Rhode Island
This guide organizes 79 Rhode Island nonprofit compliance facts supported by 102 official sources. 10 entries are currently marked Verification in Progress.
79 facts · 69 source verified · 10 in progress · 102 official sources
On this page
- Start Here
- Compact Compliance Reference
- Entity Type, Formation, Governance, and Names
- Corporate Maintenance, Foreign Authority, and Closure
- DBR Charitable Solicitation Registration, Annual Compliance, and Closure
- Professional Fundraising and Solicitation Disclosures
- Attorney General Charitable Trusts and Assets
- Income, Sales, and Business Tax Accounts
- Local Property Tax and the Non-Owner Occupied Property Tax
- Employer Registration, Payroll, Insurance, and Leave
- RISavers
- Charitable Raffles
- Bingo, Bazaars, Gaming Enforcement, and Alcohol
- Lobbying
- Ballot Questions and Independent Political Spending
- Official Sources
- Recent Compliance Updates
- Methodology & Disclaimer
Start Here
These are Rhode Island’s highest-priority nonprofit compliance decision points. Some apply at formation or recur regularly; others apply only when the organization solicits contributions, holds charitable trust assets, hires employees, owns property, conducts a regulated activity, operates across state lines, or winds down. Check each entry’s applicability before acting.
- Keep Rhode Island corporate, federal tax, DBR charity, Attorney General trust, and tax-exemption statuses separate Applies to: Every organization planning to operate as a Rhode Island nonprofit or charity.
- File Form 200 to create a Rhode Island nonprofit corporation Applies to: A new domestic Rhode Island nonprofit corporation.
- Maintain a Rhode Island registered agent and physical registered office Applies to: Domestic and authorized foreign Rhode Island nonprofit corporations.
- File Form 631 every year from February 1 through May 1 Applies to: Domestic and authorized foreign Rhode Island nonprofit corporations, beginning in the calendar year after registration.
- Authorize winding up, protect charitable assets, and file Form 203 without treating it as universal closure Applies to: A domestic Rhode Island nonprofit voluntarily ending operations.
- Register with DBR before solicitation when a statutory trigger applies Applies to: A nonexempt charitable organization that uses a professional fundraiser, intends to solicit or receive more than $25,000 in a fiscal year, or has already received more than $25,000.
- Preserve the more-than-$25,000 planned, actual, and professional-fundraiser triggers Applies to: A charitable organization evaluating whether it can rely on the small-organization exemption.
- Submit the DBR initial charity application with signatures and current attachments Applies to: A charitable organization required to register for the first time.
- Evaluate the separate Attorney General charitable-trust system even for a nonprofit corporation Applies to: A trustee, nonprofit corporation, association, or other institution holding property subject to a charitable trust in Rhode Island.
- File the Attorney General annual trust report by July 1 and pay $50 Applies to: A registered charitable trust not within a statutory reporting exclusion.
- Apply for Form EXO-SUE sales/use-tax exemption and renew the certificate every four years Applies to: A qualifying charitable, educational, religious, or other eligible nonprofit seeking tax-free purchases.
- Apply locally for property-tax exemption based on ownership and actual qualifying use Applies to: A nonprofit owning real or personal property in Rhode Island and seeking municipal property-tax exemption.
- Register payroll and withholding accounts before paying employees Applies to: A Rhode Island nonprofit hiring employees and paying subject wages.
- Obtain workers’ compensation coverage when employing one or more subject workers Applies to: A Rhode Island nonprofit with one or more employees not within a statutory exclusion.
- Facilitate RISavers at five or more eligible employees unless a qualified plan exemption applies Applies to: A Rhode Island for-profit or nonprofit employer with an average of at least five eligible employees and no qualified employer-sponsored retirement plan; governmental employers are excluded.
Compact Compliance Reference
A summary and navigation device only. Every row links to the complete requirement below, where each fee, deadline formula, threshold operator, exception, and unresolved conflict is stated in full.
| Operational matter | Fee or threshold | Deadline or formula | Form or portal |
|---|---|---|---|
| Domestic nonprofit formationFile Form 200 to create a Rhode Island nonprofit corporation | $35 | Before corporate existence | Form 200 / Business Services |
| Corporate annual reportFile Form 631 every year from February 1 through May 1 | $20; online adds $2 enhanced access + $3 online fee | February 1–May 1; first report next calendar year | Form 631 |
| Corporate annual-report late penaltyPay the June 1 annual-report penalty and cure defaults before revocation | $25 | Applied June 1 | Form 631 / Business Services |
| Corporate reinstatementApply for reinstatement within 20 years after revocation | Missing fees + $25 per year or part of year revoked | Within 20 years after revocation | Business Services reinstatement |
| DBR charity initial registrationRegister with DBR before solicitation when a statutory trigger applies · Preserve the more-than-$25,000 planned, actual, and professional-fundraiser triggers · Submit the DBR initial charity application with signatures and current attachments | $90 | Before solicitation when triggered; unexpected >$25,000 crossing within 30 days | eLicensing |
| DBR charity renewalRenew DBR charity registration no later than 30 days before expiration | $90 | No later than 30 days before one-year registration expiration | eLicensing |
| DBR audit boundaryVerification in progressTreat the DBR audit boundary at exactly $1,000,000 as unresolved | Agency: $1,000,000 or more; statute implies more than $1,000,000 | With annual renewal | Audit + IRS Form 990 |
| Attorney General charitable-trust annual reportFile the Attorney General annual trust report by July 1 and pay $50 | $50 | July 1 for preceding fiscal year | Charitable Trust Annual Report or permitted Form 990 |
| Sales/use-tax purchaser exemptionApply for Form EXO-SUE sales/use-tax exemption and renew the certificate every four years | No current application fee; certificate lasts four years | Before exempt purchases; renew before expiration | Form EXO-SUE |
| RISavers phased complianceVerification in progressFacilitate RISavers at five or more eligible employees unless a qualified plan exemption applies · Treat the 2027 RISavers deadline for exactly 50 eligible employees as unresolved | 5+ employees without qualified plan; exact 50-employee phase unresolved | >100: Oct. 15, 2026; 50 issue: Oct. 15, 2027/2028; 5–49: Oct. 15, 2028 | RISavers portal |
| Charitable raffle applicationObtain local and State Police raffle approval for an eligible charitable organization | $5 | Local filing at least 30 days before; local then State Police approval | Raffle Application |
| Non-Owner Occupied Property TaxVerification in progressTreat nonprofit-owned residential property under the new tax as fact-specific · Use the exact greater-than-$1,000,000 threshold, rate, installments, and future indexing | Greater than $1,000,000 assessed value; $2.50 per $500 or fraction over threshold | Installments Sept. 15, Dec. 15, Mar. 15, June 15 | Taxation notice; RI-6678 only for closing certificate |
Entity Type, Formation, Governance, and Names
Creating the Rhode Island corporation and running it correctly from day one. Incorporation is only the corporate step: it does not complete federal § 501(c)(3) recognition, DBR charitable registration, Attorney General charitable-trust registration, sales-tax exemption, or local property-tax exemption. The delayed effective date is capped at 30 days by statute even though the form’s own entry field says 90.
Rhode Island nonprofit incorporation creates a state corporation but does not itself complete federal § 501(c)(3) recognition, DBR charitable-solicitation registration, Attorney General charitable-trust registration, sales-tax exemption, or local property-tax exemption. Each system has its own trigger, status, and separate end-of-operations analysis; the DBR closure method remains unresolved in RI-F079.
- Deadline
- At formation and before relying on any exemption, registration, or fundraising authority.
- Fee
- No single combined fee; each applicable system has its own fee or no-fee treatment.
- Filing agency
- Rhode Island Department of State, Business Services Division (RI Department of State)
- Responsible party
- Rhode Island Department of State; Internal Revenue Service; Department of Business Regulation; Office of the Attorney General; Division of Taxation; local assessors
- Frequency
- Continuous decision framework.
- How to comply
- Complete each applicable filing with the responsible agency.
- Official form or portal
- Form 200; DBR eLicensing; Attorney General charitable-trust forms; EXO-SUE; local assessor forms.
Applies to: Every organization planning to operate as a Rhode Island nonprofit or charity.
- A corporation may be outside one system yet subject to another; exemptions must be applied according to the exact statute.
- Treating one approval as universal can cause unlawful solicitation, unfiled reports, tax liability, loss of exemption, or incomplete dissolution.
- Colorado nonprofit corporation type required
- Oregon nonprofit corporation type required
Last verified: 2026-07-28
Official sources: Rhode Island Department of State, Business Services Division and 4 more
View official sources (5)
File Articles of Incorporation stating the name, duration, specific purposes, registered agent and Rhode Island street address, at least three initial directors, and incorporators. All incorporators sign under penalty of perjury.
- Deadline
- Before operating as a Rhode Island nonprofit corporation.
- Fee
- $35 state filing fee; online service charges may apply if stated by the portal.
- Filing agency
- Rhode Island Department of State, Business Services Division (RI Department of State)
- Frequency
- One time at formation.
- How to comply
- File online or submit the current paper Form 200 by mail or in person.
- Official form or portal
- Form 200 — Articles of Incorporation; Business Services online filing.
Applies to: A new domestic Rhode Island nonprofit corporation.
- Department of State acceptance does not grant federal exemption or complete charity, trust, sales-tax, property-tax, or employer registrations.
- No corporation exists until the filing is accepted; defective or illegible filings may be rejected.
Last verified: 2026-07-28
Official sources: Rhode Island Department of State, Business Services Division and 3 more
View official sources (4)
A nonprofit may specify a later effective date, but the date must be no more than 30 days after filing under R.I. Gen. Laws § 7-6-36. The current Form 200 field incorrectly refers to 90 days; do not rely on that field beyond the statutory 30-day limit.
- Deadline
- At formation; delayed effective date no later than 30 days after filing.
- Fee
- Included in the $35 articles fee.
- Filing agency
- Rhode Island Department of State, Business Services Division (RI Department of State)
- Frequency
- One time when delayed effectiveness is requested.
- How to comply
- State the later date in Form 200, applying the statute and the form instructions’ 30-day maximum.
- Official form or portal
- Form 200, item 8; Business Services filing workflow.
Applies to: A domestic nonprofit requesting an effective date later than acceptance of the filing.
- A requested later effective date may be no more than 30 days after filing. The 90-day figure printed in Form 200 item 8 is a form defect and is not a valid legal option.
- Immediate effectiveness upon acceptance avoids use of a delayed date. The form field’s 90-day language does not override the statute.
- A date outside the statutory limit may be rejected or ineffective and can alter the corporation’s legal start date.
Last verified: 2026-07-29
Official sources: Rhode Island Department of State, Business Services Division and 1 more
View official sources (2)
State law requires a specific purpose in Form 200, and the Department of State warns that a prospective § 501(c)(3) should include an IRS-compatible exempt purpose and dissolution clause. Rhode Island incorporation alone is not federal recognition.
- Deadline
- At formation when possible; otherwise before or during the federal exemption application through an amendment.
- Fee
- Included in formation; a later articles amendment has the applicable $10 state fee.
- Filing agency
- Rhode Island Department of State, Business Services Division (RI Department of State)
- Responsible party
- Rhode Island Department of State; Internal Revenue Service
- Frequency
- Formation or later amendment.
- How to comply
- Include tailored provisions in Form 200 or file an articles amendment.
- Official form or portal
- Form 200; applicable nonprofit articles-amendment filing.
Applies to: A Rhode Island nonprofit intending to apply for or maintain federal § 501(c)(3) recognition.
- IRS language is a federal qualification issue; the state filing office does not decide federal exempt status.
- Insufficient governing language can delay or prevent federal recognition and create charitable-asset problems at dissolution.
Last verified: 2026-07-28
Official sources: Rhode Island Department of State, Business Services Division and 3 more
View official sources (4)
The board must have at least three directors, and the articles identify the initial directors. Governing documents may require more.
- Deadline
- At formation and continuously.
- Fee
- No state fee for internal appointments.
- Responsible party
- Internal corporate governance; Rhode Island Department of State receives initial and annual director information.
- Frequency
- Continuous; elections or appointments follow governing documents.
- How to comply
- Name initial directors in Form 200 and maintain board records; report current directors on Form 631.
- Official form or portal
- Form 200; Form 631; internal minutes and consents.
Applies to: Every domestic Rhode Island nonprofit corporation.
- The board must have at least three directors at all times; governing documents may require more.
- Special statutes or governing documents may impose additional qualifications.
- Operating below the statutory minimum can impair valid board action and cause inaccurate annual reports.
Last verified: 2026-07-28
Official sources: Rhode Island Department of State, Business Services Division and 2 more
View official sources (3)
The corporation must have a president, secretary, and treasurer. One person may hold more than one office, but the president and secretary cannot be the same individual.
- Deadline
- At organizational action and continuously.
- Fee
- No state appointment fee.
- Responsible party
- Internal corporate governance; Rhode Island Department of State receives officer information on annual reports.
- Frequency
- Continuous.
- How to comply
- Appoint officers by board or authorized action and retain minutes; report them on Form 631.
- Official form or portal
- Internal board records; Form 631.
Applies to: Rhode Island nonprofit corporations.
- The Department of State annual page also requests a vice president, but Chapter 7-6 identifies president, secretary, and treasurer as the statutory offices.
- Failure to maintain required officers can impair signatures, records, notices, and compliance filings.
- Minnesota required officers required
- North Carolina required officers required
Last verified: 2026-07-28
Official sources: Rhode Island General Assembly and 2 more
View official sources (3)
Continuously maintain a registered agent who is a Rhode Island resident or qualified entity and a Rhode Island street address available during normal business hours. P.O. boxes and virtual or shipping-company addresses do not satisfy the current filing standard.
- Deadline
- At formation or foreign authority and continuously thereafter.
- Fee
- Included in formation/foreign authority; Form 641 is $10 for agent/office change; Form 641A is no fee for office-only change.
- Filing agency
- Rhode Island Department of State, Business Services Division (RI Department of State)
- Frequency
- Continuous; update when changed.
- How to comply
- File initial information in Form 200 or Form 250; use Form 641 or 641A after changes.
- Official form or portal
- Forms 200, 250, 641, and 641A.
Applies to: Domestic and authorized foreign Rhode Island nonprofit corporations.
- The principal office may differ from the registered office.
- Failure to maintain or update an agent/office can lead to missed service and revocation proceedings.
- Massachusetts registered agent required
- Oregon registered agent required
Last verified: 2026-07-28
Official sources: Rhode Island Department of State, Business Services Division and 8 more
View official sources (9)
File a fictitious business name statement with the Department of State before using the alternate name.
- Deadline
- Before transacting under the fictitious name.
- Fee
- $20.
- Filing agency
- Rhode Island Department of State, Business Services Division (RI Department of State)
- Frequency
- Event-triggered; update or discontinue as applicable.
- How to comply
- File the signed Form 626 by the current Department of State method.
- Official form or portal
- Form 626 — Fictitious Business Name Statement.
Applies to: A nonprofit corporation conducting activities under a name other than its legal corporate name.
