TLDR
Connecticut nonprofits face two parallel filing obligations: an annual report with the Secretary of State and a charitable solicitation registration renewal with the Department of Consumer Protection (DCP, formerly CPCS). The annual report is due by the last day of the anniversary month of incorporation. The DCP charitable registration is due 10 months after fiscal year end. Organizations with gross revenue above $500,000 must attach audited financial statements to their DCP renewal. Missing either filing can result in revocation of corporate status or loss of solicitation authority.
Connecticut Nonprofit Annual Report: 2026 Filing Guide
Connecticut nonprofits carry two distinct annual filing obligations that operate on different schedules, managed by different agencies, with different consequences for failure. Getting the timing and documentation right for both is the kind of compliance work that keeps organizations in good standing — and out of the administrative dissolution queue.
The two filings Connecticut requires
Most states separate corporate existence filings from charitable solicitation filings. Connecticut is no different, but the agencies and timelines are distinct enough that organizations regularly miss one while keeping the other current.
Secretary of State annual report — maintains the nonprofit’s legal corporate existence in Connecticut. Filed with the commercial recording division. Due by the last day of the anniversary month of incorporation. Fee: $50 for nonstock corporations.
DCP charitable registration renewal — maintains authority to solicit contributions in Connecticut. Filed with the Department of Consumer Protection, Charity Division. Due 10 months after fiscal year end. Fees tiered by gross revenue from $0 to $300.
Both must be current for a nonprofit to operate and fundraise legally in Connecticut.
Secretary of State annual report: deadline and mechanics
The annual report is due by the last day of the month in which the corporation was incorporated. An organization incorporated on March 14 has an annual report due March 31 each year — regardless of its fiscal year.
The report itself is brief: current registered agent name and address, principal office address, names and addresses of officers and directors. Changes made during the year must be reflected. The filing fee is $50.
Connecticut provides an online filing portal through the Secretary of State’s commercial recording division. Paper filing is accepted but slower. The Secretary of State sends reminder notices, but the statute places the obligation on the organization; failure to receive a reminder is not a defense to dissolution.
Consequence of missing the annual report: Administrative dissolution. Connecticut dissolves delinquent nonstock corporations after a single missed filing. Reinstatement requires application, payment of the $50 fee for each delinquent year, and a $50 reinstatement fee. Operations during dissolution expose board members to personal liability for obligations incurred.
DCP charitable registration: who must register
Under CGS Chapter 419d (the Solicitation of Charitable Funds Act), any organization that solicits contributions from Connecticut residents must register with DCP before soliciting. Solicitation includes any request for money, property, or services — in person, by mail, by telephone, or online.
Exemptions under CGS 21a-190b:
- Religious organizations (but not affiliated foundations)
- Educational institutions accredited by a recognized body
- Hospitals licensed in Connecticut
- Organizations that raise less than $50,000 in a fiscal year and use only unpaid volunteers
The under-$50,000 / unpaid-volunteers exemption is two-part; both conditions must be met simultaneously. An organization that raises $40,000 but uses a paid fundraising coordinator does not qualify.
DCP registration fee schedule
| Gross Revenue | Fee |
|---|---|
| Under $50,000 | $0 (if exempt; otherwise registration required) |
| $50,000 – $99,999 | $50 |
| $100,000 – $499,999 | $100 |
| $500,000 – $999,999 | $150 |
| $1,000,000 – $4,999,999 | $200 |
| $5,000,000 – $9,999,999 | $250 |
| $10,000,000 and above | $300 |
Financial statement requirements by revenue tier
| Gross Revenue | Required Financial Statement |
|---|---|
| Under $200,000 | Internally prepared financial statement |
| $200,000 – $499,999 | CPA-reviewed financial statements |
| $500,000 and above | CPA-audited financial statements (GAAS) |
The audit threshold in Connecticut ($500,000) is lower than most states. Organizations that clear California’s $2 million threshold or New York’s $750,000 threshold may still be below Connecticut’s audit requirement and vice versa. Multi-state filers need the most restrictive threshold to govern their CPA engagement.
DCP renewal deadline calculation
The renewal is due 10 months after the end of the fiscal year. This is tighter than many states:
| Fiscal Year End | DCP Renewal Due |
|---|---|
| December 31 | October 31 |
| June 30 | April 30 |
| September 30 | July 31 |
| March 31 | January 31 |
The 10-month window matters for organizations with late-closing audits. A December 31 fiscal year end gives the auditor until roughly late summer to complete fieldwork and deliver the report in time for an October 31 filing. Organizations that wait until September to start an audit engagement regularly miss the deadline.
