to comply
Register and manage the withholding account through myconneCT.
Official form or portal
Business tax registration through myconneCT

Applies to: A nonprofit beginning to pay Connecticut wages.

Exceptions
  • Federal payroll registration, unemployment, workers’ compensation, CT Paid Leave, and new-hire reporting are separate.
If this is not done
  • Failure to register, withhold, or remit can create tax, interest, penalties, and responsible-person liability.

Last verified: 2026-08-02

Official sources: Connecticut Department of Revenue Services and 2 more

View official sources (3)
AgencyConnecticut Department of Revenue Services
SourceRegister Your Business
URLhttps://portal.ct.gov/DRS/DRS-Forms/Registration/Register-Your-Business
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourceConnecticut Withholding Tax Information
URLhttps://portal.ct.gov/drs/withholding-taxes/tax-information
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourcemyconneCT
URLhttps://portal.ct.gov/drs/myconnect/myconnect
Accessed2026-08-02
File Form CT-941 quarterly and pay withholding on the assigned schedule
SOURCE VERIFIED
Required

File CT-941 for each quarter and make payments at the frequency assigned by DRS based on withholding liability.

Deadline
CT-941 is due by the last day of the month following each calendar quarter; payments may be more frequent.
Fee
No return filing fee; tax, interest, and penalties may apply.
Filing agency
Connecticut Department of Revenue Services
Frequency
Quarterly returns and assigned payments
How to comply
File and pay electronically through myconneCT.
Official form or portal
Form CT-941 through myconneCT

Applies to: A registered Connecticut withholding employer.

Exceptions
  • A zero-liability account can still require returns until closed.
If this is not done
  • Late returns or payments can produce penalties, interest, and collection action.

Last verified: 2026-08-02

Official sources: Connecticut Department of Revenue Services and 1 more

View official sources (2)
AgencyConnecticut Department of Revenue Services
SourceConnecticut Withholding Tax Information
URLhttps://portal.ct.gov/drs/withholding-taxes/tax-information
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourcemyconneCT
URLhttps://portal.ct.gov/drs/myconnect/myconnect
Accessed2026-08-02
File Form CT-W3 and employee W-2 information by January 31
SOURCE VERIFIED
Required

File the annual Connecticut reconciliation and W-2 information by January 31. Electronic filing is required when 25 or more W-2 forms are submitted.

Deadline
January 31 following the calendar year.
Fee
No filing fee; late penalties may apply.
Filing agency
Connecticut Department of Revenue Services
Frequency
Annual
How to comply
File electronically through myconneCT when required.
Official form or portal
Form CT-W3 and W-2 filing through myconneCT

Applies to: A Connecticut employer that withheld wages or issued covered W-2s.

Exceptions
  • Federal W-2 filing is a separate federal interaction even when the same data is used. A waiver, if available, must be obtained under current DRS procedure.
If this is not done
  • Late or missing wage statements can produce penalties and employee tax problems.

Last verified: 2026-08-02

Official sources: Connecticut Department of Revenue Services and 1 more

View official sources (2)
AgencyConnecticut Department of Revenue Services
SourceConnecticut Withholding Tax Information
URLhttps://portal.ct.gov/drs/withholding-taxes/tax-information
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourceW-2 Electronic Filing Requirements
URLhttps://portal.ct.gov/drs/withholding-taxes/w2-electronic-filing-requirements/filing-requirements
Accessed2026-08-02
Report electronic new hires and rehires within 14 days
SOURCE VERIFIED
Required

Report each new hire or rehire electronically within 14 days.

Deadline
Within 14 days after hire or rehire when filed electronically.
Fee
No filing fee.
Filing agency
Connecticut Department of Labor
Frequency
Per hire or rehire
How to comply
Use the Connecticut new-hire reporting portal.
Official form or portal
Connecticut New Hire Reporting

Applies to: A Connecticut employer hiring or rehiring an employee and using electronic reporting.

Exceptions
  • The paper or fax deadline is separately longer and must not be merged.
If this is not done
  • Late reporting can lead to statutory penalties and impair child-support enforcement.

Last verified: 2026-08-02

Official source: Connecticut Department of Labor — New Hire Reporting

View official source
AgencyConnecticut Department of Labor
SourceNew Hire Reporting
URLhttps://portal.ct.gov/dol/divisions/unemployment-insurance-tax/new-hire-reporting
Accessed2026-08-02
Report paper or fax new hires within 20 days
SOURCE VERIFIED
Required

Paper or fax new-hire reporting is due within 20 days after hire or rehire.

Deadline
Within 20 days after hire or rehire for paper or fax submissions.
Fee
No filing fee.
Filing agency
Connecticut Department of Labor
Frequency
Per hire or rehire
How to comply
Submit through the current DOL paper or fax channel.
Official form or portal
Connecticut New Hire Reporting

Applies to: A Connecticut employer using paper or fax rather than the electronic new-hire channel.

Exceptions
  • The shorter 14-day deadline applies to electronic filing.
If this is not done
  • Late reporting can produce penalties and enforcement exposure.

Last verified: 2026-08-02

Official source: Connecticut Department of Labor — New Hire Reporting

View official source
AgencyConnecticut Department of Labor
SourceNew Hire Reporting
URLhttps://portal.ct.gov/dol/divisions/unemployment-insurance-tax/new-hire-reporting
Accessed2026-08-02
Report covered independent contractors when the contract is expected to equal or exceed $5,000 within twelve months
SOURCE VERIFIED
Conditional

Apply the current new-hire reporting rule to a contractor expected to receive at least $5,000 under one or more contracts during a twelve-month period.

Deadline
Under the applicable new-hire reporting channel after the reportable contract begins.
Fee
No filing fee.
Filing agency
Connecticut Department of Labor
Frequency
Event-triggered
How to comply
Use the Connecticut new-hire reporting system and retain the contract classification evidence.
Official form or portal
Connecticut New Hire Reporting

Applies to: A Connecticut payer engaging a reportable independent contractor.

Exceptions
  • The reporting threshold does not determine whether the worker is legally an employee.
If this is not done
  • Failure to report can lead to penalties; misclassification can also create wage, tax, UI, and workers’ compensation liability.

Last verified: 2026-08-02

Official source: Connecticut Department of Labor — New Hire Reporting

View official source
AgencyConnecticut Department of Labor
SourceNew Hire Reporting
URLhttps://portal.ct.gov/dol/divisions/unemployment-insurance-tax/new-hire-reporting
Accessed2026-08-02
Create the employer account in ReEmployCT when hiring and separately determine whether nonprofit UI liability has begun
SOURCE VERIFIED
Required

Use ReEmployCT for employer registration and account administration, but do not treat registration guidance as a substitute for the statutory nonprofit coverage threshold.

Deadline
At hiring or when DOL directs registration; liability screening begins immediately.
Fee
No registration fee stated; contributions or reimbursement charges depend on coverage.
Filing agency
Connecticut Department of Labor
Responsible party
Connecticut Department of Labor, Unemployment Insurance Tax Division
Frequency
Initial and event-triggered
How to comply
Register and manage the account through ReEmployCT.
Official form or portal
ReEmployCT employer registration

Applies to: A nonprofit hiring workers in Connecticut.

Exceptions
  • Actual UI liability is separately determined under CT-F098.
If this is not done
  • Failure to register can delay account setup, produce assessments, and impair wage reporting.

Last verified: 2026-08-02

Official sources: Connecticut Department of Labor, Unemployment Insurance Tax Division and 2 more

View official sources (3)
AgencyConnecticut Department of Labor, Unemployment Insurance Tax Division
Source2026 Employer’s Guide to Unemployment Insurance
URLhttps://portal.ct.gov/dol/-/media/dol/2022-new-design-system/about/divisions/unemployment-insurance-tax/updated-employer-guide-april-23-2026.pdf
Accessed2026-08-02
AgencyConnecticut Department of Labor
SourceUnemployment Insurance Tax Division
URLhttps://portal.ct.gov/dol/divisions/unemployment-insurance-tax
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceUnemployment Compensation — Chapter 567
URLhttps://www.cga.ct.gov/current/pub/chap_567.htm
Accessed2026-08-02
Apply the current nonprofit UI threshold of one or more employees in each of thirteen different weeks
SOURCE VERIFIED
Conditional

Connecticut nonprofit UI liability begins when the organization employs one or more individuals in each of thirteen different weeks during the current or preceding calendar year.

Deadline
Threshold-triggered during the current or preceding calendar year.
Fee
Contributory tax or reimbursement charges apply after coverage; no separate threshold filing fee.
Filing agency
Connecticut Department of Labor
Responsible party
Connecticut Department of Labor, Unemployment Insurance Tax Division
Frequency
Continuous threshold monitoring
How to comply
Register and file through ReEmployCT once covered.
Official form or portal
ReEmployCT; 2026 Employer’s Guide

Applies to: A qualified section 501(c)(3) nonprofit employer.

Exceptions
  • This current Connecticut threshold is not a four-employees-in-twenty-weeks rule.
If this is not done
  • Failing to recognize coverage can produce retroactive contributions or reimbursements, interest, penalties, and missing wage reports.
Elsewhere

Last verified: 2026-08-02

Official sources: Connecticut Department of Labor, Unemployment Insurance Tax Division and 2 more

View official sources (3)
AgencyConnecticut Department of Labor, Unemployment Insurance Tax Division
Source2026 Employer’s Guide to Unemployment Insurance
URLhttps://portal.ct.gov/dol/-/media/dol/2022-new-design-system/about/divisions/unemployment-insurance-tax/updated-employer-guide-april-23-2026.pdf
Accessed2026-08-02
AgencyConnecticut Department of Labor, Unemployment Insurance Tax Division
SourceOther Conditions of Liability
URLhttps://portal.ct.gov/dol/knowledge-base/articles/unemployment-taxes/other-conditions-of-liability
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceUnemployment Compensation — Chapter 567
URLhttps://www.cga.ct.gov/current/pub/chap_567.htm
Accessed2026-08-02
File quarterly wage reports electronically through ReEmployCT
SOURCE VERIFIED
Required

File quarterly wage and contribution reports electronically for every required quarter.

Deadline
Quarterly on the DOL schedule, generally by the last day of the month after the quarter.
Fee
No filing fee; a $25 late report penalty and other charges may apply.
Filing agency
Connecticut Department of Labor
Responsible party
Connecticut Department of Labor, Unemployment Insurance Tax Division
Frequency
Quarterly
How to comply
File through ReEmployCT.
Official form or portal
Quarterly wage report through ReEmployCT

Applies to: A covered Connecticut employer.

Exceptions
  • Reimbursing employers still have quarterly wage-report duties.
If this is not done
  • Late or missing reports can produce penalties, estimated assessments, collection, and benefit-account errors.

Last verified: 2026-08-02

Official sources: Connecticut Department of Labor, Unemployment Insurance Tax Division and 2 more

View official sources (3)
AgencyConnecticut Department of Labor, Unemployment Insurance Tax Division
Source2026 Employer’s Guide to Unemployment Insurance
URLhttps://portal.ct.gov/dol/-/media/dol/2022-new-design-system/about/divisions/unemployment-insurance-tax/updated-employer-guide-april-23-2026.pdf
Accessed2026-08-02
AgencyConnecticut Department of Labor
SourceUnemployment Insurance Tax Division
URLhttps://portal.ct.gov/dol/divisions/unemployment-insurance-tax
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceUnemployment Compensation — Chapter 567
URLhttps://www.cga.ct.gov/current/pub/chap_567.htm
Accessed2026-08-02
Use the $27,000 taxable wage base for calendar year 2026
SOURCE VERIFIED
Required

For 2026, apply the Connecticut UI tax rate to the first $27,000 of each employee’s covered wages.

Deadline
For wages paid in calendar year 2026.
Fee
Tax amount depends on the assigned rate and covered wages.
Filing agency
Connecticut Department of Labor
Responsible party
Connecticut Department of Labor, Unemployment Insurance Tax Division
Frequency
Annual rate year
How to comply
Report wages and contributions through ReEmployCT.
Official form or portal
2026 UI rate information

Applies to: A contributory Connecticut employer calculating 2026 UI contributions.

Exceptions
  • Reimbursement-financed nonprofits do not use the contributory wage-base calculation in the same way.
If this is not done
  • Using the wrong wage base can underpay or overpay contributions.

Last verified: 2026-08-02

Official sources: Connecticut Department of Labor, Unemployment Insurance Tax Division and 1 more

View official sources (2)
AgencyConnecticut Department of Labor, Unemployment Insurance Tax Division
Source2026 Employer’s Guide to Unemployment Insurance
URLhttps://portal.ct.gov/dol/-/media/dol/2022-new-design-system/about/divisions/unemployment-insurance-tax/updated-employer-guide-april-23-2026.pdf
Accessed2026-08-02
AgencyConnecticut Department of Labor
Source2026 Unemployment Tax Rate Information
URLhttps://portal.ct.gov/dol/divisions/unemployment-insurance-tax/information-on-unemployment-tax-rate-for-calendar-year-2026
Accessed2026-08-02
Elect reimbursement financing only through the statutory nonprofit election process
VERIFICATION IN PROGRESS
Conditional

A qualifying nonprofit may elect to reimburse benefits instead of paying regular contributions, subject to election timing, duration, security, advance payment, and revocation rules.