- The filing does not change the legal corporate name, grant trademark rights, or replace activity licenses.
- Failure to file can impair compliant public identification and expose the organization to statutory remedies.
Last verified: 2026-07-28
Official sources: Rhode Island General Assembly and 2 more
View official sources (3)
Maintain correct books, minutes, and membership records; honor statutory member inspection rights; disclose and properly handle director conflicts; and use remote board or member participation only as permitted by Chapter 7-6 and the governing documents.
- Deadline
- Continuously; inspection requests and conflict approvals are event-triggered.
- Fee
- No routine state filing fee.
- Responsible party
- Internal corporate governance; Rhode Island courts and Attorney General where fiduciary or charitable assets are implicated.
- Frequency
- Continuous and event-triggered.
- How to comply
- Maintain internal records, minutes, consents, conflict disclosures, and inspection responses.
- Official form or portal
- Internal records; no routine Department of State form.
Applies to: Rhode Island nonprofit corporations, directors, officers, and members where applicable.
- Member rights depend on membership status and proper-purpose conditions; remote procedures must follow the statute and governing documents.
- Defective records or conflicted approvals can undermine corporate action and expose fiduciaries to claims.
Last verified: 2026-07-28
View official source
Obtain the approvals required by Chapter 7-6 and the governing documents, then file the applicable articles amendment before relying on the charter change.
- Deadline
- Before treating the filed charter provision as changed.
- Fee
- $10 for articles of amendment under the current statutory fee schedule.
- Filing agency
- Rhode Island Department of State, Business Services Division (RI Department of State)
- Frequency
- Event-triggered.
- How to comply
- File the current nonprofit amendment form online or by the accepted paper method.
- Official form or portal
- Current nonprofit amendment filing from Business Services.
Applies to: A domestic nonprofit changing its legal name, purpose, duration, or another filed article.
- Bylaw changes that do not alter the articles generally remain internal; major transactions may create separate charitable-asset duties.
- An unfiled amendment may be ineffective and can create inconsistent corporate, tax, or charity records.
Last verified: 2026-07-28
Official sources: Rhode Island General Assembly and 2 more
View official sources (3)
Corporate Maintenance, Foreign Authority, and Closure
Keeping the corporate record current, qualifying or withdrawing as a foreign nonprofit, and dissolving. Form 631 is the Department of State annual report and is not the DBR charity renewal or the Attorney General trust report. Form 203 ends the corporation and nothing else.
File the current Form 631 between February 1 and May 1. The report updates officers, directors, principal office, business description, and related public information; it is not a DBR charity renewal or Attorney General trust report.
- Deadline
- First report in the calendar year after registration; each year between February 1 and May 1.
- Fee
- $20 state fee; online filing adds a $2 enhanced-access fee and $3 online fee under the current page.
- Filing agency
- Rhode Island Department of State, Business Services Division (RI Department of State)
- Frequency
- Annual.
- How to comply
- File online, by mail, or in person using the most recently published Form 631.
- Official form or portal
- Form 631; Business Services online filing; Corporate Database.
Applies to: Domestic and authorized foreign Rhode Island nonprofit corporations, beginning in the calendar year after registration.
- Revoked entities may not file the annual report online; amendments or agent changes may require separate forms.
- Late filing triggers a $25 penalty on June 1 and continued default can lead to revocation.
- Massachusetts annual or biennial report required
- Texas annual or biennial report required in some cases
Last verified: 2026-07-28
Official sources: Rhode Island General Assembly and 5 more
View official sources (6)
A $25 annual-report penalty is applied June 1. The Department of State may begin revocation for failure to file/pay, failure to maintain a registered agent or office, failure to update required information, or material misrepresentation after the statutory notice and cure period.
- Deadline
- Penalty applied June 1; cure within at least 60 days after revocation notice unless the notice provides a later date.
- Fee
- $25 annual-report late penalty plus the $20 report fee and any online charges; other delinquent filings vary.
- Filing agency
- Rhode Island Department of State, Business Services Division (RI Department of State)
- Frequency
- Event-triggered.
- How to comply
- File delinquent reports and corrections and pay all amounts through the current Department of State process.
- Official form or portal
- Form 631; agent/update forms; Corporate Database.
Applies to: A nonprofit corporation that misses the May 1 annual-report deadline or another Chapter 7-6 maintenance duty.
- DBR, Attorney General, taxation, employer, and local delinquencies use separate procedures.
- Uncured default can result in revocation, loss of active status, and operational or litigation difficulties.
Last verified: 2026-07-28
Official sources: Rhode Island Department of State, Business Services Division and 2 more
View official sources (3)
File missing reports, correct the revocation grounds, pay ordinary filing amounts, and pay the statutory $25 penalty for each year or part of a year of revocation. The ordinary reinstatement window is 20 years.
- Deadline
- Within 20 years after revocation.
- Fee
- Missing filing fees plus $25 for each year or part of a year revoked; other amounts depend on the default.
- Filing agency
- Rhode Island Department of State, Business Services Division (RI Department of State)
- Frequency
- One time per revocation event.
- How to comply
- Use the Department of State reinstatement process and confirm restoration in the Corporate Database.
- Official form or portal
- Business Services reinstatement workflow; Corporate Database.
Applies to: A domestic or foreign nonprofit revoked under Chapter 7-6 and eligible for reinstatement.
- Reinstatement does not automatically restore charity, trust, tax, gaming, employer, or local accounts.
- Without reinstatement, the corporation remains revoked and cannot rely on active Rhode Island status.
Last verified: 2026-07-28
Official sources: Rhode Island General Assembly and 2 more
View official sources (3)
File Form 250, appoint a Rhode Island registered agent and office, and submit a home-jurisdiction certificate of good standing or legal existence dated within 60 days. Corporate authority is separate from DBR charitable-solicitation registration.
- Deadline
- Before transacting business; supporting home-state evidence must be dated within 60 days of filing.
- Fee
- $50 state filing fee; online charges may apply.
- Filing agency
- Rhode Island Department of State, Business Services Division (RI Department of State)
- Frequency
- Initial authority plus annual Form 631.
- How to comply
- File online or submit current Form 250 with the supporting certificate.
- Official form or portal
- Form 250; foreign online registration instructions.
Applies to: A nonprofit corporation formed outside Rhode Island that will transact business in the state beyond statutory exclusions.
- Chapter 7-6 lists activities that do not by themselves constitute transacting business; solicitation can separately trigger DBR registration.
- Unauthorized activity can lead to statutory penalties and inability to maintain proceedings until authority is obtained.
Last verified: 2026-07-28
Official sources: Rhode Island Department of State, Business Services Division and 4 more
View official sources (5)
File the Certificate of Withdrawal after ceasing Rhode Island business and provide the required service-of-process and mailing statements.
- Deadline
- After ceasing Rhode Island business and before treating corporate authority as closed.
- Fee
- $10.
- Filing agency
- Rhode Island Department of State, Business Services Division (RI Department of State)
- Frequency
- One time.
- How to comply
- Submit current Form 254 by the accepted filing method.
- Official form or portal
- Form 254 — Application for Certificate of Withdrawal.
Applies to: An authorized foreign nonprofit that has stopped Rhode Island business and wants to surrender authority.
- Withdrawal does not close DBR charity registration, Attorney General trust reporting, tax, employer, gaming, or local accounts.
- Until accepted, annual-report and corporate-authority exposure can continue.
Last verified: 2026-07-28
Official sources: Rhode Island General Assembly and 2 more
View official sources (3)
Approve dissolution under Chapter 7-6 and the governing documents, pay or provide for liabilities, distribute remaining assets consistently with the articles, donor restrictions, trust law, and § 501(c)(3) rules, then file Form 203. Separately resolve DBR registration status, Attorney General trust termination, tax, employer, gaming, and local accounts; Form 203 does not complete those systems.
- Deadline
- After valid authorization and winding up; complete each other agency’s final reporting, termination, or status-confirmation process on its own deadline.
- Fee
- $10 Form 203 fee; other final reports, taxes, or penalties vary.
- Filing agency
- Rhode Island Department of State, Business Services Division (RI Department of State)
- Responsible party
- Rhode Island Department of State; Department of Business Regulation; Office of the Attorney General; Division of Taxation; Department of Labor and Training; local authorities
- Frequency
- One time plus separate final filings or confirmations.
- How to comply
- File Form 203. Use the Attorney General, tax, employer, gaming, and local closure procedures identified in their respective facts; confirm DBR registration closure under RI-F079.
- Official form or portal
- Form 203; Attorney General Charitable Trust Termination Statement; tax and employer closure forms; DBR closure method addressed in RI-F079.
Applies to: A domestic Rhode Island nonprofit voluntarily ending operations.
- Restricted gifts and charitable trusts may require Attorney General or court involvement before distribution. Current public DBR materials do not establish a complete voluntary closure workflow.
- A single corporate filing can leave charitable assets, registration status, annual reports, taxes, benefits, or local obligations unresolved.
Last verified: 2026-07-29
Official sources: Rhode Island General Assembly and 6 more
View official sources (7)
DBR Charitable Solicitation Registration, Annual Compliance, and Closure
Registering with the Department of Business Regulation before soliciting, renewing each year, and the questions DBR has not yet answered. The trigger is more than $25,000 planned or actually received, or any use of a professional fundraiser. Exactly $25,000 does not cross the boundary, and exemptions are self-executing rather than approved by the agency.
DBR treats solicitation broadly and expressly includes websites, mailings, events, telephone calls, email, social media, and in-person requests. Formal nonprofit incorporation or federal recognition is not required for an actor to fit the charitable-organization definition.
- Deadline
- Before using any covered solicitation channel.
- Fee
- No separate definitional fee; registration fees apply when the statutory trigger is met.
- Filing agency
- Rhode Island Department of Business Regulation, Securities and Charities (RI DBR)
- Frequency
- Continuous and campaign-based.
- How to comply
- Evaluate planned fundraising channels and status before launch.
- Official form or portal
- DBR charitable-organizations page; eLicensing when registration applies.
Applies to: An organization asking the public for contributions for a charitable purpose or holding itself out as charitable in Rhode Island.
- The mere existence of a passive web presence should not be generalized beyond DBR’s express description of online asks for donations.
- Misclassifying digital or informal fundraising as outside solicitation can result in unregistered activity and enforcement.
Last verified: 2026-07-28
View official sources (2)
DBR charitable registration is separate from Department of State incorporation, federal § 501(c)(3) recognition, and Attorney General charitable-trust registration. A covered organization must register before solicitation, except for the statutory post-threshold crossing rule.
- Deadline
- Before solicitation when the trigger is known; within 30 days after unexpectedly exceeding $25,000.
- Fee
- $90 initial registration fee.
- Filing agency
- Rhode Island Department of Business Regulation, Securities and Charities (RI DBR)
- Frequency
- Initial registration and annual renewal.
- How to comply
- Apply through Rhode Island eLicensing with required attachments and signatures.
- Official form or portal
- DBR charitable-organization application through eLicensing.
Applies to: A nonexempt charitable organization that uses a professional fundraiser, intends to solicit or receive more than $25,000 in a fiscal year, or has already received more than $25,000.
- Self-executing statutory exemptions apply only when every element is satisfied.
- Unregistered solicitation can lead to administrative fines, injunction, restitution, criminal penalties, and loss of lawful fundraising capacity.
- Massachusetts charitable solicitation registration required
- Florida charitable solicitation registration required in some cases
Last verified: 2026-07-28
View official sources (6)
Registration is required when the organization intends to solicit or receive more than $25,000 during the fiscal year, actually receives more than $25,000, or uses a professional fundraiser. Exactly $25,000 does not cross the statutory “more than” boundary. An organization that unexpectedly exceeds the amount must register within 30 days.
- Deadline
- Before solicitation if intent or fundraiser use is known; within 30 days after actual receipts first exceed $25,000.
- Fee
- $90 registration fee when required.
- Filing agency
- Rhode Island Department of Business Regulation, Securities and Charities (RI DBR)
- Frequency
- Annual threshold review and event-triggered registration.
- How to comply
- Track planned and actual covered contributions and professional-fundraiser use; register in eLicensing when triggered.
- Official form or portal
- DBR eLicensing; charitable-organization application.
Applies to: A charitable organization evaluating whether it can rely on the small-organization exemption.
- Registration is triggered when the organization intends to solicit or receive, or actually receives, more than $25,000 in covered contributions during the fiscal year. Exactly $25,000 does not cross the boundary.
- Any use of a professional fundraiser is an independent registration trigger regardless of the $25,000 boundary.
- An organization that unexpectedly exceeds $25,000 must register within 30 days after actual receipts first exceed the amount.
- Contributions from corporations, foundations, government agencies, and registered federated-fundraising organizations are excluded from the small-organization threshold as stated in the exemption statute.
- Rounding the boundary to “$25,000 or more” can cause incorrect exemption decisions; late registration creates enforcement exposure.
Last verified: 2026-07-28
View official sources (2)
Rhode Island exemptions are self-executing; DBR does not issue exemption approvals. Key branches include qualifying educational organizations and PTAs, named-individual relief, qualifying small organizations, membership-only solicitations, foundation/government-only fundraising, nonprofit hospitals, specified religious and veterans organizations, volunteer fire/rescue entities, land trusts, public libraries, historical societies, free museums, granges, and qualifying food banks or pantries.
- Deadline
- Before claiming exemption and continuously while soliciting.
- Fee
- No exemption application fee because no DBR approval application exists.
- Filing agency
- Rhode Island Department of Business Regulation, Securities and Charities (RI DBR)
- Frequency
- Continuous eligibility review.
- How to comply
- Retain records supporting the exact exemption and provide them if DBR requests substantiation.
- Official form or portal
- No universal exemption form; statute-based documentation.
Applies to: An organization claiming exemption from DBR charitable registration.
- Membership created merely by making a contribution does not by itself establish the membership-only exemption; the small-organization branch also bars inurement and payment to officers or members as stated.
- An overbroad exemption claim can produce delinquent registration, fees, and enforcement.
Last verified: 2026-07-28
View official sources (2)
Apply through eLicensing, pay the $90 fee, and provide EIN, organizational and contact information, records custodian, other-state registrations, financial and fundraising information, and current professional fundraiser or counsel contracts. The statutory statement requires two signatures, including a director or trustee.
- Deadline
- Before solicitation when the trigger is known, or within the statutory 30-day unexpected-crossing period.
- Fee
- $90.
- Filing agency
- Rhode Island Department of Business Regulation, Securities and Charities (RI DBR)
- Frequency
- One time, followed by annual renewal.
- How to comply
- Complete the online application and upload the current required documents.
- Official form or portal
- DBR charitable-organization application in eLicensing.
Applies to: A charitable organization required to register for the first time.
- A new organization that has not completed its first fiscal year does not yet attach an annual IRS Form 990 under current DBR instructions.
- An incomplete or unsigned filing may not establish registration and can delay lawful solicitation.
Last verified: 2026-07-28
View official sources (4)
Registration expires one year after approval. File the renewal no later than 30 days before expiration, pay $90, and upload current annual financial and fundraiser information.
