Does a Delaware Nonprofit Need an Audit?
Delaware's Division of Revenue states that Delaware currently has no state statute requiring registration of charitable solicitations or fundraisers with the Department of Justice or another state agency. The page sets disclosure and fraud rules, not an audit requirement. 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 Delaware nonprofit need an audit?
Delaware's Division of Revenue states that Delaware currently has no state statute requiring registration of charitable solicitations or fundraisers with the Department of Justice or another state agency. The page sets disclosure and fraud rules, not an audit requirement. 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 solicitations and fundraisers in Delaware | Delaware currently has no State statute requiring registration of charitable solicitations or fundraisers with the Department of Justice or another state agency. Solicitors must identify themselves and the agency for which funds are solicited, and donors are entitled to question how the funds will be allocated between administrative costs and actual charitable use (6 Del. C. §2591 et seq.). State laws on fraud also apply. The page does not state an audit requirement. | — | Delaware Division of Revenue — Fundraisers and Charitable Solicitations | Last verified: 2026-11-15 |
Who enforces this in Delaware?
The first rule in the table comes from Delaware Division of Revenue — Fundraisers and Charitable Solicitations. Check that source for the Delaware 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.
Delaware nonprofit single audits in the federal data
The federal single audit is a separate requirement. These pages count the Delaware nonprofit filings in the Federal Audit Clearinghouse and the firms named on them.
Common questions
Does a Delaware nonprofit need an audit?
Delaware's Division of Revenue states that Delaware currently has no state statute requiring registration of charitable solicitations or fundraisers with the Department of Justice or another state agency. The page sets disclosure and fraud rules, not an audit requirement. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.