Hawaii
This guide organizes 114 Hawaii nonprofit compliance facts supported by 106 official sources. 15 entries are currently marked Verification in Progress.
114 facts · 99 source verified · 15 in progress · 106 official sources
On this page
- Start Here
- Compact Operational Reference
- Form and organize the Hawaii nonprofit corporation
- Maintain corporate status, dissolve, and qualify foreign nonprofits
- Register, claim exemptions, and report charitable solicitation
- Use professional fundraisers, platforms, and protect charitable assets
- Handle Hawaii income tax, GET, use tax, and lodging taxes
- Claim and maintain county real-property-tax relief
- Register and administer nonprofit employment
- Screen gambling, auctions, and nonprofit alcohol events
- Comply with lobbying, campaign-finance, and federal political limits
- Screen local and specialized operating permits
- Official Sources
- Recent Compliance Updates
- What can we help with
- Methodology & Disclaimer
Start Here
These are Hawaii’s highest-priority nonprofit compliance decision points. Some apply at formation or recur every year. Others apply only when the organization solicits contributions, earns business income, owns property, hires employees, or runs a regulated event. Not every entry applies to every Hawaii nonprofit, so read each entry’s own applicability line and its verification label before acting on it. Hawaii asks you to keep separate systems separate, and that is where most of the work is. Incorporating under chapter 414D creates the state corporation and nothing more, so federal section 501(c)(3) recognition stays a separate federal determination. Ordinary formation uses Form DNP-1 at $25, and the registered agent and Hawaii business address must then be maintained continuously. The corporate annual report follows the entity’s own anniversary quarter rather than one statewide date. Attorney General charity registration generally comes before solicitation, and the small-charity exemption turns on the exact test of normally receiving less than $25,000 in contributions measured as a three-year average. Hawaii corporation-income-tax treatment is its own determination, and General Excise Tax licensing and GET exemption are two separate workflows: GET is a tax on business gross income and it is not a retail sales tax. Real-property exemption is administered by the county, not by the State. Each employer registration system stands on its own, nonprofit unemployment coverage turns on four employees in each of twenty different weeks, and workers’ compensation, Temporary Disability Insurance, and Prepaid Health Care remain three separate duties.
- Use a Hawaii nonprofit corporation for the ordinary state entity; federal section 501(c)(3) recognition is separate Applies to: Organizations forming an ordinary Hawaii charitable corporation and intending to seek or maintain federal section 501(c)(3) recognition.
- File Form DNP-1 and pay the current $25 formation fee Applies to: A new domestic Hawaii nonprofit corporation.
- Maintain a qualifying Hawaii registered agent and business address continuously Applies to: Domestic and registered foreign nonprofit corporations.
- File the nonprofit annual report in the quarter assigned by the incorporation or registration date Applies to: Every domestic Chapter 414D corporation and every foreign nonprofit authorized in Hawaii after its formation or registration year.
- Register with the Attorney General before soliciting contributions unless an exemption applies Applies to: A charitable organization soliciting contributions in Hawaii, including many domestic and foreign section 501(c)(3) organizations.
- Preserve the exact less-than-$25,000 three-year-average contribution test and professional-fundraiser disqualification Applies to: A charity seeking the small-organization exemption.
- Keep Hawaii income-tax exemption separate from federal recognition, charity registration, GET, and county property tax Applies to: A Hawaii or foreign nonprofit seeking or holding federal section 501(c)(3) recognition.
- Obtain a General Excise Tax license before engaging in taxable business activity and pay the one-time $20 license fee Applies to: A nonprofit engaging in business activity in Hawaii, including taxable sales, services, rentals, fundraising, or unrelated activity.
- Apply separately through Hawaii Tax Online using Form G-6 information; section 501(c)(3) status is not automatic GET exemption Applies to: A federally recognized nonprofit seeking exemption for qualifying exempt-purpose receipts.
- Treat real-property exemption as county-administered and based on qualifying ownership and use, not federal recognition alone Applies to: A nonprofit owning, leasing, developing, or using real property in Hawaii.
- Register the withholding account when the nonprofit begins paying Hawaii wages Applies to: A nonprofit employing workers in Hawaii and paying wages subject to state withholding.
- File Form UC-1 when employment begins even if nonprofit liability or excluded-service status still needs determination Applies to: A nonprofit beginning employment in Hawaii.
- Secure workers’ compensation for each covered employee before work begins Applies to: A nonprofit with one or more covered employees in Hawaii.
- Provide an approved Temporary Disability Insurance plan or obtain authorized self-insurance Applies to: A Hawaii employer with employees covered by the Temporary Disability Insurance law.
- Provide health coverage after four consecutive weeks to employees working at least twenty hours per week who meet the monthly wage test Applies to: Hawaii employers and employees covered by the Prepaid Health Care Act.
Compact Operational Reference
A summary and navigation device only. Start Here above carries all 15 primary decision points, while these 12 rows are the highest-value operational ones. Every row links to the complete requirement below, where each fee, deadline, threshold operator, county qualification, exception, and agency is stated in full. Several rows deliberately refuse to collapse into one number. The charity annual report keeps two separate deadlines because a Form 990, 990-EZ, or 990-PF filer reports within ten business days after the actual federal filing while a 990-N filer or an organization with no federal return uses the special transmittal instead. The GET license and the GET exemption stay on two rows because they are two applications, and neither one is a retail sales tax registration. The worker-programs row names workers’ compensation, Temporary Disability Insurance, and Prepaid Health Care separately, and it marks the Hawaii Retirement Savings Program as future because the Board had not announced its operational date. Property tax and nonprofit alcohol events appear in no row at all, because each county administers its own form, fee, and deadline and no statewide figure would be true.
Form and organize the Hawaii nonprofit corporation
Hawaii forms nonprofits under chapter 414D, which creates public-benefit, mutual-benefit, and religious corporations. Those are state-law classifications and none of them is an IRS determination, so federal section 501(c)(3) recognition remains a separate process even for an ordinary public charity. Ordinary formation is Form DNP-1 at $25, with expedited review available for another $25. A name reservation holds an available name for 120 days at $10, and trade-name or mark registration is a different filing at $50 for a five-year term. The board needs at least three individual directors, Hawaii imposes no universal residency condition on them, and the statute requires officer functions rather than a fixed set of titles, so one person may hold more than one office within the statutory signing limit. One entry here stays open on purpose: no reviewed source states an unqualified statewide rule that newspaper publication can never apply.
Chapter 414D creates the state-law nonprofit corporation. Incorporation does not itself create federal tax exemption, charity-registration status, Hawaii income-tax treatment, GET exemption, or county property-tax exemption.
- Deadline
- At formation and whenever exempt status is represented.
- Fee
- No separate classification fee.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
- Responsible party
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division; Internal Revenue Service
- Frequency
- Continuous
- How to comply
- Form the state corporation, then complete each separate federal, state, and local process that applies.
- Official form or portal
- Form DNP-1; IRS exemption application as applicable.
Applies to: Organizations forming an ordinary Hawaii charitable corporation and intending to seek or maintain federal section 501(c)(3) recognition.
- Religious corporations sole, trusts, unincorporated associations, cooperatives, and specially regulated entities use different structures.
- Conflating the systems can produce unsupported exemption claims, unregistered solicitation, tax liability, or denied local relief.
- California nonprofit corporation type required
- Illinois nonprofit corporation type required
Last verified: 2026-08-02
View official sources (3)
Hawaii law defines a public-benefit corporation by statutory criteria. That status affects charitable-asset protection, dissolution notice, judicial oversight, and permissible distributions; it is not merely a label chosen on Form DNP-1.
- Deadline
- At formation, exemption review, and every fundamental transaction.
- Fee
- No separate classification fee.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
- Responsible party
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division; Hawaii Department of the Attorney General, Tax & Charities Division
- Frequency
- Continuous and event-triggered
- How to comply
- Draft the articles and administer the corporation consistently with HRS § 414D-14; confirm the public-benefit status before a merger, asset transfer, or dissolution.
- Official form or portal
- Form DNP-1; governing documents; Attorney General dissolution checklist.
Applies to: A Chapter 414D corporation organized for public or charitable purposes, including many federally recognized section 501(c)(3) organizations.
- A corporation can satisfy the statutory definition through more than one route; federal recognition is relevant but does not replace state analysis.
- Misclassification can cause the wrong approval, notice, and charitable-asset distribution path.
Last verified: 2026-08-02
Official sources: Hawaii State Legislature and 2 more
View official sources (3)
Hawaii provides structures and classifications that are not interchangeable. The ordinary guide should use a Chapter 414D nonprofit corporation seeking section 501(c)(3), while alternate structures require their own governing and asset rules.
- Deadline
- Before selecting the legal structure.
- Fee
- Structure-specific filing fees apply.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
- Responsible party
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division; Hawaii Department of the Attorney General, Tax & Charities Division
- Frequency
- One time; later transaction-specific review
- How to comply
- Use the entity-specific statute and filing form rather than adapting DNP-1 without authority.
- Official form or portal
- Form DNP-1; Form SOLE-1 where applicable; trust documents.
Applies to: Organizations considering a Chapter 414D mutual-benefit or religious corporation, a corporation sole, charitable trust, or unincorporated nonprofit association.
- Religious purpose does not automatically require a corporation sole, and mutual-benefit status generally does not describe an ordinary public charity.
- Using the wrong structure can create defective governance, filing, tax, and dissolution assumptions.
Last verified: 2026-08-02
View official sources (4)
File Articles of Incorporation, Form DNP-1, with DCCA. The current standard filing fee is $25; expedited review is an additional $25.
- Deadline
- Before relying on Hawaii corporate existence.
- Fee
- $25 standard filing fee; $25 additional expedited-review fee.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
- Frequency
- One time
- How to comply
- File online through Hawaii Business Express or by an accepted email, mail, fax, or service-window method with payment.
- Official form or portal
- Articles of Incorporation, Form DNP-1; Hawaii Business Express.
Applies to: A new domestic Hawaii nonprofit corporation.
- Certified copies and archives charges are optional and separate.
- The organization does not obtain Chapter 414D corporate existence until a compliant filing becomes effective; deficient filings can be rejected.
- Washington articles of incorporation required
- Arkansas articles of incorporation required
Last verified: 2026-08-02
View official sources (4)
Form DNP-1 requires the legal name, principal mailing and physical addresses, a qualifying Hawaii registered agent and business address, one or more incorporators, and whether the corporation will have members; it also states that the corporation has no stock and will not make distributions.
- Deadline
- At formation.
- Fee
- Included in the formation fee.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
- Frequency
- One time; amendment if a filed provision changes
- How to comply
- Complete each required article and attach additional provisions when the official form is insufficient.
- Official form or portal
- Form DNP-1.
Applies to: A new domestic Hawaii nonprofit corporation.
- Purpose and initial officer/director information are optional state-law fields on the form, but tax or program rules can make tailored provisions necessary.
- Missing or inconsistent required information can cause rejection and later governance disputes.
Last verified: 2026-08-02
View official sources (3)
The minimum DNP-1 filing does not automatically satisfy the federal organizational test. Use governing-document language limited to qualifying purposes and dedicating remaining assets to qualifying exempt uses.
- Deadline
- At formation when possible, otherwise before or during the federal exemption application.
- Fee
- Included at formation; later amendment fee applies.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
- Responsible party
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division; Internal Revenue Service
- Frequency
- One time or amendment
- How to comply
- Attach tailored provisions to DNP-1 or file the appropriate amendment.
- Official form or portal
- Form DNP-1 or Form DNP-3; IRS exemption application materials.
Applies to: A Hawaii nonprofit corporation intending to apply for or preserve federal section 501(c)(3) recognition.
- DCCA acceptance is not an IRS determination; wording must match the organization’s actual purposes.
- Inadequate charter language can delay or prevent federal recognition and create inconsistent asset restrictions.
Last verified: 2026-08-02
View official sources (3)
One or more incorporators execute DNP-1. Corporate existence normally begins on the date the articles are filed in compliance with Chapter 414D unless a legally permitted delayed effective provision applies.
- Deadline
- At filing.
- Fee
- Included in the formation fee.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
- Frequency
- One time
- How to comply
- Obtain authorized execution, select only a permitted effective date, and retain the filed record.
- Official form or portal
- Form DNP-1.
Applies to: Persons forming a domestic Hawaii nonprofit corporation.
- Transaction-specific documents can have different delayed-effectiveness limits.
- Unauthorized execution or an invalid effective-date clause can cause rejection or disrupt contracts and governance.
Last verified: 2026-08-02
View official sources (3)
The corporate name must satisfy Chapter 414D and be distinguishable in DCCA records. An optional name reservation holds an available name for 120 days and currently costs $10.
- Deadline
- Name compliance at formation or foreign qualification; reservation before filing when desired.
- Fee
- $10 name-reservation fee; $25 optional expedited fee.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
- Frequency
- Formation or event-triggered
- How to comply
- Search DCCA records and file Form X-1 when a temporary reservation is useful.
- Official form or portal
- Application for Reservation of Name, Form X-1; Hawaii Business Express entity search.
Applies to: Domestic or foreign nonprofit corporations selecting a Hawaii name and applicants seeking a temporary hold.
- Reservation does not create the corporation or trademark rights.
- An unavailable or impermissible name can cause rejection; failure to reserve leaves the name available to another filer.
Last verified: 2026-08-02
View official sources (4)
Trade-name, trademark, and service-mark registration use separate DCCA filings. The current fee is $50, expedited review is $20, and a registration generally lasts five years with renewal during the statutory renewal window.
- Deadline
- Before relying on the registration; renew within the six months preceding expiration when continued registration is desired.
- Fee
- $50 registration fee; $20 expedited fee.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
- Frequency
- Five-year term; event-triggered renewal
- How to comply
- File Form T-1, T-2, or T-3 as applicable and calendar expiration.
- Official form or portal
- Forms T-1, T-2, and T-3.
Applies to: A nonprofit using a name different from its legal name or seeking state registration of a mark.
- State registration does not establish federal trademark rights or eliminate infringement analysis.
- An unregistered alternate name may create inconsistent public records, while failure to renew ends the state registration.
Last verified: 2026-08-02
View official sources (2)
Maintain a registered agent with a Hawaii business address. The agent may be a Hawaii-resident individual, a domestic entity, or an authorized foreign entity; the nonprofit may not list itself as its own agent.
- Deadline
- At formation or foreign qualification and continuously thereafter.
- Fee
- No separate fee when designated in the formation or authority filing; a later entity-filed change is $25.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
- Frequency
- Continuous
- How to comply
- Designate the agent in the entity filing and use Form X-7 or the applicable agent filing when information changes.
- Official form or portal
- Form DNP-1 or FC-1; Form X-7; Form X-9 for resignation.
Applies to: Domestic and registered foreign nonprofit corporations.
- Agent resignation and commercial-agent bulk changes follow separate statutory procedures.
- Failure to maintain the agent can cause missed service and administrative-dissolution or revocation exposure.
- Washington registered agent required
- Michigan registered agent required
Last verified: 2026-08-02
View official sources (5)
DCCA accepts the filing channels stated for the document, including online, email, mail, fax, and the service window. Certified copies, ordinary certificates, and certificates of good standing are separate paid products.
- Deadline
- With each filing or when an official record product is requested.
- Fee
- Certified copy: $10 plus $0.25 per page and applicable archives fee; certificate of good standing: $5; expedited certificate services have separate charges.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
- Frequency
- Event-triggered
- How to comply
- Use Hawaii Business Express or the document-specific channel; order the needed certificate or copy separately.
- Official form or portal
- Hawaii Business Express; DCCA certificates and copies service.
Applies to: Organizations making DCCA filings or needing official evidence of status.
- Fees depend on the specific product and service priority.
- Unsupported delivery, incomplete payment, or use of an uncertified record can delay a filing, grant, bank, or transaction.
Last verified: 2026-08-02
View official sources (4)
The reviewed Chapter 414D formation statute, DNP-1, and DCCA workflow do not identify newspaper publication as part of ordinary incorporation. Safe public wording should be limited to the ordinary DCCA workflow rather than stating that no publication can ever apply.
- Deadline
- No ordinary formation-publication deadline was established.
- Fee
- No universal publication fee confirmed.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
- Frequency
- Not established
- How to comply
- Use the DCCA formation process and separately screen special-purpose, judicial, assumed-name, and local notice statutes.
- Official form or portal
- No ordinary formation-publication form identified.
Applies to: Ordinary domestic Hawaii nonprofit corporations.
- Dissolution claims notices, liquor notices, zoning notices, and other event-specific publications are separate.
- An overbroad negative could omit a special or transaction-specific notice; an invented positive would create a nonexistent ordinary step.
Verification in progress. Safe approach: The reviewed Chapter 414D formation statute, DNP-1, and DCCA workflow do not identify newspaper publication as part of ordinary incorporation. Safe public wording should be limited to the ordinary DCCA workflow rather than stating that no publication can ever apply. Unresolved: Obtain express DCCA or statutory confirmation before publishing an unqualified 'no publication required' statement. Why the official evidence is insufficient: No current official source reviewed affirmatively states a universal no-publication rule; omission from the ordinary formation workflow is not sufficient for an absolute negative. Needed to resolve: Hawaii Department of Commerce and Consumer Affairs, Business Registration Division; review HI-S001, HI-S003, HI-S016 and obtain the stated agency confirmation. Risk if this is treated as settled: An overbroad negative could omit a special or transaction-specific notice; an invented positive would create a nonexistent ordinary step.
Last verified: 2026-08-02
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
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. Bylaws are internal records rather than a routine DCCA filing.
- Deadline
- Promptly after formation and before relying on corporate authority.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance
- Frequency
- One time; bylaws amended as needed
- How to comply
- Use incorporator or board action authorized by Chapter 414D and retain bylaws and resolutions.
- Official form or portal
- Bylaws; organizational minutes or written consent.
Applies to: New domestic Hawaii nonprofit corporations.
- Regulated programs or funders may require additional governance provisions.
- Operating without valid organizational authority can impair contracts, banking, exemption applications, and later approvals.
Last verified: 2026-08-02
View official sources (2)
The board must consist of at least three individuals. Hawaii law does not impose a universal Hawaii-residency requirement on directors; the articles or bylaws may impose additional qualifications or a larger board.
- Deadline
- At organization and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Fix the board size and qualifications in or under the governing documents, fill vacancies, and keep public reports current.
- Official form or portal
- Articles, bylaws, minutes, and annual report.
Applies to: Chapter 414D nonprofit corporations.
- Specially regulated organizations, grants, and federal tax practice can require more independence or different qualifications.
- A board below the statutory or governing-document minimum may be unable to act validly and can make public filings inaccurate.
- Alaska minimum number of directors required
- Vermont minimum number of directors required
Last verified: 2026-08-02
View official sources (3)
DNP-1 requires the member/nonmember choice. A membership corporation must follow Chapter 414D and its governing documents for classes, admission, annual and special meetings, notice, quorum, voting, proxies, consent, removal, and inspection; donors and volunteers are not automatically statutory members.
- Deadline
- At formation and for each member action; an annual meeting is required when the corporation has members unless a lawful alternative applies.
- Fee
- No state fee unless a charter amendment is required.
- Responsible party
- Internal corporate governance
- Frequency
- Annual and event-triggered
- How to comply
- State the structure in the articles and maintain bylaws, member records, notices, ballots, proxies, and consents.
- Official form or portal
- Form DNP-1; bylaws; membership ledger.
Applies to: All new Chapter 414D corporations; ongoing member-governance rules apply only to corporations with members.
- Nonmember corporations generally use board approval paths; governing documents may create nonstatutory supporters without voting rights.
- Failure to honor member rights can invalidate elections, amendments, mergers, asset sales, or dissolution approvals.
