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Purpose Framework

Purpose Framework

A clearer starting point.

Find compliance guidance for where you work, and practical resources for what comes next.

Free to read. No account needed.

01 / Compliance guidance

Compliance starts where you are.

Select a state to explore its guide.
Alabama: State guide in preparationALAlaska: State guide in preparationAKArizona: State + Federal resourcesAZArkansas: State guide in preparationARCalifornia: State + Federal resourcesCAColorado: State + Federal resourcesCOConnecticut: State guide in preparationDelaware: State guide in preparationDistrict of Columbia: State guide in preparationFlorida: State guide in preparationFLGeorgia: State guide in preparationGAHawaii: State guide in preparationHIIdaho: State guide in preparationIDIllinois: State guide in preparationILIndiana: State guide in preparationINIowa: State guide in preparationIAKansas: State guide in preparationKSKentucky: State guide in preparationKYLouisiana: State guide in preparationLAMaine: State guide in preparationMEMaryland: State guide in preparationMassachusetts: State guide in preparationMichigan: State guide in preparationMIMinnesota: State guide in preparationMNMississippi: State guide in preparationMSMissouri: State guide in preparationMOMontana: State guide in preparationMTNebraska: State guide in preparationNENevada: State guide in preparationNVNew Hampshire: State guide in preparationNew Jersey: State guide in preparationNew Mexico: State guide in preparationNMNew York: State guide in preparationNYNorth Carolina: State guide in preparationNCNorth Dakota: State guide in preparationNDOhio: State guide in preparationOHOklahoma: State guide in preparationOKOregon: State guide in preparationORPennsylvania: State guide in preparationPARhode Island: State guide in preparationSouth Carolina: State guide in preparationSCSouth Dakota: State guide in preparationSDTennessee: State guide in preparationTNTexas: State + Federal resourcesTXUtah: State + Federal resourcesUTVermont: State guide in preparationVirginia: State guide in preparationVAWashington: State guide in preparationWAWest Virginia: State guide in preparationWVWisconsin: State guide in preparationWIWyoming: State + Federal resourcesWYCTDEDCMDMANHNJRIVT
Published state guidesMore state guides in preparationSelected state

Your selected reference

Utah

State + federal resources · Edition FY 2027

Utah + Federal

Maintain Compliance

Know what to file, when it is due, and where to go. Annual, recurring and event-driven responsibilities in one place.

2 references

Deadlines may depend on your fiscal year end, registration anniversary, employee count or activities. This reference does not calculate an organization’s filing calendar.

National reference

Federal

Research through

Maintain compliance

Annual reporting. Most public charities file an annual IRS return or notice under these ordinary filing thresholds.

Scroll the table to see all columns →
FormFinancial condition
Form 990-NGross receipts normally $50,000 or less
Form 990-EZ or Form 990Gross receipts below $200,000 and year-end assets below $500,000
Form 990Gross receipts at least $200,000 or year-end assets at least $500,000

Exceptions. “Normally” is a receipts test, not necessarily one year’s revenue. Churches and certain related organizations generally need not file; supporting organizations face special 990-N restrictions, eligible small organizations may choose a complete return, and pending exemption applications do not suspend filing duties. See IRS applicability guidance.

Submission and deadlines. File electronically through IRS e-file options or the 990-N system. Returns are due the 15th day of the fifth month after the organization’s tax year ends, adjusted for weekends and legal holidays; timely Form 8868 extends Forms 990 and 990-EZ six months, but not 990-N. See IRS due dates and extension guidance.

Nonfiling. Missing required returns or notices for three consecutive years automatically revokes exemption on the third deadline. See the IRS nonfiling warning.

Scope and limitations

Coverage. Federal baseline for 501(c)(3) public charities using supplied research through November 9, 2026. State/local formation and solicitation, private foundations, Form 990-T, detailed schedules, payroll filings and specialized operations require separate review; no future-effective change is established here.

Research details & scope

This is a bounded research reference. Applicability depends on your organization's status, size, activities and locations. Missing findings do not establish that no obligation exists.

