Utah
This guide organizes 77 Utah nonprofit compliance facts supported by 81 official sources. 13 entries are currently marked Verification in Progress.
77 facts · 64 source verified · 13 in progress · 81 official sources
On this page
- Start Here
- Compact Operational Reference
- Entity framework and domestic formation
- Governance and internal records
- Current annual report through September 30, 2026
- October 1, 2026 business-entity transition
- Charitable solicitation and annual Form 990 filing
- Professional fundraising and charitable sales promotions
- Corporate changes, dissolution, and reinstatement
- Foreign nonprofits and assumed names
- Corporate, sales, and property taxes
- Employers, unemployment, and workers’ compensation
- Gaming, alcohol, lobbying, campaign finance, and local licensing
- Official Sources
- Recent Compliance Updates
- Methodology & Disclaimer
Start Here
These are Utah’s highest-priority nonprofit compliance decision points. Some apply at formation or recur regularly; others apply only when the organization solicits contributions, hires employees, owns property, operates across state lines, conducts regulated fundraising, or winds down. Two of these entries — the current annual report’s portal-expiration conflict and the October 1, 2026 transition's migration mechanics — remain VERIFICATION IN PROGRESS. Check each entry’s applicability before acting.
- File nonprofit Articles of Incorporation and pay the current $59 fee Applies to: A new domestic Utah nonprofit corporation.
- File the current nonprofit annual report within 60 days after the Division mails the prescribed form Applies to: Domestic and registered foreign nonprofit corporations with a report due before October 1, 2026.
- File the future annual registration under Chapter 16-1a beginning October 1, 2026 Applies to: Domestic and registered foreign nonprofit corporations with filings due on or after October 1, 2026.
- Do not renew the former general ordinary-charity registration after May 6, 2026 Applies to: An ordinary charitable organization soliciting in Utah after May 6, 2026.
- File the most recently filed unredacted IRS Form 990-series return annually with the Division Applies to: A charitable organization covered by current §13-22-110, including covered domestic or foreign nonprofit entities doing business in Utah.
- Register before acting as a professional fundraiser in covered Utah activity Applies to: A person paid to solicit contributions, direct solicitation activity, or receive custody/control of contributions within the statutory definition and Utah nexus.
- File Articles of Dissolution and pay the current filing fee Applies to: A domestic Utah nonprofit ending corporate existence.
- Register a foreign nonprofit before transacting affairs in Utah unless an exclusion applies Applies to: A nonprofit corporation formed outside Utah that will transact business in Utah.
- Apply for a Utah sales-tax exemption number using TC-160 Applies to: A religious or charitable institution seeking exemption on qualifying purchases.
- Apply to the county for charitable, religious, or educational property-tax exemption Applies to: A nonprofit owning real or personal property in Utah and claiming exemption.
- Apply the nonprofit unemployment coverage test of four employees in 20 weeks Applies to: A §501(c)(3) nonprofit employer.
- Maintain workers’ compensation coverage beginning with the first covered employee Applies to: A nonprofit with one or more Utah employees.
- Do not conduct ordinary raffles, bingo, poker, or casino-style charitable gaming in Utah Applies to: A nonprofit considering a raffle, bingo game, drawing for consideration, poker event, or casino night.
Compact Operational Reference
A summary and navigation device only. Every row links to the complete requirement below, where each fee, deadline, threshold operator, and exception is stated in full. Utah affirmatively prohibits ordinary charitable raffles and bingo — there is no ordinary permit to obtain.
Entity framework and domestic formation
Creating the Utah nonprofit corporation: Articles, incorporators, name reservation, the registered agent, delayed effectiveness, certificates of existence, and correction filings.
Utah corporate status does not itself create federal §501(c)(3) recognition, sales-tax or property-tax exemption, employer coverage, fundraising-actor registration, or local licensing. Each system has its own trigger.
- Deadline
- When each separate system is triggered.
- Fee
- Fees vary by system.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Responsible party
- Utah Division of Corporations and Commercial Code; IRS; Utah State Tax Commission; other agencies
- Frequency
- Continuous
- How to comply
- Use the filing or application required by each agency.
- Official form or portal
- Utah OneStop/Business Registration; agency-specific forms and portals.
Applies to: Any Utah nonprofit corporation or foreign nonprofit operating in Utah.
- A valid corporation may exist without federal exemption; a §501(c)(3) may still owe Utah filings.
- Treating one approval as another can leave the organization delinquent, taxable, uninsured, or unauthorized.
- Colorado nonprofit corporation type required
- Illinois nonprofit corporation type required
Last verified: 2026-07-30
Official sources: Utah Department of Commerce and 3 more
View official sources (4)
File nonprofit Articles of Incorporation with the Division. The current fee schedule lists $59; corporate existence begins when the accepted filing becomes effective.
- Deadline
- Before operating as a Utah nonprofit corporation.
- Fee
- $59; current portal may display a payment-service charge.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- One time
- How to comply
- Online through Utah business services or by paper filing.
- Official form or portal
- Nonprofit Articles of Incorporation; Utah business-registration portal.
Applies to: A new domestic Utah nonprofit corporation.
- Charity Form 990 filing and tax exemptions are separate.
- No Utah nonprofit corporation is formed until the filing is accepted and effective.
- Arizona articles of incorporation required
- South Carolina articles of incorporation required
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 2 more
View official sources (3)
One or more incorporators sign the Articles. Current law requires each incorporator’s name and address; an incorporator may act in an individual or authorized representative capacity.
- Deadline
- At formation.
- Fee
- Included in the Articles fee.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- One time
- How to comply
- Complete and sign the Articles in the correct capacity.
- Official form or portal
- Nonprofit Articles of Incorporation.
Applies to: A new domestic Utah nonprofit corporation.
- No separate Utah-residency requirement was found for incorporators.
- A missing or unauthorized signature can cause rejection or filing liability.
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 1 more
View official sources (2)
The Articles must state one or more purposes, a compliant corporate name, registered-agent/office information, each incorporator’s name and address, and whether the corporation will have voting members.
- Deadline
- At formation.
- Fee
- Included in the $59 fee.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- One time
- How to comply
- Complete all required Articles fields and attachments.
- Official form or portal
- Nonprofit Articles of Incorporation.
Applies to: A new domestic Utah nonprofit corporation.
- Initial directors and officers may be added but are not universal minimum Articles provisions.
- Missing mandatory provisions can cause rejection or governance ambiguity.
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 1 more
View official sources (2)
Utah’s minimum Articles language does not by itself guarantee federal qualification. Add appropriately limited charitable-purpose, private-inurement/private-benefit, and asset-dedication provisions before applying to the IRS.
- Deadline
- Preferably at formation; otherwise before the federal exemption determination.
- Fee
- Included at formation; amendment fee applies later.
- Filing agency
- Internal Revenue Service
- Responsible party
- Utah Division of Corporations and Commercial Code; Internal Revenue Service
- Frequency
- Formation or amendment
- How to comply
- Add supplemental provisions to the Articles or file an amendment/restatement.
- Official form or portal
- Articles attachment; amendment/restatement filing.
Applies to: A Utah nonprofit intending to seek or maintain §501(c)(3) recognition.
- Language must fit the organization and any donor or trust restrictions.
- The corporation may be valid under Utah law but fail or delay federal exemption.
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 1 more
View official sources (2)
A person may reserve an available nonprofit corporate name by filing an application. The reservation lasts 120 days from the Division’s receipt, may be renewed, and may be transferred.
- Deadline
- Optional before formation; each reservation lasts 120 days from Division receipt.
- Fee
- $22, as shown by the current Division fee schedule and filing service.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- Event-triggered
- How to comply
- Search Division records and file a reservation if needed.
- Official form or portal
- Business name search; name-reservation filing.
Applies to: A forming nonprofit or applicant seeking a temporary name hold.
- Reservation does not create entity status or trademark rights.
- An unavailable name can cause rejection.
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 2 more
View official sources (3)
Maintain a registered agent and registered office in Utah and promptly file a change when either changes.
- Deadline
- At formation or foreign registration and continuously thereafter.
- Fee
- $15 change fee under the accessible current fee schedule; verify before filing.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- Continuous
- How to comply
- File the applicable agent/office change online or on paper.
- Official form or portal
- Registered Agent/Office Change filing.
Applies to: Domestic and registered foreign nonprofit corporations.
- Principal-office information does not replace the registered office.
- Failure can lead to missed service and administrative dissolution or foreign termination.
- Arizona registered agent required
- South Dakota registered agent required
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 2 more
View official sources (3)
A filed document may specify a delayed effective date and time no later than 90 days after filing. Before that delayed time, the filer may withdraw the document by filing a certificate of withdrawal.
- Deadline
- State the delayed date and time in the filing; maximum delay is 90 days after filing.
- Fee
- Included in filing fee.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- One time
- How to comply
- Complete the effective-date field or attachment.
- Official form or portal
- Articles of Incorporation.
Applies to: A filer that does not want immediate effectiveness.
- Future Chapter 16-1a standardizes filing-effectiveness rules on October 1, 2026.
- An invalid delayed date can cause rejection or unintended immediate effectiveness.
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 2 more
View official sources (3)
Order a certificate of existence from the Division when required by a bank, grantor, regulator, or foreign jurisdiction. It does not prove federal exemption or tax clearance.
- Deadline
- When requested.
- Fee
- Current fee schedule controls; accessible schedule lists $12.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- Event-triggered
- How to comply
- Order through the Division’s certificate service.
- Official form or portal
- Certificate of Existence / Good Standing service.
Applies to: A nonprofit needing official good-standing or existence evidence.
- Certificate content and terminology transition into Chapter 16-1a on October 1, 2026.
- Failure to provide current evidence can delay a transaction.
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 1 more
View official sources (2)
Use a correction filing for a filed record containing an inaccurate statement, defect in execution, or transmission error. The correction must identify the record and error and state the corrected information; it is not a substitute for a substantive amendment.
- Deadline
- Promptly after discovery.
- Fee
- $12, as confirmed by the current Division filing service.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- Event-triggered
- How to comply
- File the correction document with the Division.
- Official form or portal
- Statement/Articles of Correction.
Applies to: A nonprofit discovering a defect or inaccurate statement in a filed document.
- Correction cannot replace required member, board, or third-person approval for a substantive amendment.
- Leaving an inaccurate public filing can create notice and transaction problems.
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 2 more
View official sources (3)
Governance and internal records
What the board, officers, and members must look like once the Articles are filed, and the records, inspection, fiduciary, and indemnification rules that govern them. Most of these are internal duties with no state filing.
A Utah nonprofit board must have at least three directors. Directors are individuals; governing documents may impose additional qualifications.