Last verified: 2026-08-02
View official sources (2)
Use the statute and bylaws for regular and special meetings, notice, participation through communications equipment, action without a meeting, quorum, voting, and committee delegation. Preserve attendance, recusals, and approvals in minutes or written consents.
- Deadline
- At each board or committee action.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Use compliant notices, minutes, written consents, and committee charters.
- Official form or portal
- Bylaws; board minutes; written consents.
Applies to: Directors and board committees.
- Committees cannot exercise powers reserved by statute, the articles, members, or the full board.
- Defective procedure can make actions challengeable and impair amendments, transactions, or dissolution.
Last verified: 2026-08-02
View official source
The bylaws or board determine the officers. At least one officer must be responsible for preparing minutes and authenticating records. Hawaii does not require universal president, secretary, and treasurer titles, and the same individual may hold more than one office unless the governing documents provide otherwise.
- Deadline
- Promptly after organization and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Adopt officer titles and duties in the bylaws or board resolutions and document appointments and combinations.
- Official form or portal
- Bylaws; officer resolutions; annual report.
Applies to: Chapter 414D nonprofit corporations.
- Federal tax, grant, banking, or internal-control requirements can make additional or separated roles necessary.
- Missing the required recordkeeping function or applying nonexistent title restrictions can impair execution and public reporting.
- Washington required officers required
- Minnesota required officers required
Last verified: 2026-08-02
Official sources: Hawaii State Legislature and 1 more
View official sources (2)
Act in good faith, with the care an ordinarily prudent person would use, and in the corporation’s interests. Disclose material interests, use disinterested approval, document compensation comparability, and avoid unlawful loans or distributions.
- Deadline
- At each material fiduciary, conflict, compensation, loan, or distribution decision.
- Fee
- No state filing fee.
- Filing agency
- Hawaii courts
- Responsible party
- Internal corporate governance; Hawaii courts; Attorney General when charitable assets are implicated
- Frequency
- Continuous and event-triggered
- How to comply
- Use written disclosures, recusals, disinterested votes, minutes, and appropriate valuation evidence.
- Official form or portal
- Conflict disclosure; board minutes; compensation records.
Applies to: Directors, officers, and persons exercising delegated authority.
- Reasonable compensation and authorized transactions can be permissible when properly approved; federal excess-benefit rules remain separate.
- Improper transactions can be voidable and can produce restitution, fiduciary liability, tax consequences, or charitable-asset enforcement.
Last verified: 2026-08-02
Official sources: Hawaii State Legislature and 1 more
View official sources (2)
Maintain permanent minutes and written actions, appropriate accounting records, current articles and bylaws, current director and officer information, the most recent annual report, and member records when applicable. Preserve donor restrictions and respond to lawful member and director inspection requests.
- Deadline
- Continuously; inspection is request-based.
- Fee
- No state filing fee; reasonable copy costs may apply.
- Filing agency
- Hawaii courts
- Responsible party
- Internal corporate governance; Hawaii courts; Attorney General for charitable restrictions
- Frequency
- Continuous
- How to comply
- Use secure paper or electronic records and document inspection responses and restriction tracking.
- Official form or portal
- Corporate record book; accounting system; gift instruments.
Applies to: Every Chapter 414D corporation.
- Fundraising, payroll, gaming, grant, and federal tax records can require additional retention periods.
- Missing records can impair governance, tax filings, audits, grants, transactions, and statutory inspection rights.
Last verified: 2026-08-02
View official sources (3)
Use Form DNP-2 for a name amendment, DNP-3 for other amendments, DNP-4 or DNP-5 for restated articles, and X-3 for a legally correctable filing error. The standard fee is generally $10, with a $25 optional expedited fee.
- Deadline
- After required internal approval and before relying on the changed public record.
- Fee
- Generally $10 standard filing fee; $25 expedited fee.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
- Frequency
- Event-triggered
- How to comply
- Obtain board and member approval as applicable and file the correct form with payment.
- Official form or portal
- Forms DNP-2, DNP-3, DNP-4, DNP-5, or X-3.
Applies to: A domestic nonprofit changing filed articles or correcting a filed document.
- A correction cannot be used to make a substantive amendment that was not authorized when the original document was filed.
- Using the wrong document can cause rejection, fail to amend the charter, or obscure the filed history.
Last verified: 2026-08-02
View official sources (4)
Registered-agent changes require the applicable agent filing. Principal-office, officer, and director information is reported on the annual report, and a no-fee amended annual report may be requested to correct an already accepted report.
- Deadline
- Promptly after a registered-agent change; by the next required report or through an amended report for other reportable changes.
- Fee
- Registered-agent change by entity: $25; amended annual report: no fee.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
- Frequency
- Event-triggered and annual
- How to comply
- File Form X-7 or another applicable agent form; use the annual or amended annual report for reportable leadership and address data.
- Official form or portal
- Form X-7; Form D2 or online annual report; amended annual report by BREG request.
Applies to: A domestic or foreign nonprofit whose public information changes.
- Changing a principal-office address does not by itself change the registered agent’s business address or tax accounts.
- Inaccurate public information can cause missed service, rejected applications, and inconsistent governance records.
Last verified: 2026-08-02
View official sources (4)
Adopt the required plan, obtain board and member approvals that apply, file the correct merger or conversion document, and preserve public-benefit and donor-restricted assets. The standard merger or conversion filing fee is $50 and expedited review is $75.
- Deadline
- Before executing or filing the transaction and before transferring restricted charitable assets.
- Fee
- $50 standard filing fee for merger or conversion; $75 expedited fee.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
- Responsible party
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division; Hawaii Department of the Attorney General, Tax & Charities Division; Hawaii courts when required
- Frequency
- Event-triggered
- How to comply
- Use Form X-12 or X-10 as applicable after the required internal and charitable-asset review.
- Official form or portal
- Articles of Merger, Form X-12; Articles of Conversion, Form X-10.
Applies to: A nonprofit considering a merger, conversion, domestication-equivalent transaction, or sale of substantially all assets outside the ordinary course.
- Availability and approval rules differ by transaction, corporate classification, membership structure, and entities involved.
- An improperly approved or filed transaction can be ineffective, rejected, or challenged and can misapply restricted charitable assets.
Last verified: 2026-08-02
View official sources (5)
Maintain corporate status, dissolve, and qualify foreign nonprofits
The corporate annual report is due on the last day of the quarter containing the entity’s own formation or registration anniversary, which means March 31, June 30, September 30, or December 31 depending on the entity, and no report is due in the formation or registration year. The fee is $2.50 online or $5 on paper. An accepted report can be corrected within thirty days, and an amended annual report carries no filing fee. Each delinquent report adds a $10 late fee, and two years of nonfiling can mature into administrative dissolution. Reinstatement is available within two years for $10 plus the delinquencies, and it relates back for corporate existence only: it does not automatically cure a separate agency’s noncompliance. Voluntary dissolution is a different path from administrative dissolution, and a public-benefit corporation has charitable-asset duties on top of the corporate filing. Foreign qualification is its own track and completes none of the other systems.
File an annual report containing the corporate name and jurisdiction, principal-office mailing address and registered-agent information, all directors and officers, and a brief description of activities. The due date is the last day of the anniversary quarter: March 31, June 30, September 30, or December 31. No report is due in the formation or registration year.
- Deadline
- By the last day of the quarter containing the entity’s formation or registration anniversary, beginning in the following calendar year.
- Fee
- $2.50 online; $5 paper; optional expedited service $25.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
- Frequency
- Annual
- How to comply
- File through Hawaii Business Express or use the current paper annual report.
- Official form or portal
- Domestic Nonprofit Corporation Annual Report, Form D2; foreign nonprofit annual report; Hawaii Business Express.
Applies to: Every domestic Chapter 414D corporation and every foreign nonprofit authorized in Hawaii after its formation or registration year.
- An inactive entity still files until it is lawfully dissolved or withdrawn.
- Failure to file can produce delinquency, annual late fees, and administrative dissolution or foreign revocation after the statutory process.
- Alaska annual or biennial report required
- Texas annual or biennial report required in some cases
Last verified: 2026-08-02
View official sources (5)
Chapter 414D provides a correction period after filing, and BREG permits an amended annual report without a filing fee. Correct material leadership, address, agent, or activity information rather than waiting indefinitely for the next cycle.
- Deadline
- Within thirty days after the report’s filing when using the statutory correction procedure; otherwise promptly through the amended-report process.
- Fee
- No fee for an amended annual report; other document fees apply if a separate filing is required.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
- Frequency
- Event-triggered
- How to comply
- Contact BREG for an amended report or use the correction procedure that applies to the error.
- Official form or portal
- Amended annual report; Form X-3 only when appropriate for a filed document other than the report.
Applies to: A domestic or foreign nonprofit discovering inaccurate annual-report information.
- A registered-agent legal change can require Form X-7 rather than only an amended report.
- Inaccurate public information can impair service, status certificates, grants, banking, and transaction diligence.
Last verified: 2026-08-02
Official sources: Hawaii State Legislature and 2 more
View official sources (3)
DCCA assesses a $10 late fee for each delinquent annual report. Continued failure, including two years of nonfiling, can lead to administrative dissolution after statutory notice and opportunity to cure.
- Deadline
- Immediately after delinquency and within any deadline stated in DCCA’s notice.
- Fee
- $10 late fee for each delinquent annual report, plus the report fee and any other delinquent amounts.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
- Frequency
- Event-triggered
- How to comply
- File all missing reports, pay required fees, and update the entity record before dissolution becomes effective.
- Official form or portal
- Hawaii Business Express; delinquent annual reports.
Applies to: A domestic nonprofit that misses one or more annual reports.
- Administrative dissolution is separate from voluntary dissolution and does not close tax, charity, employment, or local accounts.
- Administrative dissolution terminates active status and can impair contracts, fundraising, tax accounts, and access to a good-standing certificate.
Last verified: 2026-08-02
View official sources (3)
Apply within two years after the effective date of administrative dissolution. Submit all delinquent reports and fees, obtain Department of Taxation clearance or a qualifying payment arrangement, resolve any name conflict, and pay the $10 nonprofit reinstatement fee.
- Deadline
- Within two years after administrative dissolution.
- Fee
- $10 nonprofit reinstatement fee; $25 optional expedited fee; delinquent reports and fees also due.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
- Responsible party
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division; Hawaii Department of Taxation
- Frequency
- One reinstatement event
- How to comply
- File Form X-4 with required reports and tax documentation.
- Official form or portal
- Application for Reinstatement, Form X-4.
Applies to: A Chapter 414D corporation administratively dissolved by DCCA.
- Reinstatement does not automatically reopen closed charity, tax, payroll, UI, insurance, liquor, or local accounts.
- Missing the two-year window can eliminate the ordinary statutory reinstatement route and require a different legal solution.
Last verified: 2026-08-02
View official sources (3)
Upon reinstatement, corporate existence relates back to the effective date of administrative dissolution and the corporation resumes as though dissolution had not occurred, subject to statutory rights of others. Separate agency penalties, revoked permits, or inactive tax and charity accounts are not automatically cured.
- Deadline
- When reinstatement becomes effective and before resuming regulated activity.
- Fee
- No fee beyond reinstatement and separate-account charges.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
- Responsible party
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division; other agencies controlling separate accounts
- Frequency
- Event-triggered
- How to comply
- Obtain the reinstatement filing and then separately verify every other account, license, exemption, and permit.
- Official form or portal
- Approved Form X-4; entity record; agency-specific reactivation filings.
Applies to: A nonprofit whose reinstatement application is approved.
- Third-party rights and actions during dissolution can be protected under the statute.
- Assuming corporate relation-back restores every regulatory status can lead to unregistered fundraising, tax, employment, or licensing violations.
Last verified: 2026-08-02
Official sources: Hawaii State Legislature and 1 more
View official sources (2)
Use Form DNP-6 when dissolution is authorized by incorporators or initial directors before ordinary operations, or Form DNP-7 after the corporation is organized. Obtain the required board and member approvals, wind up, and file the appropriate articles. The current fee is $10, with optional $25 expedited review.
- Deadline
- After the required approval and at the legally selected point in winding up.
- Fee
- $10 standard filing fee; $25 expedited fee.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
- Frequency
- One time
- How to comply
- Adopt the dissolution resolution or plan, complete the classification-specific steps, and file DNP-6 or DNP-7.
- Official form or portal
- Articles of Dissolution, Form DNP-6 or DNP-7.
Applies to: A domestic nonprofit voluntarily ending corporate existence.
- Revocation of dissolution uses Form DNP-8 and is available only under its statutory conditions.
- Filing without valid approval or before protecting claims and restricted assets can expose the corporation and fiduciaries to challenge.
Last verified: 2026-08-02
View official sources (3)
Provide the Attorney General the required notice, plan, approvals, financial and asset information, proposed recipients, and restrictions. Do not transfer public-benefit or restricted assets as ordinary surplus; comply with the statutory waiting, consent, and post-transfer reporting rules.
- Deadline
- Before filing or completing the dissolution and before transferring charitable assets; post-transfer reporting follows the distribution.
- Fee
- No separate Attorney General notice fee identified; $10 corporate dissolution fee applies.
- Filing agency
- Hawaii Department of the Attorney General, Tax & Charities Division
- Responsible party
- Hawaii Department of the Attorney General, Tax & Charities Division; Hawaii Department of Commerce and Consumer Affairs, Business Registration Division; Hawaii courts when required
- Frequency
- Event-triggered
- How to comply
- Follow the current AG procedures and checklist, then file the correct DCCA dissolution document and report recipients as required.
- Official form or portal
- AG Procedures and Checklist for Dissolution of a Hawaii Public Benefit Corporation; Form DNP-7.
Applies to: A public-benefit corporation dissolving or distributing substantially all charitable assets.
- Restricted gifts, endowments, pending claims, and assets held for another beneficiary can require court or donor involvement.
- Premature or improper distribution can trigger Attorney General enforcement, court proceedings, restitution, and fiduciary liability.
Last verified: 2026-08-02
Official sources: Hawaii Department of the Attorney General, Tax & Charities Division and 3 more
View official sources (4)
A foreign nonprofit must obtain a certificate of authority before transacting business in Hawaii unless its activities fall within Chapter 414D’s exclusions. Charity solicitation, tax nexus, employment, and local permits are separate tests and do not decide corporate authority by themselves.
- Deadline
- Before beginning activities that constitute transacting business.
- Fee
- No fee for trigger analysis.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
- Frequency
- One time; ongoing maintenance thereafter
- How to comply
- Compare planned activities with the statutory exclusions and seek BREG guidance when the boundary is uncertain.
- Official form or portal
- Foreign nonprofit authority materials; HRS chapter 414D.
Applies to: A nonprofit incorporated under another jurisdiction and entering Hawaii.
- Isolated transactions, internal affairs, bank accounts, litigation, and other listed activities may be excluded; the full facts control.
- Operating without required authority can produce penalties and inability to maintain an action until cured.
Last verified: 2026-08-02
View official sources (3)
File the foreign nonprofit application for certificate of authority, provide the home-jurisdiction and principal-office information, appoint a qualifying Hawaii registered agent, supply required existence evidence, and pay $25. Expedited review is an additional $25.
- Deadline
- Before transacting business in Hawaii.
- Fee
- $25 standard filing fee; $25 expedited fee.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
- Frequency
- One time
- How to comply
- File online where available or by an accepted paper channel with current supporting evidence from the home jurisdiction.
- Official form or portal
- Application for Certificate of Authority, Form FC-1; Hawaii Business Express.
Applies to: A foreign nonprofit required to qualify in Hawaii.
- Name conflicts can require an alternate or registered trade name; charity registration remains separate.
- Failure to qualify can produce penalties and delay contracts, litigation, banking, and permits.
Last verified: 2026-08-02
View official sources (4)
After the registration year, file the annual report by the last day of the anniversary quarter for the same $2.50 online or $5 paper fee. Maintain agent, name, and home-jurisdiction information; use the foreign forms for amendments, revocation cure or reinstatement, and withdrawal.
- Deadline
- Annual report by anniversary-quarter end; event-triggered changes and withdrawal as they occur.
- Fee
- Annual report: $2.50 online or $5 paper; other fees are transaction-specific.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs, Business Registration Division
- Frequency
- Annual and event-triggered
- How to comply
- Use Hawaii Business Express or the foreign annual-report form and file the transaction-specific foreign document when status changes.
- Official form or portal
- Foreign nonprofit annual report; foreign amendment and withdrawal forms.
Applies to: A foreign nonprofit authorized in Hawaii.
- Withdrawal does not terminate tax, charity, employment, or local liabilities and preserves service-of-process provisions.
- Nonfiling or loss of required information can lead to revocation; ceasing business without withdrawal leaves continuing filing exposure.
Last verified: 2026-08-02
View official sources (5)
Register, claim exemptions, and report charitable solicitation
Applies when the organization solicits contributions in Hawaii. Registration with the Attorney General generally comes before solicitation and carries no initial fee, and incorporation, foreign qualification, federal recognition, and GET exemption do not stand in for it. Hawaii then does something unusual: there is no annual registration renewal. Continuing organizations instead file an annual financial report and pay an annual fee based on gross revenue. Preserve the small-charity exemption exactly as written, which is normally receiving less than $25,000 in contributions averaged over the preceding three years, with specified grants excluded, and paying a professional solicitor or professional fundraising counsel disqualifies it. The annual report is due within ten business days after the organization actually files its Form 990, 990-EZ, or 990-PF, while a 990-N filer or an organization with no federal return uses the special transmittal by the fifteenth day of the fifth month after fiscal year end. On audits, current law ties the requirement to another government or third-party audit obligation. The former automatic threshold above $500,000 in contributions is superseded and is not current Hawaii law.
Covered charities must register through the Attorney General’s charity system before soliciting. Incorporation, foreign qualification, federal recognition, and GET exemption do not replace this registration.
- Deadline
- Before the first covered solicitation in Hawaii.
- Fee
- No initial registration fee.
- Filing agency
- Hawaii Department of the Attorney General, Tax & Charities Division
- Frequency
- Initial registration, then annual financial reporting
- How to comply
- Complete the online charity registration, attach required governing and IRS documents, and obtain officer authentication.
- Official form or portal
- Hawaii charity registration portal.
Applies to: A charitable organization soliciting contributions in Hawaii, including many domestic and foreign section 501(c)(3) organizations.
- Statutory exemptions require separate analysis and generally an exemption application.
- Soliciting while unregistered can lead to late fees, injunctions, civil enforcement, and public-registry problems.
- California charitable solicitation registration required
- New York charitable solicitation registration required in some cases
Last verified: 2026-08-02
Official sources: Hawaii Department of the Attorney General, Tax & Charities Division and 5 more
View official sources (6)
Hawaii uses a one-time initial registration. The organization does not annually renew the registration statement; instead it keeps information current and files annual financial reports.
- Deadline
- Before solicitation; update material registration information as required.
- Fee
- No initial fee.
- Filing agency
- Hawaii Department of the Attorney General, Tax & Charities Division
- Frequency
- One-time registration plus event-triggered updates
- How to comply
- Create the organization’s portal account, answer the registration questions, upload governing documents and IRS determination evidence, and obtain required electronic signatures.
- Official form or portal
- Online charity registration portal and registration guide.
Applies to: A nonexempt charity beginning covered solicitation.
- New organizations without an IRS determination or completed fiscal year can require portal-specific documents and Attorney General guidance.
- Incomplete or unauthenticated registration can remain pending and does not authorize solicitation.
Last verified: 2026-08-02
Official sources: Hawaii Department of the Attorney General, Tax & Charities Division and 3 more
View official sources (4)
Hawaii exempts specified categories from full registration, but the organization should use the Attorney General’s exemption process rather than assuming federal section 501(c)(3) status alone creates an exemption.
