This guide organizes 77 Illinois nonprofit compliance facts supported by 93 official sources. 11 entries are currently marked Verification in Progress.
77 facts · 66 source verified · 11 in progress · 93 official sources
| Requirement | Requirement status | Fee | Deadline | Research status |
|---|---|---|---|---|
| Entity type | Required | $0 — No separate fee for choosing the statutory form; the formation filing fee is addressed separately | Before choosing and filing the entity form. | SOURCE VERIFIED |
| Formation filing | Required | $50 — Standard filing fee | See full requirement | SOURCE VERIFIED |
| Initial report | Unknown | $0 — No universal state fee identified; this is not a statement that the fee is $0 | No ordinary deadline confirmed. | In progress |
| Minimum directors | Required | $0 — Included in the formation filing fee | At formation. | SOURCE VERIFIED |
| Officer-role restrictions | Required | $0 — No fee for internal officer appointments | At the organizational stage and continuously thereafter. | SOURCE VERIFIED |
| Registered agent | Required | $5 — Change filing fee | See full requirement | SOURCE VERIFIED |
| Periodic report | Required | $10 — State filing fee | Before the first day of the corporation's anniversary month each year. | SOURCE VERIFIED |
| Charitable registration | Required | $15 — Initial registration fee | Before solicitation begins. | SOURCE VERIFIED |
| Corporate income-tax exemption | Conditional | $0 — No filing fee; tax and estimated-tax obligations depend on taxable income | See full requirement | SOURCE VERIFIED |
| Sales-tax purchasing treatment | Conditional | $0 — No application fee stated in current official materials | Before making purchases claimed as exempt; approval is not retroactive. | SOURCE VERIFIED |
| Taxable nonprofit sales | Required | $0 — No separate purchase-certificate fee; tax registration has no universal fee stated | Provide exemption evidence at purchase; register before taxable selling activity. | SOURCE VERIFIED |
| Property-tax exemption | Conditional | $0 — No universal statewide application fee identified; local charges vary if any | By the county filing deadline for the assessment year; deadlines vary locally. | SOURCE VERIFIED |
| Workers' compensation | Required | $0 — Insurance premium varies; no universal state filing fee | Before covered employment begins and continuously thereafter. | SOURCE VERIFIED |
| Unemployment or reemployment tax | Conditional | $0 — No registration fee; contribution rates or reimbursements depend on financing election and benefits | Promptly after the coverage threshold or another liability trigger is met. | SOURCE VERIFIED |
Illinois officially uses the term “not-for-profit corporation,” not “nonprofit corporation.” An ordinary domestic charitable corporation is governed by the General Not For Profit Corporation Act of 1986, 805 ILCS 105. Using an inapplicable entity form may cause rejection or create governance and tax-qualification problems.
Applies to: An organization forming an ordinary domestic Illinois charitable corporation.
Last verified: 2026-07-21
Official sources: Illinois General Assembly and 2 more
File Articles of Incorporation with the Secretary of State using current standard Form NFP 102.10. Online formation is available for eligible filings; paper filing remains available. Fee: $50 standard filing fee plus an optional $25 expedited fee. No Illinois corporation exists until the filing is accepted; defective articles may be rejected.
Applies to: A new ordinary Illinois domestic not-for-profit corporation.
Last verified: 2026-07-21
Official sources: Illinois Secretary of State, Department of Business Services and 2 more
One or more incorporators execute the Articles. A natural-person incorporator must be at least 18; a corporation may also act as incorporator. The Articles must list at least three initial directors. Directors need not be Illinois residents or members unless the Articles or bylaws impose such qualifications. This is included in the formation filing fee.
Applies to: A new domestic Illinois not-for-profit corporation.
Last verified: 2026-07-21
Official sources: Illinois General Assembly and 1 more
The bylaws determine officer titles and duties. Illinois does not impose one universal president-secretary-treasurer package. The corporation must have an officer with authority to certify corporate records, and one person may hold multiple offices if the bylaws allow. Current officers are reported annually to the Secretary of State on Form NFP 114.05.
Applies to: Illinois not-for-profit corporations.
Last verified: 2026-07-21
Official sources: Illinois General Assembly and 1 more
Continuously maintain a registered agent and registered office in Illinois. The office must be a physical Illinois street address (not merely a P.O. box); the agent must be properly identified and available for service. Fee: included in the formation or authority filing; a later change filing costs $5 plus an optional $25 expedited fee. Failure to maintain the agent or office can contribute to administrative dissolution or revocation and missed legal notices.
Applies to: Domestic and authorized foreign Illinois not-for-profit corporations.
Last verified: 2026-07-21
Official sources: Illinois General Assembly and 3 more
File the Secretary of State annual report each year. It is due before the first day of the corporation's anniversary month, not merely at any time during that month. Fee: $10 state filing fee; statutory late fee $3 (a separate online payment processor charge may also apply). Late or missing reports lead to loss of good standing and can progress to administrative dissolution or revocation.
Applies to: Domestic Illinois not-for-profit corporations and authorized foreign not-for-profit corporations.
Last verified: 2026-07-21
Official sources: Illinois General Assembly and 3 more
A covered charitable organization must register with the Attorney General before solicitation. This solicitation trigger is legally distinct from holding charitable assets under the Charitable Trust Act. Fee: $15 initial registration fee; soliciting before registration triggers a $200 late-registration fee. Foreign charities can be covered by Illinois solicitation even without Illinois corporate authority.
Applies to: A charitable organization soliciting contributions in Illinois unless a statutory exemption applies.
Last verified: 2026-07-21
Official sources: Illinois General Assembly and 5 more
File a complete AG990-IL with required attachments within six months after the fiscal year ends. Calendar-year organizations are ordinarily due June 30. Fee: $15 is commonly due under the stated conditions; late report fee $100. A report is not considered filed unless complete; late fees, delinquency, cancellation, and enforcement can follow.
Applies to: A registered charitable organization required to file annual reports with the Illinois Attorney General.
Last verified: 2026-07-21
Official sources: Office of the Illinois Attorney General, Charitable Trust Bureau and 5 more
Federal 501(c)(3) recognition does not eliminate Illinois tax on unrelated business income. File IL-990-T and compute Illinois income tax and personal-property replacement tax when Illinois unrelated business taxable income or another current filing trigger exists. Deadline: generally the 15th day of the fifth month after tax-year end (an employee trust generally uses the 15th day of the fourth month). No filing fee; tax and estimated-tax obligations depend on taxable income.
Applies to: A federally exempt organization with unrelated business taxable income attributable to Illinois or another Illinois filing trigger stated in the current instructions.
Last verified: 2026-07-21
Official sources: Illinois Department of Revenue and 3 more
Federal exemption and Illinois incorporation do not automatically create Illinois sales-tax exemption. Apply through MyTax Illinois or Form STAX-1 and wait for an exemption identification number (E-number) before claiming exempt purchases; approval is not retroactive. No application fee is stated in current official materials. Without approval, sellers may collect tax; misuse can lead to tax, penalties, interest, and revocation.
Applies to: A qualifying charitable, religious, educational, or governmental organization seeking exemption for qualifying purchases.
Last verified: 2026-07-21
Official sources: Illinois Department of Revenue and 2 more
Use the E-number only for qualifying organizational purchases. Taxable retail sales by the nonprofit generally remain subject to registration, collection, and return duties unless a specific exemption applies. Improper exempt purchases or untaxed sales can create tax, penalties, interest, and exemption review.
Applies to: An E-number holder buying or selling goods or services.