Review
Initial baseline
Review window
FY 2027 · 2026-10-01 – 2027-09-30
Next planned annual review
2027-10-01
State reference

Utah

Research through

Maintain compliance

Corporate renewal. Utah nonprofit corporations file an Annual Report/Renewal with DCCC through its business filing service. Calendar the anniversary-month renewal rather than fiscal-year end, and confirm the current deadline and fee in the filing service.

Charitable financial attachment. Charitable organizations upload their most recently filed IRS Form 990, 990-EZ or 990-N with the DCCC annual report. Existing charities registering initially also upload their latest return; new nonprofits without a filed return begin at their first renewal. Exclude Schedule B, Form 8879 and sensitive identifiers. See DCCC instructions and Charitable Solicitations Act § 13-22-110.

Solicitation oversight. Charities no longer register or renew separately with the Utah Division of Consumer Protection (DCP), which retains enforcement authority. Professional fundraisers and fundraising consultants have separate registration duties; see DCP’s Frequently Asked Questions.

Scope and limitations

Coverage. This selected Utah reference uses a November 9, 2026 research cutoff. Federal obligations, payroll, local licensing, property-tax exemptions and specialized operations are deferred, not determined inapplicable.

Privacy-law boundary. The Utah Consumer Privacy Act excludes nonprofit corporations under both its current applicability provision and January 1, 2027 provision. Separate security and breach duties remain applicable.

Research details & scope

This is a bounded research reference. Applicability depends on your organization's status, size, activities and locations. Missing findings do not establish that no obligation exists.

Review
Initial baseline
Review window
FY 2027 · 2026-07-01 – 2027-06-30
Next planned annual review
2027-07-01

Official starting sources

Go directly to the agencies behind your next step.

02 / Templates, checklists & guides

Less starting from scratch.
More moving forward.

Practical starting points for your board, your team, and the systems that support them. Read online, then download editable text to make it your own.

Available resources

8 resources · Free to read and download

Governance
Policy template

Conflict of Interest Policy

An editable starting point for disclosing interests, recording recusals, and making independent decisions.

Read & download
Governance
Checklist

Board Member Onboarding Checklist

Give new board members the context, documents, and introductions they need to begin well.

Read & download
Financial Management
Checklist

Monthly Financial Oversight Checklist

A practical discussion guide for reviewing cash, budget changes, and follow-up responsibilities.

Read & download
Financial Management
Framework

A Clear Expense Reimbursement Process

Map who submits, reviews, approves, and records an expense before writing a policy.

Read & download
People & Talent
Toolkit

Volunteer Onboarding Toolkit

A welcome outline, first-day checklist, and check-in prompts you can adapt for your team.

Read & download
People & Talent
Guide

Before You Build an Employee Handbook

Plan the scope, owners, and review process before assembling your handbook.

Read & download
Operations
Framework

A Simple Document Register

Track the owner, approved version, location, and next review of important documents.

Read & download
Operations
Educational article

Make Policy Review a Habit, Not a Scramble

A small, repeatable review rhythm that keeps responsibility and decisions visible.

Read & download

A growing library of starter resources. Adapt each one to your organization and seek appropriate professional advice before use.

About this library & its scope

This free compliance reference focuses on ordinary small and medium-sized 501(c)(3) public charities. It is a starting point, not a certification of compliance. Specialized programs, grant conditions, local rules, and your organization's circumstances may create additional duties. Missing findings do not establish that no obligation exists.

Confirm current requirements with the official sources. Research and editorial review may contain errors or omissions, and requirements can change between reviews. Source links are navigation aids; their inclusion does not establish that a requirement applies. Research dates, publication years, fiscal years, and legal effective dates are separate.

Published scope: Core filings for the published jurisdictions plus required and conditional policies/procedures with their legal authority, applicability triggers and required contents, alongside clearly labeled recommended best practices. Primary sources establish legal duties; secondary sources provide labeled context. Detailed tax schedules, payroll filings, industry-specific operations and organization-specific legal review require separate research.
Published November 9, 2026. Each action shows its own research date.

Read the published data as JSON ↗Reviewer console