Nonprofit Alert: New Filing Requirements for New Jersey Charitable RegistrationsBy John D'Amico | April 10, 2017
New Jersey-based nonprofit organizations are required to file either Form CRI-300R or CRI-200, along with their IRS Form 990 annually. These forms are due to the State of New Jersey on the last day of the sixth month following the close of the organization’s fiscal year.
Effective January 1, 2017, the New Jersey Division of Consumer Affairs (DCA) has changed the filing process. These forms now have to be completed by accessing the NJ DCA website, using their online CRI-300R or CRI-200 forms and uploading Form 990 as well as audited or reviewed financial statements, if required.
Due to issues of privity regarding accounting firms sending an audit report to anyone other than their client, the nonprofit's accounting firm might be hesitant to file electronically on behalf of their client.
Therefore, to avoid a privity issue, NJ-based nonprofits who utilize an accounting firm to complete and file their forms would have to file a paper version themselves if they are required to include the auditor’s report.
Paper filings should be mailed to:
New Jersey Division of Consumer Affairs
Charities Registration & Investigation Section
P.O. Box 45021
Newark, NJ 07101
For More Information:
If you have questions about this alert, please contact John D’Amico, Director in our Nonprofit, Government and Healthcare Group, by phone at 973.267.1400 or via email at firstname.lastname@example.org, or any of our nonprofit professionals.
About John D'Amico
John D'Amico, CPA, is a Partner within the Professional Standards Group at Marks Paneth LLP, which is responsible for monitoring quality control in the firm as mandated by professional standards. He specializes in pre-issuance reviews and inspections of nonprofit organizations, governments and Single Audits. Mr. D’Amico also provides consultation on accounting and attestation matters and tests and monitors the firm's quality review policies and procedures. He teaches continuing education classes for the firm and on... READ MORE +