Illinois AG990-IL Filing Guide: Annual Charitable Report for Nonprofits

BLUF

Illinois nonprofits file Form AG990-IL with the Illinois Attorney General’s Charitable Trust Bureau every year, six months after fiscal year end. The filing fee is $15. An independent audit attachment is required above $300,000 in gross contributions; a review is required between $150,000 and $300,000. Most rejections come from missing attachments, unsigned forms, or late filings without an extension.

TL;DR

• Who: every charity registered under the Illinois Charitable Trust Act or Solicitation for Charity Act.
• Due: six months after fiscal year end (June 30 for calendar-year filers).
• Fee: $15 flat.
• Audit required: gross contributions above $300,000.
• Review required: gross contributions between $150,000 and $300,000.
• Attach: complete copy of federal Form 990, plus audit or review report if applicable.

What AG990-IL is

AG990-IL is the Illinois Charitable Organization Annual Report. It is administered by the Charitable Trust Bureau within the Illinois Attorney General’s office under the Charitable Trust Act (760 ILCS 55/) and the Solicitation for Charity Act (225 ILCS 460/).

The filing is separate from the federal Form 990. Every registered charity files both. AG990-IL is the state compliance obligation; Form 990 is the federal one.

Who must file

Every charitable organization registered with the Illinois Attorney General must file AG990-IL annually. That includes:

• Illinois-incorporated 501(c)(3) public charities
• Out-of-state charities that solicit contributions from Illinois residents
• Charitable trusts holding assets in Illinois
• Private foundations with Illinois nexus

Religious organizations and certain educational institutions have limited exemptions but most 501(c)(3) nonprofits file.

Due date and extension

The filing is due six months after the end of the organization’s fiscal year. For a December 31 fiscal year end, that is June 30. A single six-month extension is available if requested in writing before the original due date.

Extensions extend only the filing deadline; they do not extend any underlying audit or review engagement. Late filings without an approved extension trigger a deficiency notice and, after a short cure window, referral to enforcement.

Filing fee

$15 for all registrants. Payment can be made online through the Charitable Trust Bureau portal or by check made payable to “Illinois Charity Bureau Fund.” The fee does not scale with organization size.

Audit and review thresholds

The audit and review attachment requirement is based on gross contributions for the fiscal year:

• Above $300,000: independent audit by a licensed CPA required
• $150,000 to $300,000: financial review by a licensed CPA required
• Below $150,000: neither required; AG990-IL still due

Organizations crossing a threshold mid-year should engage an auditor or reviewer early. An engagement started in May for a June 30 filing rarely finishes on time without significant rush fees.

Required attachments

• Complete copy of federal Form 990 (or 990-EZ, 990-PF)
• Independent audit report (if gross contributions above $300,000)
• Financial review report (if gross contributions between $150,000 and $300,000)
• Signed AG990-IL form

Form 990-N filers (under $50,000 in annual gross receipts) still file a full AG990-IL with state-level financial detail even though the federal filing is minimal.

Filing checklist

• Registration is current with the Charitable Trust Bureau
• Fiscal year end and filing period match
• Gross contributions calculated correctly
• Audit or review engaged and complete (if applicable)
• Form 990 attached in full
• Officer and director list updated
• AG990-IL signed by an authorized officer
• $15 fee paid
• Filing confirmation retained

Common rejection reasons

The Charitable Trust Bureau issues deficiency notices most often for:

1. Missing or unsigned AG990-IL form
2. Missing audit or review attachment when required
3. Missing Form 990 attachment
4. Incorrect fiscal year period
5. Late filing without an approved extension
6. Registration lapsed or not yet effective for the reporting year

Deficiency notices typically give 30 days to cure. Ignoring them escalates to compliance enforcement and potential loss of registration.

Renewal schedule

AG990-IL is an annual obligation. Organizations that maintain registration and file on time stay in good standing without additional renewal steps. Registration status lapses if the annual report is not cured after a deficiency notice.

For calendar-year filers, the working cadence is:

• January-March: audit or review fieldwork
• April-May: AG990-IL preparation
• June 30: filing due
• July: retain confirmation, update reporting calendar for next year

How GrantPipe helps

GrantPipe tracks state filing deadlines alongside federal SF-425 cadence and donor work in one operating record. For Illinois nonprofits managing AG990-IL, federal grant reports, and restricted balances at the same time, the filing calendar, attachment status, and supporting documentation live in the same place as the rest of the grant workflow. Start with a free trial to set the AG990-IL deadline alongside the rest of the organization’s compliance calendar.

DEFINITION

AG990-IL

The Illinois Charitable Organization Annual Report filed with the Illinois Attorney General's Charitable Trust Bureau. Required for all registered charitable organizations.

DEFINITION

Charitable Trust Bureau

The division within the Illinois Attorney General's office that administers the Charitable Trust Act and Solicitation for Charity Act, including registration and annual reporting.

DEFINITION

Gross contributions

The total of contributions, gifts, grants, and similar amounts received, used as the threshold measure for audit and review requirements under Illinois charitable registration rules.

DEFINITION

Financial review

An accountant's report less extensive than a full audit, providing limited assurance. Required in Illinois for organizations with gross contributions between $150,000 and $300,000.