- Deadline
- At organization and continuously.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Elect or appoint directors and retain minutes and rosters.
- Official form or portal
- Bylaws; organizational records.
Applies to: An ordinary board-governed Utah nonprofit corporation.
- No universal Utah residency requirement was identified; member qualifications may be added in governing documents.
- A board below the statutory minimum may lack valid authority.
- Colorado minimum number of directors required
- Oregon minimum number of directors required
Last verified: 2026-07-30
Official source: Utah Legislature — Utah Code Part 8 — Directors and Officers
View official source
Use the Articles, bylaws, and Act for director selection, terms, removal, resignation, vacancies, notice, remote participation, quorum, voting, written consent, and committee delegation. Document each action.
- Deadline
- At each governance action.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Meetings or valid written action; retain minutes and consents.
- Official form or portal
- Bylaws; minutes; written consents; committee charters.
Applies to: Utah nonprofit directors and committees.
- Committees may not exercise powers reserved to members or the full board by law.
- Defective procedure can make action challengeable.
Last verified: 2026-07-30
Official sources: Utah Legislature and 1 more
View official sources (2)
The corporation must have the officer roles required by the Act, including president, secretary, and treasurer. One individual may hold more than one office unless the Articles or bylaws provide otherwise, but execution and conflict controls still apply.
- Deadline
- Promptly after formation and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Board or member action documented in minutes.
- Official form or portal
- Bylaws; officer resolutions.
Applies to: Every Utah nonprofit corporation.
- Religious or specially structured organizations should reconcile statutory functions with internal titles.
- Missing required officers can impair execution, records, and filings.
- Colorado required officers required
- Tennessee required officers required
Last verified: 2026-07-30
Official source: Utah Legislature — Utah Code §16-6a-818
View official source
The Articles must state whether the corporation has voting members. Bylaws should define classes, admission, voting, proxies, meetings, notice, quorum, written action, and termination rights consistently with the Act.
- Deadline
- At formation and before member action.
- Fee
- No state fee unless Articles are amended.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous/event-triggered
- How to comply
- Use Articles, bylaws, membership records, notices, ballots, proxies, and minutes.
- Official form or portal
- Articles; bylaws; membership ledger.
Applies to: A nonprofit with voting or nonvoting statutory members.
- Donors, volunteers, clients, or subscribers are not statutory members merely by label.
- Unclear member status can invalidate elections and fundamental transactions.
Last verified: 2026-07-30
Official sources: Utah Legislature and 1 more
View official sources (2)
Maintain permanent minutes and action records, appropriate accounting records, governing documents, communications, current director/officer information, and membership records where applicable.
- Deadline
- Continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Maintain secure paper or electronic records.
- Official form or portal
- Corporate record book and accounting system.
Applies to: Every Utah nonprofit corporation.
- Other tax, payroll, grant, or fundraising laws may require longer retention.
- Missing records impair governance, tax, audit, inspection, and litigation functions.
Last verified: 2026-07-30
Official source: Utah Legislature — Utah Code Part 16 — Records, Information, and Reports
View official source
Provide records that a member or director is entitled to inspect after applicable notice, proper-purpose, and scope conditions are met, while protecting confidential information.
- Deadline
- Within the statutory response period after a qualifying request.
- Fee
- No state filing fee; reasonable copying costs may apply.
- Responsible party
- Internal corporate governance; courts
- Frequency
- Event-triggered
- How to comply
- Document the request, purpose, response, and confidentiality limits.
- Official form or portal
- No universal state form.
Applies to: A corporation receiving a qualifying inspection request.
- Public access, member inspection, director inspection, and federal Form 990 disclosure are different systems.
- Wrongful refusal can lead to court relief; over-disclosure can violate privacy duties.
Last verified: 2026-07-30
Official sources: Utah Legislature and 1 more
View official sources (2)
Act in good faith, with prudent care, in the corporation’s best interests, disclose conflicts, use disinterested approval and fairness safeguards, and do not make prohibited loans or private distributions.
- Deadline
- At every material decision.
- Fee
- No state fee.
- Filing agency
- Utah Attorney General (UT AG)
- Responsible party
- Internal corporate governance; courts; Attorney General as applicable
- Frequency
- Continuous
- How to comply
- Use disclosures, recusals, comparison data, approvals, and minutes.
- Official form or portal
- Conflict disclosures; board minutes; contracts.
Applies to: Directors, officers, and key decision-makers.
- Reasonable reliance and indemnification are available only within statutory limits.
- Breach can lead to rescission, restitution, damages, injunction, or removal.
Last verified: 2026-07-30
Official sources: Utah Legislature and 1 more
View official sources (2)
Apply the statutory eligibility, determination, and repayment-undertaking rules before indemnifying or advancing expenses; the corporation may purchase appropriate insurance.
- Deadline
- When a covered proceeding or expense arises.
- Fee
- No state filing fee; insurance and legal costs vary.
- Responsible party
- Internal corporate governance; courts
- Frequency
- Event-triggered
- How to comply
- Use board findings, undertakings, agreements, and insurance notices.
- Official form or portal
- No universal state form.
Applies to: A nonprofit responding to a claim involving a director, officer, employee, or agent.
- Mandatory, permissive, and court-ordered indemnification are distinct.
- Unauthorized payment can create corporate and fiduciary liability.
Last verified: 2026-07-30
View official source
Current annual report through September 30, 2026
The recurring corporate annual report that controls through September 30, 2026, including its fee, late fee, rejection-and-correction rule, and the unresolved conflict between the statute’s mailed-notice deadline and the portal’s expiration date.
Through September 30, 2026, every domestic nonprofit corporation and authorized foreign nonprofit corporation must deliver the annual report no later than 60 days after the Division mails the prescribed form. Proof of mailing may satisfy the duty.
- Deadline
- No later than 60 days after the Division mails the annual-report form.
- Fee
- $18.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- Annual
- How to comply
- Online renewal or current paper annual report/renewal.
- Official form or portal
- Utah Business Renewal; Annual Report/Renewal form.
Applies to: Domestic and registered foreign nonprofit corporations with a report due before October 1, 2026.
- Preserve any conflict between a portal date, mailed notice, and statutory 60-day language; act by the earliest clearly stated date.
- Late filing can cause a $10 late fee and progress to administrative dissolution or foreign termination.
- Colorado annual or biennial report required
- Texas annual or biennial report required in some cases
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 2 more
View official sources (3)
The Division’s current filing service charges $18 for the nonprofit annual report or renewal and a $10 late fee during the late-renewal period.
- Deadline
- Pay with the annual filing; late fee applies after the displayed expiration or due date while late renewal remains available.
- Fee
- $18 annual filing; $10 late fee.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- Annual
- How to comply
- Online renewal or current paper annual report/renewal.
- Official form or portal
- Utah Business Renewal; Annual Report/Renewal form.
Applies to: Domestic and registered foreign nonprofit corporations with a report due before October 1, 2026.
- Preserve any conflict between a portal date, mailed notice, and statutory 60-day language; act by the earliest clearly stated date.
- Late filing can cause a $10 late fee and progress to administrative dissolution or foreign termination.
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 1 more
View official sources (2)
The Division must reject an incomplete annual report. If an otherwise timely report is corrected and returned within 30 days after the rejection notice becomes effective, the corrected report is treated as timely.
- Deadline
- Within 30 days after the effective date of the Division’s rejection notice.
- Fee
- No separate correction fee stated for returning the rejected report; ordinary filing fee remains due.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- Annual
- How to comply
- Complete the online renewal or paper form and retain acceptance evidence.
- Official form or portal
- Annual Report/Renewal; Renewal with Changes.
Applies to: A nonprofit filing under current §16-6a-1607.
- A registered-agent change may use a separate consent/change workflow.
- Incomplete or inaccurate information can cause rejection or leave public records stale.
Last verified: 2026-07-30
Official sources: Utah Legislature and 1 more
View official sources (2)
A nonprofit may use the simplified certification when no annual-report information changed. It may file an amended annual report later, but amendment is permitted rather than mandatory.
- Deadline
- With the annual filing; amendment is event-triggered.
- Fee
- $18 annual filing; amended-report fee is whatever the current Division workflow displays.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- Annual
- How to comply
- Complete the online renewal or paper form and retain acceptance evidence.
- Official form or portal
- Annual Report/Renewal; Renewal with Changes.
Applies to: A nonprofit filing under current §16-6a-1607.
- A registered-agent change may use a separate consent/change workflow.
- Incomplete or inaccurate information can cause rejection or leave public records stale.
Last verified: 2026-07-30
Official sources: Utah Legislature and 1 more
View official sources (2)
The public entity record and renewal portal display an annual expiration or anniversary-based date, while current §16-6a-1607 measures the legal filing deadline from the Division’s mailing of the prescribed form. Current public guidance does not fully explain the relationship.
- Deadline
- Use the entity-record expiration date for operational planning and do not exceed the statutory 60-day period after mailing; obtain written Division confirmation if the dates diverge.
- Fee
- $18; $10 late fee if the portal treats the filing as late.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- Annual
- How to comply
- Online renewal or current paper annual report/renewal.
- Official form or portal
- Utah Business Renewal; Annual Report/Renewal form.
Applies to: Domestic and registered foreign nonprofit corporations with a report due before October 1, 2026.
- Preserve any conflict between a portal date, mailed notice, and statutory 60-day language; act by the earliest clearly stated date.
- Late filing can cause a $10 late fee and progress to administrative dissolution or foreign termination.
Verification in progress: The public entity record and renewal portal display an annual expiration or anniversary-based date, while current §16-6a-1607 measures the legal filing deadline from the Division’s mailing of the prescribed form. Current public guidance does not fully explain the relationship. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND on whether the portal expiration date is itself the legal due date. Needed to resolve: Utah Division of Corporations and Commercial Code or a current controlling official implementation source
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Utah Legislature and 2 more
View official sources (3)
October 1, 2026 business-entity transition
The future Chapter 16-1a annual-registration system that replaces §16-6a-1607 on October 1, 2026. Repeal of the current statute does not end recurring maintenance, and several migration mechanics remain unresolved.
Effective October 1, 2026, a domestic or registered foreign filing entity, including a nonprofit corporation, must file the common annual registration required by Chapter 16-1a. Repeal of §16-6a-1607 does not end recurring maintenance.
- Deadline
- As prescribed by Utah Code §16-1a-401 effective October 1, 2026.
- Fee
- Fee is expected to remain governed by the Division fee schedule; no future-specific fee change was confirmed.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- Annual
- How to comply
- Use the future Division annual-registration workflow when published.
