Choose the annual path before building the packet
| Federal filing position | Kentucky annual item | Practical control |
|---|---|---|
| Form 990 filer | Completed Form 990 copy | Use the same final version and fiscal period filed with the IRS. |
| Form 990-EZ filer | Completed Form 990-EZ copy | Reconcile the legal name, EIN, year end, and amendment status. |
| Private foundation | Completed Form 990-PF copy | Do not substitute a different 990-series return merely because the state packet is shorter. |
| Form 990-N filer | Completed 990-N record | Save the IRS acceptance evidence and a readable copy for the Kentucky file. |
| No IRS return filed | New notice of intent to solicit | Confirm the current prescribed form with the Charity Division; a notice of intent expires December 31 of the filing year. |
The threshold question is not simply whether the organization filed a long Form 990. Kentucky's annual checklist expressly recognizes 990-EZ, 990-PF, and 990-N. If no federal return is filed, Kentucky law and the Attorney General's page point to a different state record: a new notice of intent. Assign the route before anyone prepares a cover letter, delivery package, or calendar date.
Use the federal filing date as the Kentucky trigger
The Attorney General states that a Form 990 must be filed with Kentucky each year in which contributions are solicited in the Commonwealth, at the same time the form is filed with the IRS. This makes the actual federal submission date an operating trigger. A calendar based only on a generic May 15 deadline can fail for a non-calendar fiscal year, a timely federal extension, or an amended return.
- Confirm the organization's fiscal year, federal return type, and whether it will solicit or have contributions solicited in Kentucky during the relevant period.
- Calendar the original federal due date and any valid IRS extension, but keep the Kentucky copy as a separate assigned task.
- After the federal return is accepted, freeze the exact version intended for Kentucky and record whether it is an original or amended filing.
- Deliver the annual item using the Attorney General's current instructions and retain the full evidence packet.
Build proof that survives a handoff
Identity record
Legal name, EIN, former names, fiscal year, IRS return type, and the person responsible for the Kentucky filing.
Final annual item
The exact return copy or notice of intent, with the reporting period and version clearly labeled.
Delivery evidence
Mailing receipt, tracking, media inventory, cover letter, and a dated copy of the official instructions used.
Forward calendar
Next federal due date, likely return type, extension decision date, and an earlier Kentucky preparation date.
Kentucky's no-fee rule simplifies payment, not accountability. A mailed annual item still needs an owner, completion definition, and follow-up path. If the organization has chapters or affiliates, confirm whether separate or consolidated treatment applies; the Attorney General notes that separate notices may be required and may be requested for an affiliate.
Official Kentucky sources
Sources reviewed August 5, 2026. Agency instructions control; this operational guide is not legal or tax advice.
Kentucky renewal FAQ
Does Kentucky have a separate annual charity renewal form?
The Attorney General's current annual checklist asks for the applicable completed Form 990, 990-EZ, 990-PF, or 990-N. If no federal return is filed, the state points to a new notice of intent instead.
When is the Kentucky annual filing due?
Kentucky says to file the Form 990 copy with the Attorney General at the same time it is filed with the IRS. Use the organization's actual federal filing date and return type, not a universal calendar date.
Is there a Kentucky charity renewal fee?
The Attorney General's current registration page states that no filing fee is required for charitable organizations. Recheck the official page before filing.
Can a 990-N filer complete the annual Kentucky requirement?
The annual checklist expressly lists Form 990-N as one of the accepted annual items. Save a readable acceptance record and follow the current delivery instructions.
Can the annual item be submitted through an online Kentucky portal?
The current Attorney General page says electronic submissions are not available and provides mail instructions. Confirm the delivery method again at filing time.