Deadline
Within the election period stated in the DOL notice or statute; exact account deadline must be confirmed.
Fee
No filing fee identified; benefit charges, security, and advance payments may apply.
Filing agency
Connecticut Department of Labor
Responsible party
Connecticut Department of Labor, Unemployment Insurance Tax Division
Frequency
Election and recurring liability
How to comply
Submit the current reimbursement election and comply with DOL account instructions.
Official form or portal
Nonprofit reimbursement election through ReEmployCT/DOL

Applies to: A qualified section 501(c)(3) nonprofit choosing between contributory and reimbursement financing.

Exceptions
  • Election terms can bind the organization for a statutory period and may require security.
If this is not done
  • A late or defective election can leave the organization contributory or create unexpected benefit-charge liability.

Verification in progress. Safe approach: A qualifying nonprofit may elect to reimburse benefits instead of paying regular contributions, subject to election timing, duration, security, advance payment, and revocation rules. Unresolved: Obtain the election deadline and security terms from DOL before choosing reimbursement. Why the official evidence is insufficient: The current public materials do not yield one universal operational deadline and security amount. Needed to resolve: Connecticut Department of Labor, Unemployment Insurance Tax Division; supporting sources CT-S043, CT-S047. Risk if this is treated as settled: A late or defective election can leave the organization contributory or create unexpected benefit-charge liability.

Last verified: 2026-08-02

Verification note: One or more details in this entry are still being confirmed against the cited official materials.

Official sources: Connecticut Department of Labor, Unemployment Insurance Tax Division and 1 more

View official sources (2)
AgencyConnecticut Department of Labor, Unemployment Insurance Tax Division
Source2026 Employer’s Guide to Unemployment Insurance
URLhttps://portal.ct.gov/dol/-/media/dol/2022-new-design-system/about/divisions/unemployment-insurance-tax/updated-employer-guide-april-23-2026.pdf
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceUnemployment Compensation — Chapter 567
URLhttps://www.cga.ct.gov/current/pub/chap_567.htm
Accessed2026-08-02
Apply nonprofit UI exclusions for ministers, religious orders, students, work-relief programs, and other statutory services narrowly
SOURCE VERIFIED
Conditional

Use the exact statutory exclusion and document all conditions; nonprofit status alone does not exclude ordinary employees.

Deadline
Before excluding wages or services from UI reports.
Fee
No filing fee; assessment risk depends on classification.
Filing agency
Connecticut Department of Labor
Responsible party
Connecticut Department of Labor, Unemployment Insurance Tax Division
Frequency
Per worker and service relationship
How to comply
Maintain role, school, religious-order, program, and compensation records.
Official form or portal
ReEmployCT account records

Applies to: A nonprofit paying individuals whose services may fall within a statutory UI exclusion.

Exceptions
  • Independent-contractor status uses a separate legal test.
If this is not done
  • Incorrect exclusion can produce retroactive contributions or reimbursements, penalties, and benefit disputes.

Last verified: 2026-08-02

Official sources: Connecticut Department of Labor, Unemployment Insurance Tax Division and 1 more

View official sources (2)
AgencyConnecticut Department of Labor, Unemployment Insurance Tax Division
Source2026 Employer’s Guide to Unemployment Insurance
URLhttps://portal.ct.gov/dol/-/media/dol/2022-new-design-system/about/divisions/unemployment-insurance-tax/updated-employer-guide-april-23-2026.pdf
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceUnemployment Compensation — Chapter 567
URLhttps://www.cga.ct.gov/current/pub/chap_567.htm
Accessed2026-08-02

Workers’ compensation, CT Paid Leave, paid sick leave, wages, and MyCTSavings12 requirements · 2 verification in progress

Five separate employer programs that do not share a trigger. Workers’ compensation must exist before the first covered employee begins work and is never derived from the unemployment threshold. CT Paid Leave generally begins with one covered employee at a 0.5% contribution reported quarterly. Paid sick leave covers employers with 11 or more employees in 2026 and reaches one or more on January 1, 2027. MyCTSavings is separate again: five or more employees and no qualified plan.

Secure workers’ compensation coverage before the first covered employee begins work
SOURCE VERIFIED
Required

Obtain workers’ compensation insurance or approved self-insurance before covered employment begins; nonprofit status does not create a blanket exemption.

Deadline
Before the first covered employee begins work.
Fee
Insurance premium or self-insurance cost varies; no universal state filing fee.
Filing agency
Connecticut Workers’ Compensation Commission
Frequency
Continuous
How to comply
Purchase coverage from an authorized carrier or obtain approved self-insurance and maintain proof.
Official form or portal
Workers’ compensation policy or self-insurance approval

Applies to: A Connecticut nonprofit employing a covered worker.

Exceptions
  • Coverage is independent of the UI threshold.
If this is not done
  • Uninsured employment can produce stop-work consequences, civil penalties, benefit liability, and other enforcement.
Elsewhere

Last verified: 2026-08-02

Official sources: Connecticut Workers’ Compensation Commission and 2 more

View official sources (3)
AgencyConnecticut Workers’ Compensation Commission
SourceWorkers’ Compensation Insurance
URLhttps://portal.ct.gov/wcc/knowledge-base/articles/employers/workers-compensation-insurance
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceWorkers’ Compensation Act — Chapter 568
URLhttps://www.cga.ct.gov/current/pub/chap_568.htm
Accessed2026-08-02
AgencyConnecticut Workers’ Compensation Commission
SourceWorkers’ Compensation eServices
URLhttps://portal.ct.gov/wcc/eservices
Accessed2026-08-02
Classify full-time, part-time, temporary, seasonal, officers, casual workers, interns, volunteers, and contractors under Chapter 568
SOURCE VERIFIED
Required

Apply the statutory employee and exclusion definitions to each relationship rather than relying on labels or nonprofit status.

Deadline
Before work begins and whenever duties or compensation change.
Fee
No classification filing fee; insurance and liability depend on the result.
Filing agency
Connecticut Workers’ Compensation Commission
Frequency
Per worker
How to comply
Document duties, control, compensation, volunteer status, and any exclusion.
Official form or portal
Coverage records and contracts

Applies to: A nonprofit using paid or unpaid labor in Connecticut.

Exceptions
  • UI, wage, tax, and workers’ compensation classifications can use different tests.
If this is not done
  • Misclassification can leave the organization uninsured and liable for benefits and penalties.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 1 more

View official sources (2)
AgencyConnecticut General Assembly
SourceWorkers’ Compensation Act — Chapter 568
URLhttps://www.cga.ct.gov/current/pub/chap_568.htm
Accessed2026-08-02
AgencyConnecticut Workers’ Compensation Commission
SourceWorkers’ Compensation Insurance
URLhttps://portal.ct.gov/wcc/knowledge-base/articles/employers/workers-compensation-insurance
Accessed2026-08-02
Obtain case-specific confirmation before treating volunteers or interns as outside workers’ compensation
VERIFICATION IN PROGRESS
Unknown

Current official sources do not support a universal exclusion for every volunteer or intern; compensation, control, program design, and statutory category can change the result.

Deadline
Before the service begins.
Fee
Insurance or optional coverage cost varies.
Filing agency
Connecticut Workers’ Compensation Commission
Frequency
Per relationship
How to comply
Request carrier or WCC classification confirmation and document the relationship.
Official form or portal
Workers’ compensation policy and WCC guidance

Applies to: A nonprofit relying on unpaid volunteers, stipended volunteers, interns, trainees, or mixed paid/unpaid service.

Exceptions
  • Volunteer immunity, unemployment, wage law, and tax treatment do not decide workers’ compensation status.
If this is not done
  • Incorrect exclusion can leave the nonprofit uninsured for an injury.

Verification in progress. Safe approach: Current official sources do not support a universal exclusion for every volunteer or intern; compensation, control, program design, and statutory category can change the result. Unresolved: Confirm coverage with the insurer or WCC before relying on exclusion. Why the official evidence is insufficient: The treatment of stipends, interns, trainees, and mixed roles requires facts and carrier/WCC confirmation. Needed to resolve: Connecticut Workers’ Compensation Commission; supporting sources CT-S048, CT-S049. Risk if this is treated as settled: Incorrect exclusion can leave the nonprofit uninsured for an injury.

Last verified: 2026-08-02

Verification note: One or more details in this entry are still being confirmed against the cited official materials.

Official sources: Connecticut Workers’ Compensation Commission and 1 more

View official sources (2)
AgencyConnecticut Workers’ Compensation Commission
SourceWorkers’ Compensation Insurance
URLhttps://portal.ct.gov/wcc/knowledge-base/articles/employers/workers-compensation-insurance
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceWorkers’ Compensation Act — Chapter 568
URLhttps://www.cga.ct.gov/current/pub/chap_568.htm
Accessed2026-08-02
Report work injuries and cooperate with the insurer and Commission process
SOURCE VERIFIED
Required

Provide required notices, report the injury to the carrier, preserve records, and use the current WCC forms and electronic tools.

Deadline
Immediately or within the form-specific period after notice of injury.
Fee
No universal filing fee; claim costs depend on coverage.
Filing agency
Connecticut Workers’ Compensation Commission
Frequency
Per injury
How to comply
Follow the WCC employer injury steps and insurer reporting process.
Official form or portal
WCC forms and eServices

Applies to: A covered employer after a worker’s injury or occupational illness.

Exceptions
  • Emergency and safety-reporting obligations may also apply.
If this is not done
  • Delayed reporting can impair benefits, increase penalties, and complicate claim defense.

Last verified: 2026-08-02

Official sources: Connecticut Workers’ Compensation Commission and 2 more

View official sources (3)
AgencyConnecticut Workers’ Compensation Commission
SourceWorkers’ Compensation Forms and Worksheets
URLhttps://portal.ct.gov/wcc/knowledge-base/articles/forms-and-publications/workers-comp-forms-and-worksheets
Accessed2026-08-02
AgencyConnecticut Workers’ Compensation Commission
SourceAfter a Worker’s Injury or Illness
URLhttps://portal.ct.gov/wcc/knowledge-base/articles/employers/after-a-workers-injury-or-illness
Accessed2026-08-02
AgencyConnecticut Workers’ Compensation Commission
SourceWorkers’ Compensation eServices
URLhttps://portal.ct.gov/wcc/eservices
Accessed2026-08-02
Register for CT Paid Leave when the nonprofit has one or more covered employees
SOURCE VERIFIED
Required

Register with the CT Paid Leave Authority; the program generally applies beginning with one covered employee.

Deadline
At or before covered employment and payroll contributions.
Fee
No separate registration fee; contributions apply.
Filing agency
Connecticut Paid Leave Authority
Frequency
Initial and ongoing
How to comply
Register through the CT Paid Leave employer portal.
Official form or portal
CT Paid Leave business registration

Applies to: A Connecticut nonprofit with one or more covered employees.

Exceptions
  • CT Paid Leave wage replacement is separate from Connecticut FMLA job protection, federal FMLA, and paid sick leave.
If this is not done
  • Failure to register and remit can produce assessments, interest, penalties, and employee benefit problems.

Last verified: 2026-08-02

Official sources: Connecticut Paid Leave Authority and 2 more

View official sources (3)
AgencyConnecticut Paid Leave Authority
SourceHow CT Paid Leave Works
URLhttps://www.ctpaidleave.org/how-ct-paid-leave-works
Accessed2026-08-02
AgencyConnecticut Paid Leave Authority
SourceRegister Your Business — CT Paid Leave
URLhttps://www.ctpaidleave.org/for-businesses-and-employers/register-your-business
Accessed2026-08-02
AgencyConnecticut Department of Labor
SourceConnecticut Leave Programs
URLhttps://portal.ct.gov/dol/divisions/legal/connecticut-leave-programs
Accessed2026-08-02
Withhold and remit CT Paid Leave contributions at 0.5% of covered wages each quarter
SOURCE VERIFIED
Required

Withhold employee contributions at 0.5% of covered wages and submit quarterly wage and contribution information through the Authority’s portal.

Deadline
Quarterly on the Authority schedule.
Fee
0.5% of covered wages, subject to the program wage base.
Filing agency
Connecticut Paid Leave Authority
Frequency
Quarterly
How to comply
Report wages and remit through the CT Paid Leave portal.
Official form or portal
CT Paid Leave contribution portal

Applies to: A covered Connecticut employer.

Exceptions
  • The contribution is not the same as UI tax or state withholding.
If this is not done
  • Failure to withhold, report, or remit can produce assessments, interest, and penalties.

Last verified: 2026-08-02

Official sources: Connecticut Paid Leave Authority and 1 more

View official sources (2)
AgencyConnecticut Paid Leave Authority
SourceHow CT Paid Leave Works
URLhttps://www.ctpaidleave.org/how-ct-paid-leave-works
Accessed2026-08-02
AgencyConnecticut Paid Leave Authority
SourceRemit Contributions — Online Portal Process
URLhttps://www.ctpaidleave.org/remit-contributions/online-portal-process
Accessed2026-08-02
Confirm private-plan substitution, zero-wage filing, and account-closure steps with the Authority
VERIFICATION IN PROGRESS
Unknown

The program allows approved private plans and requires account administration, but reviewed public sources did not resolve one universal zero-wage and closure sequence for every employer.