Last verified: 2026-07-21
Official sources: Illinois Department of Revenue and 2 more
Federal 501(c)(3) status and an E-number do not automatically exempt real property. File PTAX-300 through the county board of review, which forwards the recommendation to the Illinois Department of Revenue for the final administrative exemption decision. No universal statewide application fee is identified; local charges vary if any. Without approval, the property remains taxable; late filing may forfeit the year's exemption or require appeal.
Applies to: A charitable organization owning Illinois real property and claiming exemption based on ownership and use.
Last verified: 2026-07-21
Official sources: Illinois General Assembly and 3 more
For reports initially due after January 1, 2024, an audit is required when gross contributions are more than $500,000 (strictly greater than — exactly $500,000 is not over the threshold and remains in the review band). There is no separate state audit filing fee; private CPA audit cost varies. A missing audit makes the annual report incomplete and can trigger late fees and enforcement.
Applies to: A charity using only staff and volunteers whose gross contributions exceed the general audit threshold.
Last verified: 2026-07-21
Official sources: Office of the Illinois Attorney General, Charitable Trust Bureau and 2 more
Register with IDES when nonprofit unemployment coverage begins. The ordinary 501(c)(3) threshold is four workers in each of 20 calendar weeks in the current or preceding calendar year. No registration fee; contribution rates or reimbursements depend on the financing election and benefits. Back contributions or reimbursements, penalties, interest, liens, and collection action can follow noncompliance.
Applies to: A 501(c)(3) nonprofit employing four or more workers in each of 20 calendar weeks in the current or preceding calendar year, or otherwise liable under the Act.
Last verified: 2026-07-21
Official sources: Illinois General Assembly and 2 more
Obtain workers' compensation insurance or approved self-insurance before employing covered workers. Nonprofit status does not create a general exemption. Insurance premium varies; no universal state filing fee. Self-insurance requires approval and financial security. Civil penalties, stop-work orders, criminal exposure in serious cases, and direct liability for benefits can follow noncompliance.
Applies to: Nearly every Illinois employer, including nonprofit and charitable employers, with covered employees.
Last verified: 2026-07-21
Official sources: Illinois Workers' Compensation Commission and 1 more
The Articles must state the corporate purposes. A prospective 501(c)(3) should use appropriately limited charitable-purpose and asset-dedication language, because Illinois incorporation alone does not establish federal exemption. Fee: included in the formation filing if drafted initially; a later amendment costs $25 plus an optional $25 expedited fee. Deficient language can delay or prevent exemption and complicate charitable-asset distribution.
Applies to: An Illinois not-for-profit corporation intending to apply for or maintain federal 501(c)(3) recognition.
Last verified: 2026-07-21
Official sources: Illinois Secretary of State, Department of Business Services and 3 more
The corporate name must satisfy Illinois naming rules. A reservation is optional and lasts 90 days. Operating under an assumed corporate name requires the applicable filing and renewal under a five-year cycle. Fee: name reservation $25 plus optional $25 expedited fee; the 2026 assumed-name adoption fee is $120; change or cancellation $5. Name filings do not resolve trademark rights, local trade-name requirements, or regulated-word approvals.
Applies to: Every forming corporation; corporations reserving a name or operating under an assumed name.
Last verified: 2026-07-21
Official sources: Illinois General Assembly and 4 more
The corporation should adopt bylaws governing its affairs and clearly determine whether it has members with statutory voting rights, nonvoting participants, or no members. A member structure can materially change amendment, merger, dissolution, and inspection approvals. There is no state filing fee because bylaws ordinarily remain internal.
Applies to: Illinois not-for-profit corporations.
Last verified: 2026-07-21
Official sources: Illinois General Assembly and 1 more
Conduct board and member action under the Act, Articles, and bylaws, including applicable notice, quorum, voting, proxy, written-consent, committee, record-date, and remote-participation rules. Defective notice, quorum, voting, or consent can make action challengeable or invalid. There is no state filing fee for ordinary internal actions.
Applies to: Boards and members of Illinois not-for-profit corporations.
Last verified: 2026-07-21
Keep correct and complete books, records, minutes, membership records where applicable, and accounting records. Provide statutory inspection access to eligible members and directors for proper purposes. Public disclosure through federal Form 990 or Attorney General public records is a separate system from member/director inspection.
Applies to: Illinois not-for-profit corporations and their members/directors within the statutory scope.
Last verified: 2026-07-21
Related-party transactions must meet statutory approval and fairness standards. Loans, compensation, indemnification, and volunteer-director protections are governed by separate provisions and should be documented carefully. Illinois does not impose a universal filed conflict policy, whistleblower policy, audit committee, or independent-director quota on every nonprofit, though grants, federal rules, hospitals, and regulated programs may impose additional duties.
Applies to: Directors, officers, and insiders entering transactions with an Illinois not-for-profit corporation.
Last verified: 2026-07-21
Official sources: Illinois General Assembly and 1 more
After statutory grounds arise, the Secretary of State gives notice. A domestic corporation that does not cure within 90 days may be administratively dissolved; a foreign corporation may have authority revoked. Outstanding annual-report fees and late fees apply, and a reinstatement fee applies after dissolution or revocation.
Applies to: A domestic or foreign not-for-profit corporation that has not timely filed the annual report or maintained required record information.
Last verified: 2026-07-21
Official sources: Illinois General Assembly and 2 more
File the reinstatement application, all delinquent annual reports, and required fees. Online reinstatement is currently limited to cases with no more than six delinquent annual reports and other eligibility conditions. Fee: $25 reinstatement application plus an optional $25 expedited fee; delinquent annual reports and late fees are additional. Reinstatement does not independently restore tax exemption, charity registration, local licenses, or foreign registrations in other jurisdictions.
Applies to: A domestic corporation administratively dissolved or a foreign corporation whose authority was revoked.
Last verified: 2026-07-21
Official sources: Illinois Secretary of State, Department of Business Services and 3 more
Use the form matched to the event: NFP 105.10/105.20 for agent/office changes, NFP 110.30 for amendments, NFP 110.30R for restated Articles, and the applicable merger, consolidation, correction, conversion, or domestication filing for a fundamental transaction. Fee: agent/office change $5; amendment $25; restated Articles $100; other transaction fees vary by form. An unfiled public charter change may be ineffective; an improperly approved transaction can be challenged.
Applies to: A corporation changing charter terms, registered information, or legal structure.
Last verified: 2026-07-21
Official sources: Illinois Secretary of State, Department of Business Services and 4 more
File Form NFP 113.15, maintain an Illinois registered agent and office, and attach authenticated home-jurisdiction evidence dated within 90 days before filing. Fee: $50 filing fee plus an optional $25 expedited fee. An unqualified foreign corporation may be unable to maintain a civil action until authority is obtained and may face fees or enforcement.
Applies to: A nonprofit corporation formed outside Illinois that will conduct affairs in Illinois and is not within a statutory exclusion.
Last verified: 2026-07-21
Official sources: Illinois General Assembly and 2 more
File Form NFP 114.05 annually under the same anniversary-month deadline formula used for domestic corporations. Current Secretary of State instructions expressly state that a foreign not-for-profit corporation may not file the annual report electronically, so the foreign annual report must use the accepted paper method. File NFP 113.45 with a final report when withdrawing authority. Fee: annual report $10 plus the statutory $3 late fee when applicable; withdrawal and final report $5 plus an optional $25 expedited fee.
Applies to: An authorized foreign not-for-profit corporation.