- Official form or portal
- Future Chapter 16-1a annual registration; operational form/portal not yet confirmed.
Applies to: Domestic and registered foreign nonprofit corporations with filings due on or after October 1, 2026.
- Reports due before October 1 remain under current law; do not apply future rules early.
- Failure can lead to delinquency and administrative termination under the new common provisions.
Last verified: 2026-07-30
Official sources: Utah Legislature and 2 more
View official sources (3)
The future annual registration reports the entity name, jurisdiction, registered agent, principal office, and other information prescribed by §16-1a-402; delinquency and administrative termination follow the common Chapter 16-1a process.
- Deadline
- Annual beginning on or after October 1, 2026 under the date prescribed by the Division and statute.
- Fee
- The enacted duty is clear; the Division’s post-transition fee implementation should be checked at filing.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- Annual
- How to comply
- Use the future Division annual-registration workflow when published.
- Official form or portal
- Future Chapter 16-1a annual registration; operational form/portal not yet confirmed.
Applies to: Domestic and registered foreign nonprofit corporations with filings due on or after October 1, 2026.
- Reports due before October 1 remain under current law; do not apply future rules early.
- Failure can lead to delinquency and administrative termination under the new common provisions.
Last verified: 2026-07-30
Official sources: Utah Legislature and 1 more
View official sources (2)
Chapter 93 establishes the future legal system, but current public materials do not fully state whether existing nonprofits retain the same expiration date, which filing governs a report already delinquent on October 1, or how rejected and in-process filings migrate.
- Deadline
- Before any filing due on or after October 1, 2026 when the portal or notice is unclear.
- Fee
- Use the fee displayed by the official post-transition portal; no separate migration fee is confirmed.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- One-time transition
- How to comply
- Use the current portal if accepted and obtain written Division confirmation.
- Official form or portal
- Future transition guidance not yet published.
Applies to: A nonprofit whose due date or delinquency straddles October 1, 2026.
- Do not delay a filing due before October 1 in anticipation of the new law.
- Using the wrong workflow could cause rejection or delinquency.
Verification in progress: Chapter 93 establishes the future legal system, but current public materials do not fully state whether existing nonprofits retain the same expiration date, which filing governs a report already delinquent on October 1, or how rejected and in-process filings migrate. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for the complete transition workflow. Needed to resolve: Utah Division of Corporations and Commercial Code or a current controlling official implementation source
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Utah Legislature and 2 more
View official sources (3)
Charitable solicitation and annual Form 990 filing
Chapter 95’s May 6, 2026 repeal of the former ordinary charity-registration workflow, and the annual Utah Form 990-series filing that takes its place for covered charitable organizations.
Chapter 95 removed the former general ordinary-charity registration workflow. An ordinary charitable organization should not file or renew the former DCP charity certificate merely because it solicits, but must continue the separate duties that remain.
- Deadline
- Applies to covered activity on and after May 6, 2026.
- Fee
- No ordinary charity-registration fee under the former DCP workflow.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Responsible party
- Utah Division of Corporations and Commercial Code; Utah Division of Consumer Protection
- Frequency
- Continuous classification
- How to comply
- Maintain corporate registration and make the separate annual Form 990-series filing; do not renew a former “-CHAR” registration unless the agency directs otherwise.
- Official form or portal
- DCCC nonprofit registration and Form 990 filing; former DCP forms are superseded for ordinary charities.
Applies to: An ordinary charitable organization soliciting in Utah after May 6, 2026.
- Professional fundraising actors, deceptive practices, fiduciary rules, and sales-promotion duties remain regulated.
- Using a stale form can create unnecessary filings and fees; failing separate duties can still create liability.
Last verified: 2026-07-30
Official sources: Utah Division of Consumer Protection and 3 more
View official sources (4)
Current law no longer requires the former ordinary registration, but no comprehensive official transition instruction was located addressing affirmative cancellation, refunds of paid fees, or treatment of still-visible certificates.
- Deadline
- Only if the Division or DCP sends a transition instruction.
- Fee
- No cancellation fee confirmed.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Responsible party
- Utah Division of Corporations and Commercial Code; Utah Division of Consumer Protection
- Frequency
- Continuous classification
- How to comply
- Maintain corporate registration and make the separate annual Form 990-series filing; do not renew a former “-CHAR” registration unless the agency directs otherwise.
- Official form or portal
- DCCC nonprofit registration and Form 990 filing; former DCP forms are superseded for ordinary charities.
Applies to: An ordinary charitable organization soliciting in Utah after May 6, 2026.
- Professional fundraising actors, deceptive practices, fiduciary rules, and sales-promotion duties remain regulated.
- Using a stale form can create unnecessary filings and fees; failing separate duties can still create liability.
Verification in progress: Current law no longer requires the former ordinary registration, but no comprehensive official transition instruction was located addressing affirmative cancellation, refunds of paid fees, or treatment of still-visible certificates. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for legacy certificate closeout. Needed to resolve: Utah Division of Corporations and Commercial Code; Utah Division of Consumer Protection or a current controlling official implementation source
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Utah Division of Consumer Protection and 1 more
View official sources (2)
A charitable organization that is a domestic nonprofit corporation or foreign nonprofit corporation must annually file an unredacted copy of its most recently filed IRS Form 990, 990-EZ, 990-N, or 990-PF with the Division of Corporations and Commercial Code.
- Deadline
- Annually; the current statute does not itself state a numeric day.
- Fee
- No separate statutory filing fee stated.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- Annual
- How to comply
- Use the Division’s nonprofit filing workflow when available.
- Official form or portal
- DCCC Form 990-series upload; determination-letter alternative for a new organization.
Applies to: A charitable organization covered by current §13-22-110, including covered domestic or foreign nonprofit entities doing business in Utah.
- An organization not required to file any listed federal return is exempt from this state filing.
- Nonfiling may support enforcement and can affect entity compliance; exact operational consequence should be confirmed.
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 2 more
View official sources (3)
A covered charitable organization is not required to make the Utah annual filing if it is not required to file any of the listed federal returns. This may cover churches and other organizations only when federal law actually imposes no listed filing duty.
- Deadline
- At each annual filing determination.
- Fee
- No fee stated.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Responsible party
- Utah Division of Corporations and Commercial Code; IRS
- Frequency
- Annual
- How to comply
- Retain federal classification support and file if any listed return is required.
- Official form or portal
- DCCC filing or no-federal-return documentation.
Applies to: A charitable organization that may be exempt from federal Form 990-series filing.
- The exception is tied to federal filing obligation, not merely religious identity or small size.
- Misclassification can produce an omitted Utah filing.
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 1 more
View official sources (2)
A newly organized charitable nonprofit that has not yet filed a listed Form 990-series return may satisfy the incorporation-related information requirement with the IRS determination letter if it is within the statutory age limit.
- Deadline
- At the formation-related filing stage when no listed return has yet been filed.
- Fee
- No separate fee stated.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- Formation and annual
- How to comply
- Follow the current §13-22-110 filing and any live Division instructions.
- Official form or portal
- Articles workflow; DCCC Form 990 filing.
Applies to: A charitable nonprofit forming or operating after January 1, 2025.
- A new organization may use the recent IRS determination-letter alternative.
- Reading an older cross-reference in isolation can create an obsolete filing requirement.
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 1 more
View official sources (2)
The substantive annual filing duty is enacted, but current official public materials do not fully state the numeric due date, extension treatment, filing portal, rejected-submission correction, or treatment of amended federal returns.
- Deadline
- File promptly after the federal return is filed and follow any Division instruction; obtain written confirmation until a numeric deadline is published.
- Fee
- No separate statutory fee stated; portal fee not confirmed.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- Annual
- How to comply
- Use the Division’s nonprofit filing workflow when available.
- Official form or portal
- DCCC Form 990-series upload; determination-letter alternative for a new organization.
Applies to: A charitable organization covered by current §13-22-110, including covered domestic or foreign nonprofit entities doing business in Utah.
- An organization not required to file any listed federal return is exempt from this state filing.
- Nonfiling may support enforcement and can affect entity compliance; exact operational consequence should be confirmed.
Verification in progress: The substantive annual filing duty is enacted, but current official public materials do not fully state the numeric due date, extension treatment, filing portal, rejected-submission correction, or treatment of amended federal returns. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for complete operational implementation. Needed to resolve: Utah Division of Corporations and Commercial Code or a current controlling official implementation source
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Utah Division of Consumer Protection and 2 more
View official sources (3)
Professional fundraising and charitable sales promotions
Applies when the organization uses a professional fundraiser, a fundraising consultant, or a commercial co-venturer, or when solicitation-conduct and fiduciary rules apply to anyone handling contributions.
A professional fundraiser must register before soliciting contributions directed to Utah, originating solicitation in Utah, or conducting covered activity through a Utah place of business or Utah employee.
- Deadline
- Before covered professional-fundraising activity.
- Fee
- Current fee and bond amount require confirmation against post-May 6 forms.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- Annual/term-based
- How to comply
- File the professional-fundraiser application, bond, contracts, and campaign materials required by current law.
- Official form or portal
- Current post-Chapter-95 professional fundraiser filing; older DCP forms require status review.
Applies to: A person paid to solicit contributions, direct solicitation activity, or receive custody/control of contributions within the statutory definition and Utah nexus.
- Employees, officers, volunteers, consultants without solicitation/custody, and commercial co-venturers are distinct categories.
- Unregistered activity can support denial, injunction, civil penalties, and other enforcement.
- Colorado charitable solicitation registration required
- Arizona charitable solicitation registration required in some cases
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 2 more
View official sources (3)
A professional fundraising consultant with the statutory Utah business-presence or service nexus must register before providing covered consulting services. A consultant that solicits or takes custody of contributions may become a professional fundraiser.
- Deadline
- Before covered consulting activity.
- Fee
- Current fee requires post-May 6 confirmation.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- Annual/term-based
- How to comply
- File the consultant registration and required contracts/records.
- Official form or portal
- Professional Fundraising Consultant registration.
Applies to: A paid adviser who plans, manages, advises, or prepares fundraising but does not solicit or take custody of contributions.
- Employees, officers, volunteers, and commercial co-venturers remain separate.
- Misclassification can result in unregistered fundraiser activity.
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 2 more
View official sources (3)
A registered professional fundraiser must maintain the statutory surety bond for the benefit of persons injured by violations.
- Deadline
- Before registration becomes effective and continuously while registered.
- Fee
- Bond amount and current filing mechanics should be confirmed in the current Division workflow.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- Annual/term-based
- How to comply
- File the professional-fundraiser application, bond, contracts, and campaign materials required by current law.
- Official form or portal
- Current post-Chapter-95 professional fundraiser filing; older DCP forms require status review.
