These counts reflect the public record and cited rules as of the report date — a readiness snapshot, not a determination that the organization is compliant. “On track” means aligned per available public records; items needing judgment are routed to a qualified professional.
| Obligation | Authority | Status | Cited source | Who handles it |
|---|---|---|---|---|
| Federal annual return (Form 990)Annual information return for exempt orgs | IRS §6033 | On trackAligned per public records | irs.gov — EO annual reporting | CPA / preparer |
| Tax-exempt status recognitionDetermination on the IRS EO master file | IRC §501(c)(3) | On trackAligned per public records | irs.gov — Tax Exempt Org Search | Serapis (monitored) |
| HI charitable solicitation registrationRegister before soliciting in Hawaiʻi | HRS §467B-2.1 | On trackAligned per public records | ag.hawaii.gov — Tax & Charities | Serapis (monitored) |
| HI charity annual financial reportAnnual report to the AG Tax & Charities Div. | HRS §467B-6.5 | GapAppears overdue | ag.hawaii.gov — Tax & Charities | Treasurer → CPA |
| Nonprofit corporation annual reportBiennial filing with State DCCA | HRS §414D-308 | On trackAligned per public records | hbe.ehawaii.gov — Business search | Serapis (monitored) |
| General Excise Tax (GET) licenseHI GET applies even to many nonprofits | HRS §237-9 | Needs inputConfirm activity scope | tax.hawaii.gov — GET | CPA (judgment) |
| GET exemption for qualifying nonprofitsExemption is not automatic; must qualify | HRS §237-23(b) | Needs inputAwaiting determination doc | tax.hawaii.gov — Dept. of Taxation | CPA (judgment) |
| Public inspection of returns & exemption app990s and Form 1023 available on request | IRS §6104(d) | On trackAligned per public records | irs.gov — Public disclosure | Board secretary |
| Employment tax withholding & depositsApplies once the org has paid employees | IRC §3402 | On trackAligned per public records | irs.gov — Employment taxes for EOs | Payroll / CPA |
| Federal unrelated business income tax (UBIT)Form 990-T if UBI over $1,000 | IRC §511–513 | Not applicableNo UBI reported | irs.gov — UBIT | CPA (if applicable) |
This report is not legal, tax, or accounting advice. Serapis surfaces, organizes, and flags the obligations a nonprofit owes and cites each to its official government source. It does not certify, and does not represent, that this organization is compliant.
Statuses such as “On track” mean aligned per the public records available as of the report date — not a determination of compliance. Government and IRS data can lag actual events. Any item that requires professional judgment (marked “Needs input” or routed to a CPA) is referred to a qualified professional and must be confirmed by them.
Always verify against the official sources cited above and consult your attorney, CPA, or tax advisor before acting. This is a synthetic sample for a fictitious organization and reflects no real filing history.