Last verified: 2026-07-21
Official sources: Illinois Secretary of State, Department of Business Services and 4 more
A covered trustee must register with the Illinois Attorney General when charitable property exceeds $4,000 (greater than, not at least) during any 12-month period. Registration uses Form CO-1 and Form CO-2 when applicable and must be filed before the first disbursement or within six months after the property is received for charitable purposes, whichever occurs first. This asset-holding trigger is separate from registration before solicitation under the Solicitation for Charity Act. Fee: $15 initial registration fee. Governmental entities, qualifying religious organizations and supervised affiliates engaged in exclusively religious activities, individual officers or directors holding property in an official capacity for a religious body, and certain exclusively operated schools or hospitals may be exempt.
Applies to: A trustee subject to the Charitable Trust Act that holds property for charitable purposes with a fair-market value greater than $4,000 during any 12-month period, unless a statutory or regulatory exemption applies.
Last verified: 2026-07-21
Official sources: Illinois General Assembly and 5 more
Determine coverage separately under the Charitable Trust Act and the Solicitation for Charity Act. An organization can be subject to only one Act or to both, depending on asset holding, trust status, solicitation, and exemptions. An exemption under one Act does not automatically resolve the other Act unless the statute or Attorney General process says so.
Applies to: Organizations holding charitable assets, soliciting in Illinois, or doing both.
Last verified: 2026-07-21
Official sources: Illinois General Assembly and 2 more
A qualifying religious organization seeking a religious-exemption determination under the Solicitation for Charity Act submits a completed registration statement, a request for exemption, and Form CO-3. The Attorney General may issue an individual exemption for one named religious group or a blanket exemption for a central governing body and its listed affiliates. Once issued, the exemption removes the annual-report requirement covered by that determination while the organization continues to qualify. Fee: the $15 registration fee applies; no separate CO-3 fee is identified. Until the Attorney General issues the determination, an organization cannot treat CO-3 as an automatic annual-report exemption.
Applies to: A qualifying religious organization seeking an Attorney General religious-exemption determination under the Solicitation for Charity Act.
Last verified: 2026-07-21
Official sources: Office of the Illinois Attorney General, Charitable Trust Bureau and 3 more
Provide CO-1 information, organizing documents, bylaws, IRS determination or application materials, prior AG990-IL reports when required, CO-2 for a new organization, and other requested attachments. Fee: $15 initial fee; $200 re-registration fee after cancellation; $200 additional late fee for late solicitation registration. Incomplete registration can remain pending or be rejected and does not cure pre-registration solicitation.
Applies to: A covered charitable organization registering in Illinois.
Last verified: 2026-07-21
Official sources: Office of the Illinois Attorney General, Charitable Trust Bureau and 4 more
The Attorney General launched the Charitable Trust Online Filing System in August 2025. The current registration page states that, during the transition, the posted forms can still be used for charity and professional-fundraiser registration and annual reports; the portal is the current electronic option. Using a superseded or unaccepted method can delay or prevent filing completion.
Applies to: Charities, fundraisers, and signers making Attorney General filings during the portal transition.
Last verified: 2026-07-21
Official sources: Office of the Illinois Attorney General, Charitable Trust Bureau and 3 more
Request an Illinois extension in writing before the applicable deadline. A compliant organization can obtain a 60-day extension. A federal IRS extension is not automatic, but the organization may separately request an Illinois extension matching the federal due date by supplying the IRS extension or Form 8868 documentation. An untimely request does not prevent the report from becoming late and incurring the $100 late fee.
Applies to: A registered charity that cannot complete AG990-IL by the original due date.
Last verified: 2026-07-21
Official sources: Office of the Illinois Attorney General, Charitable Trust Bureau and 3 more
For Solicitation for Charity Act filers, simplified reporting generally applies when gross contributions and assets are each not more than $25,000. The $15 annual fee applies when gross contributions exceed $15,000 or assets exceed $25,000. For Charitable Trust Act-only filers, simplified reporting applies when gross revenue and assets are each not more than $25,000, and the $15 fee applies when gross revenue or assets exceed $25,000. A below-threshold organization must still file — it is never treated as “no filing.” A $100 late fee applies to each late report.
Applies to: Registered charities near the small-organization contribution, revenue, or asset thresholds.
Last verified: 2026-07-21
Official sources: Office of the Illinois Attorney General, Charitable Trust Bureau and 4 more
Attach the required federal return or report and other required financial statements, excluding Schedule B from the attached Form 990 or 990-EZ when applicable. A corporate organization ordinarily must have the report signed by two different officers: the president or another authorized officer and the chief fiscal officer. A noncorporate trust ordinarily uses two trustees, but one signature is accepted when the trust has only one trustee. Missing required returns, statements, or signatures makes the report incomplete and therefore not filed.
Applies to: A charitable organization or charitable trust filing AG990-IL.
Last verified: 2026-07-21
Official sources: Office of the Illinois Attorney General, Charitable Trust Bureau and 3 more
For reports initially due after January 1, 2024, reviewed financial statements are required when gross contributions are more than $300,000 but not more than $500,000, if no paid professional fundraiser is used. Exactly $300,000 does not enter this review band; exactly $500,000 remains in it. There is no separate state review filing fee beyond AG990-IL; private CPA cost varies.
Applies to: A charity whose fundraising is conducted only by staff and volunteers and whose gross contributions cross the review range.
Last verified: 2026-07-21
Official sources: Office of the Illinois Attorney General, Charitable Trust Bureau and 2 more
When a paid professional fundraiser is used, audited financial statements are required when gross contributions are more than $25,000 under the current post-2024 threshold notice. Exactly $25,000 does not exceed the special threshold. Failure makes the annual filing incomplete and may expose both charity and fundraiser to enforcement.
Applies to: A charitable organization using a paid professional fundraiser during the reporting period.
Last verified: 2026-07-21
Official sources: Office of the Illinois Attorney General, Charitable Trust Bureau and 3 more
Register the professional fundraiser, file the fundraising contract before the campaign, and maintain a $10,000 surety bond when the fundraiser has custody or control of contributions. Fee: professional fundraiser registration $100; contract filing $25 per contract. Unregistered fundraising, missing contracts, or a missing bond can lead to injunctions, penalties, registration action, and campaign disruption.
Applies to: A person or firm meeting Illinois's professional fundraiser definition and a charity retaining that fundraiser.
Last verified: 2026-07-21
Official sources: Illinois General Assembly and 4 more
A professional fundraising consultant is not the same as a professional fundraiser or professional solicitor. Register and report under the role that matches actual services, custody/control, and solicitation activity. Fees vary by role and form; no single combined fee should be published. Misclassification can cause unregistered activity, missing bonds/contracts, and enforcement.
Applies to: Consultants who plan or advise fundraising and individuals who directly solicit for compensation.
Last verified: 2026-07-21
Official sources: Illinois General Assembly and 3 more
Professional fundraisers file required annual and campaign reports, including the annual report due April 30 and the custody/control six-month report due September 30 when applicable. The charity attaches an IFC for each fundraiser campaign to AG990-IL. Fee: professional fundraiser annual report fee $25 under current instructions. Late or incomplete reports can produce fees, registration delinquency, and enforcement.
Applies to: Registered professional fundraisers and charities using them.
Last verified: 2026-07-21
Official sources: Illinois General Assembly and 2 more
A filing extension does not extend the time to pay. Corporate filers generally receive a seven-month filing extension and trusts a six-month filing extension when conditions are met, but payment remains due on the original date. No extension fee; penalties and interest apply to late payment.
Applies to: An exempt organization required to file IL-990-T and owing Illinois tax.
Last verified: 2026-07-21
Official sources: Illinois Department of Revenue and 1 more
An E-number expires five years after the first day of the month following issuance. Submit renewal documents at least three months before expiration to avoid interruption. No renewal fee is stated in current official materials. An expired E-number cannot be used to support exempt purchases.