- Deadline
- No later than 30 days before the one-year registration expiration date.
- Fee
- $90 renewal fee.
- Filing agency
- Rhode Island Department of Business Regulation, Securities and Charities (RI DBR)
- Frequency
- Annual.
- How to comply
- Renew through eLicensing and upload the current required documents.
- Official form or portal
- DBR charitable-organization renewal in eLicensing.
Applies to: A DBR-registered charitable organization continuing covered solicitation.
- DBR renewal timing is not the same as the Department of State Form 631 period or Attorney General July 1 trust report.
- An expired registration can make continued solicitation unlawful and expose the organization to enforcement.
- Massachusetts charity registration renewal required
- Arizona charity registration renewal not required
Last verified: 2026-07-28
View official sources (4)
Submit the applicable IRS Form 990 and required financial statements. If the federal return or audited financials are not available, upload a written extension request with IRS Form 8868 as instructed. A combined report may be requested for affiliated organizations, subject to statutory fees.
- Deadline
- With annual renewal; request extension before relying on missing financial documents.
- Fee
- Included in the $90 renewal; combined reporting is $75 plus $75 for each additional organization under the statute.
- Filing agency
- Rhode Island Department of Business Regulation, Securities and Charities (RI DBR)
- Frequency
- Annual.
- How to comply
- Upload documents or extension request through eLicensing.
- Official form or portal
- DBR eLicensing renewal; IRS Form 990; IRS Form 8868; applicable financial statements.
Applies to: A DBR-registered charity filing its annual renewal after completing a fiscal year.
- First-fiscal-year organizations follow DBR’s stated exception; audit threshold is modeled separately because official sources conflict at exactly $1,000,000.
- Missing required financial materials can delay or prevent renewal and create delinquency.
Last verified: 2026-07-28
View official sources (3)
Current DBR guidance says an audit by an independent certified public accountant is required when annual income is $1,000,000 or more. The statute states that organizations with annual gross income not exceeding $1,000,000 may use Form 990 or a compiled financial statement, which implies the audit requirement begins only above $1,000,000. Obtain DBR confirmation for exactly $1,000,000.
- Deadline
- With annual renewal for the affected fiscal year.
- Fee
- No separate state audit filing fee; professional audit cost is private and variable.
- Filing agency
- Rhode Island Department of Business Regulation, Securities and Charities (RI DBR)
- Frequency
- Annual when the threshold applies.
- How to comply
- Upload the audit with renewal when required; seek written DBR direction at exactly $1,000,000.
- Official form or portal
- DBR eLicensing; audited financial statements.
Applies to: A DBR-registered charitable organization with annual income at or near $1,000,000.
- Current DBR guidance states that an independent CPA audit is required when annual income is $1,000,000 or more.
- The statute permits Form 990 or a compiled financial statement when annual gross income does not exceed $1,000,000, which implies the audit requirement begins only above $1,000,000.
- The conflict is limited to exactly $1,000,000; annual income above $1,000,000 is within both readings.
- Using the wrong operator can cause an incomplete renewal or unnecessary professional cost.
Verification in progress: An audit is clearly required above $1,000,000; confirm the exact $1,000,000 case with DBR. Current official agency guidance and statutory text use different operators at exactly $1,000,000. Confirmation needed from: Rhode Island Department of Business Regulation, Securities and Charities.
- Massachusetts audit and financial statements required in some cases
- Minnesota audit and financial statements required
Last verified: 2026-07-28
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
DBR’s current webpage and requirements direct notice within 20 days, but § 5-53.1-2 states 30 days for a charitable organization. Use the safer 20-day operational period until the conflict is resolved.
- Deadline
- Safest public rule: within 20 days after the material change; statutory text says within 30 days.
- Fee
- No separate change fee stated.
- Filing agency
- Rhode Island Department of Business Regulation, Securities and Charities (RI DBR)
- Frequency
- Event-triggered.
- How to comply
- Email or submit the change by the current DBR method and retain proof.
- Official form or portal
- DBR charity change notice; current email/instructions.
Applies to: A DBR-registered charitable organization with a material change to registered information.
- Current DBR instructions direct notice of a material change within 20 days, which is the safer operational period.
- Section 5-53.1-2 states 30 days for a charitable organization’s material-change notice.
- Professional fundraising actors have a separate statutory 20-day change rule.
- Waiting beyond 20 days may violate the current agency instruction even if within the statutory 30-day text.
Verification in progress: Report material charity-registration changes within 20 days to satisfy current DBR instructions; the statute states 30 days. Direct conflict between current DBR instruction and § 5-53.1-2. Confirmation needed from: Rhode Island Department of Business Regulation, Securities and Charities.
Last verified: 2026-07-28
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
DBR may issue a show-cause proceeding, assess up to $1,000 per act, deny or revoke registration, and pursue injunction or restitution. Criminal penalties can reach $1,000 and one year for a first offense and $5,000 and five years for a subsequent offense.
- Deadline
- Respond within the notice; a hearing request is generally due within 30 days under the enforcement provision.
- Fee
- Administrative fine up to $1,000 per act, plus filing fees, restitution, and possible criminal penalties.
- Filing agency
- Rhode Island Department of Business Regulation, Securities and Charities (RI DBR)
- Responsible party
- Rhode Island Department of Business Regulation; Rhode Island courts and prosecutors
- Frequency
- Event-triggered.
- How to comply
- File missing items, pay amounts, respond to DBR, and request a hearing when applicable.
- Official form or portal
- DBR eLicensing and enforcement correspondence.
Applies to: A charity or fundraising actor that fails to register, renew, file, disclose, or follow Chapter 5-53.1.
- Specific remedies depend on the actor, violation, notice, and adjudication.
- Continued noncompliance can stop fundraising and produce civil or criminal consequences.
Last verified: 2026-07-28
Official sources: Rhode Island General Assembly and 1 more
View official sources (2)
Corporate dissolution or foreign withdrawal does not itself close a DBR charitable-organization registration. Current public DBR materials establish annual expiration and renewal but do not identify a complete formal closure or surrender transaction. Contact DBR before assuming that nonrenewal, dissolution, or an eLicensing action closes the registration.
- Deadline
- Before treating the DBR registration as closed and before abandoning required renewal or final compliance.
- Fee
- No closure or surrender fee confirmed in current public official materials.
- Filing agency
- Rhode Island Department of Business Regulation, Securities and Charities (RI DBR)
- Frequency
- One time when ending covered Rhode Island solicitation or registered activity.
- How to comply
- Obtain direct DBR confirmation through the Charities Online Inquiry System or [email protected]; use eLicensing only if DBR identifies the specific current closure transaction.
- Official form or portal
- DBR Charitable Organizations page; Charities Online Inquiry System; [email protected]; eLicensing only after agency confirmation.
Applies to: A DBR-registered charitable organization that stops Rhode Island solicitation, dissolves, withdraws, or otherwise ends covered activity.
- Registration expires one year after approval unless a different period applies, but expiration and voluntary closure are not shown as equivalent in current public materials.
- Assuming that nonrenewal or corporate dissolution completes closure can leave registration status, renewal exposure, enforcement questions, or final-document obligations unresolved.
Verification in progress: Corporate dissolution does not itself close DBR registration; contact DBR before treating the registration as closed. Current public DBR instructions, eLicensing guidance, and Chapter 5-53.1 publish application, renewal, expiration, and enforcement rules but no complete voluntary closure workflow. Confirmation needed from: Rhode Island Department of Business Regulation, Securities and Charities.
Last verified: 2026-07-29
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (4)
Professional Fundraising and Solicitation Disclosures
Applies when a paid outside party plans, advises on, or carries out the organization’s fundraising. Fundraising counsel, professional fundraiser, and professional solicitor are three separate registrations with different duties, and only a fundraiser controlling contributions needs the $10,000 bond.
Register as fundraising counsel before doing business, pay the annual $240 fee, renew within 30 days before the June 30 expiration, report changes within 20 days, and retain required records for three years.
- Deadline
- Before doing business; renew during the 30 days before June 30; changes within 20 days.
- Fee
- $240 annually.
- Filing agency
- Rhode Island Department of Business Regulation, Securities and Charities (RI DBR)
- Frequency
- Annual and event-triggered.
- How to comply
- Apply and renew through eLicensing with current attachments.
- Official form or portal
- Fundraising Counsel application in eLicensing.
Applies to: A person who, for compensation, plans, advises, consults, or prepares materials for solicitation but does not directly solicit or receive contributions as a professional fundraiser.
- Employees and bona fide volunteers of the charity are excluded when they fit the statutory definitions.
- Unregistered counsel can face denial, revocation, fines, injunction, and criminal remedies.
Last verified: 2026-07-28
Official sources: Rhode Island Department of Business Regulation and 3 more
View official sources (4)
Register before doing business, pay $240 annually, renew within 30 days before June 30, report changes within 20 days, retain records for three years, and maintain a $10,000 bond when the fundraiser has access to or control of contributions.
- Deadline
- Before doing business; renew within 30 days before June 30; changes within 20 days.
- Fee
- $240 annual fee; $10,000 bond amount when required.
- Filing agency
- Rhode Island Department of Business Regulation, Securities and Charities (RI DBR)
- Frequency
- Annual and event-triggered.
- How to comply
- Apply/renew through eLicensing and file the prescribed bond.
- Official form or portal
- Professional Fundraiser application; DBR bond form.
Applies to: A compensated person who directly or indirectly solicits contributions or receives/control contributions for a charity, excluding statutory employees and volunteers.
- Fundraising counsel and professional solicitors are distinct roles; employee and volunteer exclusions depend on the statutory definition.
- Unregistered or unbonded activity can lead to registration sanctions, fines, injunction, and campaign disruption.
Last verified: 2026-07-28
Official sources: Rhode Island Department of Business Regulation and 4 more
View official sources (5)
Register before acting, renew during the 30 days before the June 30 expiration, and appear on the required solicitor list.
- Deadline
- Before solicitation; renew within 30 days before June 30.
- Fee
- No separate current solicitor registration fee was confirmed; do not treat silence as $0.
- Filing agency
- Rhode Island Department of Business Regulation, Securities and Charities (RI DBR)
- Frequency
- Annual.
- How to comply
- Apply through eLicensing and submit the current solicitor list/template.
- Official form or portal
- Professional Solicitor application; DBR solicitor list spreadsheet.
Applies to: An individual employed or retained by a professional fundraiser to solicit contributions.
- A charity employee or bona fide volunteer excluded by statute is not automatically a professional solicitor.
- Unregistered solicitation can expose the solicitor, fundraiser, and campaign to enforcement.
Last verified: 2026-07-28
Official sources: Rhode Island Department of Business Regulation and 4 more
View official sources (5)
Execute a written contract before services begin and submit it to DBR within 10 days. Retain the contract for its term plus three years. A professional fundraiser that receives contributions must deposit them in an account in the charity’s sole name or deliver them to the charity within five days as the statute requires.
- Deadline
- Contract before services; file within 10 days after execution; contribution delivery within five days when applicable; retain through term plus three years.
- Fee
- No separate contract filing fee stated.
- Filing agency
- Rhode Island Department of Business Regulation, Securities and Charities (RI DBR)
- Frequency
- Per contract and campaign.
- How to comply
- Upload or deliver the executed contract and keep campaign/account records.
- Official form or portal
- DBR contract submission through eLicensing or current agency method.
Applies to: A charitable organization and fundraising counsel or professional fundraiser entering a covered service relationship.
- Specific account-control rules depend on who receives the contributions.
- Missing contracts or mishandled funds can cause registration sanctions, restitution, and fiduciary claims.
Last verified: 2026-07-28
View official sources (4)
Provide the required written program and deductibility information and, for oral professional solicitations, identify the charity and professional status. Supply the specified information within 15 days after a written request.
- Deadline
- At solicitation; written-request response within 15 days.
- Fee
- No separate disclosure fee.
- Filing agency
- Rhode Island Department of Business Regulation, Securities and Charities (RI DBR)
- Frequency
- Per solicitation and request.
- How to comply
- Include disclosures in solicitations and maintain a response process.
- Official form or portal
- Solicitation materials and records; no single filing form.
Applies to: Charities and professional fundraising actors making covered solicitations.
- The exact disclosure content varies by written versus oral solicitation and whether the caller is a professional fundraiser or solicitor.
- Omitted or misleading disclosures can trigger administrative, consumer-protection, and criminal remedies.
Last verified: 2026-07-28
Official sources: Rhode Island General Assembly and 1 more
View official sources (2)
Attorney General Charitable Trusts and Assets
A nonprofit corporation can also hold a registrable charitable trust, and that puts it inside a third registration system run by the Attorney General. Registration and the annual report are $50 each, the annual report is due July 1, and none of it is satisfied by a corporate or DBR filing.
A nonprofit corporation can also be a trustee or hold a registrable charitable trust. Attorney General registration/reporting is separate from Department of State corporate filings and DBR solicitation registration and depends on the property and trust relationship, not only the entity label.
- Deadline
- When the organization first holds or administers a registrable charitable trust and continuously thereafter.
- Fee
- Initial and annual trust fees are each $50 when applicable.
- Filing agency
- Rhode Island Office of the Attorney General, Charitable Trust Unit (RI Attorney General)
- Frequency
- Continuous, initial, and annual.
- How to comply
- Analyze each trust or restricted fund and file the applicable Attorney General forms.
- Official form or portal
- Charitable Trust Registration Statement; Annual Report; Termination Statement.
Applies to: A trustee, nonprofit corporation, association, or other institution holding property subject to a charitable trust in Rhode Island.
- The own-purpose institutional exclusion and contingent-interest exclusion must be analyzed separately.
- Failure to recognize the separate system can create unregistered trusts, delinquent annual reports, penalties, and improper asset disposition.
Last verified: 2026-07-28
Official sources: Rhode Island Office of the Attorney General, Charitable Trust Unit and 3 more
View official sources (4)
Chapter 18-9 excludes an institution holding funds in trust exclusively for its own charter or corporate purposes and certain contingent interests. This is not a blanket exemption for every nonprofit corporation or restricted gift.
- Deadline
- Before deciding no trust registration or annual report is required.
- Fee
- No exemption application fee stated.
- Filing agency
- Rhode Island Office of the Attorney General, Charitable Trust Unit (RI Attorney General)
- Frequency
- Continuous eligibility review.
- How to comply
- Document the governing instrument, purpose, beneficiaries, and basis for exclusion.
- Official form or portal
- No universal exemption form.
Applies to: An institution holding funds in trust exclusively for its own charter or corporate purposes, or holding only a contingent charitable interest.
- Property benefiting another charitable purpose, separate beneficiaries, or a distinct trust may fall outside the own-purpose exclusion.
- An overbroad exclusion claim can leave a trust unregistered and delinquent.
Last verified: 2026-07-28
Official sources: Rhode Island Office of the Attorney General, Charitable Trust Unit and 2 more
View official sources (3)
File a registration statement for each trust, attach the trust instrument and required information, and pay $50 to the General Treasurer. Report amendments to the trust instrument within 30 days.
