Last Updated: July 2026 - Reflects current Illinois Secretary of State and Attorney General requirements
Illinois Nonprofit Filing Requirements - Overview
Illinois nonprofits must maintain compliance with two primary state agencies — the Secretary of State (Department of Business Services) and the Attorney General's Charitable Trust Bureau. Unlike Texas, Illinois requires most charities that solicit contributions to register with the Attorney General and file an annual financial report — there's no broad exemption from charitable registration.
Secretary of State
Incorporate your nonprofit with Articles of Incorporation and file an Annual Report every year to remain in good standing.
Charitable Registration Required
Most charities soliciting contributions or holding charitable assets in Illinois must register with the Attorney General before fundraising.
Attorney General's Office
File Form AG990-IL annually with the Charitable Trust Bureau to maintain your good standing as an Illinois charity.
| Requirement | Secretary of State | Charitable Registration | Franchise Tax Board |
|---|---|---|---|
| Forms | Articles of Incorporation + Annual Report | Required for most charities that solicit contributions. Register with the AGO's Charitable Trust Bureau and file Form AG990-IL annually. | Sales tax exemption via Form STAX-1; unrelated business income reported on Form IL-990-T |
| Due Date | Before operating; Annual Report due before the anniversary month of incorporation each year | Before soliciting; Form AG990-IL due within 6 months after fiscal year-end | Upon formation; Form IL-990-T (if owed) due the 15th day of the 5th month after fiscal year-end |
| Filing Fee | $50 incorporation $10 annual report |
$15 initial registration (Form CO-1); $15–$25 for Form AG990-IL | No fee for sales tax exemption application |
Illinois nonprofits file federally first — we handle that
Your federal Form 990 is the foundation for Illinois compliance.
Tax990 is IRS-authorized and covers the full 990 series.
How to Start and Register a Nonprofit in Illinois
Follow these five steps in order to properly form your Illinois nonprofit and maintain compliance with all state agencies from day one.
File Articles of Incorporation with the Secretary of State
Submit Articles of Incorporation (Form NFP 102.10) to the Secretary of State's Department of Business Services, online or by mail. Include the organization's name, purpose, registered agent, and registered office address in Illinois. The filing fee is $50.
Access Secretary of State FormsRegister with the Illinois Attorney General's Charitable Trust Bureau
Illinois law requires most charitable organizations that solicit contributions or hold charitable assets to register with the Attorney General's Charitable Trust Bureau by filing Form CO-1 (Charitable Organization Registration Statement) before conducting any solicitation. The registration fee is $15, and organizations in existence for less than one year must also file Form CO-2.
Access Attorney General Charity RegistrationApply for Illinois Tax Exemptions with the Department of Revenue
Illinois generally recognizes federal 501(c)(3) status for state income tax purposes, but sales tax exemption is not automatic. File Form STAX-1 (Application for Sales Tax Exemption) with the Illinois Department of Revenue and attach your IRS determination letter. Organizations that own real estate may also apply separately for property tax exemption using Form PTAX-300 or
its variants.
Apply for IRS Federal Tax-Exempt Status (Form 1023 or 1023-EZ)
To qualify for federal income tax exemption under IRC Section 501(c)(3), file Form 1023 (standard) or Form 1023-EZ (streamlined, for organizations with projected gross receipts under $50,000) with the IRS. Your IRS determination letter supports both AGO registration and Illinois sales tax exemption.
Access IRS Exemption ApplicationFile Your Federal Return, Form AG990-IL, and Annual Report Every Year
File your federal Form 990 series with the IRS every year. Also file Form AG990-IL with the Attorney General within 6 months after your fiscal year-end, and an Annual Report with the Secretary of State before the first day of your incorporation anniversary month each year.
View Annual Filing RequirementsIllinois Tax Exemption for Nonprofits
Illinois generally recognizes an organization's federal 501(c)(3) status for state income tax purposes without a separate application. Sales tax and property tax exemptions, however, require their own applications with the Department of Revenue — IRS recognition alone does not automatically exempt you from those taxes.
