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 |
Who enforces this in Hawaii?
The first rule in the table comes from Hawaii Department of the Attorney General, Charities Registration FAQs (updated August 2017). Check that source for the Hawaii 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.
Hawaii nonprofit single audits in the federal data
The federal single audit is a separate requirement. These pages count the Hawaii nonprofit filings in the Federal Audit Clearinghouse and the firms named on them.
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.