- Deadline
- At the start of registrable trust administration; amendments within 30 days.
- Fee
- $50 per trust.
- Filing agency
- Rhode Island Office of the Attorney General, Charitable Trust Unit (RI Attorney General)
- Frequency
- Initial plus event-triggered amendments.
- How to comply
- Submit the Registration Statement, trust instrument, and payment as instructed by the Charitable Trust Unit.
- Official form or portal
- Charitable Trust Registration Statement.
Applies to: A trustee holding a charitable trust not within § 18-9-15.
- One nonprofit can administer multiple trusts requiring separate analysis or registration.
- Failure to register can produce statutory penalties and injunctive enforcement.
Last verified: 2026-07-28
Official sources: Rhode Island Office of the Attorney General, Charitable Trust Unit and 3 more
View official sources (4)
File the Charitable Trust Annual Report or permitted IRS Form 990 for the preceding fiscal year by July 1 and pay $50. This is separate from the DBR charity renewal and Department of State Form 631.
- Deadline
- July 1 each year for the preceding fiscal year.
- Fee
- $50 per registered trust; no general no-fee annual exemption confirmed.
- Filing agency
- Rhode Island Office of the Attorney General, Charitable Trust Unit (RI Attorney General)
- Frequency
- Annual.
- How to comply
- Submit the annual form or allowed Form 990 and payment to the Charitable Trust Unit.
- Official form or portal
- Charitable Trust Annual Report.
Applies to: A registered charitable trust not within a statutory reporting exclusion.
- Use the statute’s July 1 deadline despite awkward wording in older instructions.
- Two years of delinquency and other violations can trigger penalties, injunction, or further enforcement.
Last verified: 2026-07-28
Official sources: Rhode Island Office of the Attorney General, Charitable Trust Unit and 3 more
View official sources (4)
Registration and annual-report information is maintained in a public register available for legitimate purposes. The current inspection form states copy charges of $0.15 per page and labor charges of $15 per hour after the first hour. Attorney General investigation materials are not ordinary public-register records.
- Deadline
- At filing and when responding to an authorized inspection request.
- Fee
- $0.15 per copy page; $15 per labor hour after the first hour under current instructions.
- Filing agency
- Rhode Island Office of the Attorney General, Charitable Trust Unit (RI Attorney General)
- Responsible party
- Rhode Island Office of the Attorney General
- Frequency
- Continuous and request-triggered.
- How to comply
- Use the Attorney General inspection request process.
- Official form or portal
- Request to Inspect Charitable Trust Related Documents.
Applies to: Registered charitable trusts and persons requesting records.
- Other privacy and public-record exemptions may apply to particular information.
- Assuming confidentiality can lead to disclosure of filed information; assuming all investigative materials are public is also incorrect.
Last verified: 2026-07-28
Official sources: Rhode Island Office of the Attorney General, Charitable Trust Unit and 2 more
View official sources (3)
Administer and invest charitable trust assets with prudence, loyalty, and attention to the trust instrument; keep records and use assets only for authorized charitable purposes.
- Deadline
- Continuously while holding or administering charitable trust assets.
- Fee
- No filing fee for the fiduciary duty itself.
- Filing agency
- Rhode Island Office of the Attorney General, Charitable Trust Unit (RI Attorney General)
- Responsible party
- Rhode Island Office of the Attorney General; Rhode Island courts
- Frequency
- Continuous.
- How to comply
- Maintain trust instruments, investment and distribution records, minutes, and conflict documentation.
- Official form or portal
- Internal fiduciary records; Attorney General guidance.
Applies to: Trustees, directors, officers, and institutions administering charitable trust property.
- Corporate authority to act does not override donor restrictions or trust terms.
- Mismanagement can lead to investigation, injunction, surcharge, removal, restitution, or other trust remedies.
Last verified: 2026-07-28
Official sources: Rhode Island Office of the Attorney General, Charitable Trust Unit and 1 more
View official sources (2)
Late initial registration can produce a penalty up to $100. A trust with assets over $25,000 that remains more than two years delinquent may owe $100 plus the ordinary report fee. The Attorney General may seek injunction, and knowing false filings can carry up to $1,000 or one year.
- Deadline
- Immediately upon discovery or within any Attorney General notice.
- Fee
- Up to $100 for specified registration/report delinquencies, plus ordinary fees; false-filing penalties up to $1,000.
- Filing agency
- Rhode Island Office of the Attorney General, Charitable Trust Unit (RI Attorney General)
- Responsible party
- Rhode Island Office of the Attorney General; Rhode Island courts
- Frequency
- Event-triggered.
- How to comply
- File missing forms, pay fees, and respond to the Charitable Trust Unit.
- Official form or portal
- Registration Statement; Annual Report; Attorney General correspondence.
Applies to: A trustee or trust that files late, fails to register, files falsely, or remains delinquent.
- The penalty-waiver form linked on the Charitable Trust Matters page cites a corporate statute and should not be represented as a universal Chapter 18-9 waiver form.
- Continued delinquency can lead to injunction, financial penalties, and criminal exposure for knowing false reports.
Last verified: 2026-07-28
Official sources: Rhode Island Office of the Attorney General, Charitable Trust Unit and 3 more
View official sources (4)
Section 18-9-16 authorizes the Attorney General process when assets are less than $200,000. Current instructions describe the administrative route as applying below $200,000 and a court route above $200,000, leaving exactly $200,000 without a clear stated route.
- Deadline
- Before distributing assets or filing a termination statement.
- Fee
- $50 ordinary filings may remain due; court costs and professional fees vary.
- Filing agency
- Rhode Island Office of the Attorney General, Charitable Trust Unit (RI Attorney General)
- Responsible party
- Rhode Island Office of the Attorney General; Rhode Island Superior Court
- Frequency
- One time at termination.
- How to comply
- Obtain written Attorney General direction or court advice for exactly $200,000.
- Official form or portal
- Charitable Trust Termination Statement; court petition when required.
Applies to: A charitable trust considering termination with assets at or near $200,000.
- Section 18-9-16 authorizes the Attorney General administrative termination process when trust assets are less than $200,000. Exactly $200,000 is not within the literal operator and no official source states which route applies.
- Trust terms, donor restrictions, beneficiary notice, and court jurisdiction can independently require judicial review.
- Using the wrong route can invalidate or delay termination and asset distribution.
Verification in progress: The Attorney General administrative termination route applies below $200,000; confirm exactly $200,000. Current official sources leave the exact $200,000 case between the administrative and described court routes. Confirmation needed from: Rhode Island Attorney General Charitable Trust Unit or a current court rule.
Last verified: 2026-07-28
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Rhode Island Office of the Attorney General, Charitable Trust Unit and 3 more
View official sources (4)
Submit the termination statement, governing instrument, current fair-market-value information, proof of proposed distribution, and beneficiary or interested-party information required by the Attorney General process. Corporate Form 203 does not replace trust termination or court review, and DBR registration status must be addressed separately under RI-F079.
- Deadline
- Before final charitable-asset distribution; coordinate the trust process with corporate dissolution and separately confirm DBR registration status.
- Fee
- No universal additional Attorney General termination fee confirmed; corporate dissolution is $10 and court/private costs vary.
- Filing agency
- Rhode Island Office of the Attorney General, Charitable Trust Unit (RI Attorney General)
- Responsible party
- Rhode Island Office of the Attorney General; Rhode Island Department of State; Rhode Island courts
- Frequency
- One time per trust or transaction.
- How to comply
- Use the Attorney General termination statement and, where required, a court petition; file Form 203 separately and address DBR status through the confirmation process in RI-F079.
- Official form or portal
- Charitable Trust Termination Statement; Form 203; DBR contact channels identified in RI-F079.
Applies to: A nonprofit corporation or trustee terminating a charitable trust, dissolving, merging, or distributing remaining charitable assets.
- Restricted assets may require transfer to a compatible charitable purpose even when the corporation otherwise has discretion over unrestricted property.
- Improper distribution can lead to injunction, restitution, fiduciary liability, or incomplete dissolution.
Last verified: 2026-07-29
Official sources: Rhode Island Department of State, Business Services Division and 6 more
View official sources (7)
Income, Sales, and Business Tax Accounts
Rhode Island corporate income treatment, unrelated business income, the purchaser exemption on Form EXO-SUE, taxable sales, and the operational tax accounts. Buying tax free and selling tax free are different questions, and the exemption certificate lasts four years rather than indefinitely.
Current Division of Taxation materials provide RI-1120C, a 7% rate, and a $400 minimum tax. Older official guidance states that a nonprofit filing federal Form 990-T files RI-1120C and pays the greater of computed tax or the minimum, but a current official nonprofit-specific confirmation was not found.
- Deadline
- By the RI-1120C due date: generally the 15th day of the fourth month after year end, except a June 30 year end uses the 15th day of the third month.
- Fee
- 7% tax rate; potential $400 minimum tax remains review_required for exempt nonprofits.
- Filing agency
- Rhode Island Division of Taxation (RI Division of Taxation)
- Frequency
- Annual when Rhode Island UBTI filing applies.
- How to comply
- File RI-1120C with federal Form 990-T information using the current Taxation method.
- Official form or portal
- Form RI-1120C; federal Form 990-T.
Applies to: A Rhode Island nonprofit with federal unrelated business taxable income and a federal Form 990-T filing.
- The Department of State’s broad statement of automatic Rhode Island income-tax exemption should not be read as eliminating tax on unrelated business income.
- Failure to file/pay can produce tax, penalties, interest, and collection action.
Verification in progress: A nonprofit with federal Form 990-T should confirm current RI-1120C and minimum-tax treatment with Taxation. A current official source expressly confirming the nonprofit 990-T filing and minimum-tax rule was not located. Confirmation needed from: Rhode Island Division of Taxation.
- Massachusetts state income tax exemption automatic, nothing to file
- Minnesota state income tax exemption required in some cases
Last verified: 2026-07-28
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Rhode Island Department of State, Business Services Division and 3 more
View official sources (4)
Apply for a Rhode Island sales/use-tax exemption certificate using Form EXO-SUE. The current application fee is $0 because the effective January 1, 2025 version of § 44-18-30.1 removed the former $25 fee. The certificate expires after four years and must be renewed before expiration. Federal § 501(c)(3) recognition alone is not the operative seller certificate.
- Deadline
- Before claiming exempt purchases; renew before the four-year certificate expiration.
- Fee
- No current application fee.
- Filing agency
- Rhode Island Division of Taxation (RI Division of Taxation)
- Frequency
- Initial and every four years.
- How to comply
- Submit Form EXO-SUE with organizing, IRS, and activity documents; use the issued certificate with vendors.
- Official form or portal
- Form EXO-SUE; Audit Forms index.
Applies to: A qualifying charitable, educational, religious, or other eligible nonprofit seeking tax-free purchases.
- The issued sales/use-tax exemption certificate lasts four years and must be renewed before it expires.
- A current Department of State costs page still lists the former $25 amount, but the effective statute and current Taxation workflow control. Eligibility and qualified purchases are narrower than all nonprofit spending; property tax and income tax are separate.
- Without a current certificate, vendors may collect tax; misuse can cause assessment, penalties, and revocation.
- Massachusetts sales tax when you buy application required
- Florida sales tax when you buy application required
Last verified: 2026-07-29
Official sources: Rhode Island Division of Taxation and 5 more
View official sources (6)
Use the certificate only for purchases directly related to the organization’s exempt purposes and provide the seller the required evidence. Employees, officers, or volunteers cannot use it for personal purchases.
- Deadline
- At each exempt purchase.
- Fee
- No state fee per certificate use.
- Filing agency
- Rhode Island Division of Taxation (RI Division of Taxation)
- Frequency
- Per purchase and continuous certificate control.
- How to comply
- Give the current exemption evidence to the vendor and retain purchase records.
- Official form or portal
- Issued exemption certificate; EXO-SUE approval.
Applies to: A nonprofit holding a valid Rhode Island sales/use-tax exemption certificate.
- The certificate does not generally exempt the nonprofit’s sales to customers.
- Improper use can produce tax assessment, penalties, interest, and loss of exemption.
Last verified: 2026-07-28
Official sources: Rhode Island Division of Taxation and 2 more
View official sources (3)
Purchase exemption does not generally exempt sales. Register through the Business Application and Registration process before taxable sales, collect and remit tax, file assigned returns, and renew the sales permit annually. Current permits expire June 30, and the renewal should be filed by February 1 for the next cycle.
- Deadline
- Register before taxable sales; annual renewal by February 1 for the permit expiring June 30.
- Fee
- No current registration or renewal fee stated.
- Filing agency
- Rhode Island Division of Taxation (RI Division of Taxation)
- Frequency
- Initial, periodic returns, and annual renewal.
- How to comply
- Use Business Application and Registration and the current sales-permit renewal form; file returns electronically when required.
- Official form or portal
- Business Application and Registration; Sales Tax Permit Renewal.
Applies to: A nonprofit selling taxable goods or services outside a specific exemption.
- Qualifying casual nonprofit events are modeled separately; taxability depends on the item/service and transaction.
- Unregistered sales can produce tax, penalties, interest, collection action, and permit enforcement.
- Massachusetts sales tax when you sell required in some cases
- Georgia sales tax when you sell required
Last verified: 2026-07-28
Official sources: Rhode Island Division of Taxation and 2 more
View official sources (3)
Sales at qualifying nonprofit events may be treated as casual sales only when limited to no more than two events and no more than six total days in a calendar year. Ongoing or additional sales require ordinary seller analysis.
- Deadline
- At event planning and throughout the calendar year.
- Fee
- No separate casual-sale filing fee stated.
- Filing agency
- Rhode Island Division of Taxation (RI Division of Taxation)
- Frequency
- Per calendar year.
- How to comply
- Keep event dates, receipts, and purpose records; register as a seller if the limits or conditions are not met.
- Official form or portal
- No separate form identified for the casual-sale treatment.
Applies to: A qualifying nonprofit conducting bazaars, fairs, picnics, or similar temporary events for charitable or exempt purposes.
- Casual-sale treatment is limited to no more than two qualifying events in a calendar year.
- Casual-sale treatment is limited to no more than six total event days in a calendar year. Both limits apply independently.
- The rule is a sales-tax provision and does not authorize gaming, alcohol, food service, zoning, or local event activity.
- Exceeding either limit can make sales taxable and trigger registration, collection, and return obligations.
Last verified: 2026-07-28
View official source
Department of State formation does not open every operational tax account. Submit the Business Application and Registration for the applicable sales, withholding, meals, lodging, or other tax types before the taxable activity begins.
- Deadline
- Before the first taxable sale, payroll, or other registered activity.
- Fee
- No universal registration fee on the current form; tax-specific licenses or obligations may vary.
- Filing agency
- Rhode Island Division of Taxation (RI Division of Taxation)
- Frequency
- Initial and event-triggered updates.
- How to comply
- Submit the Business Application and Registration using the current Taxation method.
- Official form or portal
- Business Application and Registration.
Applies to: A nonprofit beginning taxable sales, hiring employees, or otherwise needing a Rhode Island tax account.