Form STAX-1 Sales Tax Exemption
FREE
For organizations that have already received a federal IRS determination letter recognizing 501(c)(3) or another exempt status. File Form STAX-1 with the Illinois Department of Revenue and attach your IRS letter to purchase goods and
services tax-free.
Property Tax Exemption (Form PTAX-300 Series)
FREE
Organizations that own real estate used for charitable purposes may apply for property tax exemption. Use Form PTAX-300 for educational and governmental use, PTAX-300-FS for federal and state agencies, or PTAX-300-R for religious use. Apply through your county assessor's office.
Unrelated Business Income Is Still Taxable
State tax exemption does not cover unrelated business taxable income (UBTI). If your nonprofit has $1,000 or more in UBTI, you must file Form IL-990-T with the Department of Revenue, due the 15th day of the 5th month after your fiscal year-end.
Illinois Nonprofit Annual Filing Requirements
Every year, Illinois nonprofits must stay current with the Attorney General (Form AG990-IL), the Secretary of State (Annual Report), and the IRS (federal Form 990 series). Unlike Texas, Illinois requires both an annual financial report to the AGO and a separate annual report to the Secretary of State — two distinct state filings on top of your federal return.
Illinois Form AG990-IL - Annual Charity Report
Form AG990-IL is the annual financial report the Attorney General's Charitable Trust Bureau requires from charitable organizations registered and soliciting contributions in Illinois. It captures your organization's revenue, expenditures, assets, and program activities, and must be filed along with a copy of your IRS Form 990/990-EZ/990-PF. Form AG990-IL can be filed online or submitted on paper with all required attachments and fees.
Deadline & Filing Fee
Due within 6 months after the close of your fiscal year - June 15 for calendar-year filers. The fee is $15 for soliciting organizations with gross receipts over $15,000 or assets over $25,000 (or $25 for registered trust organizations). Contributions over $300,000 require a financial review; over $500,000 require an
independent audit.
Secretary of State Annual Report
Separately from Form AG990-IL, every nonprofit corporation organized under Illinois law must file an Annual Report (Form NFP 114.05) with the Secretary of State, regardless of size or income level. This requirement applies whether or not your fiscal year matches the calendar year.
Deadline & Filing Fee
Due before the first day of your incorporation anniversary month each year. The filing fee is $10, plus a $3 penalty if filed late. Organizations that fail to file risk involuntary dissolution of their corporate status.
Federal Form 990 Series
Alongside these two state filings, every tax-exempt nonprofit must file its federal Form 990 series return with the IRS each year. It's the return Form AG990-IL requires a copy of, so filing it first is the natural starting point for Illinois compliance. Which form you file depends on your organization's gross receipts and total assets.
Deadline & Filing Fee
The deadline is the 15th day of the 5th month after the end of the fiscal year. For the calendar year filers the deadline is generally May 15.
Illinois Nonprofit Filing Deadlines
Deadlines vary by form and fiscal year-end. Below are the 2026 deadlines for calendar-year organizations (fiscal year ending December 31).
Form AG990-IL
Jun 15
6 months after fiscal year ends
IL Attorney GeneralAnnual Report
Anniversary Month
Due before the first day of your incorporation anniversary month
IL Secretary of StateForm IL-990-T
May 15
15th day of the 5th month after fiscal year ends (if UBTI is owed)
IL Department of RevenueFor organizations with a non-calendar fiscal year, use Tax990's Due Date Calculator to find your exact deadline.
How to File Illinois Nonprofit Returns
Illinois doesn't impose a separate state income tax return on most nonprofits, so your federal Form 990 series filing does the heavy lifting. A few Illinois-specific filings sit alongside it - and Tax990 e-files the federal forms only, so here's exactly where each piece goes.
