Does a Alabama Nonprofit Need an Audit?
Alabama requires a soliciting charity to register with the Attorney General and file an annual financial report or IRS Form 990 within 90 days of fiscal year end. The charity statute, Ala. Code 13A-9-70 to 13A-9-84, does not mention an audit. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.
Data as of Nov 15, 2026 · Source: Federal Audit Clearinghouse (public data)
Does a Alabama nonprofit need an audit?
Alabama requires a soliciting charity to register with the Attorney General and file an annual financial report or IRS Form 990 within 90 days of fiscal year end. The charity statute, Ala. Code 13A-9-70 to 13A-9-84, does not mention an audit. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.
| Topic | Applies to | Rule | Threshold | Source | Last verified |
|---|---|---|---|---|---|
| State charity registration | Charitable organizations that solicit contributions in or from Alabama, other than those exempt, including organizations that do not receive contributions over $25,000 in a fiscal year when their fund raising is not paid | Alabama law requires charitable organizations and institutions that solicit contributions in or from the state to register with the Attorney General. Each registered organization must file an annual report within 90 days of the close of its fiscal year: a financial statement covering the fiscal year (gross income, expenses and net income), a balance sheet and a schedule of activities, or a copy of the Form 990 submitted to the Internal Revenue Service. The page cites Ala. Code § 13A-9-71(g). A charitable organization that does not intend to receive, and does not receive, contributions above $25,000 in a fiscal year is exempt from registration if all of its fund raising is done by persons who are not paid; it must register within 30 days after contributions exceed $25,000. The word audit does not appear on the page or in the Attorney General's compilation of sections 13A-9-70 to 13A-9-84. | — | Alabama Attorney General — Charitable Organizations (with the Alabama Charitable Code compilation, Ala. Code §§ 13A-9-70 to 13A-9-84) | Last verified: 2026-11-15 |
Who enforces this in Alabama?
The first rule in the table comes from Alabama Attorney General — Charitable Organizations (with the Alabama Charitable Code compilation, Ala. Code §§ 13A-9-70 to 13A-9-84). Check that source for the Alabama office and the filing instructions that apply to your organization.
How does this differ from the federal single audit?
The federal single audit applies when a nonprofit spends $1,000,000 or more in federal awards in a fiscal year beginning on or after October 1, 2024 ($750,000 for earlier fiscal years). State rules are separate and are listed on this page.
Read what the single audit threshold means or check whether an organization needs a federal single audit.
Alabama nonprofit single audits in the federal data
The federal single audit is a separate requirement. These pages count the Alabama nonprofit filings in the Federal Audit Clearinghouse and the firms named on them.
Common questions
Does a Alabama nonprofit need an audit?
Alabama requires a soliciting charity to register with the Attorney General and file an annual financial report or IRS Form 990 within 90 days of fiscal year end. The charity statute, Ala. Code 13A-9-70 to 13A-9-84, does not mention an audit. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.