Deadline
Before substituting a private plan and when payroll or the employer account ends.
Fee
Private-plan and account costs vary.
Filing agency
Connecticut Paid Leave Authority
Frequency
Event-triggered
How to comply
Use the Authority’s approval and employer-portal processes and obtain written closure confirmation.
Official form or portal
CT Paid Leave employer portal

Applies to: A covered employer seeking a private plan, reporting no wages after registration, or ending Connecticut employment.

Exceptions
  • Closing DRS or UI accounts does not automatically close CT Paid Leave.
If this is not done
  • Assuming the account is closed can leave quarterly filing or contribution exposure.

Verification in progress. Safe approach: The program allows approved private plans and requires account administration, but reviewed public sources did not resolve one universal zero-wage and closure sequence for every employer. Unresolved: Confirm the current process with the CT Paid Leave Authority. Why the official evidence is insufficient: The exact approval, zero-wage, and closure steps remain portal- and account-specific. Needed to resolve: Connecticut Paid Leave Authority; supporting sources CT-S053, CT-S054, CT-S055. Risk if this is treated as settled: Assuming the account is closed can leave quarterly filing or contribution exposure.

Last verified: 2026-08-02

Verification note: One or more details in this entry are still being confirmed against the cited official materials.

Official sources: Connecticut Paid Leave Authority and 2 more

View official sources (3)
AgencyConnecticut Paid Leave Authority
SourceHow CT Paid Leave Works
URLhttps://www.ctpaidleave.org/how-ct-paid-leave-works
Accessed2026-08-02
AgencyConnecticut Paid Leave Authority
SourceRegister Your Business — CT Paid Leave
URLhttps://www.ctpaidleave.org/for-businesses-and-employers/register-your-business
Accessed2026-08-02
AgencyConnecticut Paid Leave Authority
SourceRemit Contributions — Online Portal Process
URLhttps://www.ctpaidleave.org/remit-contributions/online-portal-process
Accessed2026-08-02
Apply Connecticut paid sick leave in 2026 when the employer has 11 or more employees
SOURCE VERIFIED
Conditional

For 2026, the paid-sick-leave phase applies at 11 or more employees under the current employee-count rule.

Deadline
Effective January 1, 2026, with coverage measured under the current statute and guidance.
Fee
No registration fee; paid leave is an employment cost.
Filing agency
Connecticut Department of Labor
Responsible party
Connecticut Department of Labor, Wage and Workplace Standards Division
Frequency
Continuous during 2026
How to comply
Adopt compliant accrual, use, notice, and recordkeeping procedures.
Official form or portal
2026 Paid Sick Leave poster and FAQ

Applies to: A Connecticut employer with 11 or more employees in 2026, subject to statutory exclusions.

Exceptions
  • The future 2027 one-employee phase is separate and must not be applied early.
If this is not done
  • Noncompliance can lead to complaints, back pay, penalties, and retaliation liability.

Last verified: 2026-08-02

Official sources: Connecticut Department of Labor, Wage and Workplace Standards Division and 2 more

View official sources (3)
AgencyConnecticut Department of Labor, Wage and Workplace Standards Division
SourcePaid Sick Leave Poster Effective January 1, 2026
URLhttps://portal.ct.gov/dol/-/media/dol/2022-new-design-system/divisions/wage-and-workplace-standards/psl-poster-effective1-1-2026.pdf
Accessed2026-08-02
AgencyConnecticut Department of Labor, Wage and Workplace Standards Division
SourcePaid Sick Leave FAQs Effective January 1, 2025, as Amended
URLhttps://portal.ct.gov/dol/-/media/dol/2022-new-design-system/divisions/wage-and-workplace-standards/psl-faqs-effective-1-1-25-amended.pdf
Accessed2026-08-02
AgencyConnecticut Department of Labor
SourceWage and Workplace Standards Division
URLhttps://portal.ct.gov/dol/divisions/wage-and-workplace-standards
Accessed2026-08-02
Prepare for the one-or-more-employee paid-sick-leave phase beginning January 1, 2027
SOURCE VERIFIED
Conditional

The enacted phase-in reaches employers with one or more employees on January 1, 2027.

Deadline
Effective January 1, 2027.
Fee
No registration fee; paid leave is an employment cost.
Filing agency
Connecticut Department of Labor
Responsible party
Connecticut Department of Labor, Wage and Workplace Standards Division
Frequency
Future continuous rule
How to comply
Update policies, payroll tracking, notices, and records before the effective date.
Official form or portal
Paid Sick Leave FAQ

Applies to: A Connecticut employer that will have at least one employee in 2027, subject to statutory exclusions.

Exceptions
  • This is future-effective and is not the current 2026 threshold.
If this is not done
  • Failure to prepare can cause immediate noncompliance when the future phase begins.

Last verified: 2026-08-02

Official source: Connecticut Department of Labor, Wage and Workplace Standards Division — Paid Sick Leave FAQs Effective January 1, 2025, as Amended

View official source
AgencyConnecticut Department of Labor, Wage and Workplace Standards Division
SourcePaid Sick Leave FAQs Effective January 1, 2025, as Amended
URLhttps://portal.ct.gov/dol/-/media/dol/2022-new-design-system/divisions/wage-and-workplace-standards/psl-faqs-effective-1-1-25-amended.pdf
Accessed2026-08-02
Accrue one hour per 30 hours worked, subject to the 40-hour annual cap, carryover, and 120-day waiting period
SOURCE VERIFIED
Required

Track accrual at one hour for every 30 hours worked, up to 40 hours per year, permit required carryover, and apply the 120-calendar-day use waiting period and statutory exclusions.

Deadline
Beginning with covered employment and throughout each benefit year.
Fee
No filing fee; paid leave cost depends on use.
Filing agency
Connecticut Department of Labor
Responsible party
Connecticut Department of Labor, Wage and Workplace Standards Division
Frequency
Ongoing
How to comply
Maintain payroll records, provide notice, and administer leave without prohibited retaliation.
Official form or portal
Paid Sick Leave poster and FAQ

Applies to: An employee and employer covered by Connecticut paid sick leave.

Exceptions
  • Collective-bargaining and employee exclusions must be applied exactly.
If this is not done
  • Incorrect accrual, denial, or retaliation can lead to complaints, back pay, and penalties.

Last verified: 2026-08-02

Official sources: Connecticut Department of Labor, Wage and Workplace Standards Division and 1 more

View official sources (2)
AgencyConnecticut Department of Labor, Wage and Workplace Standards Division
SourcePaid Sick Leave Poster Effective January 1, 2026
URLhttps://portal.ct.gov/dol/-/media/dol/2022-new-design-system/divisions/wage-and-workplace-standards/psl-poster-effective1-1-2026.pdf
Accessed2026-08-02
AgencyConnecticut Department of Labor, Wage and Workplace Standards Division
SourcePaid Sick Leave FAQs Effective January 1, 2025, as Amended
URLhttps://portal.ct.gov/dol/-/media/dol/2022-new-design-system/divisions/wage-and-workplace-standards/psl-faqs-effective-1-1-25-amended.pdf
Accessed2026-08-02
Pay at least the current Connecticut minimum wage and comply with overtime rules
SOURCE VERIFIED
Required

Pay at least $16.94 per hour in 2026 and apply Connecticut and federal overtime and exemption rules. Maintain compliant wage-payment timing, final pay, personnel records, child-labor practices, and required workplace posters.

Deadline
Each pay period in 2026.
Fee
Wage cost; no filing fee.
Filing agency
Connecticut Department of Labor
Responsible party
Connecticut Department of Labor, Wage and Workplace Standards Division
Frequency
Each pay period
How to comply
Use compliant payroll classifications and retain time and wage records. Display the current official posters and retain payroll and personnel records.
Official form or portal
DOL Wage and Hour guidance and Labor Regulation Posters

Applies to: A nonprofit employing nonexempt workers in Connecticut.

Exceptions
  • Some employees and industries have separate wage orders or exemptions.
If this is not done
  • Underpayment can produce back wages, damages, penalties, and retaliation claims.

Last verified: 2026-08-02

Official sources: Connecticut Department of Labor and 2 more

View official sources (3)
AgencyConnecticut Department of Labor
SourceWage and Workplace Standards Division
URLhttps://portal.ct.gov/dol/divisions/wage-and-workplace-standards
Accessed2026-08-02
AgencyConnecticut Department of Labor
SourceWage and Hour
URLhttps://portal.ct.gov/dol/divisions/wage-and-workplace-standards/wage-and-hour
Accessed2026-08-02
AgencyConnecticut Department of Labor
SourceLabor Regulation Posters
URLhttps://portal.ct.gov/dol/divisions/wage-and-workplace-standards/labor-regulation-posters
Accessed2026-08-02
Register for MyCTSavings or certify an exemption when the employer has five or more employees and does not offer a qualified retirement plan
SOURCE VERIFIED
Conditional

Register for MyCTSavings and facilitate payroll deductions, or certify the employer’s exemption for an existing qualified plan. The current newly eligible employer deadline is August 31, 2026.

Deadline
By the deadline in the employer notice; August 31, 2026 for the current newly eligible cohort.
Fee
No employer program fee.
Filing agency
Office of the State Comptroller, Connecticut Retirement Security Program (MyCTSavings)
Responsible party
Connecticut Retirement Security Program, Office of the State Comptroller
Frequency
Initial and ongoing payroll facilitation
How to comply
Register or certify exemption through the MyCTSavings employer portal, upload employee information, and facilitate employee payroll deductions.
Official form or portal
MyCTSavings employer registration portal

Applies to: A Connecticut nonprofit employer with five or more employees, at least five of whom meet the program compensation rule, that has been in business at least two years and does not offer a qualified retirement plan.

Exceptions
  • Employers with fewer than five employees, employers in business less than two years, and employers offering a qualified retirement plan are exempt from facilitation under current program guidance.
If this is not done
  • Failure to register or certify can lead to program enforcement and leave eligible employees without required access.

Last verified: 2026-08-02

Official sources: Connecticut Retirement Security Program / Office of the State Comptroller and 1 more

View official sources (2)
AgencyConnecticut Retirement Security Program / Office of the State Comptroller
SourceMyCTSavings Employer Program Details
URLhttps://myctsavings.com/employers/program-details
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceConnecticut Retirement Security Program — Chapter 574
URLhttps://www.cga.ct.gov/current/pub/chap_574.htm
Accessed2026-08-02

Charitable gaming and alcohol fundraising12 requirements · 3 verification in progress

Applies when the organization runs a bingo game, bazaar, or raffle, or serves or auctions alcohol at an event. Ordinary charitable gaming is municipally administered under Chapter 98, with permit classes, fees, prizes, and frequency set locally rather than by one statewide amount, while the Department of Consumer Protection keeps sealed tickets. The temporary noncommercial liquor permit costs $50 per day plus a $10 nonrefundable application fee and lasts no more than two weeks; a caterer or licensed venue is a different path.

Use municipal permits for bingo, bazaars, and raffles after the January 1, 2018 transfer
SOURCE VERIFIED
Conditional

Since January 1, 2018, municipalities administer and enforce ordinary bingo, bazaar, and raffle permits under the state statutory framework.

Deadline
Before the gaming event or ticket sales begin.
Fee
Municipal fee subject to statutory maximums and local adoption.
Filing agency
Connecticut local health, zoning, building, fire, occupancy, police, and chief executive authorities
Responsible party
Municipal chief executive officer, police chief, or other local issuing authority; Connecticut Department of Consumer Protection for state oversight information
Frequency
Per permit or event
How to comply
Apply to the local issuing authority using the municipality’s current permit process.
Official form or portal
Municipal bingo, bazaar, or raffle permit

Applies to: An eligible organization conducting bingo, a bazaar, or a raffle in a Connecticut municipality that has authorized the activity.

Exceptions
  • Sealed tickets and other retained state-regulated games are separate.
If this is not done
  • Unpermitted gaming can lead to cancellation, penalties, and loss of organizational eligibility.

Last verified: 2026-08-02

Official sources: Connecticut Department of Consumer Protection, Gaming Division and 2 more

View official sources (3)
AgencyConnecticut Department of Consumer Protection, Gaming Division
SourceBingo, Bazaar and Raffle Information for Organizations and Municipal Officials
URLhttps://portal.ct.gov/dcp/gaming-division/gaming/bingo-bazaar-and-raffle-information-for-organizations-and-municipal-officials
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Gaming Division
SourceBingo Transition Information
URLhttps://portal.ct.gov/dcp/licensing/bingo-transition-information?archived=true
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceBingo, Bazaars and Raffles — Chapter 98
URLhttps://www.cga.ct.gov/current/pub/chap_098.htm
Accessed2026-08-02
Verify eligible organization type, local authorization, minimum existence period, and volunteer control before gaming
SOURCE VERIFIED
Conditional

The organization must fit an eligible statutory category, satisfy any minimum-existence rule, operate through eligible members or volunteers, and use proceeds for permitted purposes.

Deadline
Before applying and continuously through the event.
Fee
Local permit fee within statutory maximum.
Filing agency
Connecticut town clerks and municipal gaming issuing authorities
Responsible party
Municipal issuing authority
Frequency
Per permit
How to comply
Provide organizational, existence, member, purpose, and event information required by the municipality.
Official form or portal
Municipal gaming permit application

Applies to: A nonprofit seeking a municipal bingo, bazaar, or raffle permit.

