Charity Resources

The Attorney General administers and enforces Hawaii's charitable solicition law and provides oversight of Hawaii's public charities, charitable trusts, and private foundations.

By clicking on the yellow  "Spotlight" links to the right ("Financial Reports by Professional Solicitors") you can learn what percentage of your contribution is received by charitable organizations that employ professional solicitors who do telemarketing or direct mail charitable solicitation.   For your convenience, these reports are organized by the name of the charity, or by the name of the professional solicitor.

Spotlight links also provides you with a list of all registered solicitors and professional fundraising counsels, our registration forms, and very helpful guides and answers to frequently asked questions.

We welcome your suggestions for additional content.

Announcements

• Preliminary Summary of Hawaii's Charity Electronic Registration System
  This is a preliminary summary of the system being developed for soliciting charities to register with the Attorney General, annually file their IRS Form 990, and pay annual fees to the Department
• Summary of New Charity Registration Law and Answers to Frequently Asked Questions
  This is a summary of key provisions of Act 174 and answers to frequently asked questions about the new law.
• IRS Releases New Form 990
  On December 20, 2007, the IRS released a redesigned Form 990, Return of Organization Exempt from Income Tax, for tax year 2008 (to be filed in 2009 and later years). The new form incorporates comments and suggestions from the over 650 e-mails and letters received during the comment period, which closed on September 14, 2007
• IRS Releases Governance Practices Statement for 501(C)(3) Organizations
  This IRS Governance Practices statement constains governance practices that the IRS recommends all 501(c)(3) organizations consider adopting. It covers the following topics: Mission, Organizational Documents, Governing Body, Governance and Management Policies, Financial Statements and Form 990 Reporting, Transparency and Accountability
• Don't Throw Away Your Tax Exempt Status
  IRS Publication on the IRS' new E-990 Postcard Filing Requirement for Charities with less than $25,000 in annual income.
• IRS Issues Revenue Ruling Regarding Political Activity by Charities
  This revenue ruling provides guidance and permissible and impermissible politcal activity by 501(c)(3) organizations
• Urban Institute Study on Nonprofit Governance (2007)
  Findings on Performance and Accountability