Applies to: An organization holding an Illinois sales-tax exemption identification number.
Last verified: 2026-07-21
Official sources: Illinois General Assembly and 2 more
Illinois provides limited treatment for noncompetitive member-focused sales and not more than two occasional dinners or similar fundraising activities per year. Ongoing gift shops, rummage shops, and competitive retail activity are generally taxable. Misclassification creates sales tax, penalties, and interest.
Applies to: An exempt organization conducting dinners, sales, auctions, gift shops, rummage sales, or similar fundraising.
Last verified: 2026-07-21
Official sources: Illinois Department of Revenue and 1 more
Secretary of State incorporation does not automatically open every Illinois tax account. Register through MyTax Illinois for withholding, sales tax, and other applicable accounts before withholding wages, making taxable sales, or beginning another taxable activity. No universal registration fee is stated; failure can cause unregistered tax activity, returns, penalties, interest, and collection action.
Applies to: A nonprofit with employees, taxable sales, withholding, or another IDOR-administered tax.
Last verified: 2026-07-21
Official sources: Illinois Department of Revenue and 1 more
Pay at least the current Illinois minimum wage (the 2026 statewide adult rate is $15.00), pay overtime after more than 40 hours in a workweek where required, follow wage-payment rules, and display applicable workplace notices. Nonprofit status is not a general exemption. No filing fee; back wages, statutory damages, civil penalties, and enforcement may apply.
Applies to: Illinois nonprofit employers with covered employees.
Last verified: 2026-07-21
Official sources: Illinois Department of Labor and 1 more
Covered employees accrue at least one hour of paid leave for every 40 hours worked, up to 40 hours in a 12-month period, subject to frontloading and statutory exceptions. No filing fee; wage and civil penalties can apply.
Applies to: Illinois employers and employees covered by the Paid Leave for All Workers Act.
Last verified: 2026-07-21
Official sources: Illinois Department of Labor and 1 more
Chicago and Cook County maintain local paid-leave requirements. Determine work location and municipal coverage rather than treating the statewide Paid Leave for All Workers Act as the only standard. No universal filing fee; local penalties and wage liability may apply.
Applies to: Employers with employees working in Chicago or covered Cook County municipalities.
Last verified: 2026-07-21
Official sources: Cook County Government and 2 more
Register Illinois withholding, withhold and remit tax, file required wage and withholding returns, and close IDOR and IDES accounts when employment ends. No universal registration fee; tax, penalties, and interest vary. Failure can produce tax assessments, penalties, interest, liens, and continuing notices on unclosed accounts.
Applies to: A nonprofit employer paying taxable wages in Illinois.
Last verified: 2026-07-21
Official sources: Illinois Department of Revenue and 2 more
Illinois raffle licensing is local. A county or municipality must adopt an ordinance and issue the license. The local ordinance sets prize limits, ticket-price limits, sales periods, licensing periods, and fees within state law — there is no single statewide raffle fee or prize limit. Unlicensed gambling, local fines, criminal exposure, and invalid fundraising activity can result from noncompliance.
Applies to: An eligible bona fide not-for-profit organization conducting a raffle in Illinois.
Last verified: 2026-07-21
Official source: Illinois General Assembly — Raffles and Poker Runs Act (230 ILCS 15)
The organization generally must have operated continuously in Illinois for five years and meet an eligible category (religious, charitable, labor, business, fraternal, educational, veterans, or other bona fide not-for-profit). A local authority may waive the five-year rule for a qualifying national or state affiliate. Ineligibility prevents lawful licensing and can make the raffle illegal gambling.
Applies to: A religious, charitable, labor, business, fraternal, educational, veterans, or other bona fide not-for-profit organization seeking a local raffle license.
Last verified: 2026-07-21
Official source: Illinois General Assembly — Raffles and Poker Runs Act (230 ILCS 15)
Use permitted uncompensated managers, devote net proceeds to authorized purposes, maintain required bank and control records, report as required to the governing body or licensing authority, and retain raffle records for three years for public inspection. License suspension/revocation, local enforcement, and gambling-related liability can follow noncompliance.
Applies to: A licensed raffle operator.
Last verified: 2026-07-21
Official source: Illinois General Assembly — Raffles and Poker Runs Act (230 ILCS 15)
A poker run requires a local county or municipal license separate from a raffle license. The ordinance and license control the event, and the state Act permits a county fee up to $25. Unlicensed gambling/event enforcement, fines, and permit problems can follow noncompliance.
Applies to: An eligible organization conducting a poker run under the Raffles and Poker Runs Act.
Last verified: 2026-07-21
Official source: Illinois General Assembly — Raffles and Poker Runs Act (230 ILCS 15)
Bingo is licensed by the Illinois Department of Revenue under a separate system from raffles, charitable games, and pull tabs. Regular bingo generally requires an annual operator license ($200 under current IDOR guidance), is limited to one session per week and 25 games per session, and has statutory prize limits (generally $2,250, with a regional exception up to $3,250). License denial/revocation, tax assessments, penalties, and gambling enforcement can follow noncompliance.
Applies to: An eligible organization conducting regular, special, or limited bingo.
Last verified: 2026-07-21
Official sources: Illinois Department of Revenue and 1 more
Casino-style charitable games (poker, blackjack, roulette/wheel, or other authorized games) require an Illinois charitable-games license; a raffle or bingo license is not sufficient. Suppliers and providers use separate licenses. Fee: organization license $400 for two years; supplier $500/year or $1,500/3 years; provider $50/year or $150/3 years. Ordinary commercial casino gambling is not authorized.
Applies to: An eligible organization conducting poker, blackjack, roulette/wheel, or other authorized charitable games.
Last verified: 2026-07-21
Official sources: Illinois Department of Revenue and 1 more
Pull tabs and jar games use a separate IDOR license and tax system from raffles, bingo, and charitable games. A regular operator license ($500/year) and a limited event license ($50, no more than two occasions per year, no more than five consecutive days per occasion) have different fees and event limits. Supplier/manufacturer fees are separate.
Applies to: An eligible organization selling pull tabs or jar games.
Last verified: 2026-07-21
Official sources: Illinois Department of Revenue and 1 more
Obtain the appropriate local liquor approval and the Illinois not-for-profit Special Event Retailer's License, submitted through the current ILCC Portal. The posted nonprofit special-event form states a $25 state license fee, an additional $25 late fee when the application is received fewer than 14 days before the event, required dram-shop insurance, and a maximum 15-day application period. Application rejection or delay, event cancellation, liquor-law citations, fines, insurance exposure, and local enforcement can result from noncompliance.
Applies to: A legally recognized not-for-profit organization selling or serving alcohol at a special event that is not covered by another license or exception.
Last verified: 2026-07-21
Official sources: Illinois Liquor Control Commission and 3 more
State law does not replace local health, zoning, building, occupancy, fire, signage, street-use, and special-event permits. Check the official county and municipality for the actual location and event. Fees vary locally; closure, stop-work, fines, denial of occupancy, food embargo, or event cancellation can follow noncompliance.
Applies to: A nonprofit operating premises, serving food, holding public events, installing signs, using streets, or changing occupancy.
Last verified: 2026-07-21
Official sources: Illinois Department of Public Health and 1 more
Nonprofit status does not exempt regulated services. Identify the exact program and obtain DCFS, IDPH, IDHS, ISBE, IDFPR, or other agency licenses and background checks before serving clients. Fees vary by program; operating without a license can lead to closure, fines, funding loss, professional discipline, and client-safety enforcement.