Applies to: A person paid to solicit contributions, direct solicitation activity, or receive custody/control of contributions within the statutory definition and Utah nexus.
- Employees, officers, volunteers, consultants without solicitation/custody, and commercial co-venturers are distinct categories.
- Unregistered activity can support denial, injunction, civil penalties, and other enforcement.
Verification in progress: A registered professional fundraiser must maintain the statutory surety bond for the benefit of persons injured by violations. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for the complete current bond mechanics. Needed to resolve: Utah Division of Corporations and Commercial Code or a current controlling official implementation source
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Utah Legislature and 2 more
View official sources (3)
Professional fundraising campaigns must use the contracts, campaign notices, custody controls, records, and reports required by current Chapter 22 and applicable rules. Contributions must be handled according to the statutory custody and accounting requirements.
- Deadline
- Before the campaign and at each statutory reporting event.
- Fee
- No separate campaign fee confirmed.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Responsible party
- Utah Division of Corporations and Commercial Code; Division of Consumer Protection for enforcement as assigned
- Frequency
- Per campaign and retention period
- How to comply
- File contract/campaign materials and retain statutory records.
- Official form or portal
- Campaign notice/report; contract filing; scripts and financial records.
Applies to: A registered professional fundraiser or consultant and the charitable organization using the service.
- Exact filings depend on whether the actor is a fundraiser or consultant and whether compensation is campaign-based.
- Failure can support suspension, revocation, penalties, and fiduciary claims.
Last verified: 2026-07-30
Official sources: Utah Legislature and 2 more
View official sources (3)
The registration triggers are source-verified, but current post-May 6 forms, fee amounts, registration terms, and renewal workflow are not fully and consistently published.
- Deadline
- Before registration or renewal.
- Fee
- Official confirmation not found in a current post-May 6 operational source.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Responsible party
- Utah Division of Corporations and Commercial Code; Division of Consumer Protection for enforcement as assigned
- Frequency
- Per campaign and retention period
- How to comply
- File contract/campaign materials and retain statutory records.
- Official form or portal
- Campaign notice/report; contract filing; scripts and financial records.
Applies to: A registered professional fundraiser or consultant and the charitable organization using the service.
- Exact filings depend on whether the actor is a fundraiser or consultant and whether compensation is campaign-based.
- Failure can support suspension, revocation, penalties, and fiduciary claims.
Verification in progress: The registration triggers are source-verified, but current post-May 6 forms, fee amounts, registration terms, and renewal workflow are not fully and consistently published. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for complete registration mechanics. Needed to resolve: Utah Division of Corporations and Commercial Code; Division of Consumer Protection for enforcement as assigned or a current controlling official implementation source
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Utah Division of Consumer Protection and 2 more
View official sources (3)
A commercial co-venturer must state in each advertisement the dollar amount or the percentage per unit of goods or services purchased or used that will benefit the charitable organization or purpose.
- Deadline
- In every covered advertisement before publication or use.
- Fee
- No general registration fee or filing fee established by the reviewed current provision.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Responsible party
- Utah Division of Consumer Protection; Utah Division of Corporations and Commercial Code
- Frequency
- Per promotion
- How to comply
- Include the disclosure in the advertisement; retain substantiation records as prudent risk management.
- Official form or portal
- No general state registration form established by §13-22-114.
Applies to: A business conducting a charitable sales promotion with a charitable organization.
- Current law does not support assuming a general co-venturer registration certificate.
- Misleading promotions can trigger consumer-protection and Charitable Solicitations Act enforcement.
Last verified: 2026-07-30
Official sources: Utah Legislature and 1 more
View official sources (2)
Use charitable contributions for represented purposes, maintain accurate records, avoid material misrepresentation and misleading omissions, do not imply state endorsement, and obtain consent before using another person’s name or endorsement.
- Deadline
- At every solicitation and expenditure.
- Fee
- No filing fee.
- Filing agency
- Utah Division of Consumer Protection (DCP)
- Responsible party
- Utah Division of Consumer Protection; Attorney General; courts; prosecutors
- Frequency
- Continuous
- How to comply
- Use accurate scripts, consent records, accounting, and complaint controls.
- Official form or portal
- No universal filing form.
Applies to: Charities, professional fundraising actors, officers, directors, trustees, employees, and others soliciting, collecting, or expending contributions.
- Religious and other narrow exceptions must be read provision by provision.
- Violations can support civil remedies, agency enforcement, restitution, and criminal liability under applicable provisions.
Last verified: 2026-07-30
Official sources: Utah Legislature and 1 more
View official sources (2)
Corporate changes, dissolution, and reinstatement
Applies when the organization amends its Articles, undertakes a merger or other fundamental transaction, winds down, or needs to cure administrative dissolution and reinstate.
Obtain required board/member/third-person approvals and file an amendment or restatement for substantive Articles changes. Use a simpler information-change filing only for eligible non-Articles information.
- Deadline
- Before treating the substantive change as effective.
- Fee
- Current fee schedule lists $17 for amendments; verify live fee.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- Event-triggered
- How to comply
- File online or on paper through the Division.
- Official form or portal
- Articles of Amendment; Restated Articles; Registration Information Change.
Applies to: A nonprofit changing its name, purpose, voting-member status, or another Articles provision.
- Charitable-purpose, member-status, and asset changes require heightened review.
- An unfiled substantive change may be ineffective and can create public-record conflicts.
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 1 more
View official sources (2)
Prepare the statutory plan, obtain board/member and any required third-person approvals, file the transaction document, and protect restricted charitable assets. Chapter 93 moves many filing mechanics into Chapter 16-1a on October 1, 2026 without eliminating the transaction.
- Deadline
- Before the transaction becomes effective.
- Fee
- Transaction-specific fees apply.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Responsible party
- Utah Division of Corporations and Commercial Code; courts or Attorney General as applicable
- Frequency
- Event-triggered
- How to comply
- Use the Division’s merger/conversion/domestication filing and preserve approvals and asset records.
- Official form or portal
- Transaction-specific filing.
Applies to: A nonprofit considering a merger, conversion, domestication, or sale of substantially all assets.
- Tax exemptions, registrations, contracts, and licenses do not automatically continue.
- An improperly approved or filed transaction can be ineffective and create fiduciary liability.
Verification in progress: Prepare the statutory plan, obtain board/member and any required third-person approvals, file the transaction document, and protect restricted charitable assets. Chapter 93 moves many filing mechanics into Chapter 16-1a on October 1, 2026 without eliminating the transaction. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for all post-October 1 transaction forms and fees. Needed to resolve: Utah Division of Corporations and Commercial Code; courts or Attorney General as applicable or a current controlling official implementation source
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Utah Legislature and 1 more
View official sources (2)
Authorize dissolution through the board and, when applicable, voting members or another required approver before filing dissolution documents.
- Deadline
- Before filing Articles of Dissolution or beginning final distribution.
- Fee
- No separate fee for internal authorization.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Responsible party
- Utah Division of Corporations and Commercial Code; courts; Attorney General as applicable
- Frequency
- One time
- How to comply
- Board and member resolutions or written consents retained in corporate records.
- Official form or portal
- Corporate resolutions; Articles of Dissolution filed separately.
Applies to: A domestic Utah nonprofit ending corporate existence.
- Corporate dissolution does not close Form 990, federal, tax, payroll, UI, workers’ compensation, assumed-name, alcohol, political, or local accounts.
- Incomplete dissolution leaves liabilities, claims, and fiduciary duties unresolved.
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 1 more
View official sources (2)
After valid authorization, file Articles of Dissolution containing the statutory statements. Filing begins or records the dissolution process but does not itself complete every account closure.
- Deadline
- After authorization and before representing the corporation as dissolved.
- Fee
- $15, as shown by the current Division filing service.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Responsible party
- Utah Division of Corporations and Commercial Code; courts; Attorney General as applicable
- Frequency
- One time
- How to comply
- File Articles of Dissolution and retain the winding-up record.
- Official form or portal
- Articles of Dissolution.
Applies to: A domestic Utah nonprofit ending corporate existence.
- Corporate dissolution does not close Form 990, federal, tax, payroll, UI, workers’ compensation, assumed-name, alcohol, political, or local accounts.
- Incomplete dissolution leaves liabilities, claims, and fiduciary duties unresolved.
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 2 more
View official sources (3)
After dissolution, stop ordinary operations except winding up, collect and dispose of property, discharge or provide for liabilities, and use statutory claimant procedures where appropriate.
- Deadline
- During winding up and before final asset distribution.
- Fee
- No universal state fee; notice and professional costs vary.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Responsible party
- Utah Division of Corporations and Commercial Code; courts; Attorney General as applicable
- Frequency
- One time
- How to comply
- File Articles of Dissolution and retain the winding-up record.
- Official form or portal
- Articles of Dissolution.
Applies to: A domestic Utah nonprofit ending corporate existence.
- Corporate dissolution does not close Form 990, federal, tax, payroll, UI, workers’ compensation, assumed-name, alcohol, political, or local accounts.
- Incomplete dissolution leaves liabilities, claims, and fiduciary duties unresolved.
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 1 more
View official sources (2)
After liabilities, distribute restricted and charitable assets according to donor restrictions, the Articles, applicable charitable-purpose rules, and any required court or Attorney General process; do not distribute them for private benefit.
- Deadline
- Before final distribution and termination.
- Fee
- No universal agency fee.
- Filing agency
- Utah Attorney General (UT AG)
- Responsible party
- Board; courts; Attorney General as applicable
- Frequency
- Event-triggered
- How to comply
- Prepare a restriction inventory, recipient qualification record, approvals, and transfer receipts.
- Official form or portal
- Distribution plan; transaction-specific filings.
Applies to: A charitable nonprofit transferring residual assets in dissolution or a fundamental transaction.
- Court approval may be needed when restrictions cannot be followed literally.
- Improper diversion can be enjoined, unwound, or pursued as a fiduciary breach.
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 1 more
View official sources (2)
Current grounds include unpaid taxes, fees, or penalties; failure to deliver the annual report; no registered agent; failure to notify the Division of specified agent changes; or expiration of stated duration.
- Deadline
- Within the notice and cure period stated by the Division; act immediately after notice.
- Fee
- Delinquent filings plus current late fee; accessible materials list $10 late fee.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- Event-triggered
- How to comply
- Use the Division’s delinquency cure workflow.
- Official form or portal
- Renewal; information change; notice-specific cure.
Applies to: A nonprofit missing annual registration, fees, or registered-agent duties.
- The October 1 transition relocates many mechanics but does not remove administrative enforcement.
- Failure can end domestic status or foreign authority.
