Charities

Important Information for Charitable Organization

Utah’s Charitable Solicitations Act was changed by the Utah Legislature and those changes are now in effect.  The primary change that affects your charitable organization is where you register and the information that you register.  This change is significant, so please read this notice carefully.

Effective January 1, 2025, all domestic and foreign nonprofits that do business in Utah (e.g. solicit donations) are required to register the nonprofit entity with the Utah Division of Corporations and Commercial Code (DCCC) and annually upload a copy of the nonprofit’s most recently filed IRS Form 990, 990-EZ, 990-N, or 990-PF… and that’s it!  You no longer need to submit the seven page DCP application, statement of functional expenses, or any other documentation (except the Form 990).  Please note, your DCP charities registration number (ending in “-CHAR”) is no longer valid.  When you register your nonprofit entity with DCCC, you will be assigned an entity number (ending in “-0140 or -0141”).  

DCCC will collect the Form 990 in the following ways: 

  • Annual Report/Renewal: For existing nonprofit charitable organizations (both domestic and foreign) that have already registered their entity with DCCC, you will upload your most recently filed Form 990 when you file your Annual Report/Renewal.  
  • Entity Formation: For existing nonprofit charitable organizations that are not yet registered with DCCC (both domestic and foreign), you will upload your most recently filed 990 during the initial registration of the nonprofit entity with DCCC.  
  • Please note, brand new nonprofits will not have a filed Form 990 during the first year of operation.  These nonprofits will upload the Form 990 when they file their first Annual Report/Renewal.

Based upon DCP records, a large number of foreign nonprofit charitable organizations were registered with DCP as a charitable organization, but never registered the nonprofit entity with DCCC, even though the nonprofit entity was conducting business in Utah.  If your nonprofit falls into this category, please register immediately.  A foreign nonprofit entity registering with DCCC for the first time will also upload a Certificate of Existence (or Good Standing depending on the state) with the Form 990.  For more information about registering a foreign nonprofit entity in Utah, please visit: corporations.utah.gov/business-entities/foreign-non-profit-corporation (FAQs are found towards the bottom of the webpage). 

The role of the Utah Division of Corporations and Commercial Code is simply to be a repository for the Form 990 on behalf of the Utah Division of Consumer Protection. The Form 990 will be made available to the public.  For questions regarding the business entity registration process, please contact DCCC at corporations.utah.gov.  

The Utah Division of Consumer Protection still enforces Utah’s Charitable Solicitations Act (CSA), Utah Code § 13-22-1 et seq., which includes issuing fines to a nonprofit charitable organization that is not in compliance with this new provision of the CSA.  For questions about enforcement of the CSA, please contact DCP at dcpregistrations@utah.gov.   

PLEASE NOTE, when registering the domestic or foreign nonprofit with DCCC, do not upload Form 990 Schedule B or Form 8879, and please avoid including sensitive information like Social Security Numbers or pin numbers  Filings that include additional documents may be rejected. The Form 990 is a public record; anything you include will be available for public inspection.