- Deadline
- Before relying on the exemption while soliciting.
- Fee
- No exemption-application fee identified.
- Filing agency
- Hawaii Department of the Attorney General, Tax & Charities Division
- Frequency
- Initial and event-triggered
- How to comply
- Submit the online exemption application with category-specific supporting evidence and preserve the determination.
- Official form or portal
- Charity exemption application portal.
Applies to: Religious organizations, parent-teacher associations, qualifying educational institutions and affiliates, nonprofit hospitals, specified congressional corporations, governmental entities, and qualifying small charities.
- Each category has exact statutory conditions; educational affiliates and religious organizations are not exempt merely by self-description.
- An unsupported exemption claim can result in unregistered solicitation and late or enforcement exposure.
Last verified: 2026-08-02
Official sources: Hawaii Department of the Attorney General, Tax & Charities Division and 3 more
View official sources (4)
The charity must normally receive less than $25,000 in contributions annually, measured as an average over the preceding three years, and may not compensate a professional solicitor or professional fundraising counsel. Government grants and grants from section 501(c)(3) organizations are excluded from the statutory contribution measure.
- Deadline
- Before relying on the exemption and whenever the organization’s three-year average or fundraiser use changes.
- Fee
- No exemption fee identified.
- Filing agency
- Hawaii Department of the Attorney General, Tax & Charities Division
- Frequency
- Annual monitoring; exemption filing event-triggered
- How to comply
- Calculate the exact statutory contribution measure, retain the three-year computation, and apply through the exemption portal.
- Official form or portal
- Charity exemption application.
Applies to: A charity seeking the small-organization exemption.
- New organizations without three years of history require the statute and Attorney General’s treatment of 'normally receives' to be applied to available history and projections.
- Using 'not more than $25,000' or gross revenue instead of the statutory measure can incorrectly exempt an organization at the boundary.
Last verified: 2026-08-02
Official sources: Hawaii Department of the Attorney General, Tax & Charities Division and 2 more
View official sources (3)
An exemption is not a universal permanent waiver. The organization must preserve the qualifying facts and complete full registration before soliciting after a material change removes the exemption.
- Deadline
- Before the first solicitation after exemption eligibility ends.
- Fee
- No change fee identified.
- Filing agency
- Hawaii Department of the Attorney General, Tax & Charities Division
- Frequency
- Continuous monitoring and event-triggered registration
- How to comply
- Retain the exemption determination, monitor contributions and fundraiser relationships, and contact the Attorney General when facts change.
- Official form or portal
- Exemption portal and charity registration portal.
Applies to: A charity that has received or is relying on a registration exemption.
- Whether the portal requires periodic confirmation for a particular exempt category was not stated in the accessible current materials; the organization should follow account notices.
- Continuing to solicit after eligibility ends can create unregistered-solicitation and late-filing exposure.
Last verified: 2026-08-02
Official sources: Hawaii Department of the Attorney General, Tax & Charities Division and 3 more
View official sources (4)
Submit the annual transmittal and federal return through the Hawaii charity system within ten business days after the federal return is actually filed. A federal extension does not require a separate Hawaii extension filing, but the state report follows the actual federal filing.
- Deadline
- Within ten business days after actual federal filing.
- Fee
- Annual fee based on gross-revenue band after acceptance.
- Filing agency
- Hawaii Department of the Attorney General, Tax & Charities Division
- Frequency
- Annual
- How to comply
- Upload or transmit the federal return, complete the state transmittal, obtain electronic authentication, and monitor acceptance.
- Official form or portal
- Hawaii charity annual financial report portal.
Applies to: A registered charity that files a federal Form 990, 990-EZ, or 990-PF.
- If the Attorney General requests the federal extension documentation, provide it within the requested statutory period.
- Late filing can produce $20-per-day fees up to $1,000 and delinquent public status.
Last verified: 2026-08-02
Official sources: Hawaii Department of the Attorney General, Tax & Charities Division and 3 more
View official sources (4)
Use the Hawaii special annual transmittal because the IRS e-Postcard does not supply the financial return attached by other charities. File no later than the fifteenth day of the fifth month after fiscal year end.
- Deadline
- By the fifteenth day of the fifth month after fiscal year end.
- Fee
- Annual fee based on the organization’s applicable gross-revenue band.
- Filing agency
- Hawaii Department of the Attorney General, Tax & Charities Division
- Frequency
- Annual
- How to comply
- Complete and authenticate the special transmittal through the charity filing system and provide requested financial information.
- Official form or portal
- Hawaii Charity Special Annual Transmittal.
Applies to: A registered charity filing Form 990-N or not required to file Form 990, 990-EZ, or 990-PF.
- An organization changing accounting periods should follow the Attorney General’s short-year and combined-period guidance.
- Failure to file can produce daily late fees and a delinquent public record even though the federal e-Postcard was submitted.
Last verified: 2026-08-02
Official sources: Hawaii Department of the Attorney General, Tax & Charities Division and 3 more
View official sources (4)
The first Hawaii annual financial report generally covers the fiscal year immediately following the fiscal year used to complete the initial registration, rather than duplicating the registration-basis year.
- Deadline
- When the first post-registration report becomes due under the applicable Form 990 or special-transmittal rule.
- Fee
- Applicable annual fee after acceptance.
- Filing agency
- Hawaii Department of the Attorney General, Tax & Charities Division
- Frequency
- One time, then annual
- How to comply
- Confirm the registration-basis year in the portal and create the first annual transmittal for the next fiscal year.
- Official form or portal
- Charity registration and annual-report portal.
Applies to: A newly registered charity.
- A newly formed organization with no completed fiscal year should retain written portal or Attorney General guidance on the first required period.
- Using the wrong first period can create a missing-year delinquency or duplicate filing.
Last verified: 2026-08-02
Official sources: Hawaii Department of the Attorney General, Tax & Charities Division and 2 more
View official sources (3)
Annual fees are based on annual gross revenue: less than $25,000—$0; at least $25,000 but less than $50,000—$25; at least $50,000 but less than $100,000—$50; at least $100,000 but less than $250,000—$100; at least $250,000 but less than $500,000—$150; at least $500,000 but less than $1 million—$200; at least $1 million but less than $2 million—$250; at least $2 million but less than $5 million—$350; $5 million or more—$600.
- Deadline
- Within fourteen days after the annual fee becomes available following report acceptance.
- Fee
- $0 to $600 according to the exact gross-revenue band.
- Filing agency
- Hawaii Department of the Attorney General, Tax & Charities Division
- Frequency
- Annual
- How to comply
- Pay through the Attorney General’s annual-fee payment portal after acceptance.
- Official form or portal
- Annual Fees or Invoice portal.
Applies to: A registered charity whose annual report is accepted.
- Use gross revenue, not the small-charity exemption’s contribution measure; preserve exact lower and upper operators.
- Failure to pay timely can produce $20-per-day late fees up to $1,000 in addition to report delinquency.
Last verified: 2026-08-02
Official sources: Hawaii Department of the Attorney General, Tax & Charities Division and 3 more
View official sources (4)
The Attorney General may assess $20 per day up to $1,000 for a late annual report and separately $20 per day up to $1,000 for late payment of the annual fee. Delinquency can also support administrative and judicial enforcement.
- Deadline
- Beginning after the applicable filing or payment deadline until cured or the cap is reached.
- Fee
- $20 per day, maximum $1,000 for each late obligation.
- Filing agency
- Hawaii Department of the Attorney General, Tax & Charities Division
- Frequency
- Event-triggered
- How to comply
- File the missing report, pay the invoiced fee and late charges, and resolve any portal or enforcement hold.
- Official form or portal
- Charity annual-report and payment portals.
Applies to: A registered charity that misses an annual-report or annual-fee deadline.
- Penalty waiver or settlement is discretionary and should not be assumed.
- Delay can compound public-status, solicitation, grant, and enforcement consequences.
Last verified: 2026-08-02
Official sources: Hawaii Department of the Attorney General, Tax & Charities Division and 3 more
View official sources (4)
Current HRS § 467B-6.5 requires an audited financial statement with the Hawaii annual report only when the organization is required to obtain an audit by another governmental authority or a third party. The former automatic state threshold based on more than $500,000 in contributions is no longer the current rule.
- Deadline
- With the annual report when an audit is otherwise required.
- Fee
- No separate audit-filing fee; professional fees vary.
- Filing agency
- Hawaii Department of the Attorney General, Tax & Charities Division
- Frequency
- Annual and conditional
- How to comply
- Determine whether another grantor, regulator, contract, lender, or governing instrument requires an audit and attach it when required.
- Official form or portal
- Hawaii charity annual financial report portal.
Applies to: A registered charity preparing its annual financial report.
- A separate state grant, federal award, county contract, or private agreement can independently require an audit or review.
- Applying the old threshold can invent an audit requirement; omitting an otherwise required audit can make the state filing incomplete.
- Alaska audit and financial statements not yet confirmed
- Michigan audit and financial statements required
Last verified: 2026-08-02
Official sources: Hawaii State Legislature and 3 more
View official sources (4)
Charity registration does not end automatically with corporate dissolution or withdrawal. Submit the written request for deactivation and complete outstanding annual reports, fees, and requested final information.
- Deadline
- After solicitation ceases and before assuming the charity account is closed.
- Fee
- No deactivation fee identified; outstanding reports, annual fees, and late fees remain due.
- Filing agency
- Hawaii Department of the Attorney General, Tax & Charities Division
- Frequency
- One time; final reporting as applicable
- How to comply
- Submit the Notice of Intent to Cease Solicitation Activity and follow Attorney General instructions for final account resolution.
- Official form or portal
- Written Request for Deactivation / Notice of Intent to Cease Solicitation Activity.
Applies to: A registered charity that has dissolved, withdrawn from Hawaii, or permanently ceased solicitation.
- Temporary inactivity is different from permanent cessation and may not justify deactivation.
- An open or delinquent charity record can continue to create filing and public-status consequences after corporate closure.
Last verified: 2026-08-02
Official sources: Hawaii Department of the Attorney General, Tax & Charities Division and 2 more
View official sources (3)
Current official sources establish registration before covered solicitation but do not provide one complete operational nexus rule for every passive website, donate button, platform campaign, donor-initiated gift, email, text, or social-media scenario. Register before directed Hawaii solicitation and obtain Attorney General confirmation for ambiguous passive or platform facts.
- Deadline
- Before directed Hawaii solicitation and before relying on a passive-internet exception.
- Fee
- No separate internet fee identified.
- Filing agency
- Hawaii Department of the Attorney General, Tax & Charities Division
- Frequency
- Campaign- and activity-triggered
- How to comply
- Review the actual targeting, communications, donors, platform role, repeated activity, and other Hawaii contacts; request written agency guidance when the boundary matters.
- Official form or portal
- Charity registration portal; Attorney General contact.
Applies to: Domestic or out-of-state charities using internet or multistate fundraising that reaches Hawaii.
- The 2026 fundraising-platform law separately regulates platform and platform-charity conduct but does not resolve every charity-nexus question.
- An absolute rule can either expose an out-of-state charity to unregistered solicitation or impose unnecessary filing on purely passive activity.
Verification in progress. Safe approach: Current official sources establish registration before covered solicitation but do not provide one complete operational nexus rule for every passive website, donate button, platform campaign, donor-initiated gift, email, text, or social-media scenario. Register before directed Hawaii solicitation and obtain Attorney General confirmation for ambiguous passive or platform facts. Unresolved: Obtain written Tax & Charities Division guidance for the organization’s exact digital and multistate facts before publishing an absolute nexus rule. Why the official evidence is insufficient: No current official Hawaii source reviewed states a complete operational rule for passive websites, donor-initiated gifts, targeted digital solicitation, and all multistate platform scenarios. Needed to resolve: Hawaii Department of the Attorney General, Tax & Charities Division; review HI-S028, HI-S030, HI-S031, HI-S020 and obtain the stated agency confirmation. Risk if this is treated as settled: An absolute rule can either expose an out-of-state charity to unregistered solicitation or impose unnecessary filing on purely passive activity.
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: Hawaii State Legislature and 3 more
View official sources (4)
Use the public registry to confirm charity registration or exemption status, annual-report condition, professional fundraiser registration, and filed charitable sales promotions.
- Deadline
- Before soliciting, hiring a fundraiser, entering a promotion, or representing current status.
- Fee
- No search fee.
- Filing agency
- Hawaii Department of the Attorney General, Tax & Charities Division
- Frequency
- Event-triggered
- How to comply
- Search by organization or professional name and retain the relevant record.
- Official form or portal
- Charity Registry Search.
Applies to: Charities, donors, grantors, contracting parties, and organizations hiring fundraising professionals.
- The registry is informational and does not replace the underlying filing or legal analysis.
- Relying on an unverified or stale status can cause contracting, solicitation, and due-diligence problems.
Last verified: 2026-08-02
Official sources: Hawaii Department of the Attorney General, Tax & Charities Division and 1 more
View official sources (2)
Use professional fundraisers, platforms, and protect charitable assets
Applies when someone other than the organization’s own staff raises money for it, or when restricted charitable assets are involved. Hawaii regulates the charitable organization, the professional solicitor, the fundraising counsel, the charitable sales promotion, and the fundraising platform as five separate roles with their own triggers and filings. A written professional-fundraising contract is filed at least ten business days before services begin, a commercial co-venturer promotion at least ten days before it starts, and the platform rules took effect on July 1, 2026. Charitable trusts, endowments, and institutional funds carry donor-intent and UPMIFA duties that are separate again. Two entries stay open: the current professional-fundraiser fee, registration period, and bond need portal or agency confirmation, and no single Attorney General approval rule covers every merger, asset sale, or charitable-asset transfer.
A professional solicitor receives consideration to solicit and can have custody or control of contributions. Fundraising counsel plans, manages, or advises without soliciting or holding contributions and generally is compensated on a noncontingent basis. Employees, officers, volunteers, commercial coventurers, and fundraising platforms have separate tests.
- Deadline
- Before signing a fundraising or promotion agreement.
- Fee
- No classification fee.
- Filing agency
- Hawaii Department of the Attorney General, Tax & Charities Division
- Frequency
- Per relationship
- How to comply
- Analyze the actual services, compensation, solicitation, contingency, and control of funds before selecting a registration path.
- Official form or portal
- Professional fundraiser guides and registration portal.
Applies to: A charity hiring or working with paid fundraising professionals or commercial partners.
- An entity labeled 'consultant' can be a solicitor if its actual conduct meets the statutory definition.
- Misclassification can produce unregistered professional activity, missing contracts or reports, and custody-of-funds violations.
Last verified: 2026-08-02
Official sources: Hawaii Department of the Attorney General, Tax & Charities Division and 2 more
View official sources (3)
Current law requires covered professionals to register before regulated activity, but the accessible public pages did not expose a single current static schedule that conclusively resolved every professional category’s fee, registration period, and bond amount. Do not publish an amount from an older guide without portal or agency confirmation.
- Deadline
- Before performing covered services and before each required renewal.
- Fee
- UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for a complete current static fee and bond schedule.
- Filing agency
- Hawaii Department of the Attorney General, Tax & Charities Division
- Frequency
- Initial and recurring
- How to comply
- Use the current professional fundraiser portal and obtain written Tax & Charities Division confirmation of the amount, bond, and renewal period.
- Official form or portal
- Professional fundraiser registration portal.
Applies to: Professional solicitors and professional fundraising counsel serving Hawaii charities.
- Registration and bond rules can differ between solicitors and fundraising counsel and depend on custody of contributions.
- Using an outdated fee or bond can cause a rejected or incomplete registration and unregistered activity.
Verification in progress. Safe approach: Current law requires covered professionals to register before regulated activity, but the accessible public pages did not expose a single current static schedule that conclusively resolved every professional category’s fee, registration period, and bond amount. Do not publish an amount from an older guide without portal or agency confirmation. Unresolved: Obtain a current written fee/bond schedule or inspect a live category-specific portal workflow before publication. Why the official evidence is insufficient: The live portal is dynamic and the accessible official static sources did not conclusively establish every current professional-fundraiser fee, registration term, and bond amount. Needed to resolve: Hawaii Department of the Attorney General, Tax & Charities Division; review HI-S036, HI-S037, HI-S028 and obtain the stated agency confirmation. Risk if this is treated as settled: Using an outdated fee or bond can cause a rejected or incomplete registration and unregistered activity.
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: Hawaii Department of the Attorney General, Tax & Charities Division and 2 more
View official sources (3)
Use a written contract containing the statutory terms and file it with the Attorney General at least ten business days before the professional begins services.
- Deadline
- At least ten business days before services begin.
- Fee
- No separate contract-filing fee confirmed.
- Filing agency
- Hawaii Department of the Attorney General, Tax & Charities Division
- Frequency
- Per contract and amendment
- How to comply
- Execute the contract, complete any required campaign notice, and file through the professional fundraiser system.
- Official form or portal
- Professional fundraiser contract filing portal.
Applies to: A registered charity and its professional solicitor or fundraising counsel.
- Material amendments, extensions, and campaigns can require separate or updated filings.
- Late or missing contract filing can produce daily penalties and make the professional relationship noncompliant.
Last verified: 2026-08-02
Official sources: Hawaii Department of the Attorney General, Tax & Charities Division and 2 more
View official sources (3)
Complete the campaign-specific notice before solicitation and file the required financial report after the campaign. A professional solicitor or fundraising platform generally reports no later than ninety days after campaign end, with anniversary reporting for campaigns that continue beyond one year.
- Deadline
- Before the campaign when notice is required; no later than ninety days after campaign end, and at required anniversaries for long campaigns.
- Fee
- No separate report fee confirmed; late penalties can apply.
- Filing agency
- Hawaii Department of the Attorney General, Tax & Charities Division
- Frequency
- Per campaign
- How to comply
- Use the current professional fundraiser portal and financial-report workflow; reconcile gross receipts, expenses, distributions, and funds held.
- Official form or portal
- Campaign notice and professional fundraiser financial report portal.
Applies to: A professional solicitor or regulated fundraising platform conducting a solicitation campaign.
- Cancellation, custody of funds, and platform activity can change the required report and responsible filer.
- Missing campaign filings can trigger penalties, public-record deficiencies, and enforcement against both the professional and charity.
Last verified: 2026-08-02
Official sources: Hawaii Department of the Attorney General, Tax & Charities Division and 3 more
View official sources (4)
The charity must give written consent and the promotion filing must state the parties, goods or services, benefit formula, dates, geography, and required disclosures. File at least ten days before the promotion begins.
- Deadline
- At least ten days before the charitable sales promotion begins.
- Fee
- No standard filing fee confirmed; late fee can be $20 per day up to $1,000.
- Filing agency
- Hawaii Department of the Attorney General, Tax & Charities Division
- Frequency
- Per promotion
- How to comply
- Execute the consent and file through the Attorney General’s charitable sales promotion workflow.
- Official form or portal
- Charitable sales promotion / commercial co-venture consent form.
Applies to: A charity and a commercial coventurer or other person advertising that a purchase or transaction benefits the charity.
- An ordinary vendor relationship without a charitable purchase representation may not be a charitable sales promotion.
- An unfiled or misleading promotion can trigger consumer-protection and charity-law penalties.
Last verified: 2026-08-02
Official sources: Hawaii Department of the Attorney General, Tax & Charities Division and 2 more
View official sources (3)
Hawaii now separately regulates charitable fundraising platforms and platform charities. Covered platform charities must register before regulated activity, obtain required charity consent, provide disclosures, protect and account for donations, and complete promotion or campaign filings.
- Deadline
- Before regulated platform activity on or after July 1, 2026.
- Fee
- Category-specific registration and filing fees require the current portal.