Applies to: A nonprofit providing child care, camps, schools, healthcare, mental-health, substance-use, residential, senior, transportation, animal, environmental, or licensed professional services.
Last verified: 2026-07-21
Official sources: Illinois Department of Children and Family Services and 2 more
File the annual community benefits plan/report, including required financial-assistance and audited financial information, and make the report publicly available as required. This is separate from AG990-IL and federal Schedule H. Only covered nonprofit hospitals file this report; ordinary charities do not file CBP-1. No universal filing fee is identified in the reviewed statute/form.
Applies to: A nonprofit hospital subject to the Illinois Community Benefits Act.
Last verified: 2026-07-21
Official sources: Illinois General Assembly and 1 more
Complete annual registration by January 31. A newly retained or employed lobbyist must register no later than two business days after retention/employment and before lobbying. Disclose clients, agencies, and subject matters through the electronic system. Fee: $300 state annual registration fee. Late fees, registration delinquency, Inspector General enforcement, and inability to lobby lawfully can follow noncompliance.
Applies to: A nonprofit, employee, contractor, or client meeting Illinois Lobbyist Registration Act definitions and not within an exception.
Last verified: 2026-07-21
Official sources: Illinois Secretary of State, Index Department, Lobbyist Division and 3 more
File reports for the 1st–15th period by the 20th and for the 16th–month-end period by the 5th of the next month. File even when there is no reportable activity and itemize as required regardless of amount. No separate report fee; late fee is $50, with an additional $100 when more than 15 days late.
Applies to: A registered lobbying entity and registered lobbyists subject to reporting.
Last verified: 2026-07-21
Official sources: Illinois Secretary of State, Index Department and 2 more
Complete the state's annual ethics and sexual-harassment/discrimination training and retain proof of completion. No separate training fee identified. Registration or enforcement consequences can follow noncompletion.
Applies to: Registered Illinois lobbyists and other covered participants.
Last verified: 2026-07-21
Official sources: Illinois Secretary of State and 1 more
Chicago has a separate local lobbying registration and reporting system through the Chicago Electronic Lobbyist Filing system. State registration does not replace Chicago compliance. Local fees and penalties apply; confirm the current amount in the Chicago system. Local fines, disclosure violations, and Board of Ethics enforcement can follow noncompliance.
Applies to: A nonprofit or its representative lobbying City of Chicago officials and meeting local definitions.
Last verified: 2026-07-21
Official sources: City of Chicago Board of Ethics and 1 more
Authorize dissolution under the Act, Articles, and bylaws; obtain member or board approval as applicable; provide required notice following written consent; wind up; and file Articles of Dissolution. Member approval is generally two-thirds when voting members exist, unless the Act or governing documents provide the applicable alternative. Fee: $5 filing fee plus an optional $25 expedited fee. The corporation remains responsible for winding up, claims, assets, reports, taxes, and accounts; improper approval can invalidate the filing.
Applies to: A domestic Illinois not-for-profit corporation voluntarily dissolving.
Last verified: 2026-07-21
Official sources: Illinois Secretary of State, Department of Business Services and 2 more
After corporate winding up, file final AG990-IL and portal closure when registered, final IL-990-T and tax returns when applicable, cancel the E-number, close withholding and unemployment accounts, surrender licenses, close local accounts, and withdraw foreign authority where relevant. Secretary of State dissolution alone does not close Attorney General, tax, employment, gaming, liquor, property, or local obligations. Unclosed accounts continue generating returns, notices, fees, taxes, or public delinquency.
Applies to: A nonprofit ending operations, withdrawing from Illinois, or ceasing regulated activities.
Last verified: 2026-07-21
Official sources: Illinois Secretary of State, Department of Business Services and 6 more
Secretary of State filings disclose registered agent, office, directors, officers, and other corporate data. Attorney General registration and annual-report information is publicly searchable, subject to confidentiality rules such as protected donor information. Obtain certificates of good standing or certified copies when banks, grantors, or counterparties require them. Fee: certificate of good standing $5 plus an optional $10 expedited fee; certified-copy fees vary by document/page.
Applies to: Illinois not-for-profit corporations and registered charities.
Last verified: 2026-07-21
Official sources: Illinois Secretary of State, Department of Business Services and 5 more
The Charitable Trust Act has a religious-registration exemption separate from the Solicitation for Charity Act CO-3 process. A qualifying religious organization, its agency, or a directly supervised affiliate is exempt from Charitable Trust Act registration for exclusively religious activities. Individual officers and directors holding property in their official capacity for a religious body are also covered. A trustee that conducts non-exempt activities must register and account for the non-exempt activities. No separate Charitable Trust Act registration fee applies when the organization or activity is actually exempt — this does not establish a general $0 filing fee for non-exempt organizations or activities.
Applies to: A religious organization, its agency, or an affiliated organization directly supervised by the religious organization that holds charitable property for exclusively religious activities; and an individual officer or director holding property in an official capacity for a religious body.
Last verified: 2026-07-21
Official sources: Illinois General Assembly and 1 more
These entries are based on cited official materials and are published for transparency while verification continues. One or more details may still change. Review the linked agency sources before relying on an entry for a filing decision.
The reviewed formation statute, form, and Secretary of State workflow do not identify a separate initial corporate report or newspaper-publication step. The safe statement is that neither appears in the ordinary Secretary of State formation workflow. No universal state fee or form was identified for either step. Special statutes, court proceedings, local permits, charitable solicitations, assumed names, or dissolution notices may create separate notice duties.
Applies to: An ordinary newly formed Illinois not-for-profit corporation.
Confirm with the Secretary of State whether any special-statute, local, or portal-only initial report or publication step applies before relying on this negative.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Illinois General Assembly and 3 more
No single universal statewide general-business license for every nonprofit was identified. This does not mean the organization is unlicensed: tax registration, professional licensing, local business licenses, zoning, occupancy, fire, food, child care, gaming, liquor, and other activity permits can apply. Fees vary by license and locality; operating without a required license can trigger closure, fines, tax action, or professional discipline.
Applies to: All Illinois nonprofits beginning operations.
Check MyTax Illinois, IDFPR, and the local municipality/county before assuming no license is needed.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Illinois Department of Revenue and 4 more
Illinois has a separate Religious Corporation Act (805 ILCS 110) in addition to the ordinary not-for-profit statute, 805 ILCS 105. A religious organization should determine which statute fits its governance and property structure before filing. Official confirmation of a universal filing fee and modern form path under 805 ILCS 110 was not found in the reviewed current materials, and an incorrect statutory choice can create uncertainty over governance, title to property, and amendment procedures.
Applies to: A church, congregation, society, or other religious body considering an Illinois corporate form.
Confirm the current Secretary of State filing path, fee, and eligibility with the agency before relying on either statute.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Illinois General Assembly and 1 more
Illinois statutes require registration before covered solicitation, but reviewed current official sources do not provide a complete bright-line rule for passive national website accessibility, targeted Illinois appeals, platform activity, or receipt of Illinois contributions. An overbroad “no registration for online fundraising” statement could expose the organization to late fees and enforcement.
Applies to: A charity with a donation page, crowdfunding campaign, social-media appeal, fundraising platform, or other internet solicitation accessible in Illinois.
Seek a current Attorney General determination or register conservatively when facts indicate Illinois-directed solicitation.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Illinois General Assembly and 2 more
County boards of review and assessors use local filing windows, supplemental forms, and sometimes annual affidavits or use confirmations. No single statewide annual affidavit rule was confirmed for every charitable exemption. Cook County and other counties may administer timing differently. Missing a local deadline or affidavit can cause denial, lapse, or taxation for the year.