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 1 more
View official sources (2)
A dissolved nonprofit may apply for reinstatement if the name is available, the grounds are eliminated, delinquent filings and amounts are cured, and required tax standing is established. Effective reinstatement relates back to the dissolution date.
- Deadline
- At any time after administrative dissolution under current law, subject to name availability and statutory requirements.
- Fee
- $54 plus delinquent filings, fees, penalties, and tax amounts.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- Event-triggered
- How to comply
- File the reinstatement application through the Division.
- Official form or portal
- Application for Reinstatement.
Applies to: A domestic or foreign nonprofit whose Utah status has been administratively ended.
- Reinstatement does not automatically restore tax, Form 990, UI, workers’ compensation, alcohol, political, or local accounts.
- Until reinstated, the entity’s authority is impaired and its name may be unavailable.
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 2 more
View official sources (3)
Effective October 1, common Chapter 16-1a provisions govern administrative termination, notice, reinstatement, relation back, and judicial review for nonprofit filing entities.
- Deadline
- For termination and reinstatement events on or after October 1, 2026.
- Fee
- Future operational fee should be checked in the post-transition Division system.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- Event-triggered
- How to comply
- File the reinstatement application through the Division.
- Official form or portal
- Application for Reinstatement.
Applies to: A domestic or foreign nonprofit whose Utah status has been administratively ended.
- Reinstatement does not automatically restore tax, Form 990, UI, workers’ compensation, alcohol, political, or local accounts.
- Until reinstated, the entity’s authority is impaired and its name may be unavailable.
Last verified: 2026-07-30
Official sources: Utah Legislature and 1 more
View official sources (2)
Foreign nonprofits and assumed names
Applies when a nonprofit formed outside Utah transacts business here, or when any nonprofit uses a name other than its legal corporate name.
A foreign nonprofit corporation must obtain authority before transacting affairs in Utah unless its activities fall within the statutory exclusions.
- Deadline
- Before transacting affairs in Utah.
- Fee
- $75.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- One-time registration; annual maintenance
- How to comply
- File online or on paper with supporting existence evidence.
- Official form or portal
- Foreign Nonprofit Corporation Registration.
Applies to: A nonprofit corporation formed outside Utah that will transact business in Utah.
- Maintaining bank accounts, litigation, internal affairs, and isolated activities may be excluded; fundraising, tax nexus, property, and employment are separate.
- Unregistered business may face enforcement and inability to maintain an action until registration, while still remaining liable on obligations.
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 2 more
View official sources (3)
The foreign application must include required existence evidence, home jurisdiction, legal or assumed corporate name, principal office, and Utah registered-agent and registered-office information.
- Deadline
- With the foreign registration application.
- Fee
- Included in the $75 foreign registration fee.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- One-time registration; annual maintenance
- How to comply
- File online or on paper with supporting existence evidence.
- Official form or portal
- Foreign Nonprofit Corporation Registration.
Applies to: A nonprofit corporation formed outside Utah that will transact business in Utah.
- Maintaining bank accounts, litigation, internal affairs, and isolated activities may be excluded; fundraising, tax nexus, property, and employment are separate.
- Unregistered business may face enforcement and inability to maintain an action until registration, while still remaining liable on obligations.
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 1 more
View official sources (2)
An unregistered foreign nonprofit transacting affairs may be unable to maintain a Utah proceeding until registered and may face fees, penalties, and enforcement, although it may defend a proceeding.
- Deadline
- Register before filing or maintaining a proceeding arising from covered Utah activity.
- Fee
- Registration fee plus applicable late fees, penalties, and taxes.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- One-time registration; annual maintenance
- How to comply
- File online or on paper with supporting existence evidence.
- Official form or portal
- Foreign Nonprofit Corporation Registration.
Applies to: A nonprofit corporation formed outside Utah that will transact business in Utah.
- Maintaining bank accounts, litigation, internal affairs, and isolated activities may be excluded; fundraising, tax nexus, property, and employment are separate.
- Unregistered business may face enforcement and inability to maintain an action until registration, while still remaining liable on obligations.
Last verified: 2026-07-30
Official sources: Utah State Tax Commission and 1 more
View official sources (2)
A registered foreign nonprofit ending Utah authority must file an application for withdrawal, address tax standing and service information, and separately close other accounts.
- Deadline
- When ceasing Utah registration after completing Utah obligations.
- Fee
- $15.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- One-time registration; annual maintenance
- How to comply
- File online or on paper with supporting existence evidence.
- Official form or portal
- Foreign Nonprofit Corporation Registration.
Applies to: A nonprofit corporation formed outside Utah that will transact business in Utah.
- Maintaining bank accounts, litigation, internal affairs, and isolated activities may be excluded; fundraising, tax nexus, property, and employment are separate.
- Unregistered business may face enforcement and inability to maintain an action until registration, while still remaining liable on obligations.
Last verified: 2026-07-30
Official sources: Utah Division of Corporations and Commercial Code and 2 more
View official sources (3)
Register each assumed name with the Division under Title 42. The filing identifies the owner and the name; it does not create a separate legal entity or trademark rights.
- Deadline
- Before or when beginning use of the assumed name.
- Fee
- $22.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- Term-based
- How to comply
- File through the Division’s DBA workflow.
- Official form or portal
- Business Name Registration/DBA; renewal/cancellation.
Applies to: A domestic or foreign nonprofit using a name other than its legal corporate name.
- County or city licenses may separately ask for the business name.
- Unregistered use can impair public records and local licensing; expiration ends the state registration.
Last verified: 2026-07-30
Official sources: Utah State Tax Commission and 2 more
View official sources (3)
An assumed-name registration lasts three years and must be renewed to continue. Amend owner information when required and cancel the registration when use ends.
- Deadline
- Renew before the three-year expiration; amend or cancel when the relevant change occurs.
- Fee
- $18 renewal; $15 cancellation; amendment fee as displayed by the current Division workflow.
- Filing agency
- Utah Division of Corporations and Commercial Code (DCCC)
- Frequency
- Term-based
- How to comply
- File through the Division’s DBA workflow.
- Official form or portal
- Business Name Registration/DBA; renewal/cancellation.
Applies to: A domestic or foreign nonprofit using a name other than its legal corporate name.
- County or city licenses may separately ask for the business name.
- Unregistered use can impair public records and local licensing; expiration ends the state registration.
Last verified: 2026-07-30
Official sources: Utah State Tax Commission and 2 more
View official sources (3)
Corporate, sales, and property taxes
Corporate income tax exemption and unrelated business income, the sales-tax purchase exemption versus taxable sales, and the county-administered property-tax exemption.
Use Form TC-161 and current Tax Commission instructions to establish exemption on Utah records when required. Do not state that every nonprofit corporation is exempt merely because it incorporated or received an IRS letter.
- Deadline
- After qualifying and before omitting otherwise required Utah returns.
- Fee
- No application fee stated.
- Filing agency
- Utah State Tax Commission (USTC)
- Frequency
- Initial and change-triggered
- How to comply
- Submit TC-161 and supporting documentation as instructed.
- Official form or portal
- Form TC-161, Utah Registration for Exemption from Corporate Franchise or Income Tax.
Applies to: A nonprofit corporation seeking Utah corporate franchise or income-tax exemption.
- Taxable subsidiaries and nonexempt activities remain separate taxpayers or items.
- Without recognized exemption, the corporation may remain subject to TC-20 filing and tax.
- Colorado state income tax exemption required in some cases
- Florida state income tax exemption automatic, nothing to file
Last verified: 2026-07-30
Official sources: Utah State Tax Commission and 1 more
View official sources (2)
Submit TC-160 with the IRS §501(c)(3) determination letter and obtain a Utah exemption number before claiming the institutional purchase exemption.
- Deadline
- Before making purchases as exempt.
- Fee
- No application fee stated.
- Filing agency
- Utah State Tax Commission (USTC)
- Frequency
- Initial; update as required
- How to comply
- Mail or submit TC-160 as instructed by the Tax Commission.
- Official form or portal
- TC-160, Application for Sales Tax Exemption Number for Religious or Charitable Institutions.
Applies to: A religious or charitable institution seeking exemption on qualifying purchases.
- Federal status is required by current agency guidance but does not replace the state application.
- Without an approved exemption number and proper certificate, vendors may collect tax and the institution may not qualify for the exemption.
- Arizona sales tax when you buy required in some cases
- Vermont sales tax when you buy required in some cases
Last verified: 2026-07-30
Official sources: Utah State Tax Commission and 1 more
View official sources (2)
Give the seller the applicable exemption certificate or contract and ensure the purchase is made for the institution’s exempt use with direct institutional payment or another specifically authorized method. Retain records for at least three years.
- Deadline
- At the time of purchase.
- Fee
- No filing fee.
- Filing agency
- Utah State Tax Commission (USTC)
- Frequency
- Per purchase/contract
- How to comply
- Provide TC-721 or TC-73 and retain the completed document.
- Official form or portal
- TC-721; TC-73.
Applies to: An approved religious or charitable institution making a qualifying purchase.
- Employee, volunteer, reimbursement, marketplace, contractor, and construction-material purchases require separate documentation and may not qualify automatically.
- An unsupported exemption can create use tax, assessment, penalties, and interest.
Last verified: 2026-07-30
Official sources: Utah State Tax Commission and 2 more
View official sources (3)
Sales made in the conduct of regular religious or charitable functions may qualify for exemption, but unrelated or otherwise taxable sales require seller registration, collection, electronic returns, and local-rate treatment.
- Deadline
- Register before taxable sales; file at assigned frequency.
- Fee
- No universal license fee stated; tax varies by location and item.
- Filing agency
- Utah State Tax Commission (USTC)
- Frequency
- Assigned monthly/quarterly/annual frequency
- How to comply
- Register through OneStop/TAP and file TC-62S/TC-62M electronically.
- Official form or portal
- OneStop; TAP; TC-62S/TC-62M.
Applies to: A nonprofit selling goods, admissions, food, services, or other taxable items in Utah.
- Purchase exemption does not remove seller duties; marketplaces may collect on facilitated sales but records remain necessary.
- Uncollected trust-fund tax, late returns, penalties, and interest can result.
Verification in progress: Sales made in the conduct of regular religious or charitable functions may qualify for exemption, but unrelated or otherwise taxable sales require seller registration, collection, electronic returns, and local-rate treatment. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for a single statewide rule covering every common nonprofit fundraising sale. Needed to resolve: Utah State Tax Commission or a current controlling official implementation source
- Colorado sales tax when you sell required in some cases
- New Jersey sales tax when you sell required
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Utah State Tax Commission and 1 more
View official sources (2)
Utah property-tax exemption depends on nonprofit ownership and exclusive exempt use, not federal status alone. Apply through the county board of equalization or designated county office for each property/account.