- Filing agency
- Hawaii Department of the Attorney General, Tax & Charities Division
- Frequency
- Continuous and campaign-triggered
- How to comply
- Classify the platform role, register through the current Attorney General system, obtain written consent, and follow the statutory transfer, disclosure, and reporting rules.
- Official form or portal
- Fundraising-platform registration and charitable sales promotion portals.
Applies to: Charitable fundraising platforms, platform charities, and charities receiving funds through regulated platform activity beginning July 1, 2026.
- Pure technology, payment processing, donor-advised, and charity-operated tools can fall into different statutory exclusions or roles.
- Treating a platform as a neutral payment processor without analysis can create unregistered platform, consent, disclosure, and reporting violations.
Last verified: 2026-08-02
Official sources: Hawaii State Legislature and 3 more
View official sources (4)
Manage and invest institutional funds prudently, consider the statutory factors for appropriation, preserve donor intent, and keep restrictions attached through organizational change.
- Deadline
- Continuously and before spending, investing, transferring, modifying, or terminating a restricted fund.
- Fee
- No routine state filing fee; court and professional costs vary.
- Filing agency
- Hawaii Department of the Attorney General, Tax & Charities Division
- Responsible party
- Hawaii Department of the Attorney General, Tax & Charities Division; Hawaii courts; internal fiduciaries
- Frequency
- Continuous and event-triggered
- How to comply
- Maintain gift instruments, fund-level accounting, spending policies, investment records, and transaction approvals.
- Official form or portal
- Gift instruments; fund records; court petition if required.
Applies to: Charitable corporations, charitable trusts, and institutions holding donor-restricted funds or endowments.
- Some small, old, or impracticable restrictions can use statutory modification procedures rather than ordinary board action.
- Misuse can trigger restitution, fiduciary liability, Attorney General action, and loss of donor trust.
Last verified: 2026-08-02
Official sources: Hawaii State Legislature and 2 more
View official sources (3)
A board should not unilaterally disregard a restriction. Use the modification route permitted by UPMIFA, which can require donor consent, Attorney General notice, or a court order depending on the fund, age, value, and requested change.
- Deadline
- Before changing the restricted purpose, duration, spending, or management term.
- Fee
- No routine fee; court filing and professional costs vary.
- Filing agency
- Hawaii Department of the Attorney General, Tax & Charities Division
- Responsible party
- Hawaii Department of the Attorney General, Tax & Charities Division; Hawaii courts
- Frequency
- Event-triggered
- How to comply
- Document the original restriction, statutory route, proposed modification, notice, consent, and resulting use.
- Official form or portal
- Donor consent or court petition; Attorney General notice as applicable.
Applies to: An institution seeking to release or modify a donor restriction or endowment term.
- Cy pres and equitable-deviation standards are fact-specific; the organization should preserve as nearly as possible the donor’s charitable intent.
- Unauthorized modification can result in restoration of funds, injunctions, and fiduciary liability.
Last verified: 2026-08-02
Official sources: Hawaii State Legislature and 1 more
View official sources (2)
Chapter 414D, UPMIFA, trust law, governing documents, and the transaction structure can require notice, consent, judicial review, or continued charitable use. Safe wording is to obtain transaction-specific Attorney General and legal review rather than claim universal approval or universal absence of review.
- Deadline
- Before approving, signing, filing, or closing the transaction.
- Fee
- No universal fee.
- Filing agency
- Hawaii Department of the Attorney General, Tax & Charities Division
- Responsible party
- Hawaii Department of the Attorney General, Tax & Charities Division; Hawaii Department of Commerce and Consumer Affairs, Business Registration Division; Hawaii courts
- Frequency
- Event-triggered
- How to comply
- Prepare the plan, valuations, restrictions, recipient qualifications, approvals, and transaction documents; request written agency guidance when the trigger is uncertain.
- Official form or portal
- Transaction-specific DCCA filing; Attorney General submission; court petition if required.
Applies to: A public-benefit corporation or charitable trust considering a merger, conversion, sale of substantially all assets, transfer to an affiliate, or other major charitable-asset transaction.
- Ordinary-course dispositions, mergers, dissolution, UPMIFA modifications, healthcare transactions, and trust transfers can use different rules.
- An overbroad statement can either invent an approval or omit legally required charitable-asset oversight.
Verification in progress. Safe approach: Chapter 414D, UPMIFA, trust law, governing documents, and the transaction structure can require notice, consent, judicial review, or continued charitable use. Safe wording is to obtain transaction-specific Attorney General and legal review rather than claim universal approval or universal absence of review. Unresolved: Obtain transaction-specific written Attorney General guidance or counsel analysis before implementation of a universal workflow. Why the official evidence is insufficient: The exact Attorney General or court trigger depends on corporate classification, transaction form, restricted assets, governing documents, and trust principles; current public materials do not resolve every structure. Needed to resolve: Hawaii Department of the Attorney General, Tax & Charities Division; Hawaii Department of Commerce and Consumer Affairs, Business Registration Division; Hawaii courts; review HI-S016, HI-S034, HI-S041, HI-S039 and obtain the stated agency confirmation. Risk if this is treated as settled: An overbroad statement can either invent an approval or omit legally required charitable-asset oversight.
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: Hawaii State Legislature and 3 more
View official sources (4)
Handle Hawaii income tax, GET, use tax, and lodging taxes
Four separate tax questions live here and answering one does not answer the others. Hawaii corporation-income-tax treatment is its own determination and does not follow automatically from an IRS letter. Unrelated business income uses Form N-70NP, filed when Hawaii unrelated-business gross income is at least $1,000 or a federal Form 990-T is required. The General Excise Tax is a tax on business gross income and it is not a retail sales tax, so the $20 GET license and the separate GET exemption application are two different actions and neither is a purchase-exemption certificate. Whether a particular receipt is taxable depends on the transaction, which is why donations, grants, dues, sales, services, sponsorships, advertising, admissions, auctions, rentals, lodging, and online activity are treated individually rather than as nonprofit revenue in general. Periodic Form G-45 returns and the annual Form G-49 reconciliation run while the account is open, and a final return may not by itself close the license. County surcharge sourcing, use tax on imports, and state and county transient accommodations tax each remain separate from GET.
Hawaii generally exempts organizations described in federal section 501 from corporation income tax on exempt-function income, but that tax result is separate from charity registration and from GET. Unrelated business income remains potentially taxable.
- Deadline
- When federal status is obtained, changed, revoked, or relied upon for a Hawaii filing.
- Fee
- No separate routine income-tax fee identified.
- Filing agency
- Hawaii Department of Taxation
- Frequency
- Continuous and annual when taxable
- How to comply
- Maintain the IRS determination and classify exempt-function and unrelated income separately; register or contact DOTAX when an account or return is required.
- Official form or portal
- Department of Taxation exempt-organization forms and Hawaii Tax Online.
Applies to: A Hawaii or foreign nonprofit seeking or holding federal section 501(c)(3) recognition.
- Pending, retroactive, revoked, and lost federal status require separate administrative treatment.
- Conflating income-tax exemption with GET or charity status can cause missed returns, tax, or unsupported exemption claims.
- Oregon state income tax exemption required in some cases
- Connecticut state income tax exemption required in some cases
Last verified: 2026-08-02
Official sources: Hawaii Department of Taxation and 3 more
View official sources (4)
The accessible current DOTAX materials identify Form N-70NP for taxable unrelated business income but do not provide one current public application that conclusively resolves every administrative status case. Do not state that the Hawaii account is automatically complete merely because an IRS letter exists.
- Deadline
- Before omitting a Hawaii return or representing current state exemption when federal status is not straightforward.
- Fee
- UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for a universal application fee or procedure.
- Filing agency
- Hawaii Department of Taxation
- Frequency
- Event-triggered
- How to comply
- Submit the IRS determination and facts through Hawaii Tax Online or obtain written DOTAX confirmation of filing and account status.
- Official form or portal
- Hawaii Tax Online; exempt-organization forms.
Applies to: An organization whose federal exemption is pending, retroactive, revoked, suspended, or no longer applicable.
- Ordinary organizations with stable federal recognition and no UBIT may have no recurring corporation return, but account-specific confirmation is prudent.
- An incorrect assumption can produce missed returns, penalties, or an unsupported state-exemption representation.
Verification in progress. Safe approach: The accessible current DOTAX materials identify Form N-70NP for taxable unrelated business income but do not provide one current public application that conclusively resolves every administrative status case. Do not state that the Hawaii account is automatically complete merely because an IRS letter exists. Unresolved: Obtain Department of Taxation confirmation before publishing that federal recognition automatically completes every Hawaii administrative step. Why the official evidence is insufficient: Current official materials reviewed did not identify a single static Hawaii income-tax exemption application or comprehensive procedure for pending, retroactive, revoked, and lost federal recognition. Needed to resolve: Hawaii Department of Taxation; review HI-S046, HI-S047, HI-S049, HI-S050, HI-S053 and obtain the stated agency confirmation. Risk if this is treated as settled: An incorrect assumption can produce missed returns, penalties, or an unsupported state-exemption representation.
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: Hawaii Department of Taxation and 4 more
View official sources (5)
Use Hawaii corporate estimated-tax rules when the expected liability triggers installments. When the final unrelated-business return is filed, identify it as final and separately close any GET, withholding, UI, and local accounts.
- Deadline
- Estimated installments during the taxable year; final return by the ordinary N-70NP deadline.
- Fee
- Tax and underpayment additions depend on liability.
- Filing agency
- Hawaii Department of Taxation
- Frequency
- Periodic and final
- How to comply
- Use the current estimated-tax instructions and Hawaii Tax Online account-maintenance workflow.
- Official form or portal
- Form N-220 or applicable estimated-payment method; Form N-70NP.
Applies to: An exempt organization expecting Hawaii tax on unrelated business income or closing its taxable activity.
- Extension of time to file does not automatically extend time to pay.
- Failure to pay estimates can create additions even when the annual return is timely; a final income-tax return does not close other accounts.
Last verified: 2026-08-02
Official sources: Hawaii Department of Taxation and 2 more
View official sources (3)
GET is a tax on business gross income, not a retail sales tax. Federal section 501(c)(3) recognition does not eliminate the need to analyze GET registration. A person engaging in business generally obtains a GET license for a one-time $20 fee.
- Deadline
- Before beginning taxable or potentially taxable business activity.
- Fee
- $20 one-time GET license fee.
- Filing agency
- Hawaii Department of Taxation
- Frequency
- One-time license plus recurring returns
- How to comply
- Register through Hawaii Tax Online or the current basic business application and obtain the GET account.
- Official form or portal
- Hawaii Tax Online; GET license registration.
Applies to: A nonprofit engaging in business activity in Hawaii, including taxable sales, services, rentals, fundraising, or unrelated activity.
- Pure gifts or activities covered by an approved exemption may be outside or exempt from GET, but registration and return duties depend on account and activity.
- Operating without the license can produce tax, penalties, interest, and account-enforcement consequences.
Last verified: 2026-08-02
Official sources: Hawaii Department of Taxation and 3 more
View official sources (4)
Submit a separate GET exemption application through Hawaii Tax Online using the information and documents specified for Form G-6. Attach the IRS determination and governing materials. Do not treat federal recognition as an automatic operational GET exemption.
- Deadline
- Before excluding qualifying receipts under the requested GET exemption.
- Fee
- The accessible G-6A instructions do not state a separate application fee; the underlying GET license can require $20.
- Filing agency
- Hawaii Department of Taxation
- Frequency
- One-time application; event-triggered updates
- How to comply
- Complete the online exemption application and retain the Department’s determination.
- Official form or portal
- Form G-6 information / Hawaii Tax Online exemption application.
Applies to: A federally recognized nonprofit seeking exemption for qualifying exempt-purpose receipts.
- An exemption generally reaches qualifying exempt-purpose activity, not every receipt or unrelated business operation.
- Claiming exemption before approval or outside its scope can produce tax, penalties, interest, and incorrect returns.
Last verified: 2026-08-02
Official sources: Hawaii Department of Taxation and 3 more
View official sources (4)
An approved nonprofit exemption applies to gross income from activities that further the exempt purpose. Track exempt-purpose program receipts separately from fundraising sales, commercial services, rentals, advertising, and unrelated activity.
- Deadline
- On each transaction and each periodic or annual GET return.
- Fee
- No separate fee; tax applies to nonexempt receipts.
- Filing agency
- Hawaii Department of Taxation
- Frequency
- Continuous and recurring
- How to comply
- Maintain activity-level accounting and claim the correct exemption or deduction code on Schedule GE.
- Official form or portal
- Forms G-45, G-49, and Schedule GE.
Applies to: An organization with an approved GET exemption.
- Federal unrelated-business classification is relevant but not always identical to Hawaii GET treatment.
- Blanket exclusion of all receipts can understate GET and county surcharge.
Last verified: 2026-08-02
Official sources: Hawaii Department of Taxation and 2 more
View official sources (3)
A payment with no bargained-for benefit may be a gift outside taxable business gross income or an exempt-purpose receipt, while dues or sponsorships tied to services, admissions, advertising, or substantial benefits can be taxable. Classification depends on consideration and the approved exemption.
- Deadline
- When structuring the payment and before filing the related GET return.
- Fee
- No separate fee; tax depends on classification.
- Filing agency
- Hawaii Department of Taxation
- Frequency
- Per transaction
- How to comply
- Document donor intent, grant restrictions, member benefits, sponsorship deliverables, and fair value; report taxable portions separately.
- Official form or portal
- Forms G-45, G-49, and Schedule GE.
Applies to: Nonprofits receiving donations, grants, membership dues, sponsorships, and program payments.
- Government grants, foundation grants, pass-through funds, and cost-reimbursement contracts can have different facts.
- Treating every payment labeled 'donation' as exempt can underreport GET; treating every grant as taxable can overstate liability.
Verification in progress. Safe approach: A payment with no bargained-for benefit may be a gift outside taxable business gross income or an exempt-purpose receipt, while dues or sponsorships tied to services, admissions, advertising, or substantial benefits can be taxable. Classification depends on consideration and the approved exemption. Unresolved: Use transaction-specific DOTAX guidance for material sponsorship, membership-benefit, or grant arrangements before publishing a universal classification. Why the official evidence is insufficient: Official materials do not provide a single categorical result for every dues, sponsorship, restricted grant, and benefit arrangement; consideration and exemption scope control. Needed to resolve: Hawaii Department of Taxation; review HI-S045, HI-S043, HI-S042 and obtain the stated agency confirmation. Risk if this is treated as settled: Treating every payment labeled 'donation' as exempt can underreport GET; treating every grant as taxable can overstate 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: Hawaii Department of Taxation and 2 more
View official sources (3)
Current GET instructions specifically warn that nonprofit fundraising such as barbecues and silent auctions can be taxable. Apply any available exemption or deduction only to the portion and activity that qualifies.
- Deadline
- When the sale or event occurs and on the applicable GET returns.
- Fee
- GET and county surcharge on taxable gross receipts.
- Filing agency
- Hawaii Department of Taxation
- Frequency
- Event-triggered and recurring
- How to comply
- Register if required, collect transaction records, value any contribution portion separately, and report taxable receipts on G-45 and G-49.
- Official form or portal
- Forms G-45, G-49, Schedule GE.
Applies to: A nonprofit selling goods, admissions, meals, auction items, or other value to raise funds.
- True gifts received without consideration and qualifying exempt-purpose receipts remain separate.
- Calling the event a fundraiser does not eliminate GET and can also obscure gambling, alcohol, or food-permit issues.
Last verified: 2026-08-02
Official sources: Hawaii Department of Taxation and 2 more
View official sources (3)
Program-service revenue can qualify when it directly furthers the approved exempt purpose, while advertising, substantial sponsor benefits, commercial services, and unrelated online activity can be taxable. Allocate the activity rather than treating the entire entity as exempt or taxable.
- Deadline
- At contract design, invoicing, and each GET return.
- Fee
- GET and county surcharge on taxable gross income.
- Filing agency
- Hawaii Department of Taxation
- Frequency
- Continuous and recurring
- How to comply
- Use written contracts and account coding to separate contributions, qualified sponsorship-like support, program charges, advertising, and commercial services.
- Official form or portal
- Forms G-45, G-49, Schedule GE.
Applies to: A nonprofit charging program fees, selling advertising, receiving corporate sponsorship, operating online services, or conducting mixed exempt and commercial activity.
- Federal qualified-sponsorship rules are not automatically identical to Hawaii GET rules.
- Failure to allocate can produce underpayment, overpayment, and inconsistent federal and state reporting.
Verification in progress. Safe approach: Program-service revenue can qualify when it directly furthers the approved exempt purpose, while advertising, substantial sponsor benefits, commercial services, and unrelated online activity can be taxable. Allocate the activity rather than treating the entire entity as exempt or taxable. Unresolved: Obtain DOTAX guidance for material mixed-benefit contracts before implementation of universal public wording. Why the official evidence is insufficient: Current official materials do not provide a complete bright-line rule for every sponsorship, advertising, online-service, and mixed program arrangement. Needed to resolve: Hawaii Department of Taxation; review HI-S045, HI-S043, HI-S042 and obtain the stated agency confirmation. Risk if this is treated as settled: Failure to allocate can produce underpayment, overpayment, and inconsistent federal and state reporting.
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: Hawaii Department of Taxation and 2 more
View official sources (3)
Rental income can be subject to GET even when the owner is nonprofit. Short-term lodging can also require state TAT and county TAT registration, returns, and local approvals. An approved nonprofit GET exemption does not automatically exempt lodging.
- Deadline
- Before renting property or accepting lodging reservations.
- Fee
- GET, state TAT, and county TAT depend on gross receipts and location; registration fees are account-specific.
- Filing agency
- Hawaii Department of Taxation
- Frequency
- Recurring while activity continues
- How to comply
- Classify the occupancy, register the required accounts, file periodic and annual returns, and check county land-use and accommodation rules.
- Official form or portal
- Forms G-45/G-49; state TAT forms; county TAT filings.
Applies to: A nonprofit renting space, housing, retreat facilities, rooms, or short-term accommodations.
- Long-term leases, employee housing, program housing, and true cost-sharing can have different treatment.
- Treating rental or lodging as a charitable program without tax analysis can create multiple tax and local violations.
Last verified: 2026-08-02
Official sources: Hawaii Department of Taxation and 3 more
View official sources (4)
File Form G-45 at the assigned monthly, quarterly, or semiannual frequency and Form G-49 as the annual reconciliation. Continue filing required zero returns until the account is properly cancelled.
- Deadline
- G-45 by the account-assigned periodic due date; G-49 by the annual due date in the current instructions.
- Fee
- No filing fee; tax, penalties, and interest may apply.
- Filing agency
- Hawaii Department of Taxation
- Frequency
- Periodic and annual
- How to comply
- File and pay through Hawaii Tax Online and reconcile all districts, exemptions, deductions, and prior periodic returns on G-49.
- Official form or portal
- Forms G-45 and G-49; Hawaii Tax Online.
Applies to: A nonprofit with an open GET account.
- An exemption does not necessarily eliminate the return obligation after the account is opened.
- Failure to file zero or annual returns can keep the account delinquent even when no tax is due.
Last verified: 2026-08-02
Official sources: Hawaii Department of Taxation and 2 more
View official sources (3)
File all final G-45 and G-49 obligations and submit the current license-maintenance or cancellation filing. Corporate dissolution and charity deactivation do not automatically close the GET account.
- Deadline
- After the last transaction and final reporting period, before assuming the account is closed.
- Fee
- No cancellation fee identified; outstanding tax, penalties, and interest remain due.
- Filing agency
- Hawaii Department of Taxation
- Frequency
- One time
- How to comply
- Use Hawaii Tax Online or Form G-50/other current account-maintenance process and retain closure confirmation.
- Official form or portal
- Form G-50; Hawaii Tax Online.