- An EIN, nonprofit incorporation, or EXO-SUE certificate does not substitute for seller or employer account registration.
- Operating without required accounts can cause unfiled returns, tax, penalties, interest, and permit issues.
Last verified: 2026-07-28
Official sources: Rhode Island Division of Taxation and 2 more
View official sources (3)
Local Property Tax and the Non-Owner Occupied Property Tax
Applies when the organization owns Rhode Island property. Exemption is granted by the municipal assessor under state categories and actual use, so Providence and Warwick are examples rather than statewide procedure. The separate statewide Non-Owner Occupied Property Tax took effect July 1, 2026 above $1,000,000 of assessed value.
Property exemption is administered locally under statutory categories and depends on ownership and actual qualifying charitable, educational, religious, or other use. Federal § 501(c)(3) status or sales-tax exemption alone does not exempt property. Leased, mixed, vacant, or nonqualifying portions can be taxable.
- Deadline
- By the municipality’s application deadline and whenever ownership or use changes.
- Fee
- Fee and filing method vary locally; no universal statewide application fee confirmed.
- Filing agency
- Municipal tax assessor
- Responsible party
- Municipal tax assessor; local board of assessment review; Rhode Island courts
- Frequency
- Initial, local renewal/change reporting, and event-triggered.
- How to comply
- File the local assessor’s application with organizational, financial, ownership, lease, and use documents.
- Official form or portal
- Local tax-exempt property application.
Applies to: A nonprofit owning real or personal property in Rhode Island and seeking municipal property-tax exemption.
- Some statutory and property-specific exemptions follow distinct routes; do not generalize one city’s process.
- Without local approval, property remains taxable; incorrect use can cause denial, cancellation, assessment, and appeal deadlines.
- Massachusetts property tax exemption application required
- Virginia property tax exemption required
Last verified: 2026-07-28
Official sources: Rhode Island General Assembly and 1 more
View official sources (2)
Providence’s current application requires filing by March 15 and requests charter/bylaws, financial information, ownership and actual-use details, leases or mixed-use information, and federal/state exemption documents.
- Deadline
- March 15 under the current Providence form.
- Fee
- No application fee stated on the reviewed Providence form.
- Filing agency
- City of Providence Tax Assessor (Providence Assessor)
- Frequency
- Local initial/annual process as directed by the assessor; change reporting is event-triggered.
- How to comply
- Submit the Providence Tax Exempt Application to the city assessor.
- Official form or portal
- City of Providence Tax Exempt Application.
Applies to: A nonprofit seeking property-tax exemption for property located in Providence.
- This is a Providence-only workflow and does not establish another municipality’s form, deadline, or fee.
- Missing the local deadline or failing the ownership/use test can leave the property taxable and start local appeal deadlines.
Last verified: 2026-07-28
Official sources: Rhode Island General Assembly and 2 more
View official sources (3)
Rhode Island local practice can differ materially: an official Warwick resolution demonstrates a route in which the city requests General Assembly authorization for a particular nonprofit property exemption. This does not create a statewide or universal Warwick process.
- Deadline
- Before relying on a property-specific exemption not already provided by general law.
- Fee
- Local, legislative, and professional costs vary; no universal fee.
- Filing agency
- Rhode Island municipality
- Responsible party
- Applicable municipality; Rhode Island General Assembly
- Frequency
- Event-triggered and property-specific.
- How to comply
- Consult the local assessor and municipal legal/legislative process; obtain enacted authority before claiming exemption.
- Official form or portal
- Property-specific municipal resolution and enacted legislation when required.
Applies to: A nonprofit property that does not clearly fit a general statutory exemption and seeks a property-specific exemption.
- The Warwick document is representative evidence of variation, not a general rule for all Warwick or Rhode Island nonprofits.
- Relying on an unenacted or unrelated local resolution can leave the property taxable.
Last verified: 2026-07-28
Official sources: Rhode Island General Assembly and 1 more
View official sources (2)
The Non-Owner Occupied Property Tax took effect July 1, 2026. Current official materials list two rental exemptions but do not state a general charitable or nonprofit exemption. Do not assume every nonprofit-owned residence is taxable or exempt; classification, ownership, occupancy, lease, trust, and other legal facts require Taxation confirmation.
- Deadline
- Evaluate for each tax year beginning July 1, 2026, using the applicable privilege year and municipal assessment.
- Fee
- Potential tax calculated under RI-F051; no separate annual return filing fee.
- Filing agency
- Rhode Island Division of Taxation (RI Division of Taxation)
- Responsible party
- Rhode Island Division of Taxation; municipality determines residential classification and assessed value
- Frequency
- Annual.
- How to comply
- Review the Taxation notice and property facts; contact [email protected] when no notice or nonprofit treatment is unclear. Form RI-6678 is used only to request a certificate before a property closing.
- Official form or portal
- Division notice; Form RI-6678 only for a closing-related certificate request.
Applies to: A nonprofit owning Rhode Island residential property assessed at more than $1,000,000 that may not be owner occupied for at least 183 days.
- The tax reaches residential property assessed at more than $1,000,000. Exactly $1,000,000 does not cross the boundary.
- The tax applies when the owner-occupancy test of at least 183 days is not met, subject to the two stated rental exemptions.
- The two stated exemptions require at least 183 rental days under a qualifying written long-term lease or taxable short-term rental treatment.
- An unsupported exemption claim can cause unpaid tax, interest, and collection; an unsupported inclusion claim can overstate nonprofit liability.
Verification in progress: The new tax may apply to nonprofit-owned residential property, but no universal nonprofit rule is confirmed. Current official authority does not state whether another nonprofit or charitable-property exemption applies across the new tax. Confirmation needed from: Rhode Island Division of Taxation and, where relevant, the municipality.
Last verified: 2026-07-28
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Rhode Island Division of Taxation and 2 more
View official sources (3)
For the first tax year beginning July 1, 2026, the tax applies when assessed value is greater than $1,000,000 and the owner-occupancy test is not met. The rate is $2.50 per $500 or fraction of assessed value over $1,000,000. Pay September 15, December 15, March 15, and June 15, or in full September 15. Beginning July 1, 2027, index the threshold by CPI-U.
- Deadline
- Four installments on September 15, December 15, March 15, and June 15, or full payment September 15.
- Fee
- Calculated tax; no annual return required under current FAQ.
- Filing agency
- Rhode Island Division of Taxation (RI Division of Taxation)
- Responsible party
- Rhode Island Division of Taxation; municipalities supply classification and assessment
- Frequency
- Annual.
- How to comply
- Pay according to the Division notice or current payment instructions; contact Taxation if liable but no notice is received. For a property closing, email Form RI-6678 at least 10 days and no more than 30 days before closing to request the certificate.
- Official form or portal
- Division notice/current payment channel; Form RI-6678 only for a closing-related certificate request.
Applies to: An owner of residential property classified by a Rhode Island municipality, assessed above the threshold, and not within an occupancy or rental exemption.
- The tax base begins only above $1,000,000 of assessed value. Exactly $1,000,000 does not cross the boundary.
- Beginning with tax years starting July 1, 2027, the threshold is indexed by CPI-U. This is future treatment and does not change the current $1,000,000 boundary.
- Municipal classification and assessed value control the starting inputs; assessment appeals do not automatically suspend current payment.
- Failure to pay can produce tax, interest, penalties, liens, or collection action.
Last verified: 2026-07-28
Official sources: Rhode Island Division of Taxation and 3 more
View official sources (4)
Employer Registration, Payroll, Insurance, and Leave
Applies when the organization pays employees. Payroll registration, the § 501(c)(3) unemployment financing election, quarterly Form TX-17, TDI and TCI, workers’ compensation, new-hire reporting, sick and safe leave, and account closure are separate duties with separate deadlines.
Register employer tax and withholding accounts through the Division of Taxation and DLT processes before payroll. Corporate formation, EIN issuance, and tax-exempt status do not complete payroll registration.
- Deadline
- Before the first payroll or subject wage payment.
- Fee
- No universal employer registration fee stated.
- Filing agency
- Rhode Island Division of Taxation (RI Division of Taxation)
- Responsible party
- Rhode Island Division of Taxation; Rhode Island Department of Labor and Training
- Frequency
- Initial plus account updates.
- How to comply
- Use Business Application and Registration and DLT employer registration as applicable.
- Official form or portal
- Business Application and Registration; DLT Employer Tax Unit registration.
Applies to: A Rhode Island nonprofit hiring employees and paying subject wages.
- Federal payroll registrations and filings remain separate.
- Unregistered payroll can cause unfiled withholding, UI, TDI, wage reports, penalties, and interest.
Last verified: 2026-07-28
Official sources: Rhode Island Division of Taxation and 2 more
View official sources (3)
A qualifying nonprofit may pay regular UI contributions or elect to reimburse benefits. To elect reimbursement, submit the IRS determination letter and Form TX-68B within 30 days after becoming subject; otherwise the employer remains contributory under the ordinary rule.
- Deadline
- Within 30 days after becoming subject to UI for the initial reimbursement election.
- Fee
- No election filing fee stated; contributions, reimbursements, or required security vary.
- Filing agency
- Rhode Island Department of Labor and Training (RI DLT)
- Responsible party
- Rhode Island Department of Labor and Training, Employer Tax Unit
- Frequency
- Initial election plus ongoing financing and reporting.
- How to comply
- Register with DLT and submit Form TX-68B with federal exemption evidence.
- Official form or portal
- Form TX-68B; DLT employer registration.
Applies to: A qualifying § 501(c)(3) nonprofit becoming subject to Rhode Island unemployment insurance.
- The initial reimbursement election must be made within 30 days after the organization becomes subject to Rhode Island unemployment insurance.
- Eligibility depends on qualifying federal status and state employment coverage; both financing methods still require wage reports.
- Missing the election period can lock the organization into contribution financing and create unexpected UI costs.
- Massachusetts unemployment insurance required in some cases
- Georgia unemployment insurance required
Last verified: 2026-07-28
Official sources: Rhode Island Department of Labor and Training and 2 more
View official sources (3)
File the quarterly wage and tax report for every quarter, even if no wages were paid while the account remains active. Ordinary due dates are January 31, April 30, July 31, and October 31.
- Deadline
- Within 30 days after each calendar quarter: January 31, April 30, July 31, and October 31.
- Fee
- No filing fee; tax, contribution, reimbursement, penalty, and interest amounts vary.
- Filing agency
- Rhode Island Department of Labor and Training (RI DLT)
- Responsible party
- Rhode Island Department of Labor and Training, Employer Tax Unit
- Frequency
- Quarterly.
- How to comply
- File Form TX-17 electronically or by the current DLT method and pay assigned amounts.
- Official form or portal
- Form TX-17.
Applies to: An employer with an active Rhode Island UI/TDI employer account.
- Reimbursing nonprofits still report wages even though benefit repayment differs from contribution financing.
- Late or missing reports can produce penalties, interest, estimated assessments, and collection.
Last verified: 2026-07-28
Official sources: Rhode Island Department of Labor and Training and 3 more
View official sources (4)
Deduct the employee-funded TDI/TCI contribution from subject wages and report/remit it with quarterly employer filings. For 2026, the rate is 1.1% on the first $100,000 of annual wages.
- Deadline
- With each payroll deduction and quarterly Form TX-17 reporting.
- Fee
- Employee payroll deduction; no separate employer application fee.
- Filing agency
- Rhode Island Department of Labor and Training (RI DLT)
- Frequency
- Payroll and quarterly.
- How to comply
- Configure payroll and report through Form TX-17.
- Official form or portal
- Form TX-17; DLT TDI/TCI employer guidance.
Applies to: A Rhode Island employer paying wages subject to Temporary Disability Insurance and Temporary Caregiver Insurance.
- Rates and wage bases change annually and must be refreshed after 2026.
- Failure to withhold/remit can create employer liability, penalties, interest, and benefit administration problems.
Last verified: 2026-07-28
Official sources: Rhode Island Department of Labor and Training and 2 more
View official sources (3)
TCI provides up to eight weeks of benefits in 2026 for covered caregiving or bonding. Employers must restore the employee to the same or an equivalent position and continue health benefits on the same terms during protected leave as current law requires.
- Deadline
- During covered TCI leave and at return to work.
- Fee
- No state filing fee; payroll deductions finance the program and private benefit costs continue under plan terms.
- Filing agency
- Rhode Island Department of Labor and Training (RI DLT)
- Frequency
- Per covered leave.
- How to comply
- Coordinate leave notices, payroll, health benefits, and return-to-work documentation.
- Official form or portal
- DLT TDI/TCI program; no universal employer application form.
Applies to: A Rhode Island employer with an employee taking qualifying Temporary Caregiver Insurance leave.
- Eligibility, notice, intermittent leave, and interaction with federal or employer leave policies are fact-specific.
- Failure to restore employment or continue benefits can lead to administrative or civil remedies.
Last verified: 2026-07-28
Official source: Rhode Island Department of Labor and Training — TDI/TCI Information for Employers
View official source
Rhode Island generally requires workers’ compensation coverage when an employer has one or more subject employees. Obtain coverage before the employee begins work and maintain proof.
- Deadline
- Before the first subject employee begins work and continuously.
- Fee
- Insurance premium or self-insurance cost varies; no universal state filing fee.
- Filing agency
- Rhode Island Department of Labor and Training, Workers’ Compensation Division (RI DLT Workers’ Compensation)
- Frequency
- Continuous.
- How to comply
- Purchase coverage from an authorized carrier or use an approved self-insurance route; verify coverage.
- Official form or portal
- Workers’ compensation policy and DLT verification.
Applies to: A Rhode Island nonprofit with one or more employees not within a statutory exclusion.
- Coverage is generally required once the employer has one or more subject employees, unless a statutory exclusion applies.
- Independent-contractor classification and statutory employment exclusions are fact-specific; do not assume volunteers or officers are always outside coverage.
- Uninsured employment can lead to stop-work orders, penalties, benefit liability, and civil exposure.
- Massachusetts workers compensation required
- Washington workers compensation required
Last verified: 2026-07-28
View official source
Report each new hire or rehire to the Rhode Island New Hire Reporting Directory within 14 days.
- Deadline
- Within 14 days after hire or rehire.
- Fee
- No filing fee stated.
- Filing agency
- Rhode Island Office of Child Support Services (RI OCSS)
- Frequency
- Per hire or rehire.
- How to comply
- File electronically through the new-hire portal or another permitted method.
- Official form or portal
- Rhode Island New Hire Reporting Portal.
Applies to: Rhode Island employers hiring or rehiring employees.
- Each new hire or rehire must be reported within 14 days.
- Federal multi-state employer reporting may provide an alternative for eligible employers.
- Late or missing reports can produce statutory penalties and impede child-support enforcement.
Last verified: 2026-07-28
Official sources: Rhode Island Office of Child Support Services and 1 more
View official sources (2)
Employers with 18 or more employees generally provide paid sick and safe leave; employers with 17 or fewer provide protected unpaid leave. Covered employees may accrue one hour for every 35 hours worked, up to 40 hours per year, subject to statutory waiting and carryover rules.
