Last Updated: February 2026
Arkansas requires charitable organizations to register before soliciting contributions in the state. While administratively straightforward compared to some jurisdictions, Arkansas includes audit thresholds and annual reporting requirements that make it relevant for mid-sized and larger national nonprofits.
For broader strategic context, see:
When Registration Is Required in Arkansas
A charitable organization must register with the Arkansas Secretary of State before soliciting contributions in the state.
Registration is generally required if:
- The organization directly solicits Arkansas residents
- Online fundraising results in Arkansas contributions
- Third parties solicit on the organization’s behalf
- The organization participates in commercial co-venture promotions
Arkansas does not limit registration to in-state organizations. Out-of-state nonprofits fundraising in Arkansas are typically required to register.
For digital fundraising implications, see:
- Online Fundraising & Charleston Principles
- Where Nonprofits Must Register Based on Online Fundraising
Initial Registration Overview
Arkansas registration is effective for one year. Initial filings generally include:
- Charitable registration form
- IRS determination letter (or pending exemption documentation)
- Governing documents
- IRS Form 990 (or 990-EZ/990-N, as applicable)
- Identification of professional fundraisers and commercial co-venturers
- Filing fee (Arkansas does not currently charge a general registration fee)
Out-of-state organizations must file a consent for service if not incorporated in Arkansas.
Unlike many states, Arkansas requires the filing of an annual financial reporting form even though it does not require a formal renewal application (see below).
For timing strategy, see:
Audit and Financial Review Thresholds
Arkansas imposes financial reporting thresholds that are particularly relevant for larger organizations:
- Contributions exceeding $1 million typically require audited financial statements.
- Contributions between $500,000 and $1 million typically require CPA-reviewed financial statements.
These thresholds are based on total contributions, not Arkansas-only revenue.
For nonprofits approaching or exceeding these levels, Arkansas becomes part of broader audit coordination strategy.
See also:
Exemptions
Arkansas provides several exemptions, but they are limited in practical application for larger organizations.
Small Organization Threshold
Organizations that:
- Do not intend to solicit more than $25,000 during a calendar year, and
- Conduct all fundraising through volunteers
may qualify for exemption.
Key considerations:
- Thresholds apply to total fundraising, not Arkansas-only revenue.
- Compensation for fundraising activity generally eliminates eligibility.
- Formal exemption verification is required.
Given your typical client profile ($1M+ revenue), this exemption rarely applies.
For broader exemption analysis, see:
Other Exempt Categories
Arkansas exempts certain:
- Religious organizations
- Accredited educational institutions
- Government entities
- Certain hospitals
- Chapters included in consolidated parent filings
As with all states, exemption status in Arkansas does not automatically extend to other jurisdictions.
Annual Financial Reporting (No Formal Renewal Application)
Arkansas does not require a separate annual renewal registration filing. Instead:
- Organizations must file an Annual Financial Reporting Form each year.
- Updates must be made if any registration information changes (including professional fundraiser relationships).
Due Date:
Six months after the close of the organization’s fiscal year.
An extension of up to six months may be requested.
Failure to file required financial reports can place an organization out of compliance even though no traditional “renewal” form exists.
For nationwide renewal coordination, see:
Disclosure Statement Requirements
Arkansas does not impose a broad charitable solicitation disclosure statement requirement comparable to some other states.
However, commercial co-ventures and professional fundraiser engagements require reporting and contractual compliance.
For a national disclosure comparison:
Professional Fundraisers and Commercial Co-Ventures
Arkansas requires disclosure and filing of contracts when organizations use:
- Professional solicitors
- Fundraising counsel
- Commercial co-venturers
These relationships should be evaluated before campaigns begin.
Relevant resources:
Governance and Risk Considerations
Arkansas compliance status is publicly searchable. For national nonprofits, noncompliance can:
- Affect grant applications
- Surface during mergers or affiliations
- Create board-level oversight concerns
- Impact Form 990 representations
See:
- What Happens If a Nonprofit Fails to Register?
- Charitable Solicitation Registration Mistakes That Put Nonprofits at Risk
Arkansas in a National Compliance Strategy
Arkansas is not the most administratively burdensome state, but its audit thresholds and annual financial reporting requirement make it operationally significant for mid-sized and larger organizations.
When fundraising in multiple jurisdictions, centralized tracking of fiscal-year-based reporting states like Arkansas reduces risk of inadvertent lapses.
For broader structural planning:
If your organization is fundraising in Arkansas as part of a national campaign, structured multi-state oversight ensures consistency, audit readiness, and board-level compliance visibility.