Charity Registration FAQ

Organizations are now required to register and file reports electronically using NM-COROS. The electronic filing system allows charities to fulfill all registration and filing requirements, including completing the electronic registration form, uploading documents, filing annual reports, and receiving immediate confirmation of receipt.

Organizations must register with the Office of the Attorney General before soliciting funds in New Mexico. Organizations that exist and operate in New Mexico must also register within thirty days of the organization’s creation even if they do not begin soliciting.

Due dates: Annual reports are due to be filed with the Office of the Attorney General Charities Unit within six months following the close of an organization’s fiscal year. The due date is calculated for each charity on the registration home page.

Extension of time to file annual report Requests for extensions of time to file the annual report with the Office of the Attorney General MUST be requested through the electronic registration system and must be done before the due date. On the registration home page for each organization immediately under the due date there is a link entitled “request or view extensions,” which will navigate to the extension request function.

Filing for an extension with the Internal Revenue Service is a separate matter and does not fulfill the requirement for an organization to request an extension of the due date to file its annual reports with the Office of the Attorney General. However, an extension which has been granted by the IRS may be cited as the reason for the request on NM-COROS, and should include the specific dates of the IRS extension.

Organizations are subject to a $100 penalty for failure to register and/or failure to file annual reports on time, and/or failure to make a timely request for an extension of time to file annual reports.

Generally no, however those charities that are unable to file all or part of their registration/report electronically for reasons such as a disability or lack of electronic resources in their locality may request an exception. To request an exception, send a letter describing the basis for the request along with an affidavit affirming under oath that the charity is unable to file its registration or report electronically. Charities Unit staff will review the request and upon good cause shown, grant exception from all or part of the electronic registration/reporting functions.

Organizations without in-house electronic resources should use services and facilities in their areas including public libraries or businesses that provide copy, fax, and other services for a fee.

• A completed electronic registration on NM-COROS including answering all questions, entering all information, uploading all required documents and finally submitting and certifying the registration or report through formal agreement to the statement on the “Submit Registration” page of the NM-COROS system.
• A complete electronic copy of the lawfully submitted IRS Form 1023 or IRS Form 1024 Application for Exempt Status (as applicable under the Internal Revenue Code).
• An electronic copy of the organization’s lawfully enacted articles of incorporation and by-laws.
• A complete and accurate electronic copy of the organization’s lawfully submitted IRS Form 990 (any version including the e-postcard), Schedule A and all attachments (if applicable), or a complete and accurate electronic copy of the organization’s IRS Form 990-PF and attachments (if applicable) or a complete and accurate copy of the Attorney General’s electronic annual report form (it is rare that an organization will file this report in lieu of a tax form). Copies of the schedule of contributors attached to IRS Form 990 or IRS Form 990-EZ are not required to be filed.
• Organizations registering before completing their first year of operation are not required to file IRS Form 990, IRS Form 990-PF or the Attorney General’s annual report form.
• Organizations that file IRS Form 990 and have more than $500,000 in “total” revenue (defined as gross revenue prior to any deductions or losses) are required to perform an independent audit and file an electronic copy with the AGO.

*NOTE* Registration with the Office of the Attorney General Charity Unit requires electronic submission of copies of the original, legally enacted (signed, certified, notarized etc.) documents. Tax forms which were e-filed with the IRS must be accompanied by a copy of the signed e-file signature page. Unsigned documents or documents signed after the fact rather than upon original enactment will be rejected.

The annual financial report requires certified submission of financial information for the relevant tax year on the ‘annual financials’ page of the electronic registration system and upload of complete and accurate electronic copies of the organization’s tax form for that year and audit if applicable.

• Organizations which have less than $50,000 in ‘total revenue’ are required to submit a copy of the IRS 990 electronic postcard.
• Organizations that file IRS Form 990 and have more than $500,000 in “total revenue” (defined as gross revenue prior to any reduction or offsets).

In order to obtain a document showing that the registration or reports have been filed, a printout confirmation page is available by clicking on the registration number link in the registration status area of the registration home page within NM-COROS.

The status area at the bottom of the registration home page will show a complete history of due dates, extensions, delinquencies and submittals for the organization’s registration. Once an organization has submitted a registration, an entry of ‘registration submitted’ will appear next to the relevant tax year with an underlined registration number. This is the link to the organization’s registration confirmation page.

Full compliance consists of the organization’s timely submittal of the registration and/or annual report and document approval. The organization may refer to the required documents page and determine the approval/rejection status of each document at any time. Additionally, an e-mail is automatically sent to the charity’s agent when the Charities Unit approves or rejects any document. If the document still shows as ‘uploaded’ it has not yet been reviewed.

The Charities Unit reserves the right to reject filings when they are incomplete, falsified or not made in compliance with applicable instructions regardless of when the deficiency is discovered.

Organizations can access their electronic account to check status. Any questions not answered by a review of the electronic system may be submitted via e-mail to charity.registrar@nmag.gov.

With New Mexico Charity Search, the Office of the Attorney General is now able to provide instant electronic viewing of registration and reporting status as well as documents which became public record upon submittal to the Charities Unit as part of an organization’s registration or annual reporting. Still unsuccessful? Here are some common reasons a search may be unsuccessful:

• The organization’s legal name is different from the one used in the solicitation.
• The organization is not required to register with the Attorney General and is therefore not entered into the database.
• The database is still being adapted to reflect the new electronic registration system.
• The organization is non-compliant in their filing requirements
• The organization is a scam.

Be aware that there can be very different reasons for an unsuccessful search. If you are unsuccessful in completing your search or need assistance in interpreting the information, please send an email describing the information you are trying to find to charity.registrar@nmag.gov and let us know about your difficulties. We will do our best to help locate more information on the organization in question.