Exceptions
  • Federal section 501(c)(3) recognition alone does not establish every Chapter 98 eligibility category.
If this is not done
  • Failure to satisfy eligibility can cause denial, revocation, or enforcement.

Last verified: 2026-08-02

Official sources: Connecticut Department of Consumer Protection, Gaming Division and 1 more

View official sources (2)
AgencyConnecticut Department of Consumer Protection, Gaming Division
SourceBingo, Bazaar and Raffle Information for Organizations and Municipal Officials
URLhttps://portal.ct.gov/dcp/gaming-division/gaming/bingo-bazaar-and-raffle-information-for-organizations-and-municipal-officials
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceBingo, Bazaars and Raffles — Chapter 98
URLhttps://www.cga.ct.gov/current/pub/chap_098.htm
Accessed2026-08-02
Use the correct municipal bingo permit class and comply with event, prize, age, and fee limits
SOURCE VERIFIED
Conditional

Select the permit class that matches the event frequency and format and comply with the corresponding event, prize, age, and municipal-fee limits.

Deadline
Before conducting bingo.
Fee
Municipal fee may not exceed the statutory class maximum.
Filing agency
Connecticut town clerks and municipal gaming issuing authorities
Responsible party
Municipal issuing authority
Frequency
Per permit class
How to comply
Apply through the municipal authority and retain game and prize records.
Official form or portal
Municipal bingo permit

Applies to: An eligible organization conducting bingo.

Exceptions
  • Electronic bingo and sealed tickets require separate analysis.
If this is not done
  • Using the wrong class or exceeding limits can invalidate the permit and produce enforcement.

Last verified: 2026-08-02

Official sources: Connecticut Department of Consumer Protection, Gaming Division and 1 more

View official sources (2)
AgencyConnecticut Department of Consumer Protection, Gaming Division
SourceBingo, Bazaar and Raffle Information for Organizations and Municipal Officials
URLhttps://portal.ct.gov/dcp/gaming-division/gaming/bingo-bazaar-and-raffle-information-for-organizations-and-municipal-officials
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceBingo, Bazaars and Raffles — Chapter 98
URLhttps://www.cga.ct.gov/current/pub/chap_098.htm
Accessed2026-08-02
File the bingo financial return within ten days and remit the statutory five-percent amount
SOURCE VERIFIED
Required

File the post-event return within ten days and remit five percent of gross receipts less prizes, as required by Chapter 98.

Deadline
Within 10 days after the bingo event or reporting period.
Fee
Five percent of gross receipts less prizes, plus any local permit fee.
Filing agency
Connecticut town clerks and municipal gaming issuing authorities
Responsible party
Municipal issuing authority
Frequency
Per event or permit period
How to comply
Submit the municipal financial return and payment.
Official form or portal
Municipal bingo financial return

Applies to: A permittee completing a bingo event or session for which the statutory return applies.

Exceptions
  • The calculation must use the statutory gross-receipts-minus-prizes base.
If this is not done
  • Late or inaccurate reporting can produce penalties, permit consequences, and collection.

Last verified: 2026-08-02

Official sources: Connecticut Department of Consumer Protection, Gaming Division and 1 more

View official sources (2)
AgencyConnecticut Department of Consumer Protection, Gaming Division
SourceBingo, Bazaar and Raffle Information for Organizations and Municipal Officials
URLhttps://portal.ct.gov/dcp/gaming-division/gaming/bingo-bazaar-and-raffle-information-for-organizations-and-municipal-officials
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceBingo, Bazaars and Raffles — Chapter 98
URLhttps://www.cga.ct.gov/current/pub/chap_098.htm
Accessed2026-08-02
Use the correct municipal raffle or bazaar permit class and file the financial report by the end of the following month
SOURCE VERIFIED
Conditional

Select the permit class that matches duration, prize ceiling, and frequency, and file the required financial report by the end of the month following the event.

Deadline
Permit before ticket sales or event; report by the last day of the following month.
Fee
Municipal fee subject to statutory class maximums.
Filing agency
Connecticut town clerks and municipal gaming issuing authorities
Responsible party
Municipal issuing authority
Frequency
Per event or permit
How to comply
Apply locally and submit the post-event financial report.
Official form or portal
Municipal raffle or bazaar permit and report

Applies to: An eligible organization conducting a raffle or bazaar.

Exceptions
  • Permit classes are compressed here because only material differences in duration, frequency, and prize ceilings change the decision.
If this is not done
  • Unpermitted sales or late reports can lead to penalties and future permit denial.

Last verified: 2026-08-02

Official sources: Connecticut Department of Consumer Protection, Gaming Division and 1 more

View official sources (2)
AgencyConnecticut Department of Consumer Protection, Gaming Division
SourceBingo, Bazaar and Raffle Information for Organizations and Municipal Officials
URLhttps://portal.ct.gov/dcp/gaming-division/gaming/bingo-bazaar-and-raffle-information-for-organizations-and-municipal-officials
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceBingo, Bazaars and Raffles — Chapter 98
URLhttps://www.cga.ct.gov/current/pub/chap_098.htm
Accessed2026-08-02
Use unpaid eligible members or volunteers, enforce age limits, and do not award alcohol as a prize
SOURCE VERIFIED
Required

Comply with Chapter 98’s member and volunteer restrictions, age rules, compensation limits, ticket requirements, winner records, and prohibition on alcohol prizes.

Deadline
Throughout ticket sales, event operation, and prize distribution.
Fee
No separate fee beyond the permit.
Filing agency
Connecticut town clerks and municipal gaming issuing authorities
Responsible party
Municipal issuing authority
Frequency
Per event
How to comply
Train workers, document eligibility, and maintain ticket, winner, prize, and proceeds records.
Official form or portal
Gaming records required by Chapter 98

Applies to: An organization operating bingo, a bazaar, or a raffle.

Exceptions
  • Persons under sixteen and persons under eighteen are subject to different activity restrictions under the statute.
If this is not done
  • Violations can result in permit revocation, penalties, and ineligibility.

Last verified: 2026-08-02

Official sources: Connecticut Department of Consumer Protection, Gaming Division and 1 more

View official sources (2)
AgencyConnecticut Department of Consumer Protection, Gaming Division
SourceBingo, Bazaar and Raffle Information for Organizations and Municipal Officials
URLhttps://portal.ct.gov/dcp/gaming-division/gaming/bingo-bazaar-and-raffle-information-for-organizations-and-municipal-officials
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceBingo, Bazaars and Raffles — Chapter 98
URLhttps://www.cga.ct.gov/current/pub/chap_098.htm
Accessed2026-08-02
Obtain the separate state authorization for sealed-ticket activity
SOURCE VERIFIED
Conditional

Sealed tickets remain regulated by the Connecticut Department of Consumer Protection rather than the ordinary municipal raffle permit.

Deadline
Before obtaining, selling, distributing, or operating sealed tickets.
Fee
License, permit, inventory, and report fees are role-specific.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Gaming Division
Frequency
Initial, event, and recurring reporting
How to comply
Use the applicable DCP organization, operator, dealer, or distributor filing.
Official form or portal
Charitable Games — Sealed Tickets licensing

Applies to: An eligible organization conducting sealed-ticket gaming or dealing, distributing, or operating sealed-ticket products.

Exceptions
  • A municipal raffle or bazaar permit does not authorize sealed tickets.
If this is not done
  • Unauthorized sealed-ticket activity can lead to seizure, penalties, and license consequences.

Last verified: 2026-08-02

Official sources: Connecticut Department of Consumer Protection, Gaming Division and 2 more

View official sources (3)
AgencyConnecticut Department of Consumer Protection, Gaming Division
SourceCharitable Games — Sealed Tickets
URLhttps://portal.ct.gov/dcp/license-services-division/license-division/charitable-games---sealed-tickets
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Gaming Division
SourceCharitable Games
URLhttps://portal.ct.gov/dcp/license-services-division/license-division/charitable-games
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Gaming Division
SourceGaming Division — Frequently Asked Questions
URLhttps://portal.ct.gov/dcp/gaming-division/gaming/gaming-division---frequently-asked-questions
Accessed2026-08-02
Confirm internet ticket sales, electronic payment, electronic delivery, interstate sales, and remote participation before use
VERIFICATION IN PROGRESS
Unknown

Current official sources do not provide one complete operational rule for every electronic method; a drawing may not be conducted exclusively online, but that does not resolve all sale, payment, delivery, and location questions.

Deadline
Before enabling the electronic method.
Fee
Permit and platform costs depend on the method.
Filing agency
Connecticut town clerks and municipal gaming issuing authorities
Responsible party
Municipal issuing authority; Connecticut Department of Consumer Protection, Gaming Division
Frequency
Event-triggered
How to comply
Obtain written municipal and DCP confirmation and preserve the proposed ticket, payment, purchaser-location, and drawing workflow.
Official form or portal
Municipal permit and DCP Gaming Division guidance

Applies to: An organization proposing online raffle sales, social-media sales, credit-card payment, electronic tickets, out-of-state purchasers, electronic bingo, or remote participation.

Exceptions
  • Do not infer permission or prohibition from statutory silence.
If this is not done
  • An unsupported electronic method can invalidate the permit and create illegal-gambling exposure.

Verification in progress. Safe approach: Current official sources do not provide one complete operational rule for every electronic method; a drawing may not be conducted exclusively online, but that does not resolve all sale, payment, delivery, and location questions. Unresolved: Obtain written approval from the local issuing authority and DCP before launch. Why the official evidence is insufficient: The legality of the exact electronic workflow remains unresolved. Needed to resolve: Municipal issuing authority; Connecticut Department of Consumer Protection, Gaming Division; supporting sources CT-S063, CT-S067, CT-S068. Risk if this is treated as settled: An unsupported electronic method can invalidate the permit and create illegal-gambling exposure.

Last verified: 2026-08-02

Verification note: One or more details in this entry are still being confirmed against the cited official materials.

Official sources: Connecticut Department of Consumer Protection, Gaming Division and 2 more

View official sources (3)
AgencyConnecticut Department of Consumer Protection, Gaming Division
SourceBingo, Bazaar and Raffle Information for Organizations and Municipal Officials
URLhttps://portal.ct.gov/dcp/gaming-division/gaming/bingo-bazaar-and-raffle-information-for-organizations-and-municipal-officials
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Gaming Division
SourceGaming Division — Frequently Asked Questions
URLhttps://portal.ct.gov/dcp/gaming-division/gaming/gaming-division---frequently-asked-questions
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceBingo, Bazaars and Raffles — Chapter 98
URLhttps://www.cga.ct.gov/current/pub/chap_098.htm
Accessed2026-08-02
Confirm whether a casino night, poker event, or other special-event gaming method is authorized before advertising or operation
VERIFICATION IN PROGRESS
Unknown

The reviewed official sources do not establish a general nonprofit casino-night authorization; classify the exact game and prize structure before proceeding.

Deadline
Before advertising, selling admissions, or operating the event.
Fee
Permit or license fee not confirmed.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Gaming Division; municipal issuing authority
Frequency
Event-triggered
How to comply
Submit the event design to DCP and the municipality for a written determination.
Official form or portal
DCP Charitable Games guidance

Applies to: A nonprofit proposing casino-style games, poker, Las Vegas nights, or another game not clearly covered by an ordinary bingo, bazaar, raffle, or sealed-ticket authorization.

Exceptions
  • A charitable purpose does not legalize an otherwise unauthorized game.
If this is not done
  • Unauthorized gambling can create criminal, civil, permit, and reputational consequences.

Verification in progress. Safe approach: The reviewed official sources do not establish a general nonprofit casino-night authorization; classify the exact game and prize structure before proceeding. Unresolved: Obtain DCP and local confirmation before publicizing the event. Why the official evidence is insufficient: Legal availability, regulator, permit, and prize limits remain unresolved for the exact format. Needed to resolve: Connecticut Department of Consumer Protection, Gaming Division; municipal issuing authority; supporting sources CT-S066, CT-S067, CT-S068. Risk if this is treated as settled: Unauthorized gambling can create criminal, civil, permit, and reputational consequences.

Last verified: 2026-08-02

Verification note: One or more details in this entry are still being confirmed against the cited official materials.

Official sources: Connecticut Department of Consumer Protection, Gaming Division and 2 more

View official sources (3)
AgencyConnecticut Department of Consumer Protection, Gaming Division
SourceCharitable Games
URLhttps://portal.ct.gov/dcp/license-services-division/license-division/charitable-games
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Gaming Division
SourceGaming Division — Frequently Asked Questions
URLhttps://portal.ct.gov/dcp/gaming-division/gaming/gaming-division---frequently-asked-questions
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceBingo, Bazaars and Raffles — Chapter 98
URLhttps://www.cga.ct.gov/current/pub/chap_098.htm
Accessed2026-08-02
Obtain the Temporary Liquor Permit for a Noncommercial Entity before selling or serving alcohol under the nonprofit’s own event authority
SOURCE VERIFIED
Conditional

Apply for the current temporary noncommercial-entity liquor permit and complete required local, zoning, fire, and event approvals.