Required attachments for DCP renewal
- Completed Form CR-1 (renewal) with authorized signature
- Copy of federal Form 990, 990-EZ, or 990-PF
- Financial statements at the appropriate tier (internal, reviewed, or audited)
- Fee payment at the correct tier
Organizations that file 990-N (e-Postcard) with the IRS must still provide DCP with financial detail at the applicable tier. The 990-N alone is not a substitute.
Common rejection reasons
DCP issues deficiency notices most often for:
- Financial statement tier mismatch — submitting a reviewed statement when gross revenue requires an audit, or an internal statement when a review is required
- Missing Form 990 — the most common single-item deficiency
- Fee miscalculation — using the wrong gross revenue figure to select the fee tier
- Expired registration — attempting to renew a registration that has lapsed; a new initial registration may be required
- Missing authorized signature — unsigned renewal forms are returned without processing
Deficiency notices give a short window to cure — typically 30 days. Unresolved deficiencies result in revocation of solicitation authority, which is publicly noted in DCP records.
Multi-state filers: Connecticut in context
Organizations registered in multiple states face the Connecticut DCP deadline alongside other state deadlines. Connecticut’s 10-month post-fiscal-year deadline is earlier than the 12-15 months many other states allow. Organizations managing New York CHAR500 (4.5 months post-fiscal-year), Illinois AG990-IL, Pennsylvania BCO-10, and Connecticut DCP simultaneously benefit from a unified compliance calendar that tracks each state’s unique deadline formula.
How GrantPipe helps
GrantPipe tracks state charitable registration deadlines — including Connecticut’s Secretary of State and DCP obligations — alongside federal grant reporting cadence and restricted-fund workflow in one operating record. The compliance calendar auto-calculates due dates from fiscal year end and flags upcoming deadlines before they become deficiencies. Start with a free trial to build the full Connecticut compliance calendar alongside your organization’s other state and federal obligations.
Free resource
Get the Nonprofit Grant Compliance Checklist
A practical checklist for post-award grant compliance: restricted funds, reporting cadence, audit prep, and common failure points. Delivered by email.
- DCP
- Connecticut Department of Consumer Protection. Administers charitable solicitation registration and oversight for organizations raising funds in Connecticut under CGS Chapter 419d.
DEFINITION
- Nonstock corporation
- The Connecticut legal entity type used by most 501(c)(3) nonprofits. Required to file annual reports with the Secretary of State under the Connecticut Revised Nonstock Corporation Act.
DEFINITION
- Gross revenue
- Total revenue from all sources during the fiscal year, used to determine the DCP registration fee tier and the applicable financial statement requirement (internal, reviewed, or audited).
DEFINITION
- Audited financial statements
- Financial statements prepared by an independent CPA following generally accepted auditing standards (GAAS). Required for Connecticut DCP renewal when gross revenue reaches $500,000.
DEFINITION
- Reviewed financial statements
- Financial statements subject to limited CPA procedures, less rigorous than an audit. Required for DCP renewal when gross revenue is between $200,000 and $499,999.
DEFINITION
Q&A
What happens if a Connecticut nonprofit misses its annual report deadline?
The Secretary of State will administratively dissolve the corporation. Dissolution terminates the organization's legal existence in Connecticut. Reinstatement requires a reinstatement application, payment of missed annual report fees for each delinquent year, and payment of any applicable penalties. Operations during a period of dissolution can expose board members to personal liability.
Q&A
How does the DCP charitable registration interact with the Secretary of State annual report?
They are separate filings handled by separate agencies. The annual report maintains corporate existence with the Secretary of State. The DCP registration maintains solicitation authority. Both must be current. An organization can have an active Secretary of State status but a revoked DCP registration, which bars fundraising activity.
Q&A
What financial statements does DCP accept for organizations between $200,000 and $499,999 in gross revenue?
Organizations in the $200,000-$499,999 range must attach reviewed financial statements prepared by an independent CPA. A compilation or internally-prepared statement does not satisfy this requirement. The DCP will issue a deficiency notice and the renewal will not be accepted until a compliant reviewed statement is submitted.
Frequently asked