Applies to: A nonprofit permanently ending Hawaii business activity or dissolving.
- TAT, withholding, income-tax, and county accounts require separate closure.
- An open account can continue generating zero-return, notice, and penalty obligations.
Last verified: 2026-08-02
Official sources: Hawaii Department of Taxation and 2 more
View official sources (3)
County surcharge is an addition to GET on specified taxable activity, not a separate retail sales tax or property tax. Assign taxable gross income to the proper district and use the current Schedule GE and district-assignment forms.
- Deadline
- On each periodic and annual GET return for taxable assigned activity.
- Fee
- Current county surcharge rate and base depend on the county and activity.
- Filing agency
- Hawaii Department of Taxation
- Frequency
- Periodic and annual
- How to comply
- Use the current G-45/G-49 instructions and district-assignment schedule.
- Official form or portal
- Forms G-45, G-49, G-75, and Schedule GE.
Applies to: A nonprofit with taxable four-percent GET activity in a county imposing a surcharge.
- Exempt or lower-rate activity may not bear the surcharge in the same manner as four-percent taxable activity.
- Incorrect district allocation can underpay one county surcharge and overpay another.
Last verified: 2026-08-02
Official sources: Hawaii Department of Taxation and 1 more
View official sources (2)
Hawaii use tax is separate from GET exemption and can apply when property, services, or contracting are imported for consumption in Hawaii. Federal section 501(c)(3) status does not create a universal purchaser exemption.
- Deadline
- When the taxable import occurs and by the applicable return due date.
- Fee
- Use tax depends on the transaction and source.
- Filing agency
- Hawaii Department of Taxation
- Frequency
- Event-triggered or recurring
- How to comply
- Determine the import category, retain purchase and shipping records, and file Form G-26 or the applicable combined return.
- Official form or portal
- Form G-26.
Applies to: A nonprofit importing taxable property or services for use in Hawaii.
- An approved statutory exemption or resale treatment can change the result; ordinary nonprofit purchases are not universally exempt.
- Failure to analyze imported purchases can create tax, interest, and penalties even when the seller did not charge Hawaii tax.
Last verified: 2026-08-02
Official sources: Hawaii Department of Taxation and 1 more
View official sources (2)
State TAT and county TAT are separate from GET. Short-term lodging can require state registration, periodic and annual returns, county TAT filings, and local land-use or accommodation approvals even when lodging supports a charitable program.
- Deadline
- Before offering transient accommodations and throughout the activity.
- Fee
- Tax rates and county procedures depend on current law and location.
- Filing agency
- Hawaii Department of Taxation
- Responsible party
- Hawaii Department of Taxation; applicable county tax and planning authorities
- Frequency
- Periodic, annual, and local as applicable
- How to comply
- Register the state TAT account, determine the county filing route, file current returns, and separately verify local authorization.
- Official form or portal
- State TAT forms; county TAT portals.
Applies to: A nonprofit operating transient accommodations or receiving taxable lodging gross rental proceeds.
- Long-term occupancy, employee housing, shelters, and licensed care facilities can have different classifications.
- Failure to separate these systems can cause tax and local permitting violations.
Last verified: 2026-08-02
Official sources: Hawaii Department of Taxation and 2 more
View official sources (3)
Claim and maintain county real-property-tax relief
Applies when the organization owns, leases, or changes the use of Hawaii real property. Relief depends on qualifying ownership and use, and federal recognition alone does not establish it. Administration is county work, not state work, so there is no statewide form, no statewide fee, and no statewide deadline. Honolulu uses September 30 preceding the tax year on Form BFS-RPA-E-8-10.9 and Maui uses December 31 of the preceding assessment year, but those are local rules and neither travels to another county. Kauai’s posted RP Form P-5 also states September 30 and adds a recorded-lease condition, and it is labelled proposed in its own filename, so it stays under verification. The County of Hawaii recognizes a nonprofit exemption category, but its current initial deadline and final form remain unconfirmed. Ownership and use changes get reported, and appeals follow the parcel’s own county process.
Real-property tax is administered by the four counties. Each county applies its own exemption form, deadline, documentation, minimum tax, renewal, change-of-use, and appeal procedure. Federal section 501(c)(3) recognition is evidence but does not by itself award a county exemption.
- Deadline
- Before the county’s filing deadline and before acquisition, lease, development, or change of use.
- Fee
- County-specific; no statewide fee or exemption amount.
- Filing agency
- Applicable county real property assessment division
- Frequency
- Initial, recurring, and event-triggered depending on county
- How to comply
- Apply to the county where the parcel is located and preserve ownership, use, governing-document, and IRS evidence.
- Official form or portal
- County charitable or nonprofit exemption form.
Applies to: A nonprofit owning, leasing, developing, or using real property in Hawaii.
- Religious, educational, hospital, cemetery, housing, and other exemption classes can use different county standards.
- Using another county’s form or deadline can forfeit exemption for the tax year and create tax, interest, or rollback exposure.
- California property tax exemption required
- Massachusetts property tax exemption application required
Last verified: 2026-08-02
Official sources: City and County of Honolulu, Real Property Assessment Division and 3 more
View official sources (4)
File the charitable nonprofit claim with organizational, ownership, and use documentation by September 30 before the tax year for which exemption is requested. Report later ownership or use changes under the local procedure.
- Deadline
- On or before September 30 preceding the tax year; change of status generally within the local notice period.
- Fee
- No application fee identified; minimum tax or partial taxation can apply.
- Filing agency
- City and County of Honolulu, Real Property Assessment Division
- Frequency
- Initial and event-triggered; continuation depends on local law
- How to comply
- Submit the current claim and attachments by an accepted Honolulu method and retain proof of filing.
- Official form or portal
- Form BFS-RPA-E-8-10.9.
Applies to: A charitable nonprofit claiming exemption for real property in the City and County of Honolulu.
- Mixed, leased, commercial, vacant, or developing property requires parcel-specific assessor review.
- Missing September 30 can delay relief for a full tax year; unsupported use can produce denial or recapture.
Last verified: 2026-08-02
Official sources: City and County of Honolulu, Real Property Assessment Division and 1 more
View official sources (2)
The County of Hawaii recognizes a nonprofit or charitable section 501(c)(3) exemption category, but the accessible current program page and 2026 assessment insert did not expose a clearly final nonprofit form and one unambiguous initial application deadline. Use county confirmation rather than importing another county’s September 30 or December 31 rule.
- Deadline
- UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for the current initial nonprofit application deadline; 2026 assessment appeals were due April 9, 2026.
- Fee
- County-specific; no application fee confirmed.
- Filing agency
- County of Hawaii, Real Property Tax Office
- Frequency
- Initial, continuing, and appeal-based
- How to comply
- Obtain the current nonprofit application directly from the Real Property Tax Office and calendar the parcel-specific assessment and appeal dates.
- Official form or portal
- County of Hawaii nonprofit or charitable exemption application.
Applies to: A nonprofit claiming real-property exemption in the County of Hawaii.
- The 2026 insert confirms the program and appeal date but does not establish the full nonprofit application workflow.
- Using the wrong deadline can forfeit exemption or appeal rights for the tax year.
Verification in progress. Safe approach: The County of Hawaii recognizes a nonprofit or charitable section 501(c)(3) exemption category, but the accessible current program page and 2026 assessment insert did not expose a clearly final nonprofit form and one unambiguous initial application deadline. Use county confirmation rather than importing another county’s September 30 or December 31 rule. Unresolved: Obtain the current form number, initial deadline, renewal rule, and accepted filing methods from the County of Hawaii Real Property Tax Office. Why the official evidence is insufficient: The current official program page did not expose a final nonprofit form and exact initial deadline, while the 2026 insert focuses on assessment and appeals. Needed to resolve: County of Hawaii, Real Property Tax Office; review HI-S056, HI-S057 and obtain the stated agency confirmation. Risk if this is treated as settled: Using the wrong deadline can forfeit exemption or appeal rights for the tax year.
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: County of Hawaii, Real Property Tax Office and 1 more
View official sources (2)
Use Maui’s charitable and miscellaneous exemption application and file by December 31 of the preceding assessment year. The exemption takes effect through the county’s January assessment and following July tax-year cycle if approved.
- Deadline
- By December 31 of the preceding assessment year.
- Fee
- No application fee identified; minimum tax or partial taxation can apply.
- Filing agency
- County of Maui, Real Property Assessment Division
- Frequency
- Initial and event-triggered; continuation depends on local law
- How to comply
- Submit the current Maui application and required organizational, ownership, and use documents.
- Official form or portal
- Charitable and Miscellaneous Exemption Application.
Applies to: A nonprofit claiming real-property exemption in the County of Maui.
- Leased, mixed, commercial, and under-development property requires assessor analysis.
- Missing December 31 can delay relief and expose the parcel to the ordinary classification and tax.
Last verified: 2026-08-02
Official sources: County of Maui, Real Property Assessment Division and 1 more
View official sources (2)
The currently posted RP Form P-5 states that two copies are due by September 30 before the year of exemption, requires nonprofit and dissolution provisions, and requires a lease longer than one year to be recorded by September 30 when the claimant leases the property.
- Deadline
- On or before September 30 prior to the year exemption is desired, subject to final-form confirmation.
- Fee
- No application fee identified; county minimum tax may apply.
- Filing agency
- County of Kauai, Real Property Assessment Division
- Frequency
- Initial and event-triggered
- How to comply
- Confirm that the posted form is final, then submit two copies and the governing, IRS, ownership, use, and recorded-lease documents.
- Official form or portal
- RP Form P-5, Claim for Charitable Nonprofit Exemption.
Applies to: A charitable nonprofit claiming real-property exemption in the County of Kauai.
- The official filename labels the form 'proposed'; mixed use, income production, and renewals require assessor confirmation.
- Missing the local deadline or recording requirement can cause denial for the tax year.
Verification in progress. Safe approach: The currently posted RP Form P-5 states that two copies are due by September 30 before the year of exemption, requires nonprofit and dissolution provisions, and requires a lease longer than one year to be recorded by September 30 when the claimant leases the property. Unresolved: Confirm the final RP Form P-5, annual renewal treatment, and appeal procedure with the Kauai Real Property Assessment Division. Why the official evidence is insufficient: The county-hosted 2026 form is labeled 'proposed' in its canonical filename, so final adoption and current filing methods require confirmation. Needed to resolve: County of Kauai, Real Property Assessment Division; review HI-S060 and obtain the stated agency confirmation. Risk if this is treated as settled: Missing the local deadline or recording requirement can cause denial for the tax year.
Last verified: 2026-08-02
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official source
County exemptions depend on continuing ownership and qualifying use. Report material changes, allocate mixed or commercial use where required, and file an administrative appeal by the county’s current deadline before proceeding to the next review level.
- Deadline
- After a material change and by the notice-specific county appeal deadline.
- Fee
- County appeal fees and minimum taxes vary.
- Filing agency
- Applicable county real property assessment division
- Responsible party
- Applicable county real property assessment division, board of review, and Tax Appeal Court
- Frequency
- Event-triggered
- How to comply
- Notify the county assessor, retain use and lease evidence, review the assessment notice, and use the county appeal form.
- Official form or portal
- County change-of-status and appeal forms.
Applies to: A nonprofit with exempt, partially exempt, leased, mixed-use, income-producing, vacant, developing, transferred, or disputed property.
- Rules for leased property, partial use, construction, and income production differ by county and parcel.
- Failure to report can cause rollback, penalties, or loss of exemption; missing the appeal deadline can make the assessment final.
Last verified: 2026-08-02
Official sources: City and County of Honolulu, Real Property Assessment Division and 3 more
View official sources (4)
Register and administer nonprofit employment
Applies once the organization pays anyone. Nine systems run here and they never share a trigger: withholding, new-hire reporting, unemployment insurance, workers’ compensation, Temporary Disability Insurance, Prepaid Health Care, Hawaii Family Leave, wage and hour, and the future Hawaii Retirement Savings Program. Withholding opens at or before the first Hawaii payroll and each new hire is reported within twenty days. Form UC-1 is filed when employment begins, which is separate from the nonprofit coverage test of four or more employees in each of twenty different weeks, and the 2026 taxable wage base is $64,500. Contribution financing and reimbursement financing are separate elections, and the reimbursement terms stay under verification. Workers’ compensation starts before covered work begins, Temporary Disability Insurance needs an approved plan or authorized self-insurance, and Prepaid Health Care begins after four consecutive qualifying weeks. Hawaii sets no general paid-vacation or paid-sick-leave accrual mandate, which does not switch off Temporary Disability Insurance or Hawaii Family Leave. Minimum wage is $16 from January 1, 2026 and the $18 rate is future, effective January 1, 2028. The Retirement Savings Program exists in law but had not launched, and no employer duty starts until the Board announces the operational date. Closing the organization means closing each of these accounts separately.
Register through Hawaii Tax Online or the current basic business application before or when Hawaii payroll begins. Withholding registration is separate from UI, workers’ compensation, TDI, Prepaid Health Care, and new-hire reporting.
- Deadline
- Before or at the first Hawaii payroll.
- Fee
- Registration fee depends on the combined business application; no separate withholding-only fee identified.
- Filing agency
- Hawaii Department of Taxation
- Frequency
- One time plus account maintenance
- How to comply
- Register the employer account, obtain the Hawaii withholding ID, and configure payroll using the current Booklet A.
- Official form or portal
- Hawaii Tax Online; current employer withholding registration.
Applies to: A nonprofit employing workers in Hawaii and paying wages subject to state withholding.
- Certain clergy, household, agricultural, or other services can have special rules; federal treatment is not automatically controlling.
- Paying wages without registration can produce missing deposits, returns, penalties, and incorrect employee statements.
Last verified: 2026-08-02
Official sources: Hawaii Department of Taxation and 2 more
View official sources (3)
Deposit withheld tax and file the assigned periodic return, Form HW-14 annual reconciliation, and required W-2 and 1099 information. Electronic filing is required when the applicable statutory or administrative threshold is met.
- Deadline
- At the assigned deposit and return frequency; annual reconciliation and information statements by the current calendar deadlines.
- Fee
- No filing fee; tax, penalties, and interest may apply.
- Filing agency
- Hawaii Department of Taxation
- Frequency
- Periodic and annual
- How to comply
- Use Hawaii Tax Online and the current withholding booklet and information-return instructions.
- Official form or portal
- Booklet A; Forms HW-14, HW-2/W-2, and current 1099 filing method.
Applies to: A registered Hawaii withholding employer.
- An employer with annual withholding liability over $40,000 is subject to the current electronic-filing mandate for HW-14; other e-file mandates can also apply.
- Late deposits, returns, or statements can produce penalties and employee-credit problems.
Last verified: 2026-08-02
Official sources: Hawaii Department of Taxation and 2 more
View official sources (3)
Submit the employee and employer information to the Hawaii New Hire Reporting Center as soon as possible and no later than twenty days after the first day of work.
- Deadline
- No later than twenty days after the employee’s first day of work.
- Fee
- No filing fee.
- Filing agency
- Hawaii Department of the Attorney General, Child Support Enforcement Agency
- Frequency
- Per hire or rehire
- How to comply
- File electronically or use the current new-hire reporting form and retain confirmation.
- Official form or portal
- Hawaii New Hire Reporting Form, Form NHR.
Applies to: A Hawaii employer hiring or rehiring an employee.
- Independent contractors are not reported as employees merely because they receive Form 1099; classification must be correct.
- Late or missing reports can impair child-support enforcement and expose the employer to statutory penalties.
Last verified: 2026-08-02
View official source
Register with the Unemployment Insurance Division when employment commences so the agency can determine liability. Employer registration is not the same as the nonprofit four-employees-in-twenty-weeks coverage threshold.
- Deadline
- When employment commences.
- Fee
- No registration fee.
- Filing agency
- Hawaii Department of Labor and Industrial Relations, Unemployment Insurance Division
- Frequency
- One time plus changes
- How to comply
- File UC-1 and supply organization, federal exemption, ownership, payroll, and service information.
- Official form or portal
- Form UC-1, Report to Determine Liability.
Applies to: A nonprofit beginning employment in Hawaii.
- Excluded service and reimbursable financing are determined after or with registration, not by self-declaration alone.
- Failure to register can delay the liability determination and create back reports, contributions, interest, and penalties.
- Washington unemployment insurance required
- Connecticut unemployment insurance required in some cases
Last verified: 2026-08-02
Official sources: Hawaii Department of Labor and Industrial Relations and 2 more
View official sources (3)
Nonprofit employment is generally covered when the organization employed four or more individuals in employment for some portion of a day in each of twenty different calendar weeks in the current or preceding calendar year.
- Deadline
- When the threshold is met and continuously thereafter under the statutory coverage period.
- Fee
- No separate fee; contributions or reimbursement charges apply.
- Filing agency
- Hawaii Department of Labor and Industrial Relations, Unemployment Insurance Division
- Frequency
- Continuous measurement; quarterly reporting after liability
- How to comply
- Count covered individuals and weeks exactly, preserve payroll records, and obtain the UI Division’s determination.
- Official form or portal
- Form UC-1; quarterly Form UC-B6.
Applies to: A religious, charitable, educational, or other qualifying nonprofit employer.
- Ministers, members of religious orders, certain students, and other statutory services can be excluded; excluded service is not counted as covered employment.
- Using a one-employee business threshold or a full-time-only count can produce incorrect liability.
Last verified: 2026-08-02
Official sources: Hawaii State Legislature and 2 more
View official sources (3)
A covered nonprofit may pay ordinary contributions or seek self-financing status under HRS § 383-62(d), reimbursing the State for benefits charged to its account. The election can require timely application, security, advance payments, and continued responsibility for benefit charges.
- Deadline
- Before the election deadline stated in the agency determination or statute and before relying on reimbursement status.
- Fee
- Contribution rate or reimbursement charges; security and advance-payment amounts are account-specific.
- Filing agency
- Hawaii Department of Labor and Industrial Relations, Unemployment Insurance Division
- Frequency
- Election-period and ongoing
- How to comply
- Submit the current self-financing application and obtain written approval before changing financing methods.
- Official form or portal
- Self-Financing for Non-Profit Organizations application.
Applies to: A qualifying section 501(c)(3) organization subject to Hawaii UI law.
- The accessible current forms page confirms the election but does not state one complete static deadline and security schedule for every new or existing employer.
- An untimely or unsupported election can leave the organization contributory and can create unexpected benefit-charge cash flow.
Verification in progress. Safe approach: A covered nonprofit may pay ordinary contributions or seek self-financing status under HRS § 383-62(d), reimbursing the State for benefits charged to its account. The election can require timely application, security, advance payments, and continued responsibility for benefit charges. Unresolved: Obtain written UI Division terms for the organization before publication of a universal reimbursement-election deadline. Why the official evidence is insufficient: The current public forms index confirms self-financing but did not expose one complete current election deadline, duration, security, and advance-payment schedule. Needed to resolve: Hawaii Department of Labor and Industrial Relations, Unemployment Insurance Division; review HI-S067, HI-S069, HI-S065 and obtain the stated agency confirmation. Risk if this is treated as settled: An untimely or unsupported election can leave the organization contributory and can create unexpected benefit-charge cash flow.
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: Hawaii Department of Labor and Industrial Relations and 2 more
View official sources (3)
File quarterly wage, contribution, and employment and training assessment reports at the assigned deadlines, including required zero reports while the account remains open. For 2026, the taxable wage base is $64,500; the new-employer contribution rate is 2.4 percent and the employment and training assessment is 0.1 percent.
- Deadline
- Quarterly by the UI filing dates; use the 2026 wage base for wages paid in 2026.
- Fee
- 2026 taxable wage base $64,500; rates as assigned, with new employer 2.4% plus 0.1% assessment.
