Nonprofit audit guide
State nonprofit audit thresholds explained
How state charity laws set nonprofit audit thresholds, why they differ from the federal rule, and the thresholds we verified against the statute.
22,398 nonprofit single audits were filed for audit year 2024.
6,728 audit firms observed in FAC filings, as of 2026-11-06.
Data as of 2026-09-20
In short: State thresholds are set by charity registration law and are measured on gross revenue or on contributions — a different test from the federal single audit, which is measured on federal awards expended (2 CFR 200.501). We publish a state figure only where we have opened the statute ourselves.
Which state thresholds have you verified?
| State | What triggers an audit | Lower tier | Source |
|---|---|---|---|
| California | Gross revenue of $2,000,000 or more, excluding grants from and contracts for services with governmental entities | — | Gov. Code § 12586 |
| Illinois | Contributions in excess of $500,000, where fundraising is carried on solely by staff and volunteers | Review above $300,000; audit above $25,000 where a paid professional fundraiser is used | 225 ILCS 460/4 |
| Massachusetts | Gross support and revenue above $500,000 | A review may be filed instead at or below $1,000,000 | Mass. Gen. Laws ch. 12, § 8F |
| Michigan | Contributions of $575,000 or more for registration statements filed in 2026 | Review or audit at $325,000 or more | MCL § 400.273 |
| New York | Gross revenue and support in excess of $1,000,000 | Review from $250,000 up to and including $1,000,000 | Exec. Law § 172-b |
| Pennsylvania | Annual contributions of $750,000 or more | Review or audit from $250,000; compilation, review or audit from $100,000 | 10 P.S. § 162.5(f) |
Michigan's threshold rises by $25,000 every five years, which is why the year matters in that row. Every figure above carries a verification date on the requirements page, and we re-check them annually.
Source: Cal. Gov. Code § 12586 · Illinois Attorney General, audit threshold · Mass. Gen. Laws ch. 12, § 8F · Mich. Comp. Laws § 400.273 · N.Y. Exec. Law § 172-b · Pennsylvania Bureau of Corporations and Charitable Organizations · Last verified: 2026-09-20
A different test
State thresholds measure revenue or contributions, not federal awards expended.
Charity registration
The rule usually sits in the state's charitable solicitation law.
Verified only
A state's figure is published here only where an official page states it.
How do state thresholds differ from the federal single audit?
| State charity law | Federal single audit | |
|---|---|---|
| Measured on | Gross revenue, gross support or contributions | Federal awards expended in the fiscal year |
| Set by | State statute, usually tied to registration | 2 CFR 200.501 |
| Typical trigger | $250,000 to $2,000,000 depending on the state | $1,000,000 |
| Output | Audited statements filed with the state | A full reporting package filed with the Federal Audit Clearinghouse |
The two are independent. A nonprofit can be below every state threshold and still owe a single audit because of one federal grant, and the reverse happens just as often.
Source: 2 CFR 200.501 · 2 CFR 200.512 · Last verified: 2026-09-20
What about the other states?
We do not publish them. Secondary compilations of state audit thresholds circulate widely and we found errors in the one we started from — which is why the six states above were each read against the statute before publication. If your state is not listed, go to the charity registration authority for your state and read the current requirement, or ask us to verify it.
Source: Cal. Gov. Code § 12586 · N.Y. Exec. Law § 172-b · Last verified: 2026-09-20
Questions and answers
Are nonprofits legally required to conduct an audit in California?
A charitable corporation with gross revenue of $2,000,000 or more, excluding grants from and contracts for services with governmental entities, must have audited financial statements and an audit committee.
Do Illinois non-charitable nonprofits require audits?
The Illinois threshold applies to charitable organizations registered under the Solicitation for Charity Act: an audit above $500,000 in contributions, or above $25,000 where a paid professional fundraiser is used.
Must a nonprofit be audited in the state of Oregon?
Oregon is not in our verified set, so we publish no figure for it. Check the Oregon Department of Justice charitable activities requirements directly.
Does my NC nonprofit need to have an audit?
North Carolina is not in our verified set. Check the North Carolina charitable solicitation licensing requirements, and separately check whether federal awards expended take you over the single audit threshold.
What is the threshold for nonprofit audit in Massachusetts?
Massachusetts requires an audited financial statement once gross support and revenue exceeds $500,000; a charity at or below $1,000,000 may file a CPA review report instead.
Check the federal test too
single audit checkThis is public-record information, not accounting or legal advice.
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