Deadline
Before the event and early enough to complete all required local approvals.
Fee
$50 per day plus a $10 nonrefundable application fee; maximum duration two weeks.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Liquor Control Division; municipal authorities
Frequency
Per event
How to comply
Apply through the current DCP permit workflow with municipal, zoning, fire, premises, and event documentation.
Official form or portal
Temporary Liquor Permit for a Noncommercial Entity

Applies to: A qualifying nonprofit or other noncommercial entity conducting a temporary alcohol fundraising event.

Exceptions
  • A caterer or licensed premises uses a different authority and does not automatically make the nonprofit the permittee.
If this is not done
  • Unpermitted sale or service can lead to event shutdown, fines, and liquor enforcement.

Last verified: 2026-08-02

Official sources: Connecticut Department of Consumer Protection, Liquor Control Division and 3 more

View official sources (4)
AgencyConnecticut Department of Consumer Protection, Liquor Control Division
SourceTemporary Liquor Permit for a Noncommercial Entity
URLhttps://portal.ct.gov/dcp/liquor-control/temporary-permits/temporary-liquor-permit-for-noncommercial-entity
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Liquor Control Division
SourceTemporary Permits — Length and Cost
URLhttps://portal.ct.gov/dcp/knowledge-base/articles/liquor-control/2026/applications-and-licensing/temporary-permits/temporary-liquor-permit-for-noncommercial-entity/temporary-permits-length-and-cost
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Liquor Control Division
SourceNon-Profit Fundraising Application Requirements
URLhttps://portal.ct.gov/dcp/knowledge-base/articles/liquor-control/2026/applications-and-licensing/temporary-permits/non-profit-fundraising/non-profit-fundraising-application-requirements
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceLiquor Control Act — Chapter 545
URLhttps://www.cga.ct.gov/current/pub/chap_545.htm
Accessed2026-08-02
Use the authorized auction process for donated alcohol and do not raffle alcohol
SOURCE VERIFIED
Conditional

DCP permits qualifying in-person and online alcohol auctions under the stated fundraising process, but alcohol may not be used as a raffle prize.

Deadline
Before the auction and under the applicable permit or approval.
Fee
Permit and application fees depend on the event authority.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Liquor Control Division
Frequency
Per event
How to comply
Use the DCP nonprofit fundraising/auction process and maintain acquisition, auction, purchaser-age, and delivery records.
Official form or portal
Non-Profit Fundraising and Alcohol Auctions guidance

Applies to: A qualifying nonprofit conducting an alcohol fundraising auction.

Exceptions
  • Online auction permission does not authorize online raffle tickets or interstate delivery outside liquor rules.
If this is not done
  • An unauthorized sale, delivery, or raffle can violate liquor and gaming law.

Last verified: 2026-08-02

Official sources: Connecticut Department of Consumer Protection, Liquor Control Division and 2 more

View official sources (3)
AgencyConnecticut Department of Consumer Protection, Liquor Control Division
SourceTemporary Liquor Permit for a Noncommercial Entity
URLhttps://portal.ct.gov/dcp/liquor-control/temporary-permits/temporary-liquor-permit-for-noncommercial-entity
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Liquor Control Division
SourceNon-Profit Fundraising and Alcohol Auctions
URLhttps://portal.ct.gov/dcp/knowledge-base/articles/liquor-control/2026/applications-and-licensing/temporary-permits/non-profit-fundraising
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceLiquor Control Act — Chapter 545
URLhttps://www.cga.ct.gov/current/pub/chap_545.htm
Accessed2026-08-02
Confirm the legal authority when using donated alcohol, a caterer, a licensed premises, or a wholesaler or retailer
VERIFICATION IN PROGRESS
Unknown

The legal path depends on who purchases, possesses, sells, serves, and receives proceeds from the alcohol; an ordinary catering contract is not automatically the nonprofit’s authority.

Deadline
Before contracting, acquiring alcohol, or advertising the event.
Fee
Fees and procurement rules depend on the license and permit path.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Liquor Control Division; local authorities
Frequency
Per event
How to comply
Submit the actual contracts, donation source, premises license, service plan, and proceeds flow to DCP for confirmation.
Official form or portal
DCP Liquor Control permit or licensed-premises approval

Applies to: A nonprofit relying on an alcohol provider or venue rather than its own temporary permit.

Exceptions
  • Donated alcohol, licensed caterers, and licensed premises are distinct paths.
If this is not done
  • Incorrect allocation of authority can expose the nonprofit, caterer, venue, and donor to liquor violations.

Verification in progress. Safe approach: The legal path depends on who purchases, possesses, sells, serves, and receives proceeds from the alcohol; an ordinary catering contract is not automatically the nonprofit’s authority. Unresolved: Obtain written Liquor Control confirmation before the event. Why the official evidence is insufficient: The actual purchasing, possession, service, and proceeds structure requires DCP confirmation. Needed to resolve: Connecticut Department of Consumer Protection, Liquor Control Division; local authorities; supporting sources CT-S069, CT-S071, CT-S072, CT-S073. Risk if this is treated as settled: Incorrect allocation of authority can expose the nonprofit, caterer, venue, and donor to liquor violations.

Last verified: 2026-08-02

Verification note: One or more details in this entry are still being confirmed against the cited official materials.

Official sources: Connecticut Department of Consumer Protection, Liquor Control Division and 3 more

View official sources (4)
AgencyConnecticut Department of Consumer Protection, Liquor Control Division
SourceTemporary Liquor Permit for a Noncommercial Entity
URLhttps://portal.ct.gov/dcp/liquor-control/temporary-permits/temporary-liquor-permit-for-noncommercial-entity
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Liquor Control Division
SourceNon-Profit Fundraising Application Requirements
URLhttps://portal.ct.gov/dcp/knowledge-base/articles/liquor-control/2026/applications-and-licensing/temporary-permits/non-profit-fundraising/non-profit-fundraising-application-requirements
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Liquor Control Division
SourceNon-Profit Fundraising and Alcohol Auctions
URLhttps://portal.ct.gov/dcp/knowledge-base/articles/liquor-control/2026/applications-and-licensing/temporary-permits/non-profit-fundraising
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceLiquor Control Act — Chapter 545
URLhttps://www.cga.ct.gov/current/pub/chap_545.htm
Accessed2026-08-02

Lobbying, campaign finance, and federal campaign restriction7 requirements

Applies when the organization or someone acting for it lobbies Connecticut officials or spends on election-related activity. Lobbyist registration turns on $3,000 or more of calendar-year receipts or expenditures, with a current 2025–2026 fee of $250. State campaign finance is a separate system whose incidental-reporter trigger is more than $1,000. Neither one lifts the federal § 501(c)(3) prohibition on campaign intervention.

Register for Connecticut lobbying when calendar-year receipts or expenditures reach $3,000 or more
SOURCE VERIFIED
Conditional

Connecticut lobbying registration applies when the statutory $3,000-or-more calendar-year receipt or expenditure threshold is met.

Deadline
When the threshold is met or reasonably expected under the current registration rule.
Fee
Current 2025–2026 registration fee is $250 for the applicable lobbyist registration.
Filing agency
Connecticut Office of State Ethics
Frequency
Biennial registration and recurring reports
How to comply
Register and file through the Office of State Ethics lobbyist system.
Official form or portal
Lobbyist registration and reports

Applies to: A nonprofit or its communicator engaging in legislative or administrative lobbying.

Exceptions
  • The current threshold is not the older $2,000 amount.
If this is not done
  • Failure to register or report can produce civil penalties and enforcement.

Last verified: 2026-08-02

Official sources: Connecticut Office of State Ethics and 3 more

View official sources (4)
AgencyConnecticut Office of State Ethics
SourceLobbyist Frequently Asked Questions
URLhttps://portal.ct.gov/ethics/fao/fao/fao-lobbyist
Accessed2026-08-02
AgencyConnecticut Office of State Ethics
SourceLobbyist Main Page
URLhttps://portal.ct.gov/Ethics/Lobbyist-Filings/Lobbyist-Filings/Lobbyist-Main-Page
Accessed2026-08-02
AgencyConnecticut Office of State Ethics
Source2025–2026 Lobbyist Newsletter
URLhttps://portal.ct.gov/-/media/ethics/lobbyist/2025-2026/012025-ethics-lobbyist-newsletter.pdf
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceCodes of Ethics — Chapter 10
URLhttps://www.cga.ct.gov/current/pub/chap_010.htm
Accessed2026-08-02
Classify the nonprofit as a client lobbyist and individuals as communicator lobbyists when the statutory roles apply
SOURCE VERIFIED
Conditional

The client, communicator, in-house communicator, and business-organization account roles have separate registration and reporting responsibilities.

Deadline
Before or when regulated lobbying begins and the threshold is met.
Fee
Registration fees depend on role and current cycle.
Filing agency
Connecticut Office of State Ethics
Frequency
Biennial and event-triggered
How to comply
Create the correct client and communicator accounts and link them in the filing system.
Official form or portal
Office of State Ethics lobbyist filing system

Applies to: A nonprofit retaining or employing persons to lobby.

Exceptions
  • Volunteer advocacy, testimony, administrative contacts, and exemptions require activity-specific analysis.
If this is not done
  • Misclassification can omit registrations, reports, compensation, or expenditure disclosures.

Last verified: 2026-08-02

Official sources: Connecticut Office of State Ethics and 2 more

View official sources (3)
AgencyConnecticut Office of State Ethics
SourceLobbyist Frequently Asked Questions
URLhttps://portal.ct.gov/ethics/fao/fao/fao-lobbyist
Accessed2026-08-02
AgencyConnecticut Office of State Ethics
SourceLobbyist Main Page
URLhttps://portal.ct.gov/Ethics/Lobbyist-Filings/Lobbyist-Filings/Lobbyist-Main-Page
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceCodes of Ethics — Chapter 10
URLhttps://www.cga.ct.gov/current/pub/chap_010.htm
Accessed2026-08-02
File client and communicator financial reports on the current 2025–2026 calendar
SOURCE VERIFIED
Required

File compensation, expenditure, gift, necessary-expense, and other required information on the Office of State Ethics calendar.

Deadline
On each current cycle filing date and at termination.
Fee
No separate report fee stated; late penalties may apply.
Filing agency
Connecticut Office of State Ethics
Frequency
Periodic and event-triggered
How to comply
File electronically through the lobbyist system and retain supporting records.
Official form or portal
Lobbyist financial reports

Applies to: A registered Connecticut client or communicator lobbyist.

Exceptions
  • Legislative and administrative lobbying are both within the state system; campaign finance is separate.
If this is not done
  • Late or inaccurate reporting can produce civil penalties and enforcement.

Last verified: 2026-08-02

Official sources: Connecticut Office of State Ethics and 2 more

View official sources (3)
AgencyConnecticut Office of State Ethics
SourceLobbyist Main Page
URLhttps://portal.ct.gov/Ethics/Lobbyist-Filings/Lobbyist-Filings/Lobbyist-Main-Page
Accessed2026-08-02
AgencyConnecticut Office of State Ethics
Source2025–2026 Lobbyist Newsletter
URLhttps://portal.ct.gov/-/media/ethics/lobbyist/2025-2026/012025-ethics-lobbyist-newsletter.pdf
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceCodes of Ethics — Chapter 10
URLhttps://www.cga.ct.gov/current/pub/chap_010.htm
Accessed2026-08-02
File as an incidental reporter when a pre-existing nonprofit spends more than $1,000 from general treasury funds on covered independent expenditures
SOURCE VERIFIED
Conditional

When covered general-treasury expenditures exceed $1,000, use the incidental-reporter process and Form 26 as required.

Deadline
Threshold-triggered and then on the current expenditure-reporting calendar.
Fee
No registration fee stated.
Filing agency
Connecticut State Elections Enforcement Commission
Frequency
Event-triggered and periodic
How to comply
File through eCRIS or the required SEEC channel.
Official form or portal
SEEC Form 26

Applies to: A pre-existing nonprofit making covered independent expenditures without forming a political committee.

Exceptions
  • State campaign-finance reporting does not make federally prohibited campaign intervention permissible for a section 501(c)(3).
If this is not done
  • Failure to report can produce civil penalties and enforcement.

Last verified: 2026-08-02

Official sources: Connecticut State Elections Enforcement Commission and 4 more

View official sources (5)
AgencyConnecticut State Elections Enforcement Commission
SourceIncidental Expenditures by Pre-Existing Organizations
URLhttps://seec.ct.gov/Portal/TreasurerCorner/ExpendituresStatewideGenAss
Accessed2026-08-02
AgencyConnecticut State Elections Enforcement Commission
SourceSEEC Disclosure Forms
URLhttps://seec.ct.gov/portal/forms/DisclosureForms
Accessed2026-08-02
AgencyConnecticut State Elections Enforcement Commission
SourceSEEC Filing Calendars
URLhttps://seec.ct.gov/Portal/filingcalendars
Accessed2026-08-02
AgencyConnecticut State Elections Enforcement Commission
SourceeCRIS
URLhttps://seec.ct.gov/eCrisHome/
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceCampaign Finance — Chapter 155
URLhttps://www.cga.ct.gov/current/pub/chap_155.htm
Accessed2026-08-02
Use the correct political, independent-expenditure-only, referendum, candidate, party, state, or municipal filing path
SOURCE VERIFIED
Conditional

Committee type and filing officer determine registration form, treasurer duties, periodic reports, 24-hour reports, electronic filing, and termination.