- Deadline
- Accrue during employment and allow use after applicable waiting periods.
- Fee
- No state filing fee; employer wage cost varies.
- Filing agency
- Rhode Island Department of Labor and Training (RI DLT)
- Responsible party
- Rhode Island Department of Labor and Training, Labor Standards
- Frequency
- Per payroll and leave request.
- How to comply
- Adopt compliant payroll accrual, notice, record, and leave procedures.
- Official form or portal
- No routine filing form; DLT fact sheet and workplace policy.
Applies to: Rhode Island employers with employees covered by the Healthy and Safe Families and Workplaces Act.
- An employer with 18 or more employees generally provides paid sick and safe leave; an employer with 17 or fewer provides protected unpaid leave.
- Covered employees may accrue one hour for every 35 hours worked, up to 40 hours per year.
- Certain employees and collectively bargained or specialized situations require statutory analysis; this fact is limited to ordinary employer decisions.
- Noncompliance can produce wage, reinstatement, penalty, or enforcement exposure.
Last verified: 2026-07-28
Official sources: Rhode Island Department of Labor and Training, Labor Standards and 1 more
View official sources (2)
File final quarterly reports, pay all amounts, and submit the applicable DLT employer account termination form and Taxation account cancellation. Corporate dissolution does not close payroll, UI, TDI/TCI, withholding, workers’ compensation, or RISavers obligations.
- Deadline
- Promptly after final payroll and by each final return or account-closure deadline.
- Fee
- No universal closure fee; outstanding tax, reimbursement, contribution, penalties, or premium amounts vary.
- Filing agency
- Rhode Island Department of Labor and Training (RI DLT)
- Responsible party
- Rhode Island Department of Labor and Training; Rhode Island Division of Taxation; workers’ compensation carrier; RISavers administrator
- Frequency
- One time plus final returns.
- How to comply
- Use Form TX-13 or current DLT successor, Taxation cancellation/update process, final TX-17, and carrier/program notices.
- Official form or portal
- Form TX-13; Form TX-17; Taxation account cancellation or BAR update.
Applies to: A nonprofit permanently ceasing Rhode Island payroll or terminating its employer activity.
- RISavers, insurance, and benefit-plan responsibilities have separate termination or participant-notice rules.
- Open accounts can continue generating zero-return requirements, estimates, notices, or penalties after operations cease.
Last verified: 2026-07-28
Official sources: Rhode Island Division of Taxation and 2 more
View official sources (3)
RISavers
Applies when the organization averages at least five eligible employees and has no qualifying retirement plan. Facilitation is mandatory on a phased schedule, employer contributions are prohibited, and an uncured failure carries $250 per eligible employee.
An eligible nonprofit employer must register and facilitate payroll deductions through RISavers or maintain a qualifying retirement plan. Employee count is based on the average of the four prior-year Form TX-17 reports. Employers with fewer than five employees may participate voluntarily.
- Deadline
- By the applicable phased compliance date and within program data deadlines after registration.
- Fee
- No employer contribution is permitted; program administration has no ordinary employer enrollment fee stated.
- Filing agency
- Rhode Island Office of the General Treasurer (RI Treasury)
- Responsible party
- Rhode Island Office of the General Treasurer; RISavers program administrator
- Frequency
- Ongoing after phase-in.
- How to comply
- Register through the RISavers employer portal or certify the qualified-plan exemption.
- Official form or portal
- RISavers employer portal; Form TX-17 count records.
Applies to: A Rhode Island for-profit or nonprofit employer with an average of at least five eligible employees and no qualified employer-sponsored retirement plan; governmental employers are excluded.
- Facilitation is mandatory at an average of at least five eligible employees, measured across the four prior-year Form TX-17 reports, when no qualified-plan exemption applies. Employers with fewer than five employees may participate voluntarily.
- Qualified plans include the plans listed in the 2026 regulation; governmental employers are excluded.
- Failure to facilitate or certify can lead to notice, cure, and per-employee penalties.
Last verified: 2026-07-28
Official sources: Rhode Island Office of the General Treasurer and 1 more
View official sources (2)
Treasury’s current notice says employers with 50–99 eligible employees must comply by October 15, 2027. Section 35-23-9 uses “more than 50” for the second phase, which would place exactly 50 in the later group. Use October 15, 2027 unless Treasury issues contrary written guidance, but retain verification-in-progress status.
- Deadline
- More than 100 employees: October 15, 2026; exactly 50 remains disputed between October 15, 2027 and October 15, 2028; 5–49: October 15, 2028.
- Fee
- No ordinary registration fee stated.
- Filing agency
- Rhode Island Office of the General Treasurer (RI Treasury)
- Frequency
- One-time phase-in, then ongoing.
- How to comply
- Register or certify exemption by the safest earlier date.
- Official form or portal
- RISavers employer portal.
Applies to: An otherwise eligible employer averaging exactly 50 eligible employees.
- An employer with more than 100 eligible employees must comply by October 15, 2026.
- An employer with 5 to 49 eligible employees must comply by October 15, 2028.
- Exactly 50 eligible employees falls between Treasury’s published 50–99 group, which is due October 15, 2027, and the statute’s more-than-50 wording, which would place it in the October 15, 2028 group. The earlier date is the safer operational choice.
- Employers under five are not mandated; voluntary participation remains possible.
- Using the later date for exactly 50 could create noncompliance if Treasury enforces its published 50–99 schedule.
Verification in progress: Use October 15, 2027 for an employer with exactly 50 eligible employees unless Treasury confirms the later date. Treasury says 50–99 while the statute says more than 50. Confirmation needed from: Rhode Island Office of the General Treasurer.
Last verified: 2026-07-28
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Rhode Island Office of the General Treasurer and 1 more
View official sources (2)
Provide required employee data within 30 days after the registration date or the employee’s 120th day, process payroll deductions, and honor employee opt-out or contribution changes. The default contribution is 5%, with automatic annual increases of 1 percentage point up to 10% unless the employee chooses otherwise.
- Deadline
- Employee data within 30 days after the applicable registration date or 120th employment day; deductions follow payroll and employee elections.
- Fee
- Employee-funded deductions; employer contributions are prohibited.
- Filing agency
- Rhode Island Office of the General Treasurer (RI Treasury)
- Responsible party
- Rhode Island Office of the General Treasurer; RISavers program administrator
- Frequency
- Per employee and payroll.
- How to comply
- Use the RISavers portal and payroll integration.
- Official form or portal
- RISavers employer portal.
Applies to: An employer facilitating RISavers.
- Employees may opt out or change contribution levels under program rules; employers do not choose investments or give individualized advice.
- Late or incorrect data/remittance can harm employees and produce program enforcement.
Last verified: 2026-07-28
View official source
Do not discourage participation, advise employees on investments, make employer contributions, control employee accounts, or continue deductions after an effective opt-out. After a statutory noncompliance notice, cure within 30 days; continued noncompliance can produce a $250 penalty per eligible employee.
- Deadline
- Continuously; cure within 30 days after notice.
- Fee
- $250 per eligible employee after the statutory notice/cure process.
- Filing agency
- Rhode Island Office of the General Treasurer (RI Treasury)
- Frequency
- Continuous and event-triggered.
- How to comply
- Maintain neutral communications, accurate payroll controls, and timely responses to program notices.
- Official form or portal
- RISavers portal and compliance notice process.
Applies to: An employer subject to or voluntarily participating in RISavers.
- The registration window is not itself an enforcement deadline unless it matches the statutory phase.
- Prohibited conduct or uncured failure can create significant per-employee penalties and participant harm.
Last verified: 2026-07-28
Official sources: Rhode Island Office of the General Treasurer and 2 more
View official sources (3)
Charitable Raffles
Applies when the organization runs a raffle. Local approval comes first and State Police approval second, internet purchase of tickets or chances is prohibited outright, and the financial-report deadline is the subject of an unreconciled 30-day against 60-day conflict between official sources.
A qualifying organization must use permanent members to control the raffle, devote net proceeds to the authorized charitable purpose, bar participants under 18, and obtain local approval followed by Rhode Island State Police approval. In Providence, submit first to the Board of Licenses.
- Deadline
- Submit to the local authority at least 30 days before the raffle under the current application; obtain final approval before ticket sales or drawing.
- Fee
- $5 per application payable to Rhode Island State Police; local fees, if any, require local confirmation.
- Filing agency
- Rhode Island State Police, Charitable Gaming Unit (RI State Police)
- Responsible party
- Rhode Island State Police, Charitable Gaming Unit; local police chief or Providence Board of Licenses
- Frequency
- Per raffle.
- How to comply
- Submit the current raffle application to the local authority, which forwards approved materials to State Police.
- Official form or portal
- Rhode Island State Police Raffle Application.
Applies to: A qualifying Rhode Island charitable organization conducting a raffle.
- The current application directs submission to the local authority at least 30 days before the raffle, with final State Police approval before ticket sales or the drawing.
- Internet advertising is allowed after licensing, but ticket/chance purchase via the internet is prohibited; alcohol or other event permits are separate.
- An unauthorized raffle can constitute illegal gambling and prevent future charitable-gaming approval.
Last verified: 2026-07-28
Official sources: Rhode Island State Police and 3 more
View official sources (4)
Submit the raffle financial report within 30 days after the drawing as the earlier and safer operational deadline. The statute, current State Police page, and current application use 30 days, but the active games-of-chance regulation and linked financial-report form use 60 days. Until State Police reconciles the sources, do not describe either period as universally resolved. Internet advertising is allowed, but tickets or chances may not be purchased via the internet; purchase must occur by mail or in person.
- Deadline
- Safest operational deadline: within 30 days after the drawing; active regulation and linked report form state 60 days. The internet-purchase prohibition applies throughout ticket sales.
- Fee
- No separate report fee stated.
- Filing agency
- Rhode Island State Police, Charitable Gaming Unit (RI State Police)
- Frequency
- Per raffle.
- How to comply
- Maintain ticket, proceeds, expense, prize, and member-control records and submit the Raffle Financial Report to the Charitable Gaming Unit by the safer 30-day deadline.
- Official form or portal
- Raffle Financial Report supplied with approval; State Police Charitable Gaming Unit page.
Applies to: A licensed charitable organization after a raffle and during ticket sales.
- Use 30 days after the drawing as the safer operational reporting deadline, matching § 11-19-37(c)(6), the current State Police page, and the June 2026 application.
- The active games-of-chance regulation and the linked report form state 60 days, and the conflict is not reconciled.
- Internet purchase of raffle tickets or chances is directly prohibited; purchase must occur by mail or in person. Internet advertising is allowed after licensing.
- The internet-purchase prohibition is directly verified and is not part of the deadline uncertainty. Non-internet electronic payment methods remain separately unresolved in RI-F067.
- Late reports can block further authorizations; internet sales can invalidate the licensed method and create gambling-law exposure.
Verification in progress: Submit the raffle financial report within 30 days as the safer deadline; official sources also state 60 days and remain unreconciled. The statute, current State Police page, and current application use 30 days, while active 270-RICR-50-00-1 and the linked report form use 60 days. Confirmation needed from: Rhode Island State Police Charitable Gaming Unit or amended regulation/form.
Last verified: 2026-07-29
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Rhode Island State Police and 4 more
View official sources (5)
Current authority directly prohibits internet ticket/chance purchases but does not clearly resolve all in-person payment-card or other electronic payment methods. Do not publish a blanket permission; obtain State Police confirmation for the proposed method.
- Deadline
- Before offering the payment method or selling tickets.
- Fee
- No separate fee confirmed; processor charges are private.
- Filing agency
- Rhode Island State Police, Charitable Gaming Unit (RI State Police)
- Frequency
- Per raffle method.
- How to comply
- Submit the proposed sales/payment workflow to the Charitable Gaming Unit for written confirmation.
- Official form or portal
- No dedicated form identified.
Applies to: A licensed raffle considering credit cards, mobile point-of-sale, QR-code payment, or another electronic payment method not involving an internet ticket purchase.
- Internet purchase is affirmatively prohibited and is not part of this unresolved category.
- An unapproved method can make ticket sales noncompliant and jeopardize authorization.
Verification in progress: Internet raffle ticket purchases are prohibited; confirm any other electronic payment method before use. Current official authority does not directly authorize or prohibit every non-internet electronic payment method. Confirmation needed from: Rhode Island State Police Charitable Gaming Unit.
Last verified: 2026-07-28
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Rhode Island State Police and 2 more
View official sources (3)
Bingo, Bazaars, Gaming Enforcement, and Alcohol
Applies when the organization runs bingo, holds a bazaar, or serves or auctions alcohol. Regular bingo, senior bingo, and special bingo use three different applications with three different prize limits, a bazaar is not a casino-night licence, and alcohol needs its own Class F, F-1, or F-2 authority.
The statute directs renewal before June 1, while the current linked State Police bingo rules state September 1. Use the earlier June 1 date unless the Charitable Gaming Unit confirms otherwise.
- Deadline
- Safest date: before June 1 each year; linked rules state September 1.
- Fee
- $5 State Police application fee; local fee, if any, varies.
- Filing agency
- Rhode Island State Police, Charitable Gaming Unit (RI State Police)
- Responsible party
- Rhode Island State Police, Charitable Gaming Unit; local licensing authority
- Frequency
- Annual.
- How to comply
- File SP-1 with State Police and complete local approval.
- Official form or portal
- Form SP-1.
Applies to: A regular SP-1 bingo licensee continuing weekly or twice-weekly bingo.
- Section 11-19-31 directs renewal before June 1, which is the safer operational date.
- The current linked State Police bingo rules state September 1, and the conflict is not reconciled.
- Initial application, operating limits, and financial reports remain independently required.
- Using the later date can cause lapse or denial if the statute controls.
Verification in progress: Use the earlier June 1 bingo renewal date unless State Police confirms September 1. Direct official conflict between § 11-19-31 and the current linked bingo rules. Confirmation needed from: Rhode Island State Police Charitable Gaming Unit or corrected statute/rules.
Last verified: 2026-07-28
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Rhode Island State Police and 3 more
View official sources (4)
Obtain State Police approval on SP-1 and then local approval. The organization generally must have at least two years of qualifying existence, may operate no more than twice weekly, must use members, observe statutory prize and payment limits, complete required financial reports, and obtain an annual independent accountant review.
- Deadline
- Before bingo; annual renewal under RI-F068; reports as stated in the authorization.
- Fee
- $5 State Police application fee; professional review and local costs vary.
- Filing agency
- Rhode Island State Police, Charitable Gaming Unit (RI State Police)
- Responsible party
- Rhode Island State Police, Charitable Gaming Unit; local licensing authority
- Frequency
- Initial, annual, per session, and reporting.
- How to comply
- Submit SP-1, supporting records, and reports; obtain local license after State Police approval.
- Official form or portal
- Form SP-1; bingo financial reports.
Applies to: An eligible Rhode Island nonprofit conducting weekly or twice-weekly bingo with prizes exceeding $400 per day.
- A regular bingo licensee may operate no more than twice weekly.