- Deadline
- By the county’s application deadline for the tax year.
- Fee
- Fee varies or none; no universal statewide fee confirmed.
- Filing agency
- Utah State Tax Commission (USTC)
- Responsible party
- County Board of Equalization/assessor; Utah State Tax Commission on appeal
- Frequency
- Initial and annual continuation
- How to comply
- Use the county exemption application and supporting organizational/use documents.
- Official form or portal
- County charitable/religious/educational property-tax exemption application.
Applies to: A nonprofit owning real or personal property in Utah and claiming exemption.
- Mixed use, leasing, vacant land, construction, revenue-producing use, and personal property require parcel-specific analysis.
- Failure to apply or maintain exclusive use can leave the property taxable.
- Arizona property tax exemption application required
- California property tax exemption required
Last verified: 2026-07-30
Official sources: Utah Legislature and 2 more
View official sources (3)
File the annual statement required to continue exemption and promptly disclose changes in ownership or use. A county may notify the owner of intent to revoke for failure to file.
- Deadline
- Annually by the county/statutory schedule.
- Fee
- No universal fee confirmed.
- Filing agency
- County Board of Equalization / County Assessor
- Responsible party
- County Board of Equalization/assessor
- Frequency
- Annual
- How to comply
- Submit the county annual continued-exemption statement.
- Official form or portal
- Annual Statement for Continued Property Tax Exemption.
Applies to: An owner whose county has granted a charitable, religious, or educational property exemption.
- County procedures and forms vary; do not generalize one county’s portal statewide.
- Failure can lead to revocation and taxation.
Last verified: 2026-07-30
Official sources: Utah County and 1 more
View official sources (2)
Use the county Board of Equalization appeal process, then seek State Tax Commission review when authorized. Keep exemption eligibility separate from valuation disputes.
- Deadline
- Within the deadline stated in the county decision or governing statute.
- Fee
- No universal fee confirmed.
- Filing agency
- Utah State Tax Commission (USTC)
- Responsible party
- County Board of Equalization; Utah State Tax Commission
- Frequency
- Event-triggered
- How to comply
- File the county appeal and later commission petition as applicable.
- Official form or portal
- County appeal; State Tax Commission petition.
Applies to: A property owner denied exemption or disputing a county decision.
- Late applications and retroactivity are fact-specific.
- Missing the appeal deadline can make the assessment or denial final.
Last verified: 2026-07-30
Official sources: Salt Lake County and 1 more
View official sources (2)
Employers, unemployment, and workers’ compensation
Applies when the organization hires employees. Utah’s nonprofit unemployment coverage test and workers’ compensation threshold are both nonprofit- and employer-specific and are never interchangeable.
Obtain an EIN, register through Utah OneStop and agency systems, set up withholding and unemployment accounts, and use TAP and DWS services for filings.
- Deadline
- Before or promptly after first payroll under agency rules.
- Fee
- No universal registration fee confirmed.
- Filing agency
- Utah State Tax Commission (USTC)
- Responsible party
- IRS; Utah State Tax Commission; Utah Department of Workforce Services
- Frequency
- Initial; ongoing filings
- How to comply
- OneStop Business Registration, TAP, and DWS employer registration.
- Official form or portal
- OneStop; TAP; DWS UI employer portal.
Applies to: A nonprofit hiring employees in Utah.
- Independent-contractor classification must be based on law, not labels.
- Failure can produce unreported withholding, UI liability, penalties, and interest.
Last verified: 2026-07-30
Official sources: Utah Department of Workforce Services and 2 more
View official sources (3)
A §501(c)(3) nonprofit is generally subject to Utah unemployment insurance when it employs four or more individuals in employment for some portion of a day in each of 20 different calendar weeks in the current or preceding calendar year. The weeks need not be consecutive.
- Deadline
- Register when the coverage test is met or expected.
- Fee
- Contribution rate or reimbursement varies.
- Filing agency
- Utah Department of Workforce Services (DWS)
- Frequency
- Continuous annual test
- How to comply
- Register with DWS and provide the IRS determination letter.
- Official form or portal
- DWS UI employer registration.
Applies to: A §501(c)(3) nonprofit employer.
- Weeks need not be consecutive under the ordinary federal/state formulation; church, minister, religious-order, student, work-study, and volunteer exclusions require specific review.
- Failure can produce retroactive contributions or reimbursements, penalties, and interest.
- Colorado unemployment insurance required in some cases
- California unemployment insurance required
Last verified: 2026-07-30
Official sources: Utah Department of Workforce Services and 2 more
View official sources (3)
A covered nonprofit ordinarily pays unemployment contributions unless it makes a valid election to reimburse the unemployment fund for benefits attributable to its service.
- Deadline
- Under the election deadlines in the Employment Security Act and DWS instructions.
- Fee
- Contributions or direct reimbursements; security may be required.
- Filing agency
- Utah Department of Workforce Services (DWS)
- Frequency
- Quarterly and benefit-charge billing
- How to comply
- Submit the DWS election and continue online quarterly reporting.
- Official form or portal
- DWS reimbursement election; Employer Quarterly Wage List and Contribution Report.
Applies to: A covered §501(c)(3) nonprofit employer.
- Group reimbursement accounts and revocation/termination require separate approval.
- Late reports, unpaid bills, interest, loss of election, or collection action can result.
Last verified: 2026-07-30
Official sources: Utah Department of Workforce Services and 2 more
View official sources (3)
A nonprofit electing reimbursement must meet the statutory election timing, remain in the method for the required period, provide security when required, pay benefit-charge bills, and continue quarterly wage reports. Group accounts may be available under DWS rules.
- Deadline
- Newly covered and existing contributing employers must elect within the statutory windows; benefit-charge bills are due as stated by DWS.
- Fee
- No filing fee stated; reimbursement liability, security, bond, or deposit depends on DWS determination.
- Filing agency
- Utah Department of Workforce Services (DWS)
- Frequency
- Quarterly and benefit-charge billing
- How to comply
- Submit the DWS election and continue online quarterly reporting.
- Official form or portal
- DWS reimbursement election; Employer Quarterly Wage List and Contribution Report.
Applies to: A covered §501(c)(3) nonprofit employer.
- Group reimbursement accounts and revocation/termination require separate approval.
- Late reports, unpaid bills, interest, loss of election, or collection action can result.
Last verified: 2026-07-30
Official sources: Utah Department of Workforce Services and 2 more
View official sources (3)
Report each new hire within 20 days of the first day of work and file quarterly UI wage/contribution reports, including for reimbursable employers. Retain required payroll and separation records.
- Deadline
- New hire: within 20 days; quarterly reports by DWS due dates.
- Fee
- No filing fee; penalties and interest may apply.
- Filing agency
- Utah Department of Workforce Services (DWS)
- Frequency
- Per hire and quarterly
- How to comply
- Use DWS online employer services.
- Official form or portal
- New Hire Report; Employer Quarterly Wage List and Contribution Report.
Applies to: A Utah employer with employees.
- Payroll providers may use bulk filing and tax-preparer credentials.
- Late reporting can create penalties, interest, and benefit-charge errors.
Last verified: 2026-07-30
Official sources: Utah Department of Workforce Services and 1 more
View official sources (2)
Utah generally requires an employer with one or more employees to secure workers’ compensation coverage. Nonprofit or §501(c)(3) status does not create a categorical exemption.
- Deadline
- Before or when the first covered employee begins work.
- Fee
- Premium varies by payroll and classification.
- Filing agency
- Utah Labor Commission, Division of Industrial Accidents (UT Labor Commission)
- Frequency
- Continuous
- How to comply
- Purchase insurance or obtain advance self-insurance authorization.
- Official form or portal
- Workers’ compensation policy; self-insurance approval.
Applies to: A nonprofit with one or more Utah employees.
- Volunteers, independent contractors, domestic/agricultural workers, and religious roles require specific statutory analysis.
- Uninsured operation can produce penalties, stop-work or enforcement action, and direct liability.
- Colorado workers compensation required
- Texas workers compensation required in some cases
Last verified: 2026-07-30
Official sources: Utah Labor Commission and 1 more
View official sources (2)
A qualifying corporation with no employees except up to five directors/officers may file the corporate exclusion; eligible individuals without employees may seek a coverage waiver. These are not general nonprofit exemptions.
- Deadline
- Before relying on exclusion or waiver.
- Fee
- Waiver/exclusion fees may apply.
- Filing agency
- Utah Labor Commission, Division of Industrial Accidents (UT Labor Commission)
- Responsible party
- Utah Labor Commission
- Frequency
- Term/event-based
- How to comply
- File the official exclusion or WCCW application and maintain proof.
- Official form or portal
- Corporation Directors and Officers Exclusion; Workers’ Compensation Coverage Waiver.
Applies to: A corporation with only eligible directors/officers or an individual without employees who may be a statutory employee.
- Construction and contracted-work situations have special rules.
- An invalid exclusion leaves the employer or hiring entity exposed.
Last verified: 2026-07-30
Official sources: Utah Labor Commission and 1 more
View official sources (2)
Promptly report covered injuries through the insurer and required forms, provide notices, and do not impede or diminish an employee’s claim.
- Deadline
- Immediately and within applicable statutory/insurer reporting periods.
- Fee
- No filing fee; benefits and penalties vary.
- Filing agency
- Utah Labor Commission, Division of Industrial Accidents (UT Labor Commission)
- Responsible party
- Utah Labor Commission; insurer
- Frequency
- Event-triggered
- How to comply
- Use the insurer and First Report of Injury workflow.
- Official form or portal
- First Report of Injury; required workplace notices.
Applies to: A Utah employer after a work injury or illness.
- Emergency medical and fatality reporting may use faster rules.
- Late reporting or interference can produce penalties; unlawful interference can carry fines up to $5,000.
Last verified: 2026-07-30
Official sources: Utah Labor Commission and 1 more
View official sources (2)
Gaming, alcohol, lobbying, campaign finance, and local licensing
Utah’s affirmative prohibition on ordinary charitable gaming, temporary alcohol event permits, lobbying and campaign-finance registration, and local licensing findings limited to Salt Lake City and Provo.
Utah’s Constitution and criminal code prohibit lotteries and gambling. An ordinary charitable purpose does not legalize raffles, bingo, poker, casino nights, or online raffle ticket sales; no ordinary charitable-gaming permit exists.
- Deadline
- Before announcing, selling tickets, accepting consideration, or conducting the event.
- Fee
- No permit is available for an ordinary charitable raffle.
