Annual Requirements for a Connecticut Nonprofit Corporation

Every Connecticut nonprofit corporation must file an annual report with the Secretary of the State. This is the state-level obligation that keeps the corporation active in Connecticut's records.

What it is and when it's due

The annual report is a confirmation filing, not a financial disclosure. It updates or verifies the corporation's registered agent, principal office, and the names of directors and officers. The deadline is tied to the anniversary of your formation — the report comes due each year around the date the corporation was created, so it's worth noting that date the moment you incorporate.

It must be filed online

Connecticut requires the annual report to be filed online through the Business One Stop portal at business.ct.gov. Paper reports are rejected. There's a filing fee, and the process is quick once you're in the portal. Because it's online-only and anniversary-based, the easiest way to miss it is simply forgetting the date — so put it on a shared calendar the whole board can see.

Why it matters

Skipping the annual report doesn't cause an immediate crisis, which is exactly why it's dangerous — the consequences build quietly. Over time, a nonprofit that stops filing loses good standing with the state, and an out-of-good-standing organization runs into walls with banks, grantmakers, and landlords. Reinstating is more work than filing on time.

Separate from anything Connecticut requires, a tax-exempt nonprofit has to file an annual information return with the IRS. This is a federal obligation that comes with your 501(c)(3) status.

Which 990 you file depends on size

• Form 990-N (e-Postcard) — for the smallest organizations, a short electronic filing.
• Form 990-EZ — for mid-sized organizations under the applicable thresholds.
• Form 990 — the complete, detailed return that larger organizations must submit.

The IRS sets the thresholds that determine which version applies, and they can shift, so confirm your bracket each year or have your accountant do it.

The three-year rule

This is the one that ends nonprofits. Fail to file the required 990 (including the 990-N postcard) for three consecutive years and the IRS automatically revokes your tax-exempt status. There's no warning letter that stops the clock — miss three in a row and the exemption is gone, donations stop being deductible, and you have to apply for reinstatement. Even the smallest all-volunteer nonprofit filing the 990-N has to file every single year.

If your nonprofit asks the Connecticut public for donations, there's a third annual track: charitable registration.

Registering with the Public Charities Unit

Nonprofits that solicit charitable contributions from Connecticut residents generally register with the Department of Consumer Protection's Public Charities Unit and renew that registration periodically. This is separate from both the Secretary of the State annual report and the federal Form 990 — a different agency, a different filing, a different deadline.

Who it applies to

Not every nonprofit fundraises from the public. A private foundation funded by a single family, or an organization that operates on grants and contracts without public solicitation, may not trigger it. But any nonprofit running donation appeals, campaigns, or events aimed at the general public should assume registration applies and confirm the specifics. Fundraising without registering when you're required to can carry penalties.

This isn't a scheduled annual filing, but it's an ongoing requirement that belongs in any honest list of what a nonprofit has to keep current.

Connecticut requires the corporation to maintain a valid registered agent at a physical in-state address at all times. If your agent — often a volunteer or board member — moves, resigns, or leaves the organization, you have to update the record promptly rather than waiting for the annual report. Because nonprofits cycle through volunteers and rotate boards, an agent that was accurate at formation can quietly go stale. Treat any change to the agent or the registered office as its own immediate filing.

The way nonprofits stay compliant without stress is by putting all of this on one calendar rather than reacting to notices.

What to put on it

• Connecticut annual report — due around your formation anniversary, filed online. Note the exact date at formation.
• Federal Form 990 — due on a schedule tied to your fiscal year-end; confirm which version applies.
• Charitable registration renewal — if you fundraise publicly, on the Public Charities Unit's renewal cycle.
• Registered agent check — a recurring reminder to confirm the agent and address are still valid.

Make it survive turnover

The single biggest compliance risk for a nonprofit is that the person who knew the deadlines leaves. Keep the calendar somewhere the whole board and any staff can see it, and hand it off deliberately during any leadership transition. A nonprofit that maintains a clean, current compliance calendar is one that keeps its good standing, its exemption, and its credibility with funders — the three things it can least afford to lose.

Assign an owner for each item

A calendar with no one responsible for it is a calendar that gets ignored. Assign each recurring obligation to a specific role — the treasurer owns the Form 990, the secretary owns the state annual report, and so on — rather than to a named individual who might leave. When responsibility attaches to a board seat instead of a person, the duty transfers automatically when the seat changes hands. Review the whole calendar at least once a year at a board meeting so everyone can see what's coming and confirm nothing has slipped. That single recurring agenda item does more to keep a nonprofit compliant than any amount of last-minute scrambling when a deadline notice arrives.