E-File Your Federal Form 990 Series with Tax990
Your annual federal return is the core state filing obligation. Tax990 is an IRS-authorized e-file provider for the entire 990 series - pick the form that matches your organization:
- Gross receipts ≤ $50,000: Form 990-N (e-Postcard)
- Gross receipts < $200,000 and total assets < $500,000: Form 990-EZ
- Larger organizations: Form 990
- Private foundations: Form 990-PF
- Unrelated business income ≥ $1,000: Form 990-T
File Form AG990-IL with the Attorney General Every Year
Tax990 doesn't e-file this form, since it's an Attorney General filing, not a federal one - but it's easy to overlook, so here's where it fits in. Form AG990-IL is the annual financial report the Charitable Trust Bureau requires from charitable organizations registered and soliciting contributions in Illinois:
- Due within 6 months after your fiscal year-end - June 15 for calendar-year filers
- Must include a copy of your IRS Form 990/990-EZ/990-PF; a $100 late report filing fee applies if the report or a written extension request isn't received by the due date
- Fees run $15 to $25 depending on gross receipts, assets, and organization type - falling behind can jeopardize your charity's ability to solicit in Illinois
File Your Annual Report with the Secretary of State
Separately from Form AG990-IL, every nonprofit corporation organized under Illinois law must file an Annual Report (Form NFP 114.05) with the Secretary of State - before the first day of its incorporation anniversary month every year, regardless of your fiscal year-end:
- File online (domestic corporations) or by mail; the filing fee is $10, plus a $3 penalty if
filed late - Confirms your directors, officers, and registered agent information
- Missing this filing puts your corporate status at risk of involuntary dissolution
Tax990 doesn't submit this filing on your behalf, but it's a straightforward online form through the Secretary of State's Department of Business Services.
File Form IL-990-T If Your Nonprofit Has Unrelated Business Income
If your organization files federal Form 990-T because it has $1,000 or more in unrelated business taxable income, you must also file Illinois Form IL-990-T with the Department of Revenue:
Form IL-990-T is due the same day as your federal Form 990-T - the 15th day of the 5th month after your fiscal year-end. Payments of $750 or more must be made electronically.
Illinois Department of RevenuePenalties for Late Filing in Illinois
Illinois backs its filing requirements with real consequences, including involuntary dissolution of your corporate status. Here's exactly what you're facing:
Late Form AG990-IL
$100
A $100 late report filing fee applies if the complete annual financial report, or a written extension request, isn't received by the Attorney General before the due date. The report is not considered filed until the late fee is paid.
Late Filing — Form AG990-IL
$100 fee
The IRS charges $25 per day for a late Form 990 or 990-EZ, up to the lesser of $13,000 or 5% of gross receipts. Organizations with gross receipts over $1,309,500 face a steeper penalty of $130 per day, up to $65,000 per return.
Loss of Tax-Exempt Status
Beyond Form AG990-IL penalties, failing to file your Secretary of State Annual Report can result in involuntary dissolution of your nonprofit corporation, and falling behind on charitable registration can jeopardize your organization's ability to legally solicit donations in Illinois. Separately, the IRS automatically revokes federal tax-exempt status after three consecutive years of unfiled Form 990 returns.
Spend less time filing, more time on your mission
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Illinois Nonprofit Filing - FAQ
Common questions from Illinois nonprofits about state registration, annual compliance, and filing with Tax990.
Follow these steps in order:
- File Articles of Incorporation with the Secretary of State ($50).
- Charitable registration: most charities must register with the Attorney General's Charitable Trust Bureau by filing Form CO-1 before soliciting funds ($15).
- Apply for sales tax exemption via Form STAX-1 (free, with IRS letter) with the Illinois Department of Revenue.
- Apply for federal 501(c)(3) status - Form 1023 or 1023-EZ - with the IRS.