Applies to: A nonprofit seeking or maintaining property-tax exemption in a particular Illinois county.
Confirm the exact board-of-review deadline, affidavit, and renewal procedure with the specific county before relying on a filing window.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Illinois Department of Revenue and 2 more
A covered 501(c)(3) may pay regular contributions or elect to reimburse IDES for benefits charged. A newly liable nonprofit generally must elect reimbursement within 30 days after the end of the quarter in which liability begins; an existing employer generally elects before January 1 for the next year. No election fee, but reimbursements, contributions, and possible security/collateral vary and were not fully confirmed in reviewed general guidance.
Applies to: A qualifying 501(c)(3) employer covered by Illinois unemployment insurance.
Confirm the current election form, minimum election period, and any security/collateral requirement with IDES before electing reimbursable financing.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Illinois Department of Employment Security and 1 more
Do not assume volunteers are always outside wage, unemployment, or workers' compensation law. Classification, child-labor rules, background checks, mandated reporting, personnel records, and new-hire reporting depend on actual duties, compensation, control, and program licensing. Fees vary by background check, license, and program. Misclassification can create back wages, taxes, benefits, insurance exposure, license action, and child-safety penalties.
Applies to: Organizations using volunteers, independent contractors, youth workers, child-serving staff, healthcare workers, or mandated reporters.
Confirm actual worker role, compensation, supervision, age, client population, and required screening with the relevant program-specific agency.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Illinois General Assembly and 5 more
State law and local ordinances control where and how tickets may be sold, but reviewed current official sources do not establish one statewide rule authorizing all online or electronic raffle sales. Promotion online is not the same as lawful ticket sale. An unauthorized sale method can invalidate the raffle and create gambling, consumer, and payment issues.
Applies to: Organizations considering online, app, telephone, credit-card, debit-card, mobile-payment, or social-media raffle-ticket sales.
Obtain written local licensing confirmation before using any electronic or online raffle-ticket sale method.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official source: Illinois General Assembly — Raffles and Poker Runs Act (230 ILCS 15)
MyTaxIllinois was retired for ILCC licensing and compliance purposes on February 11, 2026 at 5:00 p.m., and all current liquor licensing and compliance submissions moved to the new ILCC Portal in mid-February 2026. Current special-event applications must use the ILCC Portal. The older nonprofit special-event PDF remains relevant only for substantive terms that have not been superseded; the current portal tutorial controls submission mechanics. Current ILCC or local confirmation remains appropriate for donated alcohol, purchasing channels, BASSET applicability, auctions, raffles, wine pulls, event aggregation, and any portal-calculated fee or deadline not visible in public instructions.
Applies to: A nonprofit applying for a special-event liquor license through the ILCC Portal or relying on substantive terms stated in the older nonprofit special-event PDF.
Use the current ILCC Portal for submission and confirm any still-unresolved substantive event detail with the ILCC or the local liquor authority before the event.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Illinois Liquor Control Commission and 3 more
Illinois campaign-finance law can require political-committee registration when receipts or expenditures exceed $5,000 in a 12-month period, but federal 501(c)(3) organizations are separately prohibited from political campaign intervention. Do not use state committee eligibility as federal permission. File D-1 within the state deadline after the threshold is crossed; subsequent D-2 and rapid reports follow transaction and election calendars. State civil penalties and federal loss-of-exemption/excise-tax risk can follow noncompliance.
Applies to: A nonprofit making contributions, independent expenditures, electioneering communications, or ballot-question expenditures that may create an Illinois committee.
Obtain State Board of Elections and federal tax review before applying the threshold to any specific nonprofit communication or expenditure.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Illinois State Board of Elections and 1 more
Corporate dissolution does not authorize unrestricted distribution. Follow donor restrictions, Articles, the Charitable Trust Act, cy pres principles, and Attorney General oversight; court approval may be required when the original purpose cannot be carried out. The small charitable-trust termination procedure in §15.5 is narrow and does not establish a universal Attorney General consent rule for every nonprofit dissolution. Breach of trust, restitution, injunction, invalid transfer, director liability, and delayed dissolution can follow noncompliance.
Applies to: A dissolving charity holding restricted gifts, endowment, trust property, or assets dedicated to charitable purposes.
Confirm with the Charitable Trust Bureau or a court whether notice, consent, accounting, or cy pres approval is required for the organization's specific restricted assets.
Last verified: 2026-07-21
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Illinois General Assembly and 4 more
93 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Office of the Illinois Attorney General, Charitable Trust Bureau | 2024 Audit and Review Threshold Notice | https://illinoisattorneygeneral.gov/Page-Attachments/2024%20Audit%20Threshold%20Insert.pdf | |
| Illinois General Assembly / Joint Committee on Administrative Rules | 86 Ill. Adm. Code 130.2005 — Nonprofit Organization Sales and Purchases | https://www.ilga.gov/commission/jcar/admincode/086/086001300B20050R.html | |
| Illinois Department of Revenue | Bingo Forms | https://tax.illinois.gov/forms/misc/bingo.html | |
| Illinois Department of Revenue | Bingo License and Tax Information | https://tax.illinois.gov/research/taxinformation/charitygaming/bingo.html | |
| Office of the Illinois Attorney General, Charitable Trust Bureau | Building Better Charities | https://illinoisattorneygeneral.gov/Consumer-Protection/Charities/Building-Better-Charities/ | |
| City of Chicago | Business Affairs and Consumer Protection | https://www.chicago.gov/city/en/depts/bacp.html | |
| Illinois Secretary of State, Department of Business Services | Certificates and Copies — Business Services | https://www.ilsos.gov/departments/business-services/corp.html | |
| Illinois Department of Revenue | Charitable Games License and Tax Information | https://tax.illinois.gov/research/taxinformation/charitygaming/charitable.html | |
| Office of the Illinois Attorney General, Charitable Trust Bureau | Charitable Giving and Charitable Trust Online Filing System | https://illinoisattorneygeneral.gov/consumer-protection/charities/ | |
| Office of the Illinois Attorney General, Charitable Trust Bureau | Charitable Organization Registration Instructions | https://illinoisattorneygeneral.gov/Page-Attachments/CORegistrationInstructions.pdf | |
| Illinois General Assembly | Charitable Trust Act (760 ILCS 55) | https://www.ilga.gov/legislation/ilcs/ilcs3.asp?ActID=2106&ChapterID=61 | |
| Illinois General Assembly | Charitable Trust Act §15.5 — Termination of Small Charitable Trusts | https://www.ilga.gov/documents/legislation/ilcs/documents/076000550K15.5.htm | |