- Filing agency
- Hawaii Department of Labor and Industrial Relations, Unemployment Insurance Division
- Frequency
- Quarterly
- How to comply
- File Form UC-B6 or the electronic equivalent and reconcile each worker’s quarterly and year-to-date wages.
- Official form or portal
- Quarterly Wage, Contribution and Employment and Training Assessment Report.
Applies to: A registered UI employer.
- Reimbursable employers still have wage-report and benefit-charge duties even though they do not pay ordinary contributions.
- Late or incorrect reports can create estimates, penalties, interest, benefit-charge errors, and tax-clearance problems.
Last verified: 2026-08-02
View official sources (4)
Workers’ compensation generally begins with the first covered employee and is separate from UI. Obtain an authorized insurance policy or approved self-insurance before the employee performs covered work.
- Deadline
- Before the first covered employee begins work and continuously while covered employment exists.
- Fee
- Premium or self-insurance cost varies.
- Filing agency
- Hawaii Department of Labor and Industrial Relations, Disability Compensation Division
- Frequency
- Continuous
- How to comply
- Purchase coverage from an authorized carrier or obtain DLIR approval for self-insurance; post required notices and report injuries.
- Official form or portal
- Workers’ compensation policy or self-insurance authorization.
Applies to: A nonprofit with one or more covered employees in Hawaii.
- Statutory exclusions can apply to specified unpaid service, sole proprietors, certain family relationships, and other categories; titles alone do not decide coverage.
- Operating without coverage can produce stop-work, penalty, benefit, lien, and personal-liability consequences.
- Alaska workers compensation required
- South Dakota workers compensation required in some cases
Last verified: 2026-08-02
View official sources (2)
Unpaid service for certain religious, charitable, educational, or nonprofit organizations can be excluded under specified statutes, but compensation, control, duties, and economic reality can create employment. An officer or 'volunteer' label is not conclusive.
- Deadline
- Before service begins and whenever compensation or duties change.
- Fee
- No classification fee; premiums, taxes, and penalties depend on the result.
- Filing agency
- Hawaii Department of Labor and Industrial Relations, Disability Compensation Division
- Responsible party
- Hawaii Department of Labor and Industrial Relations, Disability Compensation Division; Hawaii Department of Labor and Industrial Relations, Unemployment Insurance Division; Hawaii Department of Taxation
- Frequency
- Per worker and continuous
- How to comply
- Document duties, control, compensation, expenses, schedule, and business independence; request agency determinations for close cases.
- Official form or portal
- Agency classification questionnaires and records.
Applies to: Nonprofits using volunteers, stipended workers, directors, officers, interns, students, clergy, or independent contractors.
- Different statutes can reach different results; one agency’s determination is not automatically controlling for every system.
- Misclassification can produce unpaid wages, payroll tax, UI, workers’ compensation, TDI, and PHC liability.
Last verified: 2026-08-02
View official sources (4)
TDI covers non-work-related disability and is separate from workers’ compensation and paid leave. Employers must provide an approved insured plan or obtain self-insurance approval and administer claims and payroll deductions within statutory limits.
- Deadline
- Before covered employment and continuously.
- Fee
- Employer plan cost varies; employee contribution is limited by law.
- Filing agency
- Hawaii Department of Labor and Industrial Relations, Disability Compensation Division
- Frequency
- Continuous
- How to comply
- Purchase an approved plan or submit the required self-insurance plan documents and post the TDI notice.
- Official form or portal
- Approved TDI policy or Form TDI-15 self-insurer plan.
Applies to: A Hawaii employer with employees covered by the Temporary Disability Insurance law.
- Statutory excluded service and collective-bargaining or equivalent-plan rules can change the path.
- Failure to provide coverage can make the employer directly liable for benefits, penalties, and enforcement.
Last verified: 2026-08-02
View official sources (4)
An employee generally needs at least fourteen weeks of Hawaii employment during each of which the employee was paid for at least twenty hours, and at least $400 in total Hawaii wages during the fifty-two weeks before disability. In 2026, the employee share is capped at one-half percent of weekly wages and $7.50 per week.
- Deadline
- Evaluate at disability; apply the deduction cap each payroll in 2026.
- Fee
- Employee contribution up to 0.5% of weekly wages, maximum $7.50 per week in 2026.
- Filing agency
- Hawaii Department of Labor and Industrial Relations, Disability Compensation Division
- Frequency
- Per disability and payroll
- How to comply
- Configure payroll to the annual cap and document qualifying weeks and wages for claims.
- Official form or portal
- TDI plan and 2026 maximum notice.
Applies to: Employees claiming TDI and employers withholding an employee share.
- The employer may pay the full premium and take no employee deduction.
- Incorrect deductions can violate wage law; incorrect eligibility calculations can delay or deny benefits.
Last verified: 2026-08-02
View official sources (3)
An eligible employee generally works at least twenty hours per week for four consecutive weeks and earns at least 86.67 times the current Hawaii minimum wage per month. With the $16 minimum wage in 2026, the monthly wage threshold is $1,387.
- Deadline
- Coverage begins after four consecutive qualifying weeks or the earliest plan enrollment date thereafter.
- Fee
- Plan premium varies.
- Filing agency
- Hawaii Department of Labor and Industrial Relations, Disability Compensation Division
- Frequency
- Continuous
- How to comply
- Enroll eligible employees in an approved plan and maintain hours and wage records.
- Official form or portal
- Approved PHC plan and enrollment records.
Applies to: Hawaii employers and employees covered by the Prepaid Health Care Act.
- Federal, state, and county government and specified statutory categories are excluded; multiple-employer and waiver rules can change responsibility.
- Late enrollment can expose the employer to premium, benefit, penalty, and employee-claim liability.
Last verified: 2026-08-02
View official sources (4)
Hawaii Family Leave is separate from federal FMLA and TDI. Covered employers provide up to four weeks of unpaid protected leave for qualifying family and caregiving purposes under the current expanded law.
- Deadline
- When the employer threshold is met and an eligible employee gives required notice.
- Fee
- No filing fee; wage replacement is not automatically required by this law.
- Filing agency
- Hawaii Department of Labor and Industrial Relations, Wage Standards Division
- Frequency
- Per qualifying leave year
- How to comply
- Adopt a leave policy, provide notices, document eligibility and designation, and coordinate but do not merge state and federal leave.
- Official form or portal
- Hawaii Family Leave guidance and forms.
Applies to: An employer with one hundred or more employees for each working day during twenty or more calendar weeks in the current or preceding year, and eligible employees requesting covered leave.
- Federal FMLA, TDI, workers’ compensation, employer paid leave, and collective bargaining may run concurrently or separately under their own rules.
- Failure to provide protected leave or reinstatement can result in administrative complaints, remedies, and penalties.
Last verified: 2026-08-02
View official sources (2)
Hawaii’s Wage Standards Division affirmatively states that state law does not require paid vacation or sick leave. An employer that provides those benefits must make its policy available in writing or by accessible posted notice and must administer the promised policy consistently.
- Deadline
- When adopting or changing a vacation or sick-leave benefit and throughout administration of the policy.
- Fee
- No filing fee.
- Filing agency
- Hawaii Department of Labor and Industrial Relations, Wage Standards Division
- Frequency
- Event-triggered and continuous
- How to comply
- Maintain the policy in writing or post it in an accessible place; separately comply with TDI, Hawaii Family Leave, and any contract-specific obligations.
- Official form or portal
- Written employer policy; no general paid-sick-leave registration form.
Applies to: Ordinary private nonprofit employers; separate public-sector, contract, collective-bargaining, and specialized program rules can differ.
- TDI, Hawaii Family Leave, collective bargaining, public employment, federal leave law, local or contract duties, and specialized regulated programs remain separate.
- Failure to follow or disclose an adopted policy can create wage-payment, contract, or enforcement exposure even though no general accrual mandate applies.
Last verified: 2026-08-02
View official source
The statewide minimum wage is $16 per hour beginning January 1, 2026. A future $18 rate is scheduled for January 1, 2028; do not present the future amount as current.
- Deadline
- $16 effective January 1, 2026; $18 scheduled January 1, 2028.
- Fee
- $16 per hour current; $18 per hour future.
- Filing agency
- Hawaii Department of Labor and Industrial Relations, Wage Standards Division
- Frequency
- Per hour; statutory rate changes
- How to comply
- Update payroll and wage notices on each effective date.
- Official form or portal
- Minimum Wage and Overtime poster and guidance.
Applies to: Nonprofit employers with employees covered by Hawaii minimum-wage law.
- Exempt employees, tipped rules, youth rates, public works, and local or contractual rates require separate analysis.
- Underpayment can produce back wages, liquidated damages, penalties, and recordkeeping violations.
Last verified: 2026-08-02
View official source
File final payroll returns and wage statements, notify UI of cessation or status change, terminate or adjust insurance only after coverage obligations end, and retain claim and payroll records. Corporate dissolution does not close any employer system.
- Deadline
- After final payroll and after all covered employment and claim obligations end.
- Fee
- No universal closure fee; outstanding contributions, premiums, tax, penalties, and claims remain due.
- Filing agency
- Hawaii Department of Taxation
- Responsible party
- Hawaii Department of Taxation; Hawaii Department of Labor and Industrial Relations, Unemployment Insurance Division; Hawaii Department of Labor and Industrial Relations, Disability Compensation Division
- Frequency
- One-time final filings plus record retention
- How to comply
- Use Hawaii Tax Online, Form UC-25 or other UI change notice, and carrier or DCD plan-termination procedures.
- Official form or portal
- Final withholding returns; UC-25; insurance and plan termination records.
Applies to: A nonprofit ending Hawaii employment or dissolving.
- Successor, merger, transfer, and temporary shutdown cases can require continuation or transfer rather than closure.
- Premature insurance cancellation or open accounts can cause uncovered claims, zero-return obligations, and penalties.
Last verified: 2026-08-02
Official sources: Hawaii Department of Taxation and 4 more
View official sources (5)
HRS chapter 389 creates a state-facilitated payroll-deduction retirement program. Covered employers will automatically enroll covered employees unless they opt out, withhold employee contributions, and remit them after the Board launches the program. As of August 2, 2026, the official program remained under development and the Board had not announced the final operational date; the program page projected a mid- to late-2026 launch.
- Deadline
- Beginning on the implementation date determined and announced by the Hawaii Retirement Savings Board; no final operational date was posted as of August 2, 2026.
- Fee
- No employer contribution is required; employee contributions and program administrative terms apply after launch.
- Filing agency
- Hawaii Department of Labor and Industrial Relations, Hawaii Retirement Savings Program
- Responsible party
- Hawaii Department of Labor and Industrial Relations, Hawaii Retirement Savings Program; Hawaii Retirement Savings Board
- Frequency
- Future launch and recurring payroll administration
- How to comply
- Monitor the official program, determine whether the employer is excluded because it offers or recently maintained a qualifying plan, register when instructed, provide notice, enroll eligible employees, honor opt-outs, and remit withheld contributions on the statutory schedule.
- Official form or portal
- Hawaii Retirement Savings Program employer portal and notices — not yet operationally released as of the research date.
Applies to: Private-sector nonprofit employers in Hawaii with at least one employee that do not fall within the qualified-retirement-plan or governmental exclusions in HRS chapter 389.
- The United States, the State and political subdivisions, and employers within the statutory qualified-plan exclusion are not covered employers; employee eligibility exclusions and Board implementation rules also apply.
- After the operational date, failure to enroll a covered employee without equitable justification can create make-whole liability, interest, and monthly statutory penalties.
Last verified: 2026-08-02
View official sources (3)
Screen gambling, auctions, and nonprofit alcohol events
Applies when the organization runs a fundraising event. Hawaii provides no general charitable-raffle or bingo licence, so there is no permit to apply for: a paid raffle, bingo, poker night, or casino night remains subject to the gambling statutes. Consideration, chance, and prize are three separate elements, and an auction without chance is a sale rather than a game. Two entries stay open because the official sources do not resolve them: whether a free-entry method cures a promotion tied to purchases, donations, or admission, and whether payment apps, online tickets, electronic delivery, or out-of-state participants change the analysis. Alcohol is separate authority again. The state class 10 nonprofit special licence is administered by each county, so no form, fee, or lead time is statewide. Honolulu’s packet calls for at least three weeks and Maui’s checklist for roughly six calendar weeks, while the County of Hawaii and Kauai operational terms remain unconfirmed.
Hawaii’s gambling law generally prohibits participation in gambling and does not create a general nonprofit raffle permit. A promotion combining consideration, chance, and prize can be illegal even when proceeds support charity.
- Deadline
- Before advertising, selling entries, accepting consideration, or drawing a winner.
- Fee
- No charitable-gaming license fee because no general charitable raffle license was identified.
- Filing agency
- Hawaii Department of the Attorney General
- Responsible party
- Hawaii Department of the Attorney General; county prosecutors; local police
- Frequency
- Per promotion
- How to comply
- Do not sell raffle chances; restructure only after official legal review into a lawful no-consideration promotion or nonchance fundraiser.
- Official form or portal
- No charitable raffle permit.
Applies to: A nonprofit considering a raffle, lottery, chance drawing, or similar fundraiser involving payment or other consideration.
- Limited social gambling is an affirmative defense with strict conditions and is not a nonprofit fundraising authorization.
- Illegal gambling can produce criminal liability, seizure, contract and payment problems, and reputational harm.
Last verified: 2026-08-02
Official sources: Hawaii State Legislature and 2 more
View official sources (3)
Hawaii does not provide a general charitable bingo or casino-night licensing system. Payment, chance, and prize or money can trigger gambling offenses, and use of gambling devices can create additional violations.
- Deadline
- Before promoting, purchasing equipment, collecting admission, or conducting the event.
- Fee
- No charitable gaming permit fee identified.
- Filing agency
- Hawaii Department of the Attorney General
- Responsible party
- Hawaii Department of the Attorney General; county prosecutors; local police
- Frequency
- Per event
- How to comply
- Use a non-gambling fundraiser or obtain specific written official legal confirmation of a statutory exception.
- Official form or portal
- No general charitable bingo or casino permit.
Applies to: A nonprofit planning bingo, casino-style games, poker, card tournaments, or gambling devices as fundraising.
- Games played solely for amusement with no prize or consideration require careful factual review but should not be marketed as gambling.
- Participants and organizers can face criminal and seizure consequences; a venue or vendor contract does not legalize the activity.
Last verified: 2026-08-02
Official sources: Hawaii State Legislature and 2 more
View official sources (3)
Removing consideration can take a promotion outside the statutory gambling definition, but the official sources reviewed do not provide a complete safe-harbor for every alternate method of entry, donation suggestion, data requirement, geographic restriction, or promotional disclosure.
- Deadline
- Before publishing the rules or accepting entries.
- Fee
- No state filing fee identified for an ordinary lawful no-consideration promotion.
- Filing agency
- Hawaii Department of the Attorney General, Office of Consumer Protection
- Responsible party
- Hawaii Department of the Attorney General, Office of Consumer Protection; county prosecutors
- Frequency
- Per promotion
- How to comply
- Use written official rules, a free and equal entry method, no required donation or purchase, and transaction-specific legal review.
- Official form or portal
- Promotion rules; no general sweepstakes permit identified.
Applies to: A nonprofit considering a free drawing or sweepstakes.
- Federal mail, advertising, platform, and multistate laws can independently apply.
- A nominally free method can still be consideration or deceptive if burdensome, hidden, unequal, or tied to a purchase.
Verification in progress. Safe approach: Removing consideration can take a promotion outside the statutory gambling definition, but the official sources reviewed do not provide a complete safe-harbor for every alternate method of entry, donation suggestion, data requirement, geographic restriction, or promotional disclosure. Unresolved: Obtain written Office of Consumer Protection or prosecutor guidance for a material sweepstakes before publication or launch. Why the official evidence is insufficient: The current official source set does not resolve every no-purchase entry design, donation-linked promotion, or disclosure rule. Needed to resolve: Hawaii Department of the Attorney General, Office of Consumer Protection; county prosecutors; review HI-S081, HI-S082 and obtain the stated agency confirmation. Risk if this is treated as settled: A nominally free method can still be consideration or deceptive if burdensome, hidden, unequal, or tied to a purchase.
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: Hawaii State Legislature and 1 more
View official sources (2)
Consideration can be embedded in event admission or another required payment, and electronic delivery does not create a charitable exception. Current official sources do not provide one operational rule for every bundled ticket, optional donation, online platform, or out-of-state participant.
- Deadline
- Before selling admission, accepting payment, or opening electronic participation.
- Fee
- No permit or fee established.
- Filing agency
- Hawaii Department of the Attorney General
- Responsible party
- Hawaii Department of the Attorney General; county prosecutors; local police
- Frequency
- Per promotion
- How to comply
- Separate the fundraiser from chance, provide a genuinely free entry if legally reviewed, and obtain written official guidance for electronic or multistate facts.
- Official form or portal
- No general electronic raffle or door-prize permit.
Applies to: A nonprofit offering door prizes or chance-based entries connected to admission, donations, online payments, apps, or remote participation.
- Pure attendance gifts or skill contests can differ, but labels do not control.
- An incorrect assumption can create illegal gambling and payment-platform violations.
Verification in progress. Safe approach: Consideration can be embedded in event admission or another required payment, and electronic delivery does not create a charitable exception. Current official sources do not provide one operational rule for every bundled ticket, optional donation, online platform, or out-of-state participant. Unresolved: Request fact-specific guidance from the Attorney General or the relevant county prosecutor. Why the official evidence is insufficient: No current official Hawaii guidance reviewed expressly resolves paid-event door prizes, payment applications, electronic ticket delivery, and out-of-state participation in all configurations. Needed to resolve: Hawaii Department of the Attorney General; county prosecutors; local police; review HI-S081, HI-S082, HI-S083 and obtain the stated agency confirmation. Risk if this is treated as settled: An incorrect assumption can create illegal gambling and payment-platform 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: Hawaii State Legislature and 2 more
View official sources (3)
An ordinary auction based on competitive bidding rather than chance is not modeled as gambling. Auction receipts can still be taxable GET activity, charitable solicitation disclosures can apply, and alcohol or regulated goods require separate authority.
- Deadline
- Before soliciting items and accepting bids.
- Fee
- No general auction license fee; tax and activity-specific fees can apply.
- Filing agency
- Hawaii Department of Taxation
- Responsible party
- Hawaii Department of Taxation; Hawaii Department of the Attorney General; applicable county liquor commission
- Frequency
- Per event
- How to comply
- Use written bidding terms, account for donated property, report taxable receipts, and obtain licenses for regulated items.
- Official form or portal
- Auction rules; GET returns; activity-specific permits.
Applies to: A nonprofit conducting a live, silent, or online auction in which the highest valid bid wins.
- Online auction platforms can add platform, multistate, and payment terms.
- Calling a raffle an auction does not remove chance; auctioning alcohol without liquor authority can violate Chapter 281.
Last verified: 2026-08-02
Official sources: Hawaii State Legislature and 3 more
View official sources (4)
Chapter 281 authorizes county liquor commissions to issue a class 10 special license to eligible nonprofits. The license is event-specific and generally may cover no more than three days; it does not legalize gambling or replace venue, health, fire, or county approvals.
- Deadline
- Before purchasing, receiving, serving, selling, or advertising liquor for the event.
- Fee
- County application charges and statutory waivers must be confirmed locally.
- Filing agency
- Applicable county liquor commission
- Frequency
- Per event
- How to comply
- Apply to the county liquor commission using its current nonprofit special-license packet and obtain all required local approvals.
- Official form or portal
- County class 10 special liquor license application.
Applies to: Eligible charitable or educational nonprofit organizations serving or selling liquor at a temporary event.
