Key takeaways
- Charities register with the Attorney General's Charitable Trust Bureau before soliciting, with a $15 fee, and file an annual AG990-IL report.
- An audit is required above $500,000 in contributions, or when a professional fund raiser raises more than $25,000.
- Professional fund raisers pay $100 a year, post a $10,000 bond if they handle funds, file each contract before the campaign and register every caller.
- Callers must say the call is made by a paid professional fund raiser and give the firm's name.
This guide is general information, not legal advice. Fees, forms and rules change, so confirm current requirements with the state office listed below or with qualified counsel before a campaign.
Quick facts
| Item | Illinois |
|---|---|
| Agency | Office of the Attorney General, Charitable Trust Bureau |
| Charity registration | Required before soliciting; stays in effect until cancelled |
| Charity fee | $15 to register; $15 annual report fee |
| Charity renewal | AG990-IL due six months after fiscal year end |
| Professional solicitor | Professional fund raiser: $100 a year, $10,000 bond if it handles funds; each solicitor registers |
| Before each campaign | Contract filed before the campaign, $25 per contract |
| After each campaign | Annual report for each campaign by April 30 |
| Fund-raising counsel | Professional fund raising consultant registration, every two years |
| Contact | 312-814-2595 |
Charity registration
Charities that solicit in Illinois or are located in Illinois must register with the Attorney General before soliciting, using Form CO-1 and a $15 fee. Registration stays in effect until it is cancelled or withdrawn, and changes must be reported within 10 days. Religious organizations and charities that neither solicit nor receive more than $15,000 in a 12-month period ending Dec. 31 are exempt from the annual reports.
Registered charities file Form AG990-IL within six months after the fiscal year ends, with a $15 fee and a $100 late fee. Charities that used a paid fund raiser attach Form IFC for each campaign. Financial statement requirements depend on contributions:
| Contributions | Financial statements |
|---|---|
| More than $500,000, or more than $25,000 raised by a professional fund raiser | Audit by an independent CPA |
| More than $300,000 to $500,000, raised only by staff and volunteers | Reviewed financial statements |
| $300,000 or less | No CPA audit or review |
Professional fund raisers and solicitors
Illinois defines a professional fund raiser as anyone who, for pay, conducts, manages or carries on a solicitation. A professional fund raiser must:
- Register before acting for a charity, on Form PFR-01, with a $100 fee. Registration expires June 30 and is renewed every year.
- Post a $10,000 bond if it takes control or possession of charitable funds.
- File each contract before the campaign begins, with an annual fee of $25 per active contract. The late fee is $1,000 per contract. Contracts must include an estimated budget, the contract period, the geographic area, the methods, all fees and approval by the charity's board.
- Register each caller. Every professional solicitor employed by the firm registers on Form PS-01, expiring June 30 each year.
- Report every year by April 30, with a separate report for each campaign and a $25 fee; the late fee is $200 per campaign.
Callers must promptly say the solicitation is being made by a paid professional fund raiser, give the firm's name and say the charity's contracts and reports are on file with the Attorney General. In phone calls, the solicitor must give their true name, and if asked, disclose the firm's compensation terms and the charity's share.
Professional fund raising consultants
Fund raising consultants are paid a fixed fee or rate that is not based on contributions and never have custody of charitable funds. They register on Form PFC-01, reconfirm registration every two years and file their written contracts with the Attorney General.
Working with an outside calling team in Illinois
If you hire a paid firm to call supporters, make registration part of the plan from the start: confirm your own registration, check the firm's status with the state, and leave time for any notices or contract filings before calls begin. Kensington Fundraising Group walks every client through how state requirements will be handled before a campaign starts. See our overview of fundraising call rules for the federal rules that apply alongside state law.