Does a Utah Nonprofit Need an Audit?
Utah requires a nonprofit corporation that is a charity to file its latest IRS Form 990, 990-EZ, 990-N or 990-PF each year with the Division of Corporations and Commercial Code; the statute section lists no audit. Charities need not register with Consumer Protection. 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 Utah nonprofit need an audit?
Utah requires a nonprofit corporation that is a charity to file its latest IRS Form 990, 990-EZ, 990-N or 990-PF each year with the Division of Corporations and Commercial Code; the statute section lists no audit. Charities need not register with Consumer Protection. 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 annual filing | A charitable organization that is a nonprofit corporation or a foreign nonprofit corporation, and that is required to file a Form 990, 990-EZ, 990-N or 990-PF with the IRS | A charitable organization that is a nonprofit corporation, or a foreign nonprofit corporation, shall annually file with the Division of Corporations and Commercial Code an unredacted copy of its most recently filed IRS Form 990, 990-EZ, 990-N, or 990-PF. The division may not require Schedule B. An organization that has not yet filed a Form 990 may file its IRS tax exempt determination letter if dated no more than two years earlier. The section does not mention an audit. | — | Utah Code § 13-22-110 (Financial reports required - Rulemaking), effective 5/6/2026 | Last verified: 2026-11-15 |
| State charity registration | Charities in Utah (the Division of Consumer Protection registers professional fundraisers and fundraising consultants) | In its frequently asked questions, the Division of Consumer Protection answers the question whether charities need to register with it: No. However, they are required to file annually with the Division of Corporations and Commercial Code, citing Utah Code § 13-22-110. Professional fundraisers and professional fundraising consultants must register with the Division of Consumer Protection. The page does not state an audit requirement. | — | Utah Department of Commerce, Division of Consumer Protection - Charitable Solicitations Act frequently asked questions | Last verified: 2026-11-15 |
Who enforces this in Utah?
The first rule in the table comes from Utah Code § 13-22-110 (Financial reports required - Rulemaking), effective 5/6/2026. Check that source for the Utah 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.
Utah nonprofit single audits in the federal data
The federal single audit is a separate requirement. These pages count the Utah nonprofit filings in the Federal Audit Clearinghouse and the firms named on them.
Common questions
Does a Utah nonprofit need an audit?
Utah requires a nonprofit corporation that is a charity to file its latest IRS Form 990, 990-EZ, 990-N or 990-PF each year with the Division of Corporations and Commercial Code; the statute section lists no audit. Charities need not register with Consumer Protection. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.