- A licensed caterer or venue may hold the operative authority only if the event and service fit that license; a contract alone is not authority.
- Unlicensed service or sale can lead to seizure, fines, criminal or administrative consequences, and venue liability.
Last verified: 2026-08-02
Official sources: Hawaii State Legislature / County of Maui official compilation and 4 more
View official sources (5)
Chapter 281 permits specified nonprofit auctions of sealed or covered liquor or liquor-related services under the special-license framework. A raffle remains a chance-based gambling problem and is not converted into a lawful alcohol activity by a liquor license.
- Deadline
- Before soliciting alcohol, advertising the auction, or transferring any bottle or service.
- Fee
- County-specific license and approval charges.
- Filing agency
- Applicable county liquor commission
- Responsible party
- Applicable county liquor commission; law-enforcement authorities
- Frequency
- Per event
- How to comply
- Obtain written county liquor approval, preserve package and service conditions, and use bidding rather than chance.
- Official form or portal
- Class 10 special license and county auction instructions.
Applies to: An eligible nonprofit planning to auction or give away alcohol.
- Online alcohol auctions, delivery, purchaser age, shipment, and off-premises transfer require county and possibly interstate confirmation.
- An unauthorized auction can violate liquor law; a raffle can violate both liquor and gambling law.
Last verified: 2026-08-02
Official sources: Hawaii State Legislature / County of Maui official compilation and 2 more
View official sources (3)
Use Honolulu’s LIQ-LIC-101D packet, supply nonprofit evidence, premises and event information, required approvals, and submit at least three weeks before the event. The packet limits use of this path and must be read with current commission rules.
- Deadline
- At least three weeks before the event.
- Fee
- Current packet and commission confirmation control any fee or waiver.
- Filing agency
- Honolulu Liquor Commission
- Frequency
- Per event
- How to comply
- Complete LIQ-LIC-101D and obtain the premises, neighborhood, police, health, fire, or other approvals identified in the packet.
- Official form or portal
- LIQ-LIC-101D One-Day Special Nonprofit Liquor License Packet.
Applies to: An eligible nonprofit holding an alcohol event in the City and County of Honolulu.
- Event-day limits, quarterly frequency, auction, donated alcohol, caterer, and venue arrangements must remain within the issued license.
- Late or incomplete filing can prevent licensure and make service unlawful.
Last verified: 2026-08-02
Official sources: Honolulu Liquor Commission and 2 more
View official sources (3)
The County of Hawaii Department of Liquor Control is the local licensing authority, but the accessible official page did not clearly expose a current nonprofit special-license packet, fee, or minimum lead time. Do not use Honolulu or Maui timing as a substitute.
- Deadline
- UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for the current local filing deadline.
- Fee
- UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for the current local fee or waiver.
- Filing agency
- County of Hawaii Department of Liquor Control
- Frequency
- Per event
- How to comply
- Request the current class 10 special-license packet and written event instructions directly from the department before contracting, advertising, or acquiring alcohol.
- Official form or portal
- County of Hawaii special liquor license application.
Applies to: An eligible nonprofit holding an alcohol event in the County of Hawaii.
- State Chapter 281 eligibility and duration still apply, but local approvals and procedures control issuance.
- Using another county’s requirements can leave the event unlicensed.
Verification in progress. Safe approach: The County of Hawaii Department of Liquor Control is the local licensing authority, but the accessible official page did not clearly expose a current nonprofit special-license packet, fee, or minimum lead time. Do not use Honolulu or Maui timing as a substitute. Unresolved: Obtain the current packet and written answers from the County of Hawaii Department of Liquor Control. Why the official evidence is insufficient: The accessible official County of Hawaii materials did not establish a current nonprofit form, fee, filing deadline, and local approval checklist. Needed to resolve: County of Hawaii Department of Liquor Control; review HI-S089, HI-S084 and obtain the stated agency confirmation. Risk if this is treated as settled: Using another county’s requirements can leave the event unlicensed.
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: County of Hawaii Department of Liquor Control and 1 more
View official sources (2)
Use Maui’s special liquor license application and checklist, attach qualifying nonprofit evidence, and submit approximately six calendar weeks before the event. Follow the June 2026 Chapter 101 rules for license type, premises, consumption, auction, and event operation.
- Deadline
- Six calendar weeks before the event under the current checklist.
- Fee
- Current application and department confirmation control fees or waivers.
- Filing agency
- County of Maui Department of Liquor Control
- Frequency
- Per event
- How to comply
- Submit the application, checklist items, premises documents, and approvals through the current Maui process.
- Official form or portal
- DLC-030 Special License Application Checklist and current special license application.
Applies to: An eligible nonprofit holding an alcohol event in Maui County.
- Different islands, premises, caterers, and auction arrangements can require additional documents.
- Late or incomplete filing can prevent issuance and make alcohol service unlawful.
Last verified: 2026-08-02
Official sources: County of Maui Department of Liquor Control and 2 more
View official sources (3)
The Kauai Liquor Control Commission administers the local special-license process, but the accessible official page did not clearly expose a current nonprofit packet, fee, and minimum lead time. Do not generalize Honolulu, Hawaii County, or Maui procedures.
- Deadline
- UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for the current local filing deadline.
- Fee
- UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for the current local fee or waiver.
- Filing agency
- County of Kauai Liquor Control Commission
- Frequency
- Per event
- How to comply
- Obtain the current class 10 special-license packet and written county instructions before committing to the event.
- Official form or portal
- Kauai special liquor license application.
Applies to: An eligible nonprofit holding an alcohol event in Kauai County.
- State eligibility and duration rules remain relevant, but local commission procedure controls issuance.
- Using another county’s fee, deadline, or approval list can leave the event unlicensed.
Verification in progress. Safe approach: The Kauai Liquor Control Commission administers the local special-license process, but the accessible official page did not clearly expose a current nonprofit packet, fee, and minimum lead time. Do not generalize Honolulu, Hawaii County, or Maui procedures. Unresolved: Obtain the current packet and written answers from the Kauai Liquor Control Commission. Why the official evidence is insufficient: The accessible official Kauai materials did not establish a current nonprofit form, fee, filing deadline, and approval checklist. Needed to resolve: County of Kauai Liquor Control Commission; review HI-S090, HI-S084 and obtain the stated agency confirmation. Risk if this is treated as settled: Using another county’s fee, deadline, or approval list can leave the event unlicensed.
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: County of Kauai and 1 more
View official sources (2)
Comply with lobbying, campaign-finance, and federal political limits
Applies when the organization advocates. Lobbying and campaign finance are two separate systems with separate registrations and separate calendars. A paid lobbyist registers within five days of meeting any current threshold and then files expenditure reports on March 31, May 31, and January 31, including zero reports. Noncandidate committee registration turns on statutory contribution or expenditure activity, and independent expenditures and electioneering communications carry their own $500 and $2,000 thresholds and short reporting windows. Complying with every Hawaii filing does not relax the federal section 501(c)(3) prohibition on political campaign intervention, which applies independently.
A paid representative must register within five days after becoming a lobbyist if the person is paid at least $1,000 in a year to lobby, is paid to lobby and spends more than five hours in a month or ten hours in a year lobbying, or is paid to lobby and spends at least $1,000 of the person’s or another’s money on lobbying. Registration is free and renewed in odd-numbered years.
- Deadline
- Within five days after becoming a lobbyist; renew in each odd-numbered year while active.
- Fee
- No registration fee.
- Filing agency
- Hawaii State Ethics Commission
- Frequency
- Initial, biennial, and event-triggered
- How to comply
- Register separately for each represented client or organization through the Ethics Commission’s electronic system.
- Official form or portal
- Lobbying e-filing system.
Applies to: A nonprofit employee, contractor, or representative paid to influence Hawaii legislative action, executive action, or administrative rulemaking.
- Government employees, unpaid volunteers, grant-in-aid support, media, task-force members, and behind-the-scenes workers can fall within statutory exceptions.
- Failure to register can produce fines of up to $5,000 per violation and public enforcement.
Last verified: 2026-08-02
Official sources: Hawaii State Ethics Commission and 1 more
View official sources (2)
Both the lobbyist and client or organization file expenditure statements for each lobbying period, even when expenditures are zero. Regular reports are due March 31, May 31, and January 31; a special-session report is due within thirty days after the session ends.
- Deadline
- March 31, May 31, and January 31; within thirty days after a special session ends.
- Fee
- No filing fee; fines can apply.
- Filing agency
- Hawaii State Ethics Commission
- Frequency
- Three times per year plus special session
- How to comply
- Use the Ethics Commission e-filing system, reconcile compensation and expenditures, and terminate only after all reports are filed.
- Official form or portal
- Lobbying expenditure statements and termination filing.
Applies to: A registered lobbyist and the represented nonprofit or other lobbying organization.
- Campaign-finance reports are separate even when the same communication concerns elections.
- Missing reports can produce fines and keep the registration active.
Last verified: 2026-08-02
Official sources: Hawaii State Ethics Commission and 1 more
View official sources (2)
Campaign-finance status depends on the organization’s actual election activity. A covered noncandidate committee files an organizational report and electronic disclosure reports on the schedule assigned by the Commission. For ordinary 2026 noncandidate committees, the preliminary primary report was due July 29, 2026; later primary, general, and final reports follow the current Commission calendar.
- Deadline
- Upon the statutory committee trigger and by each 2026 reporting deadline assigned in NCFS.
- Fee
- No registration fee identified; late fines can be substantial.
- Filing agency
- Hawaii Campaign Spending Commission
- Frequency
- Event-triggered and periodic during election periods
- How to comply
- Use NCFS, select the correct committee type, file the organizational report, calendar all assigned reports, and terminate formally when eligible.
- Official form or portal
- Noncandidate Committee Filing System and 2026 reporting calendar.
Applies to: A nonprofit making contributions, coordinated expenditures, independent expenditures, ballot-question spending, or other activity regulated by Hawaii campaign-finance law.
- A committee receiving and spending $1,000 or less can use the limited reporting rule only when its exact conditions and notice requirements are met.
- Late or missing reports can produce daily fines, public delinquency, and enforcement.
Last verified: 2026-08-02
Official sources: Hawaii Campaign Spending Commission and 3 more
View official sources (4)
A noncandidate committee making more than $500 in aggregate independent expenditures during the fourteen-through-four-day pre-election period files the late expenditure report by the third calendar day before the election. Electioneering communications exceeding $2,000 in a calendar year within the statutory thirty-day primary or sixty-day general window require a statement within twenty-four hours, followed by subsequent statements. Current disclaimer and top-contributor rules also apply.
- Deadline
- Within the statutory accelerated windows and by each ordinary report deadline.
- Fee
- No filing fee; statutory fines apply.
- Filing agency
- Hawaii Campaign Spending Commission
- Frequency
- Per communication and election period
- How to comply
- Classify the communication, use the required disclaimer, identify required contributors or donors, and file through the Commission’s electronic systems.
- Official form or portal
- Late expenditure report; Statement of Information for Electioneering Communication; current advertisement guidance.
Applies to: A nonprofit or noncandidate committee paying for independent electoral communications.
- Coordination changes an independent expenditure into another campaign-finance category; nonprofit donor disclosure has statutory consent and threshold rules.
- Misclassification or missing accelerated disclosure can produce high daily fines and public enforcement.
Last verified: 2026-08-02
Official sources: Hawaii Campaign Spending Commission and 2 more
View official sources (3)
State registration, reporting, and disclaimer compliance does not authorize a section 501(c)(3) organization to participate or intervene in a political campaign for or against a candidate. Analyze federal prohibition separately before any electoral communication.
- Deadline
- Before any candidate-related communication or expenditure.
- Fee
- No state or federal filing fee for compliance analysis; tax consequences can be severe.
- Filing agency
- Internal Revenue Service
- Responsible party
- Internal Revenue Service; Hawaii Campaign Spending Commission for state filings
- Frequency
- Continuous
- How to comply
- Apply the federal restriction first, then complete any state campaign-finance filing that remains legally permissible.
- Official form or portal
- IRS Publication 557; Hawaii campaign filing systems.
Applies to: Organizations recognized or seeking recognition under federal section 501(c)(3).
- Nonpartisan voter education, ballot-measure activity, lobbying, and individual speech require separate federal and state analysis.
- Campaign intervention can jeopardize federal exemption and trigger excise tax even when state disclosure was complete.
Last verified: 2026-08-02
Official sources: Internal Revenue Service and 2 more
View official sources (3)
Screen local and specialized operating permits
Two activity-specific licensing systems with real safety and licensing consequences, plus the local-permit screen that sits underneath both. Hawaii has no single portal result that resolves every nonprofit’s permits, because zoning, building, occupancy, fire, parks, event, and activity requirements depend on the county and the premises, so that entry stays under verification rather than publishing a statewide answer in either direction. A food fundraiser needs the Food Safety Branch special-event permit at least ten working days ahead, and a covered child-care facility needs Department of Human Services licensing before it operates.
Hawaii does not offer one portal result that conclusively resolves every nonprofit’s state and county permits. Requirements depend on activity and location. Safe public wording is to use Hawaii Business Express and the relevant county authorities rather than state that nonprofits need no general or local license.
- Deadline
- Before opening, construction, change of use, public events, or regulated activity.
- Fee
- Fees vary by state and county permit.
- Filing agency
- Hawaii Department of Commerce and Consumer Affairs
- Responsible party
- Hawaii Department of Commerce and Consumer Affairs; applicable county planning, building, fire, parks, event, and licensing authorities
- Frequency
- Event-triggered and recurring
- How to comply
- Run the current license-and-permit questionnaire and confirm the result with the county and activity regulator.
- Official form or portal
- Hawaii Business Express licenses and permits questionnaire; county permit portals.
Applies to: A nonprofit opening a facility, hosting events, selling goods or services, or conducting regulated activities.
- GET licensing, professional licensing, food, child care, liquor, and property tax are separate systems.
- An unsupported no-license statement can cause zoning, occupancy, fire, event, and business-activity violations.
Verification in progress. Safe approach: Hawaii does not offer one portal result that conclusively resolves every nonprofit’s state and county permits. Requirements depend on activity and location. Safe public wording is to use Hawaii Business Express and the relevant county authorities rather than state that nonprofits need no general or local license. Unresolved: Resolve the nonprofit’s exact location and activity through the county and responsible regulator before publication of a specific permit conclusion. Why the official evidence is insufficient: The applicable permits depend on county, premises, and activity, and the dynamic official questionnaire does not support an absolute statewide negative. Needed to resolve: Hawaii Department of Commerce and Consumer Affairs; applicable county planning, building, fire, parks, event, and licensing authorities; review HI-S099, HI-S010 and obtain the stated agency confirmation. Risk if this is treated as settled: An unsupported no-license statement can cause zoning, occupancy, fire, event, and business-activity violations.
- Alaska local business license required in some cases
- Wisconsin local business license required in some cases
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: Hawaii Department of Commerce and Consumer Affairs and 1 more
View official sources (2)
A special-event food establishment permit is generally required for each regulated booth and location. Submit the current local-office application at least ten working days before the event. The posted form provides a no-fee category for benevolent or charitable organizations and specific exemptions for qualifying prepackaged or homemade foods.
- Deadline
- At least ten working days before the event.
- Fee
- $0 for the form’s benevolent or charitable category; otherwise duration-based fees apply.
- Filing agency
- Hawaii Department of Health, Food Safety Branch
- Frequency
- Per booth, location, and event
- How to comply
- Use the application for Oahu, Hilo, Kona, Maui/Molokai, or Kauai, list the support kitchen and menu, and obtain the permit before operation.
- Official form or portal
- Application for Special Event Food Establishment Permit.
Applies to: A nonprofit operating a food booth or food sale at a fundraiser, fair, market, carnival, religious function, or similar event.
- Qualifying nonpotentially hazardous prepackaged foods and homemade-food products can be exempt, but event organizers may impose additional rules.
- Operating without a permit or outside the approved menu and setup can result in immediate closure and enforcement.
Last verified: 2026-08-02
Official sources: Hawaii Department of Health, Food Safety Branch and 1 more
View official sources (2)
Nonprofit status does not exempt a covered child-care operation from state licensing. Determine the facility category, complete the application, background, staff, health, safety, and premises requirements, and obtain the license before operation.
- Deadline
- Before caring for children in a covered operation and before material facility or program changes.
- Fee
- Category-specific fees and inspection costs apply.
- Filing agency
- Hawaii Department of Human Services, Benefit, Employment and Support Services Division, Child Care Licensing Unit
- Frequency
- Initial, renewal, and event-triggered
- How to comply
- Use the category-specific DHS application and local licensing unit; coordinate zoning, fire, building, and health approvals.
- Official form or portal
- Child Care Licensing applications and forms.
Applies to: A nonprofit operating recurring child care, preschool, group care, infant and toddler care, or another covered child-care setting.
- Limited informal, relative, occasional, school, camp, or program care can have exclusions or another regulator; the exact model controls.
- Unlicensed operation can result in closure, penalties, funding loss, and serious safety exposure.