Deadline
Register and report under the current 2026 calendar for the selected committee and jurisdiction.
Fee
No universal filing fee stated.
Filing agency
Connecticut State Elections Enforcement Commission
Responsible party
Connecticut State Elections Enforcement Commission; municipal town clerk when designated
Frequency
Initial, periodic, event-triggered, and termination
How to comply
Use the applicable SEEC Forms 3, 8, 20, 21, 40, or other current form through eCRIS or the municipal filing officer.
Official form or portal
SEEC forms and 2026 filing calendars

Applies to: A nonprofit forming, controlling, funding, or operating a campaign-finance committee or referendum effort.

Exceptions
  • Municipal and state filings must remain distinct.
If this is not done
  • Using the wrong committee or filing officer can cause missed reports, disclaimers, and penalties.

Last verified: 2026-08-02

Official sources: Connecticut State Elections Enforcement Commission and 4 more

View official sources (5)
AgencyConnecticut State Elections Enforcement Commission
SourceSEEC Disclosure Forms
URLhttps://seec.ct.gov/portal/forms/DisclosureForms
Accessed2026-08-02
AgencyConnecticut State Elections Enforcement Commission
SourcePolitical Committee Forms
URLhttps://seec.ct.gov/portal/TreasurerCorner/PacForms
Accessed2026-08-02
AgencyConnecticut State Elections Enforcement Commission
SourceSEEC Filing Calendars
URLhttps://seec.ct.gov/Portal/filingcalendars
Accessed2026-08-02
AgencyConnecticut State Elections Enforcement Commission
SourceeCRIS
URLhttps://seec.ct.gov/eCrisHome/
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceCampaign Finance — Chapter 155
URLhttps://www.cga.ct.gov/current/pub/chap_155.htm
Accessed2026-08-02
Use required disclaimers, top-contributor disclosures, true-source information, and records for covered political communications
SOURCE VERIFIED
Required

Include the statutory attribution and top-contributor or true-source disclosures and retain required records.

Deadline
When the covered communication is made or disseminated.
Fee
No filing fee; communication cost is private.
Filing agency
Connecticut State Elections Enforcement Commission
Frequency
Per communication and reporting period
How to comply
Use the current SEEC disclosure guidance and forms.
Official form or portal
SEEC disclosure forms and eCRIS

Applies to: A nonprofit paying for covered political communications or independent expenditures.

Exceptions
  • The exact wording depends on the spender, medium, amount, and committee or incidental-reporter status.
If this is not done
  • Missing disclosures can produce penalties and corrective orders.

Last verified: 2026-08-02

Official sources: Connecticut State Elections Enforcement Commission and 1 more

View official sources (2)
AgencyConnecticut State Elections Enforcement Commission
SourceSEEC Disclosure Forms
URLhttps://seec.ct.gov/portal/forms/DisclosureForms
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceCampaign Finance — Chapter 155
URLhttps://www.cga.ct.gov/current/pub/chap_155.htm
Accessed2026-08-02
Preserve the separate federal prohibition on campaign intervention by section 501(c)(3) organizations
SOURCE VERIFIED
Required

State campaign-finance compliance does not authorize a section 501(c)(3) organization to participate or intervene in a political campaign for or against a candidate.

Deadline
Continuously during federal exempt status.
Fee
No filing fee; federal tax consequences can be severe.
Filing agency
Internal Revenue Service
Frequency
Continuous
How to comply
Screen candidate-related communications and expenditures under federal law before any state filing.
Official form or portal
IRS campaign-intervention guidance

Applies to: A federally recognized section 501(c)(3) organization considering candidate-related activity.

Exceptions
  • Nonpartisan education, lobbying, ballot measures, and candidate activity require distinct analyses.
If this is not done
  • Violation can lead to excise taxes and loss of federal exemption.

Last verified: 2026-08-02

Official sources: Internal Revenue Service and 2 more

View official sources (3)
AgencyInternal Revenue Service
SourceRestriction of Political Campaign Intervention by Section 501(c)(3) Organizations
URLhttps://www.irs.gov/charities-non-profits/charitable-organizations/the-restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations
Accessed2026-08-02
AgencyConnecticut State Elections Enforcement Commission
SourceIncidental Expenditures by Pre-Existing Organizations
URLhttps://seec.ct.gov/Portal/TreasurerCorner/ExpendituresStatewideGenAss
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceCampaign Finance — Chapter 155
URLhttps://www.cga.ct.gov/current/pub/chap_155.htm
Accessed2026-08-02

Local licensing and activity-specific permits3 requirements · 1 verification in progress

Applies to particular programs and places rather than to every nonprofit. Connecticut has no single statewide nonprofit business licence, so the actual address and the actual activity are screened separately. Child care is licensed by the Office of Early Childhood, and food service runs on a state framework implemented by the local health department or district.

Do not rely on an absolute no-license statement; screen state and local licenses for the organization’s activities and location
VERIFICATION IN PROGRESS
Unknown

Connecticut provides a state and local license screening portal, but reviewed official sources do not establish one universal statewide nonprofit business license or an absolute absence of local registration. During winding up, cease ordinary operations except as necessary, address known and unknown claims, maintain reserves, and do not distribute assets prematurely.

Deadline
Before beginning the activity or opening the location.
Fee
Fees vary by license and municipality.
Filing agency
Connecticut Secretary of the State, Business Services Division
Responsible party
Business.CT.gov; applicable state and municipal agencies
Frequency
Initial and event-triggered
How to comply
Use the official licenses-and-permits portal and the actual municipal zoning, building, fire, occupancy, and business processes. Use claim notices, reserves, settlements, and court procedures where needed.
Official form or portal
Business.CT.gov Licenses and Permits

Applies to: A Connecticut nonprofit beginning operations, opening a facility, selling goods, or conducting regulated activities.

Exceptions
  • One municipality’s process cannot be generalized statewide.
If this is not done
  • An incomplete winding up can leave claims, liabilities, assets, reports, and agency accounts unresolved and can expose directors or recipients.

Verification in progress. Safe approach: Connecticut provides a state and local license screening portal, but reviewed official sources do not establish one universal statewide nonprofit business license or an absolute absence of local registration. During winding up, cease ordinary operations except as necessary, address known and unknown claims, maintain reserves, and do not distribute assets prematurely. Unresolved: Screen the actual address and activity with state and municipal authorities. Why the official evidence is insufficient: Whether a general local registration, zoning, occupancy, or other permit applies depends on the municipality and activity. Needed to resolve: Business.CT.gov; applicable state and municipal agencies; supporting sources CT-S089, CT-S015. Risk if this is treated as settled: An incomplete winding up can leave claims, liabilities, assets, reports, and agency accounts unresolved and can expose directors or recipients.

Elsewhere

Last verified: 2026-08-02

Verification note: One or more details in this entry are still being confirmed against the cited official materials.

Official sources: Business.CT.gov and 1 more

View official sources (2)
AgencyBusiness.CT.gov
SourceLicenses and Permits
URLhttps://business.ct.gov/licenses-and-permits
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness.CT.gov Business Filing System
URLhttps://business.ct.gov/
Accessed2026-08-02
Obtain Office of Early Childhood authorization before operating a regulated child care program
SOURCE VERIFIED
Conditional

The Connecticut Office of Early Childhood licenses and oversees regulated child care programs.

Deadline
Before operating the regulated program.
Fee
License and inspection fees depend on program type.
Filing agency
Connecticut Office of Early Childhood
Frequency
Initial and recurring
How to comply
Use the OEC program-specific licensing process.
Official form or portal
OEC licensing portal

Applies to: A nonprofit operating child care, a child care center, group child care home, family child care home, or another regulated early-childhood program.

Exceptions
  • Schools, camps, youth programs, and exempt arrangements may use different rules.
If this is not done
  • Unlicensed operation can lead to closure, penalties, and safety enforcement.

Last verified: 2026-08-02

Official source: Connecticut Office of Early Childhood — Connecticut Office of Early Childhood

View official source
AgencyConnecticut Office of Early Childhood
SourceConnecticut Office of Early Childhood
URLhttps://portal.ct.gov/oec
Accessed2026-08-02
Obtain local health approval for regulated food service and temporary food activity
SOURCE VERIFIED
Conditional

Food service licensing and temporary-event approval are generally administered through local health departments or districts under Connecticut public-health rules.

Deadline
Before opening, preparing food for sale, or conducting the temporary event.
Fee
Fees and nonprofit waivers vary locally.
Filing agency
Connecticut local health, zoning, building, fire, occupancy, police, and chief executive authorities
Responsible party
Local health department or health district; Connecticut Department of Public Health
Frequency
Initial, recurring, and per event
How to comply
Obtain plan review, local health permit, temporary-event approval, and any zoning, fire, building, or occupancy approval.
Official form or portal
Local food-service or temporary-event permit

Applies to: A nonprofit preparing or selling food at a facility, temporary event, fundraiser, or itinerant operation.

Exceptions
  • Donated food, bake sales, licensed kitchens, and fee waivers require local confirmation.
If this is not done
  • Unpermitted food service can lead to closure, embargo, fines, and public-health enforcement.

Last verified: 2026-08-02

Official sources: Connecticut Department of Public Health and 2 more

View official sources (3)
AgencyConnecticut Department of Public Health
SourceFood Service Licensing
URLhttps://portal.ct.gov/dph/food-protection-program/food-service-licensing
Accessed2026-08-02
AgencyConnecticut Department of Public Health
SourceItinerant Food Vendors
URLhttps://portal.ct.gov/dph/food-protection-program/itinerant-food-vendors
Accessed2026-08-02
AgencyConnecticut Department of Public Health
SourceOpening a Food Service Establishment
URLhttps://portal.ct.gov/dph/communications/regulation--licensure/opening-a-food-service-establishment
Accessed2026-08-02

Dissolution, charitable assets, and account closure7 requirements · 1 verification in progress

The Certificate of Dissolution carries no filing fee, and it closes the corporation and nothing else. Claims procedures, restricted and charitable assets, and the federal dedication requirement are separate obligations, and the charity registration, DRS tax and sales-tax accounts, withholding, unemployment, workers’ compensation, CT Paid Leave, gaming and liquor permits, lobbying registrations, campaign-finance accounts, and local permits each close on their own trigger.

Authorize dissolution, complete winding up, and file the Certificate of Dissolution at no filing fee
SOURCE VERIFIED
Conditional

Obtain the required board, member, or incorporator approval, coordinate winding up, and file the Certificate of Dissolution. The current standard filing fee is $0.

Deadline
After authorization and in coordination with winding up.
Fee
No filing fee.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
One time
How to comply
File the current Certificate of Dissolution and retain approval and dissolution records.
Official form or portal
Certificate of Dissolution

Applies to: A domestic Connecticut nonstock corporation ending its existence voluntarily.

Exceptions
  • Charitable assets, claims, and separate agency closures must be handled independently.
If this is not done
  • A corporate dissolution filing without coordinated winding up can leave liabilities, assets, reports, and agency accounts unresolved.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceDomestic Nonstock Corporations — Forms and Fees
URLhttps://business.ct.gov/knowledge-base/articles/domestic-nonstock-corporations-forms-and-fees
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness Forms and Fees
URLhttps://business.ct.gov/business-services/business-forms-and-fees
Accessed2026-08-02
File a revocation of voluntary dissolution within the statutory window and pay $20
SOURCE VERIFIED
Conditional

Obtain the required approval and file the revocation document under Chapter 602.

Deadline
Within the statutory revocation period after dissolution.
Fee
$20.
Filing agency
Connecticut Secretary of the State
Responsible party
Connecticut Secretary of the State, Business Services Division
Frequency
One time
How to comply
File the current Certificate of Revocation of Dissolution.
Official form or portal
Certificate of Revocation of Dissolution

Applies to: A dissolved nonstock corporation lawfully reversing a voluntary dissolution before the statutory window closes.

Exceptions
  • Administrative reinstatement is a different process.
If this is not done
  • Missing the statutory window can prevent revival through the revocation path.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceDomestic Nonstock Corporations — Forms and Fees
URLhttps://business.ct.gov/knowledge-base/articles/domestic-nonstock-corporations-forms-and-fees
Accessed2026-08-02
AgencyConnecticut Secretary of the State, Business Services Division
SourceBusiness Forms and Fees
URLhttps://business.ct.gov/business-services/business-forms-and-fees
Accessed2026-08-02
Address known and unknown claims during winding up before distributing remaining assets
SOURCE VERIFIED
Required

Cease ordinary operations except for winding up, liquidate assets as appropriate, address known and unknown claims, and preserve statutory notices and reserves.

Deadline
During winding up and before final asset distribution.
Fee
No state filing fee; notice, professional, and court costs may arise.
Filing agency
Connecticut courts
Responsible party
Governing board; Connecticut courts
Frequency
One time
How to comply
Use claim notices, reserves, settlement records, and court procedures where needed.
Official form or portal
Claims notices and winding-up records

Applies to: A dissolving Connecticut nonstock corporation.

