Does a Hawaii Nonprofit Need an Audit?
Hawaii requires a registered charitable organization to submit an audit report if it receives over $500,000 in contributions, or if it obtains one because a governmental authority or a third party requires it. Grants from governmental authorities and 501(c)(3) organizations are not contributions.
Data as of Sep 21, 2026 · Source: Federal Audit Clearinghouse (public data)
Does a Hawaii nonprofit need an audit?
Hawaii requires a registered charitable organization to submit an audit report if it receives over $500,000 in contributions, or if it obtains one because a governmental authority or a third party requires it. Grants from governmental authorities and 501(c)(3) organizations are not contributions.
| Topic | Applies to | Rule | Threshold | Source | Last verified |
|---|---|---|---|---|---|
| State law | over $500,000 in contributions, excluding grants from governmental authorities or 501(c)(3) organizations | The law also requires submission of an audit report if the organization receives over $500,000 in contributions or if the organization obtains an audit report pursuant to a requirement by a governmental authority or third party. Contributions do not include grants from governmental authorities or 501(c)(3) organizations. Contributions include those received from any jurisdiction, not just Hawaii. | $500,000 | Hawaii Department of the Attorney General, Charities Registration FAQs (updated August 2017) | Last verified: 2026-09-21 |
Common questions
Does a Hawaii nonprofit need an audit?
Hawaii requires a registered charitable organization to submit an audit report if it receives over $500,000 in contributions, or if it obtains one because a governmental authority or a third party requires it. Grants from governmental authorities and 501(c)(3) organizations are not contributions.
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.