- Payments over $250 must use the statutory check method; participant age is 18; worker gifts are limited as stated in § 11-19-32.
- Unlicensed or over-limit bingo can lead to suspension, penalties, and gambling-law consequences; missing reports block new approvals.
Last verified: 2026-07-28
Official sources: Rhode Island State Police and 3 more
View official sources (4)
Apply on SP-4, pay $5, obtain State Police and any required local approval, and keep prizes at or below $400 per day under the current classification.
- Deadline
- Submit the application at least 60 days before the proposed activity under the current form and obtain approval before bingo.
- Fee
- $5 State Police application fee; local fees vary.
- Filing agency
- Rhode Island State Police, Charitable Gaming Unit (RI State Police)
- Responsible party
- Rhode Island State Police, Charitable Gaming Unit; local licensing authority
- Frequency
- Per authorization and renewal as applicable.
- How to comply
- Submit SP-4 and required supporting information.
- Official form or portal
- Form SP-4.
Applies to: A qualifying senior-citizen organization or program conducting the limited bingo category.
- Senior-citizen bingo prizes must not exceed $400 per day under the current classification.
- The current form directs submission at least 60 days before the proposed activity.
- Do not merge this category with regular SP-1 bingo or special SP-4.1 bingo.
- Operating outside the category can require SP-1 or produce unlicensed bingo.
Last verified: 2026-07-28
Official sources: Rhode Island State Police and 2 more
View official sources (3)
Apply on SP-4.1, pay $5, obtain State Police and any local approval, and keep prizes at or below $300 per event.
- Deadline
- Submit at least 60 days before the event under the current form and obtain approval before bingo.
- Fee
- $5 State Police application fee; local fees vary.
- Filing agency
- Rhode Island State Police, Charitable Gaming Unit (RI State Police)
- Responsible party
- Rhode Island State Police, Charitable Gaming Unit; local licensing authority
- Frequency
- Per event.
- How to comply
- Submit SP-4.1 and required supporting information.
- Official form or portal
- Form SP-4.1.
Applies to: A qualifying organization conducting a one-time, annual, recreational, or special bingo, including one associated with a bazaar.
- Annual or special bingo prizes must not exceed $300 per event.
- The current form directs submission at least 60 days before the event.
- The special bingo approval does not authorize a raffle, casino-style game, or alcohol service.
- An event outside the limited classification may require another bingo license and can create illegal-gambling exposure.
Last verified: 2026-07-28
Official sources: Rhode Island State Police and 2 more
View official sources (3)
A bazaar label does not create a general casino-night exception. Raffles and SP-4.1 bingo require their own approvals, and casino or Las Vegas-style activity involving consideration remains prohibited unless an independently lawful exception applies.
- Deadline
- Before advertising, selling access, or conducting any game.
- Fee
- Game-specific $5 applications; other event or local fees vary.
- Filing agency
- Rhode Island State Police, Charitable Gaming Unit (RI State Police)
- Responsible party
- Rhode Island State Police, Charitable Gaming Unit; local authorities
- Frequency
- Per event.
- How to comply
- Separate each proposed game and obtain the applicable approval.
- Official form or portal
- Raffle application; SP-4.1; no general casino-night form.
Applies to: A nonprofit conducting a bazaar, fundraiser, or entertainment event involving games.
- A free game with absolutely no consideration must still be reviewed under the exact regulation; alcohol and sales-tax rules remain separate.
- Unauthorized games can create criminal gambling exposure and jeopardize nonprofit fundraising.
Last verified: 2026-07-28
Official sources: Rhode Island State Police and 3 more
View official sources (4)
Report required changes within seven days, comply with suspension or revocation orders, and submit all outstanding financial reports. State Police will not approve additional authorizations until required documents are received.
- Deadline
- Changes within seven days; reports by the authorization-specific deadline.
- Fee
- No universal cure fee; statutory penalties and missing filing fees vary.
- Filing agency
- Rhode Island State Police, Charitable Gaming Unit (RI State Police)
- Frequency
- Event-triggered and per event.
- How to comply
- Notify the Charitable Gaming Unit, file reports, and respond to notices.
- Official form or portal
- Gaming change notice and financial reports.
Applies to: A licensed charitable-gaming organization with changed application facts, missing reports, or a violation.
- Raffle, bingo, and other games retain separate forms and limits.
- Continued violations can lead to suspension, revocation, denial of future games, and civil or criminal consequences.
Last verified: 2026-07-28
Official sources: Rhode Island State Police and 1 more
View official sources (2)
Gaming or nonprofit status does not authorize alcohol. A qualifying nonprofit event may require a Class F or F-1 license; the statutory fee is $35 per event and ordinary applicants are limited to 12 applications per year. A qualifying alcohol auction uses the separate Class F-2 license, $35, for up to three days.
- Deadline
- Before the event or auction under the current local/state application timeline.
- Fee
- $35 per Class F/F-1 event; $35 per Class F-2 auction license; local charges may vary.
- Filing agency
- Local licensing authority
- Responsible party
- Local licensing authority; Rhode Island Department of Business Regulation, Division of Commercial Licensing
- Frequency
- Per event.
- How to comply
- Apply through the municipality and state alcohol-licensing workflow and purchase alcohol only through authorized channels.
- Official form or portal
- Class F/F-1 or Class F-2 application.
Applies to: An eligible nonprofit event involving alcohol, including an auction.
- Ordinary Class F and F-1 applicants are limited to 12 applications per year.
- A Class F-2 alcohol-auction license covers up to three days.
- Donated alcohol, gaming approval, and charitable purpose do not independently eliminate alcohol licensing.
- Unlicensed service or auction can lead to event shutdown, fines, seizure, and liquor-license consequences.
Last verified: 2026-07-28
Official sources: Rhode Island General Assembly and 1 more
View official sources (2)
Lobbying
Applies when the organization lobbies Rhode Island officials. The lobbyist and the client or entity each register the relationship within seven days and each file their own reports, and none of it substitutes for the federal § 501(c)(3) limits on lobbying.
A lobbyist registers within seven days after engaging; the client or entity registers the relationship within seven days. File termination within seven days when the relationship ends. Statutory exemptions include certain appearances on one’s own behalf, employees whose regular duties do not include lobbying, general publications, and requested information.
- Deadline
- Within seven days after the relationship or covered lobbying begins; termination within seven days.
- Fee
- Current portal does not state a universal filing fee in the reviewed materials.
- Filing agency
- Rhode Island Department of State, Open Government Center (Open Government Center)
- Frequency
- Per relationship and event-triggered.
- How to comply
- Register and terminate through Lobby Tracker.
- Official form or portal
- Lobby Tracker; Lobbying Registration Desk.
Applies to: A compensated lobbyist, lobbying firm, client, or entity engaging in covered Rhode Island executive or legislative lobbying.
- The lobbyist and the client or entity each register the relationship within seven days, and termination is filed within seven days.
- State lobbying registration is separate from federal § 501(c)(3) limits on substantial lobbying and candidate intervention.
- Late or missing registration can lead to administrative penalties, debarment, or criminal consequences.
Last verified: 2026-07-28
Official sources: Rhode Island Department of State, Open Government Center and 3 more
View official sources (4)
Report compensation, expenses, bills or subjects, officials contacted, campaign contributions, and things of value as applicable. Reports for January through June are due by the 15th of the following month; July–September is due October 15; October–December is due January 15; a termination report is also required.
- Deadline
- February 15 through July 15 for the prior month; October 15 for July–September; January 15 for October–December; upon termination.
- Fee
- No universal report fee stated; administrative penalties can reach $5,000 and criminal penalties can apply.
- Filing agency
- Rhode Island Department of State, Open Government Center (Open Government Center)
- Frequency
- Monthly, quarterly, and termination.
- How to comply
- File through Lobby Tracker, including zero or continuing-relationship reports as required by the system.
- Official form or portal
- Lobby Tracker reports.
Applies to: A registered lobbyist, lobbying firm, client, or entity with reportable Rhode Island lobbying activity or a continuing registered relationship.
- Lobbyist and client/entity reports contain different fields and must not be merged.
- Noncompliance can produce administrative penalties, debarment, and criminal exposure.
Last verified: 2026-07-28
Official sources: Rhode Island Department of State, Open Government Center and 3 more
View official sources (4)
Ballot Questions and Independent Political Spending
Applies when the organization spends on a Rhode Island ballot question or on independent political communications. Both systems switch on above $1,000 but on different clocks, and a § 501(c)(3) still may not intervene in a candidate campaign no matter what it files with the state.
After cumulative expenditures exceed $1,000, file the first report within seven days after the end of the first full reporting month, then monthly reports, a final pre-election report seven days before the election, and a final report 30 days after. Preserve the statute’s separate donor and expenditure disclosure thresholds.
- Deadline
- Trigger after expenditures exceed $1,000; monthly reports due within seven days after month end; pre-election report seven days before; final report 30 days after.
- Fee
- No registration fee stated; late fee $25 plus $2 per day after the statutory notice period.
- Filing agency
- Rhode Island Board of Elections (RI Board of Elections)
- Frequency
- Campaign-based.
- How to comply
- Use the Board of Elections campaign-finance filing system and current forms/manual.
- Official form or portal
- Board of Elections campaign finance portal and 2026 manual.
Applies to: A nonprofit or other person spending to support or oppose a Rhode Island ballot question.
- Reporting is triggered after cumulative ballot-question expenditures exceed $1,000.
- Donor disclosure above $1,800 applies only to funds designated, solicited, or intended for the ballot-question activity.
- Payments to recipients over $100 are separately reported.
- Donor disclosure over $1,800 applies only to funds designated, solicited, or intended for the ballot-question activity as the statute provides; payments to recipients over $100 are separately reported.
- Failure to register or report can produce late fees, enforcement, and public-disclosure violations.
Last verified: 2026-07-28
Official sources: Rhode Island Board of Elections and 1 more
View official sources (2)
Rhode Island reporting applies when total covered spending exceeds $1,000 in a calendar year; file electronically when the aggregate reportable amount reaches $1,000, generally within seven days, and within 24 hours during the 30 days before an election. Additional $1,000 increments and qualifying donors are reported. State compliance does not authorize a § 501(c)(3) to intervene in candidate campaigns.
- Deadline
- Within seven days after the reporting trigger; within 24 hours during the 30 days before an election.
- Fee
- No filing fee stated; penalties vary under campaign-finance law and federal tax consequences can apply.
- Filing agency
- Rhode Island Board of Elections (RI Board of Elections)
- Responsible party
- Rhode Island Board of Elections; Internal Revenue Service for federal tax restriction
- Frequency
- Event-triggered and campaign-based.
- How to comply
- File through the Board of Elections system and obtain federal tax advice before candidate-related activity.
- Official form or portal
- CF-8 guide; Board of Elections portal.
Applies to: A nonprofit or other person making covered independent expenditures or electioneering communications; a § 501(c)(3) must separately observe the federal candidate-campaign prohibition.
- Rhode Island reporting applies when total covered spending exceeds $1,000 in a calendar year.
- An electronic report is filed when the aggregate reportable amount reaches $1,000, and again in additional $1,000 increments. The applicability boundary and the report trigger remain distinct.
- Ballot-question activity and lobbying are distinct; the federal candidate prohibition does not itself bar all nonpartisan education or ballot-measure activity.
- Unreported spending can create state penalties; prohibited candidate intervention can threaten federal § 501(c)(3) status.