| Office of the Illinois Attorney General, Charitable Trust Bureau | Charity Annual Report Extensions | https://illinoisattorneygeneral.gov/Page-Attachments/CharityExtensionInstructions.pdf | |
| Office of the Illinois Attorney General, Charitable Trust Bureau | Charity Registration | https://illinoisattorneygeneral.gov/Consumer-Protection/Charities/Building-Better-Charities/Charity-Registration/ | |
| Office of the Illinois Attorney General, Charitable Trust Bureau | Checklist for Illinois Charitable Organizations | https://illinoisattorneygeneral.gov/Page-Attachments/CharitableOrganizationChecklists.pdf | |
| City of Chicago Board of Ethics | Chicago Electronic Lobbyist Filing System | https://webapps1.chicago.gov/elf/ | |
| City of Chicago, Department of Business Affairs and Consumer Protection | Chicago Paid Leave and Paid Sick and Safe Leave | https://www.chicago.gov/city/en/depts/bacp/supp_info/paidsickleaveinfo.html | |
| City of Chicago Board of Ethics | City of Chicago Lobbyist Information | https://www.chicago.gov/city/en/depts/ethics/provdrs/lobby.html | |
| Illinois General Assembly | Community Benefits Act — Annual Report (210 ILCS 76/20) | https://www.ilga.gov/documents/legislation/ilcs/documents/021000760K20.htm | |
| Cook County Government | Cook County Paid Leave Ordinance and Regulations | https://www.cookcountyil.gov/service/paid-leave-ordinance-and-regulations | |
| Illinois Department of Children and Family Services | Day Care Licensing | https://dcfs.illinois.gov/brighter-futures/healthy-childhood/day-care.html | |
| Illinois Workers' Compensation Commission | Employer Workers' Compensation Insurance Coverage | https://iwcc.illinois.gov/coverage.html | |
| Illinois Department of Revenue | Exempt Organizations — Illinois Income Tax | https://tax.illinois.gov/research/taxinformation/income/exempt.html | |
| Illinois Department of Public Health | Food Safety | https://dph.illinois.gov/topics-services/food-safety.html | |
| Office of the Illinois Attorney General, Charitable Trust Bureau | Form AG990-IL — Charitable Organization Annual Report | https://illinoisattorneygeneral.gov/Page-Attachments/FormAG990ILCharitableOrganizationAnnualReport.pdf | |
| Office of the Illinois Attorney General, Charitable Trust Bureau | Form AG990-IL Filing Instructions | https://illinoisattorneygeneral.gov/Page-Attachments/FormAG990ILFilingInstuctions.pdf | |
| Office of the Illinois Attorney General | Form CBP-1 — Annual Nonprofit Hospital Community Benefits Plan Report | https://illinoisattorneygeneral.gov/Page-Attachments/CBPAnnualNonProfitHospital.pdf | |
| Office of the Illinois Attorney General, Charitable Trust Bureau | Form CO-1 — Charitable Organization Registration Statement | https://illinoisattorneygeneral.gov/Page-Attachments/FormCO1RegistrationStatement.pdf | |
| Office of the Illinois Attorney General, Charitable Trust Bureau | Form CS-6 — Professional Fund Raiser Surety Bond | https://illinoisattorneygeneral.gov/Page-Attachments/form%20cs-6_Bond.pdf | |
| Office of the Illinois Attorney General, Charitable Trust Bureau | Form IFC — Report of Individual Fund-Raising Campaign | https://illinoisattorneygeneral.gov/Page-Attachments/form%20IFC_Report.pdf | |
| Illinois Department of Revenue | Form IL-990-T — Exempt Organization Income and Replacement Tax Return | https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/currentyear/business/taxexempt/il-990-t.pdf | |
| Illinois Department of Revenue | Form IL-990-T Instructions | https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/currentyear/business/taxexempt/il-990-t-instr.pdf | |
| Illinois Department of Revenue | Form IL-990-T-X — Amended Exempt Organization Income and Replacement Tax Return | https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/incometax/documents/currentyear/business/taxexempt/il-990-t-x.pdf | |
| Illinois Secretary of State, Department of Business Services | Form NFP 102.10 — Articles of Incorporation | https://www.ilsos.gov/content/dam/publications/pdf_publications/nfp10210.pdf | |
| Illinois Secretary of State, Department of Business Services | Form NFP 104.10 — Application for Reservation of Name | https://www.ilsos.gov/content/dam/publications/pdf_publications/nfp10410.pdf | |
| Illinois Secretary of State, Department of Business Services | Form NFP 104.15/104.20 — Assumed Corporate Name | https://www.ilsos.gov/content/dam/publications/pdf_publications/nfp10415.pdf | |
| Illinois Secretary of State, Department of Business Services | Form NFP 104.15R — Renewal of Assumed Corporate Name | https://www.ilsos.gov/content/dam/publications/pdf_publications/nfp10415r.pdf | |
| Illinois Secretary of State, Department of Business Services | Form NFP 105.10/105.20 — Change of Registered Agent and/or Registered Office | https://www.ilsos.gov/content/dam/publications/pdf_publications/nfp10510.pdf | |
| Illinois Secretary of State, Department of Business Services | Form NFP 110.30 — Articles of Amendment | https://www.ilsos.gov/content/dam/publications/pdf_publications/nfp11030.pdf | |
| Illinois Secretary of State, Department of Business Services | Form NFP 110.30R — Restated Articles of Incorporation | https://www.ilsos.gov/content/dam/publications/pdf_publications/nfp11030r.pdf | |
| Illinois Secretary of State, Department of Business Services | Form NFP 112.20 — Articles of Dissolution | https://www.ilsos.gov/content/dam/publications/pdf_publications/nfp11220.pdf | |
| Illinois Secretary of State, Department of Business Services | Form NFP 112.45/113.60 — Application for Reinstatement | https://www.ilsos.gov/content/dam/publications/pdf_publications/nfp11245.pdf | |
| Illinois Secretary of State, Department of Business Services | Form NFP 113.15 — Application for Authority to Conduct Affairs in Illinois | https://www.ilsos.gov/content/dam/publications/pdf_publications/nfp11315.pdf | |
| Illinois Secretary of State, Department of Business Services | Form NFP 113.45 — Application for Withdrawal and Final Report | https://www.ilsos.gov/content/dam/publications/pdf_publications/nfp11345.pdf | |
| Illinois Secretary of State, Department of Business Services | Form NFP 114.05 — Annual Report | https://www.ilsos.gov/content/dam/publications/pdf_publications/nfp11405.pdf | |
| Office of the Illinois Attorney General, Charitable Trust Bureau | Form PFC-01 — Professional Fundraising Consultant Registration | https://illinoisattorneygeneral.gov/Page-Attachments/pfc-01.pdf | |
| Office of the Illinois Attorney General, Charitable Trust Bureau | Form PFR-01 — Professional Fund Raiser Registration Statement | https://illinoisattorneygeneral.gov/Page-Attachments/PFR01ProfessionalFundRaiserRegistrationStatement.pdf | |
| Office of the Illinois Attorney General, Charitable Trust Bureau | Form PFR-06 — Professional Fund Raiser Contract Filing | https://illinoisattorneygeneral.gov/Page-Attachments/Form%20pfr-06.pdf | |
| Office of the Illinois Attorney General, Charitable Trust Bureau | Form PS-01 — Professional Solicitor Registration Statement | https://illinoisattorneygeneral.gov/Page-Attachments/Form%20ps-01_Registration%20Statement.pdf | |
| Illinois Department of Revenue | Form PTAX-300 — Application for Non-homestead Property Tax Exemption | https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/property/documents/exemption/ptax-300.pdf | |
| Illinois Department of Revenue | Form RCG-1 — Charitable Games License Application | https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/misc/documents/games/charitable/rcg-1.pdf | |
| Illinois Department of Employment Security | Form REG-UI-1 — Report to Determine Liability | https://ides.illinois.gov/content/dam/soi/en/web/ides/ides_forms_and_publications/REG-UI-1.pdf | |