Last verified: 2026-08-02
Official sources: Hawaii Department of Human Services and 1 more
View official sources (2)
Official Sources
106 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Hawaii Department of Labor and Industrial Relations, Disability Compensation Division | 2026 Maximum Weekly Wage Base and Benefit Amounts | https://labor.hawaii.gov/dcd/files/2025/12/2026-Maximum-Weekly-Wage-Base.pdf | |
| Hawaii Campaign Spending Commission | 2026 Noncandidate Committee Reporting Deadline Notice | https://ags.hawaii.gov/campaign/nc-nextreportdue/ | |
| Hawaii Department of Labor and Industrial Relations, Disability Compensation Division | About Prepaid Health Care | https://labor.hawaii.gov/dcd/home/about-phc/ | |
| Hawaii Department of Labor and Industrial Relations, Disability Compensation Division | About Temporary Disability Insurance | https://labor.hawaii.gov/dcd/home/about-tdi/ | |
| Hawaii Department of the Attorney General, Tax & Charities Division | Annual Fees or Invoice | https://ag.hawaii.gov/tax/annual-fees-or-invoice/ | |
| Hawaii Department of the Attorney General, Tax & Charities Division | Annual Reporting Requirements | https://ag.hawaii.gov/tax/files/2020/02/Annual-Reporting-Requirements.pdf | |
| Hawaii Department of Commerce and Consumer Affairs, Business Registration Division | Application for Reinstatement, Form X-4 | https://cca.hawaii.gov/wp-content/uploads/2026/01/X-4-APPLICATION-FOR-REINSTATEMENT-11-2025-2.pdf | |
| Hawaii Department of Health, Food Safety Branch | Application for Special Event Food Establishment Permit | https://health.hawaii.gov/san/files/2018/09/SPECIAL-EVENT-PERMIT-APPLICATION-revised-8.29.2018.pdf | |
| Hawaii Department of the Attorney General, Tax & Charities Division | Applications, Renewals, Consent Forms, Annual Reports | https://ag.hawaii.gov/tax/applications-renewals-consent-forms-annual-reports/ | |
| Hawaii Department of Commerce and Consumer Affairs, Business Registration Division | Articles of Incorporation, Form DNP-1 | https://cca.hawaii.gov/wp-content/uploads/2026/01/DNP-1-Articles-of-Incorporation-Oct-2023-1.pdf | |
| Hawaii Department of Commerce and Consumer Affairs, Business Registration Division | Business Registration Division Frequently Asked Questions | https://cca.hawaii.gov/breg/faqs/ | |
| Hawaii Campaign Spending Commission | Campaign Finance Law — Hawaii Revised Statutes Chapter 11, Part XIII, January 2026 | https://ags.hawaii.gov/campaign/files/2026/01/HRS-JAN2026.pdf | |
| Hawaii Campaign Spending Commission | Campaign Spending Commission Newsletter — January 2026 | https://ags.hawaii.gov/campaign/newsletter/csc-newsletter-january-2026-vol-32-no-1/ | |
| Hawaii Campaign Spending Commission | Campaign Spending Commission Newsletter — July 2026 | https://ags.hawaii.gov/campaign/files/2026/07/CSCNewsletter070626.pdf | |
| County of Maui, Real Property Assessment Division | Charitable and Miscellaneous Exemption Application | https://www.mauicounty.gov/DocumentView.asp?DID=3178 | |
| Hawaii Department of the Attorney General, Tax & Charities Division | Charitable Organization or Charitable Sales Promotion | https://ag.hawaii.gov/tax/charitable-organization-or-charitable-sales-promotion/ | |
| Hawaii Department of the Attorney General, Tax & Charities Division | Charity Registration FAQs — May 2017 | https://ag.hawaii.gov/tax/files/2017/05/Charities-Registration-FAQs-052017.pdf | |
| Hawaii Department of the Attorney General, Tax & Charities Division | Charity Registry Search | https://ag.hawaii.gov/tax/search/ | |
| Hawaii Department of Human Services | Child Care Licensing | https://humanservices.hawaii.gov/bessd/child-care-licensing/ | |
| County of Kauai, Real Property Assessment Division | Claim for Charitable Nonprofit Exemption, RP Form P-5 | https://www.kauai.gov/files/assets/public/v/1/finance/rpa/2026-tax-reliefexemption-forms/charitable-nonprofit-exemption-form_proposed-rev_8.11.2025-fillable.pdf | |
| City and County of Honolulu, Real Property Assessment Division | Claim for Exemption — Charitable (Nonprofit) Purposes, BFS-RPA-E-8-10.9 | https://realproperty.honolulu.gov/media/voiedrm1/e-8-109-rev-2022_18_11-fillable.pdf | |
| Hawaii Department of Labor and Industrial Relations, Unemployment Insurance Division | Contribution Rates Explained | https://labor.hawaii.gov/ui/contribution-rates-explained/ | |
| County of Hawaii, Real Property Tax Office | County of Hawaii Assessment Notice Insert 2026 | https://hawaiipropertytax.com/wp-content/uploads/sites/114/2026/03/COH-Insert-2026.pdf | |
| County of Hawaii Department of Liquor Control | Department of Liquor Control | https://www.hawaiicounty.gov/departments/liquor-control | |
| Hawaii Department of Labor and Industrial Relations, Disability Compensation Division | Disability Compensation Division Frequently Asked Questions | https://labor.hawaii.gov/dcd/frequently-asked-questions/ | |
| Hawaii State Ethics Commission | Do I Need to Register as a Lobbyist? Quick Guide, Rev. January 2025 | https://ethics.hawaii.gov/wp-content/uploads/quickguide_lobbying.pdf | |
| Hawaii Department of Commerce and Consumer Affairs, Business Registration Division | Domestic Nonprofit Corporation | https://cca.hawaii.gov/breg/registration/dnc/ | |
| Hawaii Department of Commerce and Consumer Affairs, Business Registration Division | Domestic Nonprofit Corporation Annual Report, Form D2 | https://files.hawaii.gov/dcca/breg/registration/forms/d2.pdf | |
| Hawaii Department of Commerce and Consumer Affairs, Business Registration Division | Domestic Nonprofit Corporation Filing Fees | https://cca.hawaii.gov/breg/registration/dnc/fees/ | |
| Hawaii Department of Labor and Industrial Relations, Unemployment Insurance Division | Employer Frequently Asked Questions — Unemployment Insurance | https://labor.hawaii.gov/ui/906-2/ | |
| Hawaii Department of Taxation | Employer Withholding Tax Information | https://tax.hawaii.gov/geninfo/a2_b2_4empl_whhold/ | |
| Hawaii Department of Taxation | Exempt Organization Forms — Form N-70NP | https://tax.hawaii.gov/forms/a1_b1_6exempt/ | |
| Hawaii Department of the Attorney General, Tax & Charities Division | File — Charitable Organization Filings | https://ag.hawaii.gov/tax/file/ | |
| Hawaii Department of Commerce and Consumer Affairs, Business Registration Division | Foreign Nonprofit Corporation | https://cca.hawaii.gov/breg/registration/fnpc/ | |
| Hawaii Department of Taxation | Form G-6A — General Excise Tax Exemption Application Instructions | https://files.hawaii.gov/tax/forms/current/g6a.pdf | |
| Hawaii Department of Taxation | Form N-220 Instructions — Underpayment of Estimated Tax by Corporations and S Corporations | https://files.hawaii.gov/tax/forms/current/n220ins.pdf | |
| Hawaii Department of Commerce and Consumer Affairs, Business Registration Division | Forms / Domestic Nonprofit Corporation | https://cca.hawaii.gov/breg/registration/dnc/forms/ | |
| Hawaii Department of Commerce and Consumer Affairs, Business Registration Division | Forms / Foreign Nonprofit Corporation | https://cca.hawaii.gov/breg/registration/fnpc/forms/ | |
| Hawaii Department of Taxation | General Excise and Use Tax Forms | https://tax.hawaii.gov/forms/a1_b2_1geuse/ | |
| Hawaii Department of Taxation | General Excise Tax Information | https://tax.hawaii.gov/geninfo/get/ | |
| Hawaii Department of the Attorney General, Tax & Charities Division | Guides for Professional Solicitors and Fundraising Counsels | https://ag.hawaii.gov/tax/guides-for-professional-solicitors-and-fundraising-counsels/ | |
| Hawaii Department of Labor and Industrial Relations, Unemployment Insurance Division | Handbook for Employers — Unemployment Insurance | https://labor.hawaii.gov/ui/test-handbook-for-employers/ | |
| Hawaii Department of Commerce and Consumer Affairs | Hawaii Business Express | https://hbe.dcca.hawaii.gov/ | |
| Hawaii Department of Commerce and Consumer Affairs | Hawaii Business Express — Licenses and Permits | https://hbe.ehawaii.gov/requirements | |
| Hawaii Department of Commerce and Consumer Affairs, Business Registration Division | Hawaii Business Express — New Online Portal | https://cca.hawaii.gov/breg/online/biz-name_link/ | |
| Hawaii Campaign Spending Commission | Hawaii Campaign Spending Commission | https://ags.hawaii.gov/campaign/ | |
| Hawaii Department of the Attorney General, Tax & Charities Division | Hawaii Charity Annual Financial Report Guide | https://ag.hawaii.gov/tax/files/2021/10/Hawaii-Charity-Annual-Report-Guide-October-2021.pdf | |
| Hawaii Department of the Attorney General, Tax & Charities Division | Hawaii Charity Annual Financial Report Guide — Special Transmittal | https://ag.hawaii.gov/tax/files/2018/06/Hawaii-Charity-Special-Annual-Transmittal-Guide-7.10.19.pdf | |
| Hawaii Department of the Attorney General, Tax & Charities Division | Hawaii Charity Registration Guide | https://ag.hawaii.gov/tax/files/2018/06/Hawaii-Charity-Registration-Guide-7.10.19.pdf | |
| Hawaii Department of Labor and Industrial Relations | Hawaii Expands Family Leave Law | https://labor.hawaii.gov/hawai%CA%BBi-expands-family-leave-law/ | |
| Hawaii Department of Labor and Industrial Relations, Wage Standards Division | Hawaii Family Leave | https://labor.hawaii.gov/wsd/hawaii-family-leave/ | |
| Hawaii Department of the Attorney General, Tax & Charities Division | Hawaii Laws and Regulations — Charities | https://ag.hawaii.gov/tax/hawaii-laws-and-regulations/ | |
| Hawaii Department of Labor and Industrial Relations, Wage Standards Division | Hawaii Minimum Wage | https://labor.hawaii.gov/wsd/minimum-wage/ | |
| Hawaii Department of the Attorney General, Child Support Enforcement Agency | Hawaii New Hire Reporting Form and Instructions, Form NHR | https://ag.hawaii.gov/csea/files/2022/12/FLO100.pdf | |
| Hawaii Department of Labor and Industrial Relations, Hawaii Retirement Savings Program | Hawaii Retirement Savings Program | https://labor.hawaii.gov/hrsp/ | |
| Hawaii Department of Labor and Industrial Relations, Hawaii Retirement Savings Program | Hawaii Retirement Savings Program Frequently Asked Questions | https://labor.hawaii.gov/hrsp/frequently-asked-questions/ | |
| Hawaii State Legislature / County of Maui official compilation | Hawaii Revised Statutes Chapter 281 — Intoxicating Liquor | https://www.mauicounty.gov/DocumentCenter/View/138011/Rules---Hawaii-Revised-Statutes-Chapter-281-PDF?bidId= | |
| Hawaii State Legislature | Hawaii Revised Statutes Chapter 383 — Hawaii Employment Security Law | https://data.capitol.hawaii.gov/hrscurrent/Vol07_Ch0346-0398/HRS0383/HRS_0383-.htm | |
| Hawaii State Legislature | Hawaii Revised Statutes Chapter 414D — Hawaii Nonprofit Corporations Act | https://data.capitol.hawaii.gov/hrscurrent/Vol08_Ch0401-0429/HRS0414D/HRS_0414D-.htm | |
| Hawaii State Legislature | Hawaii Revised Statutes Chapter 467B — Solicitation of Funds from the Public | https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-.htm | |
| Hawaii State Legislature | Hawaii Revised Statutes Chapter 482 — Trade Names, Trademarks, and Service Marks | https://data.capitol.hawaii.gov/hrscurrent/Vol11_Ch0476-0490/HRS0482/HRS_0482-.htm | |
| Hawaii State Legislature | Hawaii Revised Statutes Chapter 517E — Uniform Prudent Management of Institutional Funds Act | https://data.capitol.hawaii.gov/hrscurrent/Vol12_Ch0501-0588/HRS0517E/HRS_0517E-.htm | |
| Hawaii State Legislature | Hawaii Revised Statutes Chapter 712, Part III — Gambling Offenses | https://data.capitol.hawaii.gov/hrscurrent/Vol14_Ch0701-0853/HRS0712/HRS_0712-.htm | |
| Hawaii Department of Taxation | Hawaii Tax Online and Electronic Services | https://tax.hawaii.gov/eservices/ | |
| Hawaii Department of Taxation | Hawaii Tax Online Licensing and Registration | https://tax.hawaii.gov/geninfo/licensing/ | |
| Hawaii Department of Labor and Industrial Relations, Disability Compensation Division | Highlights of the Hawaii Prepaid Health Care Law, Rev. June 2026 | https://labor.hawaii.gov/dcd/files/2023/05/Highlights-of-the-Hawaii-Prepaid-Health-Care-Law-rev-2026.06.pdf | |
| Honolulu Liquor Commission | Honolulu Liquor Commission Forms and Documents | https://www.honolulu.gov/liq/forms-documents/ | |
| Hawaii State Legislature | HRS § 414D-250 — Reinstatement following administrative dissolution | https://data.capitol.hawaii.gov/hrscurrent/Vol08_Ch0401-0429/HRS0414D/HRS_0414D-0250.htm | |
| Hawaii State Legislature | HRS § 414D-308 — Annual report | https://data.capitol.hawaii.gov/hrscurrent/Vol08_Ch0401-0429/HRS0414D/HRS_0414D-0308.htm | |
| Hawaii State Legislature | HRS § 467B-2.7 — Charitable fundraising platforms and platform charities | https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0002_0007.htm | |
| Hawaii State Legislature | HRS § 467B-5.5 — Charitable sales promotions and fundraising platforms | https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0005_0005.htm | |
| Hawaii State Legislature | HRS § 467B-6.5 — Annual financial reports | https://data.capitol.hawaii.gov/hrscurrent/Vol10_Ch0436-0474/HRS0467B/HRS_0467B-0006_0005.htm | |
| Hawaii State Legislature | HRS § 712-1223 — Gambling | https://data.capitol.hawaii.gov/hrscurrent/Vol14_Ch0701-0853/HRS0712/HRS_0712-1223.htm | |
| Hawaii State Legislature | HRS § 712-1231 — Social gambling; affirmative defense | https://data.capitol.hawaii.gov/hrscurrent/Vol14_Ch0701-0853/HRS0712/HRS_0712-1231.htm | |
| Hawaii Department of Commerce and Consumer Affairs, Business Registration Division | Information for Domestic Nonprofit Corporations, Form DNP-INFO | https://cca.hawaii.gov/wp-content/uploads/2025/12/DNP-INFO_3-2023.pdf | |
| Hawaii Department of Commerce and Consumer Affairs, Business Registration Division | Instructions for Filing Articles of Incorporation, Form DNP-1-INSTR | https://cca.hawaii.gov/wp-content/uploads/2026/01/DNP-1-INSTR-Oct-2023.pdf | |
| Hawaii Department of Taxation | Instructions for Form N-70NP | https://files.hawaii.gov/tax/forms/current/n70npins.pdf | |
| Hawaii Department of Taxation | Instructions for Forms G-45 and G-49, Rev. 2025 | https://files.hawaii.gov/tax/forms/current/g45ins.pdf | |
| Internal Revenue Service | IRS Publication 557 — Tax-Exempt Status for Your Organization | https://www.irs.gov/pub/irs-pdf/p557.pdf | |
| County of Kauai | Liquor Control Commission | https://www.kauai.gov/Government/Departments-Agencies/Liquor-Control-Commission | |
| Hawaii State Ethics Commission | Lobbying Electronic Filing | https://ethics.hawaii.gov/lobbying-e-filing/ | |
| County of Maui Department of Liquor Control | Maui County Liquor Rules, Chapter 101, June 2026 | https://www.mauicounty.gov/DocumentCenter/View/106007/Rules---Chapter-101-PDF?bidId= | |
| Honolulu Liquor Commission | One-Day Special Nonprofit Liquor License Packet, LIQ-LIC-101D | https://www.honolulu.gov/liq/wp-content/uploads/sites/9/2024/01/LIQ-LIC-101D_One_Day_Special_NP_LIQ_Complete-Packet-XF.pdf | |
| County of Hawaii, Real Property Tax Office | Other Exemptions and Programs | https://hawaiipropertytax.com/exemptions-programs/other-exemptions-and-programs/ | |
| Hawaii Department of Labor and Industrial Relations, Disability Compensation Division | Prepaid Health Care Frequently Asked Questions | https://labor.hawaii.gov/dcd/frequently-asked-questions/phc/ | |
| Hawaii Department of the Attorney General, Tax & Charities Division | Procedures and Checklist for Dissolution of a Hawaii Public Benefit Corporation | https://ag.hawaii.gov/tax/files/2024/10/Dissolution-of-HI-Public-Benefit-Corporation-Procedures-and-Checklist_10.2024.pdf | |
| Hawaii Department of the Attorney General, Tax & Charities Division | Professional Fundraising Counsel or Professional Solicitor | https://ag.hawaii.gov/tax/professional-fundraising-counsel-or-professional-solicitor/ | |
| City and County of Honolulu, Real Property Assessment Division | Real Property Assessment Division Exemption FAQ | https://realproperty.honolulu.gov/tax-relief-and-forms/exemptions/exemption-faq/ | |
| County of Maui, Real Property Assessment Division | Real Property Assessment Forms and Instructions | https://www.mauicounty.gov/1953/Real-Property-Assessment-Forms-and-Instr | |
| Hawaii State Legislature | Session Laws of Hawaii 2025, Act 113 — Hawaii Retirement Savings Act | https://data.capitol.hawaii.gov/sessions/sessionlaws/Years/SLH2025/SLH2025_Act113.pdf | |
| Hawaii Department of Health, Food Safety Branch | Special Event Food Establishment Permit Applications | https://health.hawaii.gov/san/special-event-permit-applications/ | |
| County of Maui Department of Liquor Control | Special Liquor License Application Checklist, DLC-030 | https://www.mauicounty.gov/DocumentCenter/View/125057/FORM---DLC-030-SPECIAL-LICENSE-APPLICATION-CHECKLIST | |
| Hawaii Department of the Attorney General, Tax & Charities Division | Tax & Charities Division | https://ag.hawaii.gov/tax/ | |
| Hawaii Department of the Attorney General, Tax & Charities Division | Tax & Charities Division Frequently Asked Questions | https://ag.hawaii.gov/tax/files/2020/09/T-C-FAQs.pdf | |
| Hawaii Department of Taxation | Tax Electronic Filing Mandate | https://tax.hawaii.gov/geninfo/efile-mandate/ | |
| Hawaii Department of Taxation | Tax Information for Rental Owners | https://tax.hawaii.gov/rental/ | |
| Hawaii Department of Taxation | Tax Laws and Administrative Rules | https://tax.hawaii.gov/legal/taxlawandrules/ | |
| Hawaii Department of Labor and Industrial Relations, Disability Compensation Division | Temporary Disability Insurance Frequently Asked Questions | https://labor.hawaii.gov/dcd/frequently-asked-questions/tdi/ | |
| Hawaii Department of Commerce and Consumer Affairs, Business Registration Division | Trade Name, Trademark and Service Mark Registration | https://cca.hawaii.gov/breg/registration/trade/ | |
| Hawaii Department of Taxation | Transient Accommodations Tax Forms | https://tax.hawaii.gov/forms/a1_b2_2tat/ | |
| Hawaii Department of Labor and Industrial Relations | Unemployment Insurance Forms | https://labor.hawaii.gov/forms/ | |
| Hawaii Department of Labor and Industrial Relations, Wage Standards Division | Vacation and Sick Leave | https://labor.hawaii.gov/wsd/vacation-and-sick-leave/ | |
| Hawaii Department of Commerce and Consumer Affairs, Business Registration Division | What BREG Forms Can I File Online? | https://cca.hawaii.gov/breg/what-breg-forms-can-i-file-online/ | |
| Hawaii Department of Taxation | Withholding Tax Forms | https://tax.hawaii.gov/forms/a1_b1_5whhold/ | |
| Hawaii Department of Labor and Industrial Relations, Disability Compensation Division | Workers’ Compensation — About the Program | https://labor.hawaii.gov/dcd/home/about-workers-compensation/ | |
| Hawaii Department of the Attorney General, Tax & Charities Division | Written Request for Deactivation | https://ag.hawaii.gov/tax/files/2022/05/NOTICE-OF-INTENT-TO-CEASE-SOLICITATION-ACTIVITY-202205.pdf |
Recent Hawaii Compliance Updates
Hawaii asks you to keep eight things apart that organizations routinely treat as one. A chapter 414D nonprofit corporation, its public-benefit classification, federal section 501(c)(3) recognition, Attorney General charity registration, Hawaii corporation-income-tax treatment, a General Excise Tax licence, a GET exemption, and county real-property-tax relief are eight separate determinations, and obtaining any one of them settles none of the rest. Our Hawaii state guide is now published with 114 structured compliance requirements, each carrying the official Hawaii source behind it. This article introduces what the guide covers and, more usefully, which distinctions do the most work.
A federal determination letter does not complete a single Hawaii tax step. Hawaii corporation-income-tax treatment, unrelated business income on Form N-70NP, the $20 General Excise Tax licence, and the separate GET exemption application are four distinct processes, and the General Excise Tax itself is a tax on business gross income rather than a retail sales tax. This article works through the whole area as a decision framework, including which receipts are exempt, how returns and account closure work, and where county surcharge, use tax, and lodging tax start and stop.
What can we help with
Google gives an approved nonprofit up to $329 a day of search advertising, and Workspace and Canva at no cost. Which of those a Hawaii organisation can actually claim depends on its mission, its stage, and which programs exclude it. Tell us which of these you are and we will say what is open to you.
A person reads it and answers, usually the same day. There is no charge for working out what fits you. We are not attorneys and not CPAs, and nothing here is legal or tax advice.
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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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