Calculate the current 180-day deadline from fiscal year end
The Arkansas Secretary of State’s live Charitable Entities guidance and current May 2026 CR-03 say the charity report is due no later than 180 days after the individual organization’s fiscal-year end. Calculate that date from the actual fiscal close and confirm the exact date with the Charities Division when a weekend, short period, or other edge case matters.
Arkansas also requires a domestic nonprofit corporation annual report by August 1. That corporation filing has no fee, but it is not the charity Annual Financial Report. A fundraising organization may need both records, with different forms and deadline logic.
Build the CR-03 annual financial report packet
CR-03 asks for the organization’s legal name, EIN, Secretary of State filing number, fiscal period, financial data, and certification that the registration record remains current. It also provides sections for correcting names, addresses, solicitation names, affiliates, fiscal year, and the custodian of contributions.
- Attach Form 990, 990-EZ, or 990-N when the organization is required to file it.
- Attach an independent CPA review when contributions exceeded $500,000 but did not exceed $1 million during the preceding fiscal year.
- Attach an independent CPA audit when contributions exceeded $1 million during the preceding fiscal year.
- Include new or updated contracts or relationships with fundraising counsel, paid solicitors, or commercial co-venturers.
- Complete the affirmation on the current CR-03 before sending the packet.
Reconcile the filing to the original Arkansas registration
The initial CR-01 record includes the legal identity, tax status, governing documents, consent for service when applicable, solicitation names, fundraising relationships, and affiliates. CR-03 asks whether that information is still current. Review the original submission rather than answering from memory.
If anything changed, use the update sections and attach the supporting record. The CR-01 instructions say changed information must be updated, including relationships with fundraising counsel, paid solicitors, and commercial co-venturers. An annual report should not certify an outdated registration.
Request a good-cause extension through the Charities Division
The CR-03 instructions say the Secretary of State may grant an extension for good cause for no longer than six months. Send the request to the Charities Division email and place the exact words “Annual Financial Report Extension” in the subject line.
State the organization, EIN or filing number, fiscal period, original due date, reason, requested period, and responsible contact. Save the sent email and written approval. The possibility of an extension does not move the deadline until the state grants it.
Email one complete packet and verify the charity record
The current Arkansas form directs the organization to email the form and attachments to charities@sos.arkansas.gov and warns that incomplete submissions will not be accepted. Combine the signed CR-03, federal return, CPA review or audit when triggered, updated contracts, and supporting changes into a clearly labeled evidence set.
Retain the sent message, attachments, any acceptance response, and a later public charity-search result. If the public record does not update, contact the Charities Division with the original transmission rather than resending an untracked duplicate. Keep the corporate August 1 confirmation in a separate evidence folder.
Official Arkansas sources
- Arkansas nonprofit and charitable entities guidance
- Current Arkansas CR-03 Annual Financial Reporting Form
- Arkansas CR-01 charity registration form
- Arkansas charity search
Source review completed August 10, 2026. Verify live forms and portal instructions before filing because regulator workflows can change.
Arkansas renewal FAQ
When is the Arkansas charity annual financial report due?
The live Secretary of State guidance says no later than 180 days after the organization’s fiscal-year end.
Does the current Arkansas CR-03 use the 180-day rule?
Yes. The May 2026 form and the live Secretary of State guidance both say the annual financial report is due within 180 days after fiscal year end.
Is the Arkansas nonprofit corporation annual report the charity renewal?
No. The corporation report is a separate August 1 filing; the charity CR-03 follows the fiscal-year-based 180-day rule.
When does Arkansas require a CPA review or audit with CR-03?
The current form calls for a CPA review when contributions exceed $500,000 but do not exceed $1 million, and an audit when contributions exceed $1 million.
Can Arkansas extend the charity report deadline?
The Secretary of State may grant up to six months for good cause after a request emailed with the subject Annual Financial Report Extension.
