Does a Kentucky Nonprofit Need an Audit?
Kentucky requires a charitable organization that files IRS Form 990 and solicits contributions in the state to file a copy of its most recent Form 990 with the Attorney General, unless exempt. The page lists 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 Kentucky nonprofit need an audit?
Kentucky requires a charitable organization that files IRS Form 990 and solicits contributions in the state to file a copy of its most recent Form 990 with the Attorney General, unless exempt. The page lists 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 |
|---|---|---|---|---|---|
| State charity registration | Charitable organizations required by the IRS to file a federal Form 990 that solicit contributions in Kentucky, unless exempted by KRS 367.660 | Prior to any solicitation, every charitable organization required by the IRS to file a federal Form 990 and soliciting contributions in Kentucky must file with the Attorney General a copy of its most recent federal Form 990, unless exempted by KRS 367.660. A newly formed organization that has not yet filed a Form 990 files a notice of intent to solicit. The Form 990 is filed each year in which contributors are solicited in Kentucky, at the same time as with the IRS, and the page states that no filing fee is required. The page does not state an audit requirement. | — | Kentucky Attorney General - Registration requirements for charitable organizations (KRS 367.657) | Last verified: 2026-11-15 |
Who enforces this in Kentucky?
The first rule in the table comes from Kentucky Attorney General - Registration requirements for charitable organizations (KRS 367.657). Check that source for the Kentucky 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.
Kentucky nonprofit single audits in the federal data
The federal single audit is a separate requirement. These pages count the Kentucky nonprofit filings in the Federal Audit Clearinghouse and the firms named on them.
Common questions
Does a Kentucky nonprofit need an audit?
Kentucky requires a charitable organization that files IRS Form 990 and solicits contributions in the state to file a copy of its most recent Form 990 with the Attorney General, unless exempt. The page lists no audit. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.