Hawaii Act 174
The Hawaii Attorney General, Hugh Jones, explained that the legislature enacted the new nonprofit registration law, Act 174, requiring soliciting charities to register with the Attorney General, to provide basic operational and financial information to the public. The registration information is designed to protect “good” charities from “sham” charities and allow the public, donors and funders to make informed decisions about making contributions.
Only charities which solicit contributions must register. In general, nonprofits which obtain their funds from grants, contracts and membership dues and do not solicit contributions from individuals or corporations or put on special events to raise funds do not have to register. According to the Attorney General, the Act is intended to apply to tax-exempt 501(c)(3) organizations that solicit funds in Hawaii.
The Attorney General’s office expects that registration forms will be available by mid-January 2009 but no later than March 1, 2009. Additional information may be found at, and forms obtained, when available at hawaii.gov/ag/charities.
Non-Profit Organization Exemption from GET
Organizations described in the Internal revenue Code (IRC) sections 501(c)(3), (4), (6) and (8) may apply for exemption from payment of Hawaii General Excise Taxes (GET). Form G-6 or G-6S must be filed and are available at state.hi.gov/tax.