Charitable organizations and professional fund raisers based, operating or soliciting within New Jersey must register with the Division of Consumer Affairs Charities Registration Section unless specifically exempted under the provisions of the Charitable Registration and Investigation Act (N.J.S.A. 45:17A-18
etseq.) also known as the "CRI Act."
The CRI Act requires that each registration statement must be submitted with the required registration fee; be signed by two (2) officers of the charity, and include all applicable attachments and additional information pertinent to registration. All registered charities must renew their registration on an annual basis within six months following their fiscal year-end. Extensions of time to file may be requested by charities with gross contributions greater than $10,000 (see further details below).
Recent Changes to the CRI Act
The CRI Act was amended to permit charitable organizations
receiving annual gross contributions of $10,000 or less to choose whether or not they wish to maintain a registration with the N.J. Charities Registration Section,
but no longer requires them to do so. Charities at this level of gross contribution income who choose to maintain a registration are now required to pay a $30 registration fee (
N.J.A.C. 13:48-2.1(a)1) and may no longer be granted extensions of time to file (
N.J.A.C. 13: 48-3.4(h)).
However, charitable organizations choosing to claim the above new exemption and remain unregistered must register within thirty (30) days of exceeding $10,000 in gross contributions within any given fiscal year.
The 2011 changes related to the regulations also changed the threshold for when a charity must provide a certified audit from total gross income of $250,000 to $500,000. The certified audit requirement applies to Long Form Registration filers only.
Initial Registration
To register your organization for the first time, you must complete either the CRI-200 Short Form or the CRI-150I Long Form:
- If your organization raised
more than $25,000 in gross contributions in its last fiscal year, or if it contracted with a professional fund raiser, Form CRI-150I and CRI-150IC (with addendum) must be submitted.
- If your organization raised less than $25,000 in gross contributions in its last fiscal year, or if the organization is a bona fide veterans' organization, Form CRI-200 (with addendum) may be used to initially register the organization.
Initial registrations must include copies of the organization's: by-laws, articles of incorporation, IRS determination letter and the most recently filed IRS Form 990. If you are unable to produce any of the initial registration materials, please state the reason in a cover letter to be submitted with your initial registration package.
Annual Renewal Registration
Registered charities must renew their registration on an annual basis. A charity's renewal registration is due within six (6) months after its fiscal year-end.
- If your organization raised
less than $25,000 in gross contributions or if your organization is a bona fide veterans' organization, Form CRI-200 Short Formshould be completed, signed and submitted with a copy of the IRS Form 990 for the fiscal year-end being reported (if required by the IRS).
- If your organization raised
more than $25,000 in gross contributions or if it had contracts with a professional fund raiser, the
CRI-300R Long Form Renewal Registration must be completed, signed and submitted with a copy of the IRS Form 990 for the fiscal year-end being reported(if required by the IRS).
Certified Audit Requirement
If your organization is a Long Form filer, and had received over $500,000 in total gross revenue during the fiscal year being reported, a certified audit must be prepared and submitted with the initial and/or annual renewal registrations. The certified audit requirement does not apply to Short Form filers.
Registration Fees
All filers must pay a registration fee. Charitable organizations that are no Longer required to register (N.J.S.A. 45:17A-26c) but choose to do so anyway, must pay a $30 registration fee (N.J.A.C. 13:48-2.1(a)1). Registration fees are as follows:
CRI-200 Short Form Filer's Fees:
raising less than $10,000 = $30
raising between $10,001 and $25,000 = $30
CRI-150I and CRI-300R Long Form Filer's Fees:
raising between $25,001 and $100,000 = $60
raising between $100,001 & $500,000 = $150
raising more than $500,000 = $250
Please note: registration fees are based on gross contributions, not total gross revenue.
Late Fee
Registration renewals filed after the due date must include a late fee of $25. The late fee amount is the same for all filers, regardless of the form being used or the gross contributions being reported.
Payment Methods
Fees may be paid by check or money order only and should be made payable to the "New Jersey Division of Consumer Affairs."
Please write the charities registration number on all checks and documents being submitted.
Registration Due Date
Annual renewal registrations are due six months after the charity's fiscal year-end closing.
Extension of Time to File the Registration Renewal
Although registration renewals are due six months after the charity's fiscal year-end, charities whose gross contributions exceed $10,000 may request an extension of time to file. The request should be made using form CRI-400 (if available) or by submitting a letter to the N.J. Charities Registration Section. The request for an extension must include the charity's name, charities registration number, the fiscal year-end for which the extension is being requested and the valid reason for the extension request. The letter (or form CRI-400) must be postmarked by the original due date of the registration renewal and must be accompanied by the registration fee due.
Please note:
due to recent changes in the CRI Act, charities whose gross contributions are less than $10,000 can no longer be granted an extension of time to file and should file their registration renewals by the original due date. If late, the filing should be accompanied by a $25 late fee.
Registration Forms
Please be sure to have the newest version of the form you will be using to register or renew, and:
- Complete, Sign and Submit the Registration Form
- Fee Payment
- IRS & Certified Audit (as required by income level)
Please check the Web site again each year to be certain you are using the most up-to-date registration form available. For your convenience, the following registration forms (with addenda) may be downloaded.