- Filing agency
- Utah Attorney General (UT AG)
- Responsible party
- Utah Attorney General; local prosecutors; law enforcement
- Frequency
- Continuous prohibition
- How to comply
- Do not conduct the activity; obtain legal review for a no-consideration promotional drawing.
- Official form or portal
- No ordinary charitable-gaming permit.
Applies to: A nonprofit considering a raffle, bingo game, drawing for consideration, poker event, or casino night.
- A genuine free-entry promotion may be analyzed differently, but online location, consideration, and prize structure require review.
- Violations can produce criminal and civil consequences and jeopardize assets and reputation.
Last verified: 2026-07-30
Official sources: Utah Legislature and 1 more
View official sources (2)
Apply for the appropriate DABS event permit, obtain required local consent, use approved purchasing/storage/service controls, and follow server, age, hour, and record rules. Donated alcohol does not automatically eliminate permitting.
- Deadline
- Submit at least 30 days before the event under current DABS guidance.
- Fee
- Permit fee varies by permit and event duration.
- Filing agency
- Utah Department of Alcoholic Beverage Services (DABS)
- Responsible party
- Utah Department of Alcoholic Beverage Services; local licensing authority
- Frequency
- Per event
- How to comply
- Submit the DABS application and local-consent materials.
- Official form or portal
- Single Event Permit; Temporary Beer Event Permit.
Applies to: A nonprofit holding a temporary event involving alcohol sales, a cash bar, admission including alcohol, or public access.
- A truly private hosted event may fall outside some triggers; facts must be screened.
- Unpermitted service can lead to denial, seizure, fines, or criminal/administrative enforcement.
Verification in progress: Apply for the appropriate DABS event permit, obtain required local consent, use approved purchasing/storage/service controls, and follow server, age, hour, and record rules. Donated alcohol does not automatically eliminate permitting. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for every current event-permit fee and limit. Needed to resolve: Utah Department of Alcoholic Beverage Services; local licensing authority or a current controlling official implementation source
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Utah Department of Alcoholic Beverage Services and 1 more
View official sources (2)
Screen the individual, principal, compensation, communication, and exemption definitions. Register and authorize covered lobbyists, complete required training, update information, and file expenditure reports.
- Deadline
- Before or within the statutory period after covered lobbying begins; renew for the annual period.
- Fee
- Current fee and reporting calendar require live portal confirmation.
- Filing agency
- Utah Lieutenant Governor (Lt. Governor)
- Responsible party
- Utah Lieutenant Governor; Utah Legislature ethics authorities
- Frequency
- Annual and periodic reporting
- How to comply
- Use the Utah lobbyist registration and reporting system.
- Official form or portal
- Lobbyist Registration; Principal Authorization; Expenditure Reports.
Applies to: A nonprofit employing or retaining a person for compensation to influence covered legislative or executive action.
- Uncompensated individuals, ordinary public testimony, and some governmental or professional activity may be exempt.
- Unregistered lobbying or missing reports can produce civil penalties and restrictions.
Verification in progress: Screen the individual, principal, compensation, communication, and exemption definitions. Register and authorize covered lobbyists, complete required training, update information, and file expenditure reports. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for the current lobbyist fee and complete 2026 filing calendar. Needed to resolve: Utah Lieutenant Governor; Utah Legislature ethics authorities or a current controlling official implementation source
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Utah Legislature and 1 more
View official sources (2)
Keep state campaign-finance classification separate from lobbying and from the federal §501(c)(3) candidate-campaign prohibition. Register and report through the state or local filing authority when statutory thresholds are met.
- Deadline
- Before or after crossing the applicable trigger and by each report deadline.
- Fee
- No universal fee confirmed.
- Filing agency
- Utah Lieutenant Governor (Lt. Governor)
- Responsible party
- Utah Lieutenant Governor; county or municipal clerk for local committees
- Frequency
- Event-triggered and periodic
- How to comply
- Use the Utah campaign-finance filing system or local clerk system.
- Official form or portal
- Statement of Organization; disclosure reports; independent-expenditure notices.
Applies to: A nonprofit making contributions, independent expenditures, electioneering communications, or ballot-measure expenditures in Utah.
- State permission does not override the federal prohibition on §501(c)(3) candidate campaign intervention.
- Failure can produce civil penalties and public noncompliance status.
Verification in progress: Keep state campaign-finance classification separate from lobbying and from the federal §501(c)(3) candidate-campaign prohibition. Register and report through the state or local filing authority when statutory thresholds are met. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for a single threshold covering all nonprofit political-spending pathways. Needed to resolve: Utah Lieutenant Governor; county or municipal clerk for local committees or a current controlling official implementation source
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Utah Legislature and 1 more
View official sources (2)
Utah corporate and tax registration are not a universal operating license. Check activity-specific state permits and the city or county where operations occur for business, zoning, home-occupation, health, fire, event, and solicitation requirements.
- Deadline
- Before opening, occupying premises, or conducting the regulated activity.
- Fee
- Fees vary locally and by activity.
- Responsible party
- Utah Division of Corporations; local governments; activity regulators
- Frequency
- Initial and renewal as locally required
- How to comply
- Use state activity portals and local licensing offices.
- Official form or portal
- Local business license and activity permits.
Applies to: A nonprofit starting operations in Utah.
- No statewide negative conclusion eliminates local licensing.
- Operating without required local or activity approval can lead to fines or closure.
- Arizona local business license varies by locality
- Oregon local business license required in some cases
Last verified: 2026-07-30
Official sources: State of Utah and 2 more
View official sources (3)
Determine whether the activity requires a Salt Lake City business license, zoning/land-use approval, home-occupation approval, or event permit. Preserve any nonprofit fee exemption only if the city confirms it for the specific license.
- Deadline
- Before operating or holding the event; renew as the city requires.
- Fee
- Local fee varies.
- Filing agency
- Salt Lake City
- Responsible party
- Salt Lake City Department of Economic Development and other city departments
- Frequency
- Local
- How to comply
- Use Salt Lake City’s business-license and permit portals.
- Official form or portal
- Salt Lake City business license; home occupation; special event permits.
Applies to: A nonprofit operating, occupying space, or holding events in Salt Lake City.
- This fact is local and cannot be generalized statewide.
- Noncompliance can lead to citation, denial, or closure.
Verification in progress: Determine whether the activity requires a Salt Lake City business license, zoning/land-use approval, home-occupation approval, or event permit. Preserve any nonprofit fee exemption only if the city confirms it for the specific license. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for a universal Salt Lake City nonprofit license exemption. Needed to resolve: Salt Lake City Department of Economic Development and other city departments or a current controlling official implementation source
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official source: Salt Lake City — Salt Lake City Business Licensing
View official source
Determine whether Provo requires a business license, home-occupation permit, zoning clearance, or event permit for the actual activity and location.
- Deadline
- Before operating or holding the event; renew as required.
- Fee
- Local fee varies.
- Filing agency
- Provo City
- Frequency
- Local
- How to comply
- Use Provo’s business licensing and permit systems.
- Official form or portal
- Provo business license; home occupation; event permits.
Applies to: A nonprofit operating, occupying space, or holding events in Provo.
- This fact is local only; entity registration is not a Provo operating license.
- Noncompliance can lead to citation, denial, or closure.
Verification in progress: Determine whether Provo requires a business license, home-occupation permit, zoning clearance, or event permit for the actual activity and location. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for a universal Provo nonprofit license exemption. Needed to resolve: Provo City or a current controlling official implementation source
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official source: Provo City — Provo Business Licensing
View official source
Official Sources
81 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Utah Legislature | 2026 Chapter 95 / SB 38 | https://le.utah.gov/Session/2026/bills/static/SB0038.html | |
| Utah Legislature | 2026 Utah Laws Chapter 95 — Charitable Solicitations Act Amendments | https://le.utah.gov/~2026/bills/static/SB0130.html | |
| Utah Division of Corporations and Commercial Code | Annual Report / Renewal Form | https://corporations.utah.gov/wp-content/uploads/2021/10/renewal.pdf | |
| Utah Department of Alcoholic Beverage Services | DABS Permit Applications | https://abs.utah.gov/licenses-permits/applications-renewals/permit-applications/ | |
| Utah Department of Alcoholic Beverage Services | DABS Single Event Permit | https://abs.utah.gov/single-event-permit/ | |
| Utah Division of Consumer Protection | DCP Charities — 2025–2026 transition notice | https://commerce.utah.gov/dcp/for-businesses/charities/ | |
| Utah Division of Corporations and Commercial Code | Division amendment and information-change services | https://corporations.utah.gov/business-entities/manage/ | |
| Utah Division of Corporations and Commercial Code | Division Fee Schedule | https://corporations.utah.gov/wp-content/uploads/2021/10/currentfees.pdf | |
| Utah Division of Corporations and Commercial Code | Division registered-agent information | https://corporations.utah.gov/business-entities/registered-agents/ | |
| Utah Division of Corporations and Commercial Code | Division reinstatement guidance | https://corporations.utah.gov/business-entities/reinstate/ | |