| Illinois Department of Revenue | Form STAX-1 — Application for Sales Tax Exemption | https://tax.illinois.gov/forms/sales/stax-1.html | |
| Illinois General Assembly | General Not For Profit Corporation Act of 1986 (805 ILCS 105) | https://www.ilga.gov/legislation/ilcs/ilcs3.asp?ActID=2280&ChapterID=65 | |
| Illinois Department of Employment Security | Guide to the Illinois Unemployment Insurance Act | https://ides.illinois.gov/content/dam/soi/en/web/ides/ides_forms_and_publications/ui-law-handbook/GuidetoUIAct.pdf | |
| Illinois Department of Revenue | How to Apply for a Property Tax Exemption | https://tax.illinois.gov/questionsandanswers/answer.330.html | |
| Illinois Liquor Control Commission | How to Apply for a Special Event/Special Use License in the ILCC Portal | https://ilcc.illinois.gov/content/dam/soi/en/web/ilcc/ilcc-portal/tutorials/licensing-how-can-we-apply-for-a-special-eventspecial-use-license-tutorial.pdf | |
| Office of the Illinois Attorney General, Charitable Trust Bureau | Illinois Charitable Organization Search | https://charitable.illinoisattorneygeneral.gov/search | |
| Office of the Illinois Attorney General, Charitable Trust Bureau | Illinois Charitable Trust Online Filing System | https://charitable.illinoisattorneygeneral.gov/portal | |
| Illinois Liquor Control Commission | Illinois Liquor Control Commission Portal FAQs | https://ilcc.illinois.gov/ilcc-portal/ilcc-portal-faqs.html | |
| Illinois Secretary of State, Index Department, Lobbyist Division | Illinois Lobbyist Registration — Introduction | https://www.ilsos.gov/departments/index/lobbyist/lobintro.html | |
| Illinois Department of Labor | Illinois Minimum Wage Law | https://labor.illinois.gov/laws-rules/fls/minimum-wage-law.html | |
| Illinois State Board of Elections | Illinois Political Committee Information | https://www.elections.il.gov/campaigndisclosure/politicalcommittee.aspx | |
| Illinois State Board of Elections | Illinois State Board of Elections FAQ | https://www.elections.il.gov/Main/FAQ.aspx | |
| Illinois General Assembly | Illinois Unemployment Insurance Act (820 ILCS 405) | https://www.ilga.gov/legislation/ilcs/ilcs3.asp?ActID=2434&ChapterID=68 | |
| Illinois General Assembly | Illinois Workers' Compensation Act (820 ILCS 305) | https://www.ilga.gov/legislation/ilcs/ilcs3.asp?ActID=2430&ChapterID=68 | |
| Illinois General Assembly | Liquor Control Act of 1934 (235 ILCS 5) | https://www.ilga.gov/legislation/ilcs/ilcs3.asp?ActID=1404&ChapterID=26 | |
| Illinois Secretary of State | Lobbyist Ethics and Harassment Training | https://apps.ilsos.gov/lobbyistethics/ | |
| Illinois Secretary of State, Index Department | Lobbyist Expenditure Reporting Guide (IPUB 32) | https://www.ilsos.gov/content/dam/publications/pdf_publications/ipub32.pdf | |
| Illinois Secretary of State, Index Department | Lobbyist Registration FAQ | https://www.ilsos.gov/departments/index/faq.html | |
| Illinois Secretary of State, Index Department | Lobbyist Registration Fees | https://www.ilsos.gov/departments/index/fees.html | |
| Illinois Secretary of State, Index Department | Lobbyist Registration Guide (IPUB 31) | https://www.ilsos.gov/content/dam/publications/pdf_publications/ipub31.pdf | |
| Illinois Secretary of State, Department of Business Services | Not-for-Profit Corporation Forms and Fees | https://www.ilsos.gov/publications/business-services/nfp.html | |
| Illinois Secretary of State, Department of Business Services | Not-for-Profit Reinstatement Instructions | https://www.ilsos.gov/departments/business-services/reinstatement/nfpreinstatement.html | |
| Illinois Liquor Control Commission | Not-for-Profit Special Event Retailer's Liquor License Application | https://ilcc.illinois.gov/content/dam/soi/en/web/ilcc/sitecollectiondocuments/special-event-retailer-liquor-license-nfp.pdf | |
| Illinois Secretary of State, Department of Business Services | Online Not-for-Profit Annual Report Instructions | https://www.ilsos.gov/departments/business-services/annual-reports/nfp-instructions.html | |
| Illinois Secretary of State, Department of Business Services | Online Not-for-Profit Corporation Filing Instructions | https://www.ilsos.gov/departments/business-services/incorporation/nfp-instructions.html | |
| Illinois Department of Labor | Paid Leave for All Workers Act FAQ | https://labor.illinois.gov/faqs/paidleavefaq.html | |
| Illinois Attorney General / Illinois General Assembly Joint Committee on Administrative Rules | Part 400 — Solicitation for Charity Act Administrative Rules | https://www.ilga.gov/agencies/JCAR/EntirePart?titlepart=01400400 | |
| Illinois Attorney General / Illinois General Assembly Joint Committee on Administrative Rules | Part 480 — Charitable Trust Act Administrative Rules | https://www.ilga.gov/agencies/JCAR/EntirePart?titlepart=01400480 | |
| Illinois Department of Revenue | PIO-37 — Information for Exempt Organizations | https://tax.illinois.gov/research/publications/pio-37.html | |
| Illinois Department of Financial and Professional Regulation | Professional Regulation — Professions and Services | https://idfpr.illinois.gov/profs/profserv.html | |
| Illinois General Assembly | Property Tax Code §15-65 — Charitable Purposes | https://www.ilga.gov/legislation/ilcs/documents/003502000K15-65.htm | |
| Illinois Department of Revenue | Pull Tabs and Jar Games Forms | https://tax.illinois.gov/forms/misc/pulltabs.html | |
| Illinois Department of Revenue | Pull Tabs and Jar Games License and Tax Information | https://tax.illinois.gov/research/taxinformation/charitygaming/pulltab.html | |
| Illinois General Assembly | Raffles and Poker Runs Act (230 ILCS 15) | https://www.ilga.gov/legislation/ilcs/ilcs3.asp?ActID=1400&ChapterID=25 | |
| Illinois Department of Revenue | Register a Business with the Illinois Department of Revenue | https://tax.illinois.gov/businesses/registration.html | |
| Illinois General Assembly | Religious Corporation Act (805 ILCS 110) | https://www.ilga.gov/legislation/ilcs/ilcs3.asp?ActID=2281&ChapterID=65 | |
| Illinois Department of Labor | Required Workplace Posters | https://labor.illinois.gov/employers/posters.html | |
| Office of the Illinois Attorney General, Charitable Trust Bureau | Requirements for Professional Fundraisers and Consultants | https://illinoisattorneygeneral.gov/Consumer-Protection/Charities/Building-Better-Charities/Requirements-for-Fundraisers/ | |
| Illinois General Assembly | Retailers' Occupation Tax Act — Exemption Identification Number (35 ILCS 120/1g) | https://www.ilga.gov/legislation/ilcs/documents/003501200K1g.htm | |
| Illinois Department of Revenue | Sales Tax Exemption Number Renewal FAQ | https://tax.illinois.gov/questionsandanswers/answer.184.html | |
| Illinois General Assembly | Solicitation for Charity Act (225 ILCS 460) | https://www.ilga.gov/legislation/ilcs/ilcs3.asp?ActID=1418&ChapterID=24 |
Illinois charity compliance is not one system — it is two separate statutes, each with its own trigger, deadline, and religious-exemption process. This explainer walks through the Charitable Trust Act's asset-holding trigger, the Solicitation for Charity Act's solicitation trigger, when an organization is subject to one, the other, or both, and why the two religious-exemption processes are not interchangeable.
This overview explains the principal formation, governance, charity-registration, tax, gaming, and reporting systems documented in the Illinois nonprofit compliance guide — 77 structured facts drawn from official Illinois sources, with 66 source-verified and 11 still under verification.
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.
Spotted an outdated fee, deadline, or citation? A dedicated correction-reporting channel for this guide is not live yet — check back soon.