Exceptions
  • Filing the Certificate of Dissolution does not itself complete claim administration.
If this is not done
  • Premature distributions can expose directors, recipients, and remaining assets to claims.

Last verified: 2026-08-02

Official source: Connecticut General Assembly — Connecticut Nonstock Corporations Act — Chapter 602

View official source
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
Distribute remaining charitable assets only under the certificate, bylaws, donor restrictions, Chapter 602, and section 501(c)(3) restrictions
SOURCE VERIFIED
Required

After liabilities, distribute remaining assets only to permitted charitable recipients or uses and preserve donor restrictions and institutional-fund duties.

Deadline
During winding up before final transfer.
Fee
No routine filing fee; transaction, professional, or court costs may apply.
Filing agency
Office of the Connecticut Attorney General
Responsible party
Governing board; Office of the Connecticut Attorney General; Connecticut courts; Internal Revenue Service for federal restrictions
Frequency
One time
How to comply
Adopt a documented distribution plan, conduct recipient diligence, and obtain any required Attorney General or court involvement.
Official form or portal
Board distribution plan and transfer documents

Applies to: A dissolving charity or nonstock corporation holding charitable or restricted assets.

Exceptions
  • Unrestricted corporate assets and donor-restricted funds can require different treatment.
If this is not done
  • Improper diversion can produce restitution, fiduciary liability, Attorney General enforcement, federal tax consequences, and court orders.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 3 more

View official sources (4)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyOffice of the Connecticut Attorney General
SourceCharities Home Page
URLhttps://portal.ct.gov/ag/charities/charities-home-page
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceUniform Prudent Management of Institutional Funds Act — Chapter 802c
URLhttps://www.cga.ct.gov/current/pub/chap_802c.htm
Accessed2026-08-02
AgencyInternal Revenue Service
SourcePublication 557 (Rev. January 2025), Tax-Exempt Status for Your Organization
URLhttps://www.irs.gov/pub/irs-pdf/p557.pdf
Accessed2026-08-02
Confirm whether the specific dissolution, merger, transfer, or restriction modification requires Attorney General notice, approval, or court review
VERIFICATION IN PROGRESS
Unknown

Connecticut law gives the Attorney General charitable-asset oversight and UPMIFA provides modification routes, but reviewed public sources do not establish one universal notice or approval filing for every transaction.

Deadline
Before completing the transaction or distribution.
Fee
No universal fee; court and professional costs may apply.
Filing agency
Office of the Connecticut Attorney General
Responsible party
Office of the Connecticut Attorney General; Connecticut courts
Frequency
Event-triggered
How to comply
Present the proposed transaction, restrictions, recipient, and governing documents to the Attorney General or court when the applicable statute or facts require it.
Official form or portal
Attorney General correspondence or court petition

Applies to: A charity transferring substantial assets, modifying restrictions, merging, or dissolving.

Exceptions
  • Silence in the corporate filing form is not proof that Attorney General or court involvement is unnecessary.
If this is not done
  • Omitting required oversight can invalidate or delay the transaction and produce fiduciary enforcement.

Verification in progress. Safe approach: Connecticut law gives the Attorney General charitable-asset oversight and UPMIFA provides modification routes, but reviewed public sources do not establish one universal notice or approval filing for every transaction. Unresolved: Obtain transaction-specific Attorney General or counsel confirmation before closing. Why the official evidence is insufficient: The need for notice, approval, or court review depends on restrictions, transaction type, and recipient. Needed to resolve: Office of the Connecticut Attorney General; Connecticut courts; supporting sources CT-S001, CT-S026, CT-S027. Risk if this is treated as settled: Omitting required oversight can invalidate or delay the transaction and produce fiduciary enforcement.

Last verified: 2026-08-02

Verification note: One or more details in this entry are still being confirmed against the cited official materials.

Official sources: Connecticut General Assembly and 2 more

View official sources (3)
AgencyConnecticut General Assembly
SourceConnecticut Nonstock Corporations Act — Chapter 602
URLhttps://www.cga.ct.gov/current/pub/chap_602.htm
Accessed2026-08-02
AgencyOffice of the Connecticut Attorney General
SourceCharities Home Page
URLhttps://portal.ct.gov/ag/charities/charities-home-page
Accessed2026-08-02
AgencyConnecticut General Assembly
SourceUniform Prudent Management of Institutional Funds Act — Chapter 802c
URLhttps://www.cga.ct.gov/current/pub/chap_802c.htm
Accessed2026-08-02
Close the DCP charity registration and submit any required final financial information
SOURCE VERIFIED
Required

Use the DCP closure or cancellation process and provide final financial reporting required by the account; corporate dissolution does not close the charity record.

Deadline
When solicitation and charitable operations end, after completing required final reporting.
Fee
Account-generated fees or late charges may apply.
Filing agency
Connecticut Department of Consumer Protection
Responsible party
Connecticut Department of Consumer Protection, Public Charities Unit
Frequency
One time
How to comply
Use eLicense and obtain confirmation that the public-charity record is closed or cancelled.
Official form or portal
Public Charity closure/cancellation through eLicense

Applies to: A registered or exempt charitable organization ending Connecticut solicitation or dissolving.

Exceptions
  • Restricted assets and final federal filings remain separate.
If this is not done
  • Leaving the record open can create renewal, late-fee, and enforcement exposure.

Last verified: 2026-08-02

Official sources: Connecticut General Assembly and 3 more

View official sources (4)
AgencyConnecticut General Assembly
SourceSolicitation of Charitable Funds Act — Chapter 419d
URLhttps://www.cga.ct.gov/current/pub/chap_419d.htm
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceFrequently Asked Questions from Charitable Organizations and Paid Solicitors
URLhttps://portal.ct.gov/dcp/charities/frequently-asked-questions-from-charitable-organizations-and-paid-solicitors
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection, Public Charities Unit
SourceCharitable Solicitation Registration Information
URLhttps://portal.ct.gov/dcp/charities/charitable-solicitation-registration-information
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection
SourceeLicense Public Lookup and Filing System
URLhttps://www.elicense.ct.gov/
Accessed2026-08-02
Close tax, withholding, UI, workers’ compensation, CT Paid Leave, gaming, liquor, lobbying, campaign, and local accounts separately
SOURCE VERIFIED
Required

Corporate dissolution or foreign withdrawal does not automatically close DRS, DOL, WCC, CT Paid Leave, DCP, Ethics, SEEC, or municipal accounts.

Deadline
At cessation of each activity and after final returns, reports, payments, and claims.
Fee
Final tax, benefit, license, and local amounts vary.
Responsible party
Each responsible state and local agency
Frequency
One time per account
How to comply
File each agency’s final return, closure, cancellation, surrender, or termination and retain confirmation.
Official form or portal
myconneCT, ReEmployCT, CT Paid Leave portal, DCP/eLicense, Ethics, eCRIS, and local portals

Applies to: A nonprofit ending Connecticut operations, employment, taxable activity, or regulated programs.

Exceptions
  • Workers’ compensation must remain in force through the last covered employment and claims period.
If this is not done
  • Open accounts can continue generating returns, assessments, renewals, late fees, notices, or liability.

Last verified: 2026-08-02

Official sources: Connecticut Department of Revenue Services and 10 more

View official sources (11)
AgencyConnecticut Department of Revenue Services
SourcemyconneCT
URLhttps://portal.ct.gov/drs/myconnect/myconnect
Accessed2026-08-02
AgencyConnecticut Department of Revenue Services
SourceConnecticut Withholding Tax Information
URLhttps://portal.ct.gov/drs/withholding-taxes/tax-information
Accessed2026-08-02
AgencyConnecticut Department of Labor, Unemployment Insurance Tax Division
Source2026 Employer’s Guide to Unemployment Insurance
URLhttps://portal.ct.gov/dol/-/media/dol/2022-new-design-system/about/divisions/unemployment-insurance-tax/updated-employer-guide-april-23-2026.pdf
Accessed2026-08-02
AgencyConnecticut Department of Labor
SourceUnemployment Insurance Tax Division
URLhttps://portal.ct.gov/dol/divisions/unemployment-insurance-tax
Accessed2026-08-02
AgencyConnecticut Workers’ Compensation Commission
SourceWorkers’ Compensation Insurance
URLhttps://portal.ct.gov/wcc/knowledge-base/articles/employers/workers-compensation-insurance
Accessed2026-08-02
AgencyConnecticut Paid Leave Authority
SourceHow CT Paid Leave Works
URLhttps://www.ctpaidleave.org/how-ct-paid-leave-works
Accessed2026-08-02
AgencyConnecticut Paid Leave Authority
SourceRemit Contributions — Online Portal Process
URLhttps://www.ctpaidleave.org/remit-contributions/online-portal-process
Accessed2026-08-02
AgencyConnecticut Department of Consumer Protection
SourceeLicense Public Lookup and Filing System
URLhttps://www.elicense.ct.gov/
Accessed2026-08-02
AgencyConnecticut Office of State Ethics
SourceLobbyist Main Page
URLhttps://portal.ct.gov/Ethics/Lobbyist-Filings/Lobbyist-Filings/Lobbyist-Main-Page
Accessed2026-08-02
AgencyConnecticut State Elections Enforcement Commission
SourceeCRIS
URLhttps://seec.ct.gov/eCrisHome/
Accessed2026-08-02
AgencyBusiness.CT.gov
SourceLicenses and Permits
URLhttps://business.ct.gov/licenses-and-permits
Accessed2026-08-02

↑ Back to top

Official Sources

92 official sources back the facts on this page.