| Utah Division of Corporations and Commercial Code | Domestic nonprofit dissolution filing service | https://corporations.utah.gov/business-entities/domestic-non-profit-corporation/ | |
| Utah Department of Workforce Services | DWS Employer Handbook FAQs | https://jobs.utah.gov/ui/Employer/Public/Handbook/EmployerHandbookFAQs.aspx | |
| Utah Department of Workforce Services | DWS Employer Quick Start Guide | https://jobs.utah.gov/ui/employer/public/EmployerQuickStartGuideToUIWebServices04_30.aspx | |
| Utah Department of Workforce Services | DWS Quarterly Reporting FAQ | https://jobs.utah.gov/UI/Employer/Public/Questions/QuarterlyReporting.aspx | |
| Utah Department of Workforce Services | DWS UI Overview | https://jobs.utah.gov/ui/ | |
| Utah Labor Commission | Employers’ Guide to Workers’ Compensation | https://laborcommission.utah.gov/divisions/industrial-accidents/employers/employers-guide-to-workers-compensation/ | |
| Utah State Tax Commission | Filing Corporate Returns | https://tax.utah.gov/business/filing-returns/ | |
| Utah Division of Corporations and Commercial Code | Foreign Nonprofit Corporation filing | https://corporations.utah.gov/business-entities/foreign-nonprofit/ | |
| Utah Division of Corporations and Commercial Code | How to File a Renewal | https://corporations.utah.gov/wp-content/uploads/2025/01/Renewal-WO-Changes.pdf | |
| Utah Division of Corporations and Commercial Code | How to File a Renewal with Changes | https://corporations.utah.gov/wp-content/uploads/2025/01/Renewal-with-Changes.pdf | |
| Internal Revenue Service | IRS lifecycle of a public charity | https://www.irs.gov/charities-non-profits/life-cycle-of-a-public-charity | |
| Utah Division of Corporations and Commercial Code | Nonprofit Articles of Incorporation form | https://www.corporations.utah.gov/wp-content/uploads/2021/10/nonprofitarticles.pdf | |
| State of Utah | OneStop Business Registration | https://osbr.utah.gov/ | |
| Provo City | Provo Business Licensing | https://www.provo.gov/235/Business-Licensing | |
| Utah State Tax Commission | Sales & Use Tax overview | https://tax.utah.gov/business/sales-tax/sales/ | |
| Utah State Tax Commission | Sales and Use Tax FAQ | https://tax.utah.gov/business/sales-tax/sales-use-tax-faq/ | |
| Salt Lake City | Salt Lake City Business Licensing | https://www.slc.gov/ed/business-license/ | |
| Salt Lake County | Salt Lake County Tax Exemptions | https://www.saltlakecounty.gov/property-tax/exemptions/ | |
| Summit County | Summit County 501(c)(3) Exemption FAQ | https://www.summitcountyutah.gov/Faq.aspx?TID=43 | |
| Utah State Tax Commission | TC-160 application | https://tax.utah.gov/forms/current/tc-160.pdf | |
| Utah State Tax Commission | TC-20 current forms and filing | https://tax.utah.gov/business/file-and-pay/ | |
| Utah Division of Corporations and Commercial Code | Utah business name search | https://secure.utah.gov/bes/ | |
| State of Utah | Utah Business Registration overview | https://business.utah.gov/ | |
| Utah Division of Corporations and Commercial Code | Utah Business Renewal — live annual renewal service | https://secure.utah.gov/renewal/ | |
| Utah Legislature | Utah Campaign and Financial Reporting Requirements | https://le.utah.gov/xcode/Title20A/Chapter11/20A-11.html | |
| Utah Legislature | Utah Code §§13-22-108 to 13-22-115 | https://le.utah.gov/xcode/Title13/Chapter22/13-22.html | |
| Utah Legislature | Utah Code §§16-1a-601–605 — Administrative termination and reinstatement | https://le.utah.gov/xcode/Title16/Chapter1A/16-1a-P6.html | |
| Utah Legislature | Utah Code §§16-6a-1410–1411 — Administrative dissolution | https://le.utah.gov/xcode/Title16/Chapter6A/16-6a-S1410.html | |
| Utah Legislature | Utah Code §13-22-104 | https://le.utah.gov/xcode/Title13/Chapter22/13-22-S104.html?v=C13-22-S104_2026050620260506 | |
| Utah Legislature | Utah Code §13-22-104 — Professional fundraiser and consultant registration | https://le.utah.gov/xcode/Title13/Chapter22/13-22-S104.html | |
| Utah Legislature | Utah Code §13-22-110 — Financial reports required | https://le.utah.gov/xcode/Title13/Chapter22/13-22-S110.html | |
| Utah Legislature | Utah Code §13-22-114 — Charitable sales promotion disclosure | https://le.utah.gov/xcode/Title13/Chapter22/13-22-S114.html | |
| Utah Legislature | Utah Code §16-6a-108 — Effective time and delayed effectiveness | https://le.utah.gov/xcode/Title16/Chapter6A/16-6a-S108.html | |
| Utah Legislature | Utah Code §16-6a-112 — Correction of filed document | https://le.utah.gov/xcode/Title16/Chapter6A/16-6a-S112.html | |
| Utah Legislature | Utah Code §16-6a-113 | https://le.utah.gov/xcode/Title16/Chapter6A/16-6a-S113.html | |
| Utah Legislature | Utah Code §16-6a-1412 — Reinstatement | https://le.utah.gov/xcode/Title16/Chapter6A/16-6a-S1412.html | |
| Utah Legislature | Utah Code §16-6a-1513 — Foreign nonprofit withdrawal | https://le.utah.gov/xcode/Title16/Chapter6A/16-6a-S1513.html | |
| Utah Legislature | Utah Code §16-6a-1606 | https://le.utah.gov/xcode/Title16/Chapter6A/16-6a-S1606.html | |
| Utah Legislature | Utah Code §16-6a-1607 — current nonprofit annual report | https://le.utah.gov/xcode/Title16/Chapter6A/16-6a-S1607.html | |
| Utah Legislature | Utah Code §16-6a-201 | https://le.utah.gov/xcode/Title16/Chapter6A/16-6a-S201.html | |
| Utah Legislature | Utah Code §16-6a-202 | https://le.utah.gov/xcode/Title16/Chapter6A/16-6a-S202.html | |
| Utah Legislature | Utah Code §16-6a-402 — Reserved name | https://le.utah.gov/xcode/Title16/Chapter6A/16-6a-S402.html | |
| Utah Legislature | Utah Code §16-6a-813 et seq. | https://le.utah.gov/xcode/Title16/Chapter6A/16-6a-S813.html | |
| Utah Legislature | Utah Code §16-6a-818 | https://le.utah.gov/xcode/Title16/Chapter6A/16-6a-S818.html | |
| Utah Legislature | Utah Code §16-6a-822 | https://le.utah.gov/xcode/Title16/Chapter6A/16-6a-S822.html | |
| Utah Legislature | Utah Code §35A-4-204 — Nonprofit unemployment coverage | https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S204.html | |
| Utah Legislature | Utah Code §35A-4-309 — Nonprofit reimbursement financing | https://le.utah.gov/xcode/Title35A/Chapter4/35A-4-S309.html | |
| Utah Legislature | Utah Code Part 16 — Records, Information, and Reports | https://le.utah.gov/xcode/Title16/Chapter6A/C16-6a-P16_1800010118000101.pdf | |
| Utah Legislature | Utah Code Part 8 — Directors and Officers | https://le.utah.gov/xcode/Title16/Chapter6A/C16-6a-P8_1800010118000101.pdf | |
| Utah Legislature | Utah Code Title 16, Chapter 17 — Registered Agents | https://le.utah.gov/xcode/Title16/Chapter17/16-17.html | |
| Utah Legislature | Utah Code Title 16, Chapter 1a — Common business-entity provisions | https://le.utah.gov/xcode/Title16/Chapter1A/16-1a.html | |
| Utah Legislature | Utah Code Title 16, Chapter 1a — future business-entity provisions effective October 1, 2026 | https://le.utah.gov/xcode/Title16/C16_1800010118000101.pdf | |
| Utah Legislature | Utah Constitution Article XIII | https://le.utah.gov/xcode/ArticleXIII/Article_XIII.html | |
| Utah Legislature | Utah Constitution gambling prohibition | https://le.utah.gov/xcode/ArticleVI/Article_VI-S27.html | |
| Utah County | Utah County Property Tax Exemptions | https://auditor.utahcounty.gov/property-taxes/exemptions | |
| Utah Legislature | Utah Criminal Code — gambling, lottery, raffle, bingo, and related prohibitions | https://le.utah.gov/xcode/Title76/Chapter10/76-10-P11.html | |
| Utah Legislature | Utah Criminal Code charitable solicitation provisions | https://le.utah.gov/xcode/Title76/Chapter12/76-12.html | |
| Utah Division of Corporations and Commercial Code | Utah DBA / assumed-name registration, renewal, amendment, and cancellation | https://corporations.utah.gov/business-entities/dba/ | |
| Utah Department of Commerce | Utah Division of Corporations and Commercial Code — main business services | https://corporations.utah.gov/ | |
| Utah Lieutenant Governor | Utah Financial Disclosures portal | https://disclosures.utah.gov/ | |
| Utah Labor Commission | Utah Labor Commission — workers’ compensation employer requirements | https://laborcommission.utah.gov/divisions/industrial-accidents/employers/ | |
| Utah Lieutenant Governor | Utah lobbyist portal | https://lobbyist.utah.gov/ | |
| Utah Legislature | Utah Lobbyist Registration Act | https://le.utah.gov/xcode/Title36/Chapter11/36-11.html | |
| Utah Legislature | Utah Revised Nonprofit Corporation Act — member governance, fiduciary controls, indemnification, transactions, and dissolution | https://le.utah.gov/xcode/Title16/Chapter6A/16-6a.html | |
| Utah Legislature | Utah SB 40 / 2026 Chapter 93 — Business Entity Amendments | https://le.utah.gov/Session/2026/bills/static/SB0040.html | |
| Utah State Tax Commission | Utah State Tax Commission forms index — TC-161, TC-721, and TC-73 | https://tax.utah.gov/forms-pubs/ | |
| Utah State Tax Commission | Utah State Tax Commission property appeal decision | https://files.tax.utah.gov/tax/commission/decision/17-1130.pdf | |
| Utah State Tax Commission | Utah Tax Information for Businesses | https://tax.utah.gov/business/create-manage/tax-info-business/ | |
| Utah Department of Workforce Services | Utah UI Employer Handbook | https://jobs.utah.gov/ui/employer/public/handbook/Employer_Handbook.pdf | |
| Utah Labor Commission | Workers’ Compensation Claims Process | https://laborcommission.utah.gov/divisions/industrial-accidents/workers-compensation-claims-process/ | |
| Utah Labor Commission | Workers’ Compensation Coverage Waivers | https://laborcommission.utah.gov/divisions/industrial-accidents/employers/wccw/ |
Recent Utah Compliance Updates
Effective May 6, 2026, Utah's Chapter 95 removed the former general ordinary-charity registration workflow and replaced it with an annual state filing of the organization's own most recently filed IRS Form 990-series return. Professional fundraisers and fundraising consultants still register before covered Utah activity, though current post-transition forms, fees, bond mechanics, and portal details remain incompletely published. A commercial co-venturer's only verified statutory duty is a narrow advertising disclosure, and solicitation-conduct and fiduciary rules continue to apply to anyone who solicits, collects, or spends charitable contributions.
This overview walks through the systems documented in the Utah nonprofit compliance guide: the $59 domestic Articles of Incorporation and registered agent; the current corporate annual report through September 30, 2026 and its unresolved conflict between the statute's mailed-notice deadline and the renewal portal's expiration date; the October 1, 2026 transition into Chapter 16-1a's common annual-registration system; Chapter 95's May 6, 2026 repeal of the former ordinary charity-registration workflow and the annual Form 990-series filing that replaces it; dissolution and reinstatement; foreign nonprofit registration; corporate, sales, and property tax as three separate systems; the nonprofit-specific unemployment coverage test alongside a separate workers'-compensation threshold; Utah's affirmative prohibition on ordinary charitable gaming; and Salt Lake City and Provo local licensing as local-only findings.
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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