Starting a nonprofit in Hawaii

Incorporation

Filing

Form DNP-1 — Articles of Incorporation, Domestic Nonprofit Corporation

Agency

Hawaii Department of Commerce and Consumer Affairs (DCCA), Business Registration Division

State fee

$25 — never marked up by us

Processing

About 5–7 business days routine; 1–3 business days expedited; file online via Hawaii Business Express

Expedite

$25 expedited review

Watch out

• One of the cheapest states to incorporate in at $25.
• Form DNP-1 does NOT include the IRS-required 501(c)(3) purpose and dissolution clauses — they must be added to the articles.
• The articles must state whether the corporation will have members.

Ongoing compliance

Registered agent

Must have a Hawaii street address; the corporation cannot serve as its own agent.

Charitable registration

Required — Hawaii Attorney General, Tax & Charities Division. Initial: $0 (no registration fee). Renewal: Annual financial report with a sliding fee of $10–$600 based on revenue. Register online before soliciting. Organizations normally receiving under $25,000 a year (with no paid fundraisers) can claim an exemption.

Annual report

Annually, during the calendar quarter of the incorporation anniversary — $2.50 online / $5 paper

State tax exemption

Income tax exemption follows the IRS determination. Hawaii has a general excise tax (GET) instead of sales tax — file Form G-6 with the Department of Taxation to exempt qualifying income; fundraising sales may still be taxable.