Agency / Authority Source Accessed URL
Connecticut Office of State Ethics 2025–2026 Lobbyist Newsletter https://portal.ct.gov/-/media/ethics/lobbyist/2025-2026/012025-ethics-lobbyist-newsletter.pdf
Connecticut Department of Labor, Unemployment Insurance Tax Division 2026 Employer’s Guide to Unemployment Insurance https://portal.ct.gov/dol/-/media/dol/2022-new-design-system/about/divisions/unemployment-insurance-tax/updated-employer-guide-april-23-2026.pdf
Connecticut General Assembly 2026 Supplement — Chapter 419d https://prdext2.cga.ct.gov/2026/sup/chap_419d.htm
Connecticut Department of Labor 2026 Unemployment Tax Rate Information https://portal.ct.gov/dol/divisions/unemployment-insurance-tax/information-on-unemployment-tax-rate-for-calendar-year-2026
Connecticut Workers’ Compensation Commission After a Worker’s Injury or Illness https://portal.ct.gov/wcc/knowledge-base/articles/employers/after-a-workers-injury-or-illness
Connecticut Secretary of the State, Business Services Division Application for Certificate of Authority — Foreign Nonstock Corporation https://business.ct.gov/-/media/BusinessOneStop/BRS-Forms/Corporation-Forms/App-for-Cert-of-Authority-2020.pdf
Connecticut Secretary of the State, Business Services Division Application for Reservation of Name https://business.ct.gov/-/media/SOTS/Business-Services/BSD-Forms/All-Business-Entities/BUS-002-ALL-application_for_reservation_of_name-rev-10-2020.pdf
Connecticut Department of Consumer Protection, Public Charities Unit Audit and Review Reports https://portal.ct.gov/dcp/knowledge-base/articles/charities/faqs/charity-renewals-and-filings/audit-and-review-reports
Connecticut Department of Consumer Protection, Gaming Division Bingo Transition Information https://portal.ct.gov/dcp/licensing/bingo-transition-information?archived=true
Connecticut Department of Consumer Protection, Gaming Division Bingo, Bazaar and Raffle Information for Organizations and Municipal Officials https://portal.ct.gov/dcp/gaming-division/gaming/bingo-bazaar-and-raffle-information-for-organizations-and-municipal-officials
Connecticut General Assembly Bingo, Bazaars and Raffles — Chapter 98 https://www.cga.ct.gov/current/pub/chap_098.htm
Connecticut Secretary of the State, Business Services Division Business Forms and Fees https://business.ct.gov/business-services/business-forms-and-fees
Connecticut Secretary of the State, Business Services Division Business Records Search https://service.ct.gov/business/s/onlinebusinesssearch
Connecticut Secretary of the State Business Services Fee Schedule (2020) https://business.ct.gov/-/media/businessonestop/fee-schedule-revised-712020.pdf
Connecticut Secretary of the State, Business Services Division Business.CT.gov Business Filing System https://business.ct.gov/
Connecticut General Assembly Campaign Finance — Chapter 155 https://www.cga.ct.gov/current/pub/chap_155.htm
Connecticut Secretary of the State, Business Services Division Certificate of Incorporation — Nonstock Corporation https://business.ct.gov/-/media/BusinessOneStop/BRS-Forms/Corporation-Forms/Cert-of-Incorporation-Nonstock-Corp-2020--Final-Version.pdf
Connecticut Department of Consumer Protection, Gaming Division Charitable Games https://portal.ct.gov/dcp/license-services-division/license-division/charitable-games
Connecticut Department of Consumer Protection, Gaming Division Charitable Games — Sealed Tickets https://portal.ct.gov/dcp/license-services-division/license-division/charitable-games---sealed-tickets
Connecticut Department of Consumer Protection, Public Charities Unit Charitable Solicitation Registration Information https://portal.ct.gov/dcp/charities/charitable-solicitation-registration-information
Office of the Connecticut Attorney General Charities Home Page https://portal.ct.gov/ag/charities/charities-home-page
Connecticut General Assembly Codes of Ethics — Chapter 10 https://www.cga.ct.gov/current/pub/chap_010.htm
Connecticut Secretary of the State, Business Services Division Combined Reinstatement and Annual Report — Nonstock Corporation https://business.ct.gov/-/media/sots/business-services/bsd-forms/combined_reinstatement_and_annual_report/combined-reinstatement-and-annual-report-form-corp-non-stock-rev11-2022.pdf
Connecticut Department of Labor Connecticut Leave Programs https://portal.ct.gov/dol/divisions/legal/connecticut-leave-programs
Connecticut General Assembly Connecticut Nonstock Corporations Act — Chapter 602 https://www.cga.ct.gov/current/pub/chap_602.htm
Connecticut Office of Early Childhood Connecticut Office of Early Childhood https://portal.ct.gov/oec
Connecticut General Assembly Connecticut Retirement Security Program — Chapter 574 https://www.cga.ct.gov/current/pub/chap_574.htm
Connecticut Department of Revenue Services Connecticut Withholding Tax Information https://portal.ct.gov/drs/withholding-taxes/tax-information
Connecticut General Assembly Corporation Business Tax — Chapter 208 https://www.cga.ct.gov/current/pub/chap_208.htm
Connecticut Department of Revenue Services Corporation Business Tax Information https://portal.ct.gov/drs/corporation-tax/tax-information
Connecticut Secretary of the State, Business Services Division Domestic Nonstock Corporations — Forms and Fees https://business.ct.gov/knowledge-base/articles/domestic-nonstock-corporations-forms-and-fees
Connecticut State Elections Enforcement Commission eCRIS https://seec.ct.gov/eCrisHome/
Connecticut Department of Consumer Protection eLicense Public Lookup and Filing System https://www.elicense.ct.gov/
Connecticut Secretary of the State, Business Services Division File an Annual Report https://business.ct.gov/business-services/file-annual-report
Connecticut Department of Public Health Food Service Licensing https://portal.ct.gov/dph/food-protection-program/food-service-licensing
Connecticut Secretary of the State, Business Services Division Foreign Nonstock Corporations — Forms and Fees https://business.ct.gov/knowledge-base/articles/foreign-nonstock-corporations-forms-and-fees
Connecticut Department of Consumer Protection, Public Charities Unit Frequently Asked Questions from Charitable Organizations and Paid Solicitors https://portal.ct.gov/dcp/charities/frequently-asked-questions-from-charitable-organizations-and-paid-solicitors
Connecticut Department of Consumer Protection, Gaming Division Gaming Division — Frequently Asked Questions https://portal.ct.gov/dcp/gaming-division/gaming/gaming-division---frequently-asked-questions
Connecticut Department of Consumer Protection, Public Charities Unit General Information on the Connecticut Solicitation of Charitable Funds Act https://portal.ct.gov/dcp/charities/general-information-on-the-connecticut-solicitation-of-charitable-funds-act
Connecticut Paid Leave Authority How CT Paid Leave Works https://www.ctpaidleave.org/how-ct-paid-leave-works
Connecticut State Elections Enforcement Commission Incidental Expenditures by Pre-Existing Organizations https://seec.ct.gov/Portal/TreasurerCorner/ExpendituresStatewideGenAss
Connecticut Department of Public Health Itinerant Food Vendors https://portal.ct.gov/dph/food-protection-program/itinerant-food-vendors
Connecticut Department of Labor Labor Regulation Posters https://portal.ct.gov/dol/divisions/wage-and-workplace-standards/labor-regulation-posters
Business.CT.gov Licenses and Permits https://business.ct.gov/licenses-and-permits
Connecticut General Assembly Liquor Control Act — Chapter 545 https://www.cga.ct.gov/current/pub/chap_545.htm
Connecticut Office of State Ethics Lobbyist Frequently Asked Questions https://portal.ct.gov/ethics/fao/fao/fao-lobbyist
Connecticut Office of State Ethics Lobbyist Main Page https://portal.ct.gov/Ethics/Lobbyist-Filings/Lobbyist-Filings/Lobbyist-Main-Page
City of Danbury Assessor M-3 CAAO Fillable Form https://assessor.danbury-ct.gov/DocumentCenter/View/175/M-3-CAAO-fillable
Connecticut Department of Revenue Services myconneCT https://portal.ct.gov/drs/myconnect/myconnect
Connecticut Retirement Security Program / Office of the State Comptroller MyCTSavings Employer Program Details https://myctsavings.com/employers/program-details
Connecticut Department of Labor New Hire Reporting https://portal.ct.gov/dol/divisions/unemployment-insurance-tax/new-hire-reporting
Connecticut Department of Consumer Protection, Liquor Control Division Non-Profit Fundraising and Alcohol Auctions https://portal.ct.gov/dcp/knowledge-base/articles/liquor-control/2026/applications-and-licensing/temporary-permits/non-profit-fundraising
Connecticut Department of Consumer Protection, Liquor Control Division Non-Profit Fundraising Application Requirements https://portal.ct.gov/dcp/knowledge-base/articles/liquor-control/2026/applications-and-licensing/temporary-permits/non-profit-fundraising/non-profit-fundraising-application-requirements
Connecticut Department of Consumer Protection, Public Charities Unit Online Solicitations for In-State vs. Out-of-State Organizations https://portal.ct.gov/dcp/knowledge-base/articles/charities/faqs/online-solicitations-for-in-state-vs-out-of-state
Connecticut Department of Public Health Opening a Food Service Establishment https://portal.ct.gov/dph/communications/regulation--licensure/opening-a-food-service-establishment
Connecticut Secretary of the State, Business Services Division Organization and First Report — Stock or Nonstock Corporation https://business.ct.gov/-/media/businessonestop/brs-forms/corporation-forms/organization-and-1st-report-stock-or-nonstock-r5b-fillable-corrected-042020-1.pdf
Connecticut Department of Labor, Unemployment Insurance Tax Division Other Conditions of Liability https://portal.ct.gov/dol/knowledge-base/articles/unemployment-taxes/other-conditions-of-liability
Connecticut Department of Labor, Wage and Workplace Standards Division Paid Sick Leave FAQs Effective January 1, 2025, as Amended https://portal.ct.gov/dol/-/media/dol/2022-new-design-system/divisions/wage-and-workplace-standards/psl-faqs-effective-1-1-25-amended.pdf
Connecticut Department of Labor, Wage and Workplace Standards Division Paid Sick Leave Poster Effective January 1, 2026 https://portal.ct.gov/dol/-/media/dol/2022-new-design-system/divisions/wage-and-workplace-standards/psl-poster-effective1-1-2026.pdf
Connecticut Department of Consumer Protection Paid Solicitor Filings https://portal.ct.gov/dcp/license-services-division/all-license-applications/paid-solicitor-filings
Connecticut State Elections Enforcement Commission Political Committee Forms https://seec.ct.gov/portal/TreasurerCorner/PacForms
Connecticut General Assembly Property Tax Exemptions — Chapter 203 https://www.cga.ct.gov/current/pub/chap_203.htm
Internal Revenue Service Publication 557 (Rev. January 2025), Tax-Exempt Status for Your Organization https://www.irs.gov/pub/irs-pdf/p557.pdf
City of Danbury Assessor Quadrennial Report — City of Danbury https://assessor.danbury-ct.gov/176/Quadrennial-Report
Connecticut Department of Revenue Services Register Your Business https://portal.ct.gov/DRS/DRS-Forms/Registration/Register-Your-Business
Connecticut Paid Leave Authority Register Your Business — CT Paid Leave https://www.ctpaidleave.org/for-businesses-and-employers/register-your-business
Connecticut eRegulations System Regulations of Connecticut State Agencies — Charitable Solicitations https://eregulations.ct.gov/eRegsPortal/Browse/RCSA/Title_21aSubtitle_21a-190k_HTML/
Connecticut Paid Leave Authority Remit Contributions — Online Portal Process https://www.ctpaidleave.org/remit-contributions/online-portal-process
Internal Revenue Service Restriction of Political Campaign Intervention by Section 501(c)(3) Organizations https://www.irs.gov/charities-non-profits/charitable-organizations/the-restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations
Connecticut General Assembly Sales and Use Taxes — Chapter 219 https://www.cga.ct.gov/current/pub/chap_219.htm
Connecticut Department of Revenue Services Sales Tax Exemption Certificates https://portal.ct.gov/drs/sales-tax/exemption-certificates
Connecticut State Elections Enforcement Commission SEEC Disclosure Forms https://seec.ct.gov/portal/forms/DisclosureForms
Connecticut State Elections Enforcement Commission SEEC Filing Calendars https://seec.ct.gov/Portal/filingcalendars
Connecticut General Assembly Solicitation of Charitable Funds Act — Chapter 419d https://www.cga.ct.gov/current/pub/chap_419d.htm
Connecticut Department of Revenue Services Special Notice 98(11) — Sales and Use Tax Exemptions for Sales by Nonprofit Organizations at Fundraising or Social Events https://portal.ct.gov/drs/publications/special-notices/1998/sn-98-11
Connecticut Secretary of the State, Business Services Division Submit Paper Filings https://business.ct.gov/knowledge-base/articles/submit-paper-filings
Connecticut Department of Revenue Services Tax Exemption Programs for Nonprofit Organizations https://portal.ct.gov/drs/sales-tax/tax-exemption-programs-for-nonprofit-organizations
Connecticut General Assembly Taxation of Unrelated Business Income — Chapter 208a https://www.cga.ct.gov/current/pub/chap_208a.htm
Connecticut Department of Consumer Protection, Liquor Control Division Temporary Liquor Permit for a Noncommercial Entity https://portal.ct.gov/dcp/liquor-control/temporary-permits/temporary-liquor-permit-for-noncommercial-entity
Connecticut Department of Consumer Protection, Liquor Control Division Temporary Permits — Length and Cost https://portal.ct.gov/dcp/knowledge-base/articles/liquor-control/2026/applications-and-licensing/temporary-permits/temporary-liquor-permit-for-noncommercial-entity/temporary-permits-length-and-cost
Connecticut Secretary of the State Trade Names — Town Clerks https://portal.ct.gov/sots/business-services/trade-names---town-clerks
Connecticut General Assembly Unemployment Compensation — Chapter 567 https://www.cga.ct.gov/current/pub/chap_567.htm
Connecticut Department of Labor Unemployment Insurance Tax Division https://portal.ct.gov/dol/divisions/unemployment-insurance-tax
Connecticut General Assembly Uniform Prudent Management of Institutional Funds Act — Chapter 802c https://www.cga.ct.gov/current/pub/chap_802c.htm
Connecticut Department of Revenue Services Unrelated Business Income Tax Information https://portal.ct.gov/drs/businesses/unrelated-business-tax/tax-information
Connecticut Department of Revenue Services W-2 Electronic Filing Requirements https://portal.ct.gov/drs/withholding-taxes/w2-electronic-filing-requirements/filing-requirements
Connecticut Department of Labor Wage and Hour https://portal.ct.gov/dol/divisions/wage-and-workplace-standards/wage-and-hour
Connecticut Department of Labor Wage and Workplace Standards Division https://portal.ct.gov/dol/divisions/wage-and-workplace-standards
Connecticut General Assembly Workers’ Compensation Act — Chapter 568 https://www.cga.ct.gov/current/pub/chap_568.htm
Connecticut Workers’ Compensation Commission Workers’ Compensation eServices https://portal.ct.gov/wcc/eservices
Connecticut Workers’ Compensation Commission Workers’ Compensation Forms and Worksheets https://portal.ct.gov/wcc/knowledge-base/articles/forms-and-publications/workers-comp-forms-and-worksheets
Connecticut Workers’ Compensation Commission Workers’ Compensation Insurance https://portal.ct.gov/wcc/knowledge-base/articles/employers/workers-compensation-insurance

Recent Connecticut Compliance Updates

State Guide Overview SOURCE VERIFIED
Connecticut Nonprofit Compliance: Formation, First Report, Fundraising, Taxes, Employment, Gaming, and Closure

Connecticut asks a nonprofit for more separate filings than most states, and the ones that look alike are the ones organizations miss. Incorporation is one filing. The Organization and First Report, due within 90 days, is a second. The recurring annual report is a third, and it falls on the organization’s own anniversary rather than on a statewide date. Charity registration, corporation tax, sales tax in both directions, local property tax, five employment programs, municipal gaming, and a multi agency closure sit on top of that. This guide introduces our new Connecticut state guide and its 140 structured, source linked requirements.

August 2, 2026
Filing Explainer SOURCE VERIFIED
Connecticut Nonprofit Corporate Reporting: The Organization and First Report, Annual Report, and Administrative Status

A new Connecticut nonstock corporation owes the Secretary of the State two different reports, and they are constantly treated as one. The Organization and First Report is due within 90 days after incorporation and costs $50. The annual report costs $50 as well but falls on the anniversary of that first report rather than on a statewide date. This article separates them, adds the 30 day interim notice for officer and director changes, and walks the path from default through administrative dissolution to the $160 combined reinstatement.

August 2, 2026

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Methodology and Legal-Information Disclaimer

This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.

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