Last verified: 2026-07-28
Official sources: Rhode Island Board of Elections and 3 more
View official sources (4)
Official Sources
102 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Rhode Island Department of State | 100-RICR-70-00-1 — Lobbying Regulations | https://rules.sos.ri.gov/Regulations/part/100-70-00-1 | |
| Rhode Island Office of the General Treasurer | 120-RICR-00-00-6 — RISavers Regulations | https://rules.sos.ri.gov/Regulations/part/120-00-00-6 | |
| Rhode Island Division of Taxation | 2025 Form RI-1120C Instructions | https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-01/2025%201120C%20Instructions%20with%20Credit%20Worksheets.pdf | |
| Rhode Island Department of State | 2026 Non-Profit Annual Report Filing Announcement | https://www.sos.ri.gov/article?articleno=50466 | |
| Rhode Island Board of Elections | 2026 Rhode Island Campaign Finance Manual | https://elections.ri.gov/sites/g/files/xkgbur756/files/2026-04/2026%20CF%20Manual%20Final.pdf | |
| Rhode Island Division of Taxation | 2026 Sales Tax Permit Renewal | https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-01/ST_REN_FYE2027_w.pdf | |
| Rhode Island Department of Labor and Training | 2026 Tax Rates for UI and TDI | https://dlt.ri.gov/press-releases/2026-tax-rates-unemployment-insurance-and-temporary-disability-insurance | |
| Rhode Island State Police | 270-RICR-50-00-1 — Games of Chance | https://rules.sos.ri.gov/regulations/Part/270-50-00-1 | |
| Rhode Island Department of Revenue, Division of Taxation | 280-RICR-20-70-37 — Casual Sales by Nonprofit Organizations | https://rules.sos.ri.gov/Regulations/part/280-20-70-37 | |
| Rhode Island Department of Revenue, Division of Taxation | 280-RICR-20-75-1 — Non-Owner Occupied Property Tax | https://rules.sos.ri.gov/Regulations/part/280-20-75-1 | |
| Rhode Island Division of Taxation | Advisory 2025-12 — Sales Tax Exemption Certificate Renewal | https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-07/ADV_2025_12_Exemption_renewal.pdf | |
| Rhode Island Division of Taxation | Audit Forms | https://tax.ri.gov/forms/audit-forms | |
| Rhode Island Division of Taxation | Business Application and Registration | https://tax.ri.gov/sites/g/files/xkgbur541/files/2024-01/TX_BAR_eff01292024.pdf | |
| Rhode Island State Police | Charitable Gaming Unit | https://risp.ri.gov/cgu | |
| Rhode Island Department of Business Regulation, Securities and Charities | Charitable Organization Application Requirements | https://dbr.ri.gov/media/31856/download | |
| Rhode Island Department of Business Regulation, Securities and Charities | Charitable Organizations | https://dbr.ri.gov/banking-securities-and-charitable-organizations/securities-and-charities/charitable-organizations | |
| Rhode Island Office of the Attorney General, Charitable Trust Unit | Charitable Trust Annual Report | https://riag.ri.gov/media/6236/download?language=en | |
| Rhode Island Office of the Attorney General, Charitable Trust Unit | Charitable Trust Matters | https://riag.ri.gov/about-our-office/divisions-and-units/civil-division/government-litigation/charitable-trust-matters | |
| Rhode Island Office of the Attorney General, Charitable Trust Unit | Charitable Trust Registration Statement | https://riag.ri.gov/media/6271/download?language=en | |
| Rhode Island Office of the Attorney General, Charitable Trust Unit | Charitable Trust Termination Statement | https://riag.ri.gov/media/6266/download?language=en | |
| Rhode Island Office of the Attorney General, Charitable Trust Unit | Charitable Trusts Instructions | https://riag.ri.gov/media/4546/download?language=en | |
| City of Providence Tax Assessor | City of Providence Tax Exempt Application | https://www.providenceri.gov/wp-content/uploads/2021/11/Tax-Exempt-Application-New.pdf | |
| Rhode Island Division of Taxation | Corporate Tax Filing Requirements | https://tax.ri.gov/tax-sections/corporate-tax/tax-filing-requirements | |
| Rhode Island Department of Labor and Training | Employer Tax Forms | https://dlt.ri.gov/employers/employer-tax-unit/tax-forms | |
| Rhode Island Department of Labor and Training | Employer Tax Unit | https://dlt.ri.gov/employers/employer-tax-unit | |
| Rhode Island Office of the Attorney General, Charitable Trust Unit | Fiduciary Responsibilities of Trustees and Penalties | https://riag.ri.gov/media/1361/download?language=en | |
| Rhode Island Department of State, Business Services Division | File Your Annual Non-Profit Report | https://www.sos.ri.gov/divisions/business-services/non-profit/file-your-annual-report | |
| Rhode Island Department of State, Business Services Division | Foreign Non-Profit Online Registration Instructions | https://www.sos.ri.gov/divisions/business-services/non-profit/start-a-non-profit-corporation/RegisterOnlineInstructions | |
| Rhode Island Department of State, Business Services Division | Form 200 — Articles of Incorporation, Domestic Non-Profit Corporation | https://docs.sos.ri.gov/documents/BusinessServices/200-articles-of-incorporation.pdf | |
| Rhode Island Department of State, Business Services Division | Form 203 — Articles of Dissolution, Domestic Non-Profit Corporation | https://docs.sos.ri.gov/documents/BusinessServices/203-articles-of-dissolution.pdf | |
| Rhode Island Department of State, Business Services Division | Form 250 — Application for Certificate of Authority, Foreign Non-Profit Corporation | https://docs.sos.ri.gov/documents/BusinessServices/250-certificate-of-authority.pdf | |
| Rhode Island Department of State, Business Services Division | Form 254 — Application for Certificate of Withdrawal, Foreign Non-Profit Corporation | https://docs.sos.ri.gov/documents/BusinessServices/254-certificate-of-withdrawal.pdf | |
| Rhode Island Department of State, Business Services Division | Form 626 — Fictitious Business Name Statement | https://docs.sos.ri.gov/documents/BusinessServices/626-fictitious-business-name-statement.pdf | |
| Rhode Island Department of State, Business Services Division | Form 631 — Annual Report for a Non-Profit Corporation | https://docs.sos.ri.gov/documents/BusinessServices/631-non-profit-corporation-annual-report.pdf | |
| Rhode Island Department of State, Business Services Division | Form 641 — Statement of Change of Registered Agent/Office | https://docs.sos.ri.gov/documents/BusinessServices/641-change-of-registered-agent-non-profit.pdf | |
| Rhode Island Department of State, Business Services Division | Form 641A — Statement of Change of Registered Office | https://docs.sos.ri.gov/documents/BusinessServices/641A-change-of-registered-office-non-profit.pdf | |
| Rhode Island Division of Taxation | Form EXO-SUE — Application for Sales & Use Tax Exemption | https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-05/EXO-SUE_2025_w.pdf | |
| Rhode Island Division of Taxation | Form RI-6678 — Non-Owner Occupied Property Tax Certificate Request | https://tax.ri.gov/sites/g/files/xkgbur541/files/2026-07/Non-Owner%20Prop%20Cert%20Request_2026%20_w.pdf | |
| Rhode Island State Police, Charitable Gaming Unit | Form SP-1 — Bingo Application | https://risp.ri.gov/media/1791/download | |
| Rhode Island State Police, Charitable Gaming Unit | Form SP-4 — Senior Citizens Bingo Application | https://risp.ri.gov/media/1781/download | |
| Rhode Island State Police, Charitable Gaming Unit | Form SP-4.1 — Annual or Special Bingo Application | https://risp.ri.gov/media/1786/download | |
| Rhode Island Department of Labor and Training | Frequently Asked Employer Tax Questions | https://dlt.ri.gov/employers/employer-tax-unit/frequently-asked-employer-tax-questions | |
| Rhode Island General Assembly | Gambling and Lotteries — Chapter 11-19 | https://webserver.rilegislature.gov/Statutes/TITLE11/11-19/INDEX.htm | |
| Rhode Island Department of Labor and Training, Labor Standards | Healthy and Safe Families and Workplaces Act | https://dlt.ri.gov/regulation-and-safety/labor-standards/paid-sick-and-safe-leave | |
| Rhode Island Office of the General Treasurer | Important Information Regarding RISavers Program | https://treasury.ri.gov/press-releases/important-information-regarding-risavers-program | |
| Rhode Island Board of Elections | Independent Expenditures and Electioneering Communications Guide (CF-8) | https://elections.ri.gov/sites/g/files/xkgbur756/files/2026-03/CF8%20Guide-New%20Logo%20030626.pdf | |
| Rhode Island Department of State | Lobby Tracker | https://lobbytracker.sos.ri.gov/ | |
| Rhode Island Department of State, Open Government Center | Lobbying | https://www.sos.ri.gov/divisions/open-government-center/lobbying | |
| Rhode Island General Assembly | Lobbying Reform Act — Chapter 42-139.1 | https://webserver.rilegislature.gov/Statutes/TITLE42/42-139.1/INDEX.htm | |
| Rhode Island Division of Taxation | Non-Owner Occupied Property Tax | https://tax.ri.gov/tax-sections/sales-excise-taxes/non-owner-occupied-property-tax | |
| Rhode Island General Assembly | Non-Owner Occupied Property Tax Act — Chapter 44-72 | https://webserver.rilegislature.gov/Statutes/TITLE44/44-72/INDEX.HTM | |
| Rhode Island Department of Labor and Training, Labor Standards | Paid Sick and Safe Leave Fact Sheet | https://dlt.ri.gov/sites/g/files/xkgbur571/files/documents/pdf/ls/HSFWfactsheet.pdf | |
| Rhode Island Department of Business Regulation, Securities and Charities | Professional Fundraiser Bond Form | https://dbr.ri.gov/media/28966/download | |
| Rhode Island Department of Business Regulation, Securities and Charities | Professional Fundraiser, Fundraising Counsel, and Professional Solicitor Application Requirements | https://dbr.ri.gov/media/28976/download | |
| Rhode Island Department of Business Regulation, Securities and Charities | Professional Solicitor List Spreadsheet | https://dbr.ri.gov/media/28956/download | |
| Rhode Island General Assembly | R.I. Gen. Laws § 17-25.2-5 — Ballot Question Advocate Reporting | https://webserver.rilegislature.gov/Statutes/TITLE17/17-25.2/17-25.2-5.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 17-25.3-1 — Independent Expenditures and Electioneering Communications | https://webserver.rilegislature.gov/Statutes/TITLE17/17-25.3/17-25.3-1.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 18-9-13 — Annual Reports | https://webserver.rilegislature.gov/Statutes/TITLE18/18-9/18-9-13.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 18-9-15 — Exclusions | https://webserver.rilegislature.gov/Statutes/TITLE18/18-9/18-9-15.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 18-9-16 — Termination of Small Charitable Trusts | https://webserver.rilegislature.gov/Statutes/TITLE18/18-9/18-9-16.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 18-9-17 — Penalties and Enforcement | https://webserver.rilegislature.gov/Statutes/TITLE18/18-9/18-9-17.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 28-42-38.1 — Quarterly Wage Reporting | https://webserver.rilegislature.gov/Statutes/TITLE28/28-42/28-42-38.1.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 3-7-14.1 — Class F and F-1 Licenses | https://webserver.rilegislature.gov/Statutes/TITLE3/3-7/3-7-14.1.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 3-7-14.3 — Class F-2 Auction License | https://webserver.rilegislature.gov/Statutes/TITLE3/3-7/3-7-14.3.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 35-23-15 — RISavers Enforcement | https://webserver.rilegislature.gov/Statutes/TITLE35/35-23/35-23-15.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 35-23-9 — RISavers Employer Compliance Schedule | https://webserver.rilegislature.gov/Statutes/TITLE35/35-23/35-23-9.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 44-18-30.1 — Exemption Certificates | https://webserver.rilegislature.gov/Statutes/TITLE44/44-18/44-18-30.1_44-18-30.1.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 44-3-3 — Property Exemptions | https://webserver.rilegislature.gov/Statutes/TITLE44/44-3/44-3-3.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 44-5-26 — Assessment Appeals | https://webserver.rilegislature.gov/Statutes/TITLE44/44-5/44-5-26.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 5-53.1-10 — Professional Solicitors | https://webserver.rilegislature.gov/Statutes/TITLE5/5-53.1/5-53.1-10.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 5-53.1-12 — Solicitation Disclosures | https://webserver.rilegislature.gov/Statutes/TITLE5/5-53.1/5-53.1-12.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 5-53.1-14 — Administrative Enforcement | https://webserver.rilegislature.gov/Statutes/TITLE5/5-53.1/5-53.1-14.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 5-53.1-15 — Criminal, Injunctive, and Restitution Remedies | https://webserver.rilegislature.gov/Statutes/TITLE5/5-53.1/5-53.1-15.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 5-53.1-2 — Registration Statements | https://webserver.rilegislature.gov/Statutes/TITLE5/5-53.1/5-53.1-2.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 5-53.1-3 — Exemptions | https://webserver.rilegislature.gov/Statutes/TITLE5/5-53.1/5-53.1-3.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 5-53.1-4 — Financial Statements and Reports | https://webserver.rilegislature.gov/Statutes/TITLE5/5-53.1/5-53.1-4.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 5-53.1-8 — Fundraising Counsel and Professional Fundraisers | https://webserver.rilegislature.gov/Statutes/TITLE5/5-53.1/5-53.1-8.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 5-53.1-9 — Contracts and Custody of Contributions | https://webserver.rilegislature.gov/Statutes/TITLE5/5-53.1/5-53.1-9.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 7-6-56 — Grounds for Revocation | https://webserver.rilegislature.gov/Statutes/TITLE7/7-6/7-6-56.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 7-6-58 — Reinstatement Following Revocation | https://webserver.rilegislature.gov/Statutes/TITLE7/7-6/7-6-58.htm | |
| Rhode Island General Assembly | R.I. Gen. Laws § 7-6-92 — Fees | https://webserver.rilegislature.gov/Statutes/TITLE7/7-6/7-6-92.htm | |
| Rhode Island State Police, Charitable Gaming Unit | Raffle Application | https://risp.ri.gov/media/1821/download | |
| Rhode Island State Police, Charitable Gaming Unit | Raffle Financial Report | https://risp.ri.gov/media/1826/download | |
| Rhode Island General Assembly | Registration of Charitable Trusts — Chapter 18-9 | https://webserver.rilegislature.gov/Statutes/TITLE18/18-9/INDEX.htm | |
| Rhode Island Office of the Attorney General, Charitable Trust Unit | Request to Inspect Charitable Trust Related Documents | https://riag.ri.gov/media/1586/download?language=en | |
| Internal Revenue Service | Restriction of Political Campaign Intervention by Section 501(c)(3) Organizations | https://www.irs.gov/charities-non-profits/charitable-organizations/restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations | |
| Rhode Island Department of State, Business Services Division | Rhode Island Corporate Database | https://business.sos.ri.gov/CorpWeb/CorpSearch/CorpSearch.aspx | |
| Rhode Island Division of Taxation | Rhode Island Division of Taxation Newsletter — Fourth Quarter 2016 | https://tax.ri.gov/sites/g/files/xkgbur541/files/newsletter/Rhode-Island-Division-of-Taxation-Newsletter----Fourth-Quarter-2016.pdf | |
| Rhode Island Department of Business Regulation | Rhode Island eLicensing Portal | https://elicensing.ri.gov/ | |
| Rhode Island Office of Child Support Services | Rhode Island New Hire Reporting | https://ocss.ri.gov/employer-info/new-hire-reporting | |
| Rhode Island Office of Child Support Services | Rhode Island New Hire Reporting Portal | https://www.ri-newhire.com/default | |
| Rhode Island Department of State | Rhode Island Non-Profit Costs & Fees | https://www.sos.ri.gov/divisions/business-services/non-profit/business-basics/costs-and-fees | |
| Rhode Island General Assembly | Rhode Island Nonprofit Corporation Act — Chapter 7-6 | https://webserver.rilegislature.gov/Statutes/TITLE7/7-6/INDEX.HTM | |
| Rhode Island State Police, Charitable Gaming Unit | Rules and Regulations Governing Bingo | https://risp.ri.gov/media/1776/download | |
| Rhode Island Division of Taxation | Sales & Use Tax | https://tax.ri.gov/tax-sections/sales-excise-taxes/sales-use-tax | |
| Rhode Island Division of Taxation | Sales Tax Exempt Organizations | https://tax.ri.gov/tax-sections/audit/sales-tax-exempt-organizations | |
| Rhode Island General Assembly | Solicitation by Charitable Organizations — Chapter 5-53.1 | https://webserver.rilegislature.gov/Statutes/TITLE5/5-53.1/INDEX.htm | |
| Rhode Island Department of State, Business Services Division | Start Your Non-Profit Corporation | https://www.sos.ri.gov/divisions/business-services/non-profit/start-a-non-profit-corporation | |
| Rhode Island Department of Labor and Training | TDI/TCI Information for Employers | https://dlt.ri.gov/individuals/temporary-disability-caregiver-insurance/employers | |
| Rhode Island Department of State, Business Services Division | Update Your Business Information | https://www.sos.ri.gov/divisions/business-services/non-profit/update-your-business-information | |
| City of Warwick | Warwick Resolution Seeking Property-Tax Exemption Legislation | https://www.warwickri.gov/sites/g/files/vyhlif12206/f/agendas/pcr-20-24_res_to_ga_tax_exemption_ricadv_0.pdf | |
| Rhode Island Department of Labor and Training | Workers’ Compensation — Injured Workers and Employer Coverage | https://dlt.ri.gov/workers-compensation/injured-workers |
Recent Rhode Island Compliance Updates
This overview walks through the systems documented in the Rhode Island nonprofit compliance guide: Form 200 and what the $35 filing does and does not buy, the Department of State Form 631 annual report against the separate Department of Business Regulation charity renewal and the Attorney General annual trust report, the more than $25,000 solicitation trigger, the Form EXO-SUE purchaser exemption and its four year certificate, locally administered property tax and the new statewide Non-Owner Occupied Property Tax, the employer and RISavers duties that switch on with a payroll, the raffle and bingo approvals, lobbying and ballot question reporting, and why closing a Rhode Island nonprofit takes several filings rather than one.
Rhode Island runs three separate nonprofit registrations and they answer three different questions. The Department of State creates the corporation, the Department of Business Regulation licenses charitable solicitation once the organization passes more than $25,000 or uses a professional fundraiser, and the Attorney General registers charitable trusts when the organization holds trust property. This article gives the decision framework: which one applies, when two or all three apply at once, what each costs and when each is due, and which assumptions about them are wrong.
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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