- Meet ongoing compliance - file your federal Form 990 series and Form AG990-IL each year, plus an Annual Report with the Secretary of State before your incorporation anniversary month.
Illinois generally recognizes federal 501(c)(3) status for state income tax purposes automatically, but sales and property tax exemptions require separate applications with the Department of Revenue:
- For sales tax exemption : file Form STAX-1 with the Illinois Department of Revenue and attach a copy of your IRS letter (free).
- For property tax exemption : file Form PTAX-300, PTAX-300-FS, or PTAX-300-R, depending on your organization type, with the required attachments.
State tax exemption does not cover unrelated business taxable income, which remains subject to Illinois
Form IL-990-T.
Federal Form 990 series: due the 15th day of the 5th month after your fiscal year ends. Tax990 e-files the full series.
Illinois state filings:
- Form AG990-I : filed with the Attorney General within 6 months after your fiscal year-end, along with a copy of your IRS Form 990
- Annual Report : filed with the Secretary of State ($10) before the first day of your incorporation anniversary month, regardless of fiscal year-end
- Form IL-990-T : organizations with $1,000 or more in unrelated business income must file with the DOR, due the same day as federal Form 990-T
State tax exemption does not cover unrelated business taxable income, which remains subject to Illinois
Form IL-990-T.
For calendar-year organizations (fiscal year ending December 31):
- Federal Form 990 series: May 15, 2026Federal Form 990 series: May 15, 2026
- Form AG990-IL (Attorney General): June 15, 2026
- Annual Report (Secretary of State): before the first day of your incorporation anniversary month
For non-calendar-year organizations, use Tax990's Due Date Calculator to find your Form 990 deadline; Form AG990-IL follows 6 months after your fiscal year-end, while the Annual Report is always due before your anniversary month.
Penalty for late Form AG990-IL: a $100 late report filing fee, and the report isn't considered filed until the
fee is paid.
Penalty for non-filing of the Annual Report: the Secretary of State can involuntarily dissolve your
nonprofit corporation.
File online through the Secretary of State's portal (domestic corporations only), or mail the completed form to:
The filing fee is $10 (plus a $3 penalty if filed late), due before the first day of your incorporation anniversary month each year. Form AG990-IL, by contrast, is filed separately with the Attorney General's Charitable Trust Bureau at 100 West Randolph Street, 11th Floor, Chicago, IL 60601-3175.
No — Tax990 supports the federal Form 990 series only (990-N, 990-EZ, 990, 990-PF, and 990-T). It doesn't e-file Illinois Form AG990-IL or the Secretary of State Annual Report, since those are state filings submitted through the AGO's Charitable Trust Bureau and the Secretary of State's own portal. What Tax990 does give you:
- IRS-authorized e-filing for your full 990 series, including 990-PF and 990-T
- Built-in error checks that catch issues before submission
- Instant IRS acceptance confirmation
- A downloadable copy of your accepted Form 990/990-EZ/990-PF, ready to attach to your Form AG990-IL filing
Form AG990-IL and the Annual Report must be filed directly through the Attorney General's Charitable Trust Bureau and the Secretary of State's Department of Business Services — Tax990 doesn't support either.
Article Sources
This guide references official Illinois and federal government sources only.
- Articles of Incorporation — IL Secretary of State, Department of Business Services
- Charity Registration — IL Attorney General's Office
- Form AG990-IL Instructions — Charitable Trust Bureau, IL AGO
- Form NFP 114.05 Annual Report — IL Secretary of State
- Form STAX-1 — Sales Tax Exemption Application, IL Department of Revenue
- Form PTAX-300 Series — Property Tax Exemption, IL Department of Revenue
- Form IL-990-T Instructions — Unrelated Business Income Tax Return, IL DOR
- Form 1023/1023-EZ — Application for Recognition of Exemption, IRS
- Form 990 Series — Annual Exempt Organization Returns, IRS
- Form 990-T — Exempt Organization Business Income Tax Return, IRS