Illinois Charity Registration: Charitable Trust Act vs. Solicitation for Charity Act

Direct answer

Illinois does not have one charity-registration law — it has two, and they are triggered by different things. The Charitable Trust Act is triggered by holding charitable property above a dollar threshold; the Solicitation for Charity Act is triggered by soliciting contributions in Illinois. An organization can be covered by one, the other, or both, and each has its own registration deadline, exemptions, and religious-determination process. Corporate existence under the General Not For Profit Corporation Act is a separate question from either — see the full Illinois guide at /states/illinois/ for how formation, corporate annual reports, and charity registration fit together.

The Charitable Trust Act: triggered by holding charitable property

The Charitable Trust Act applies to a covered trustee that holds property for charitable purposes with a fair-market value greater than $4,000, measured during any 12-month period — not a calendar year, and not "at least" $4,000, but strictly more than $4,000. Registration is due before the first disbursement of that property or within six months after it is received for charitable purposes, whichever occurs first. Registration uses Form CO-1, with Form CO-2 (financial information) when applicable, filed with the Illinois Attorney General's Charitable Trust Bureau. Statutory exemptions exist for governmental entities, qualifying religious organizations and their supervised affiliates engaged in exclusively religious activities, individual officers or directors holding property in an official capacity for a religious body, and certain exclusively operated schools or hospitals.

The Solicitation for Charity Act: triggered by soliciting contributions

The Solicitation for Charity Act is a separate statute triggered by soliciting contributions in Illinois, regardless of whether the organization holds any charitable property at all. Registration is due before solicitation begins, also using Form CO-1, with an initial registration fee of $15 where applicable. Soliciting before registering can trigger a $200 late-registration fee under current Attorney General instructions. Statutory exemptions apply here too, and a foreign charity with no Illinois corporate authority can still be covered by this Act if it solicits Illinois residents.

One organization, one Act, both Acts, or neither

Because the two Acts have independent triggers, an organization's registration obligations depend on what it actually does, not on its corporate status alone. An organization that solicits contributions but never itself holds charitable property above the Charitable Trust Act threshold is subject only to the Solicitation for Charity Act. A trustee that holds charitable property above $4,000 but does not solicit is subject only to the Charitable Trust Act. An organization that both solicits and holds qualifying charitable property is subject to both, and typically registers and reports under the combined framework the Attorney General's office administers. None of this depends on whether the organization has Illinois corporate authority — corporate formation, the Secretary of State's annual report, and Attorney General charity registration are three separate systems.

CO-1, CO-2, and the $15 registration fee

Both Acts use the same core registration document, Form CO-1, filed through the Charitable Trust Online Filing System or the currently accepted Attorney General process, along with governing instruments, financial records, applicable federal filings, and Form CO-2 when required. The $15 initial registration fee applies to registration under either Act. Once registered, an organization generally moves into ongoing AG990-IL annual reporting — a separate filing from either Act's initial registration and from the Secretary of State's own NFP 114.05 corporate annual report.

Two separate religious exemptions — not one

Illinois maintains two distinct religious-exemption processes, one under each Act, and they are not interchangeable. Under the Solicitation for Charity Act, a qualifying religious organization submits a completed registration statement, an exemption request, and Form CO-3; the Attorney General may then issue an individual exemption for one named group or a blanket exemption covering a central governing body and its listed affiliates. This is a determination the Attorney General makes — it is not automatic, and until issued, an organization cannot treat CO-3 as already granting an annual-report exemption.

The Charitable Trust Act has its own, separate exemption: a qualifying religious organization, its agency, or a directly supervised affiliate is exempt from Charitable Trust Act registration for exclusively religious activities, and individual officers or directors holding property in an official capacity for a religious body are also covered. A trustee that conducts non-exempt activities alongside its religious ones must still register and separately account for the non-exempt activities. Qualifying under the Solicitation for Charity Act's CO-3 process does not automatically resolve the separate Charitable Trust Act exemption, and vice versa — each must be evaluated on its own terms.

Online and platform solicitation: still fact-specific

A frequent question is whether a nationwide website, a crowdfunding page, or social-media fundraising by itself triggers Illinois registration. Current official Illinois guidance does not provide one bright-line rule covering passive website accessibility, targeted Illinois appeals, crowdfunding platforms, social-media fundraising, platform fundraising, or the simple receipt of an Illinois contribution — each can matter differently depending on how targeted or passive the activity actually is. This guide does not state that passive nationwide accessibility always triggers registration, and does not state that it never does; that determination remains Verification in Progress pending clearer official guidance, and an organization soliciting online should not assume either extreme.

Practical checklist

Does the organization hold charitable property with a fair-market value of more than $4,000 in any 12-month period? If so, the Charitable Trust Act's before-disbursement-or-six-months deadline applies, independent of any solicitation activity.

Does the organization solicit contributions from Illinois residents? If so, register under the Solicitation for Charity Act before solicitation begins, regardless of whether it also holds charitable property.

Is the organization religious in nature? Evaluate the Charitable Trust Act's exclusively-religious-activity exemption and the Solicitation for Charity Act's CO-3 determination separately — do not assume one resolves the other.

Does the organization solicit online, through crowdfunding, or through social media? Confirm current Attorney General guidance rather than assuming passive accessibility is automatically safe or automatically triggers registration.