Does a District of Columbia Nonprofit Need an Audit?
The District of Columbia requires a person who solicits to hold a certificate of registration, and each registrant to report contributions secured and expenses within 30 days after the registration period. The statute sections and the licensing page name no 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 District of Columbia nonprofit need an audit?
The District of Columbia requires a person who solicits to hold a certificate of registration, and each registrant to report contributions secured and expenses within 30 days after the registration period. The statute sections and the licensing page name no 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 |
|---|---|---|---|---|---|
| District charity registration | Any person soliciting in the District of Columbia, except as D.C. Code § 44-1703 provides | No person shall solicit in the District of Columbia unless he holds a valid certificate of registration authorizing such solicitation. Each registrant must, within 30 days after the period for which a certificate was issued and within 30 days after a demand by the Mayor, file a report stating the contributions secured, in detail all expenses of the solicitation, and the use to which the contributions were or are intended to be put. Exemptions include solicitations solely for a church or religious corporation and solicitations exclusively among the membership of the soliciting agency. The sections do not mention an audit. | — | D.C. Code § 44-1703 (Certificate of registration - required; exception) and § 44-1706 (Report of contributions secured) | Last verified: 2026-11-15 |
| District charitable solicitation license | Businesses licensed for charitable solicitation by the D.C. Department of Licensing and Consumer Protection | The Department of Licensing and Consumer Protection lists these requirements for the charitable services business activities Charitable Exempt and Charitable Solicitation: Certificate of Occupancy/Home Occupation Permit, Corporate Registration (if applicable), IRS Determination Letter, Certificate of Exemption/FR-164 Exemption, and Tax Registration and Clean Hands Certificate. A charitable solicitation license costs $99.00 for two years or $198.00 for four years. The page lists no financial statement or audit. | — | D.C. Department of Licensing and Consumer Protection - Charitable Services Business | Last verified: 2026-11-15 |
Who enforces this in District of Columbia?
The first rule in the table comes from D.C. Code § 44-1703 (Certificate of registration - required; exception) and § 44-1706 (Report of contributions secured). Check that source for the District of Columbia 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.
District of Columbia nonprofit single audits in the federal data
The federal single audit is a separate requirement. These pages count the District of Columbia nonprofit filings in the Federal Audit Clearinghouse and the firms named on them.
- District of Columbia nonprofit single audit statistics by year
- CPA firms that audit District of Columbia nonprofits
Common questions
Does a District of Columbia nonprofit need an audit?
The District of Columbia requires a person who solicits to hold a certificate of registration, and each registrant to report contributions secured and expenses within 30 days after the registration period. The statute sections and the licensing page name no audit. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.