# Hawaii Booster Club Filing Requirements

> Hawaii booster club filing requirements: $25 nonprofit incorporation, general excise tax exemption, Attorney General charity registration, and the raffle ban.

- URL: https://boosterclub.org/states/hawaii/
- Section: States
- Updated: 2026-10-08

Hawaii is the strictest state in the country for booster club fundraising in one respect: raffles, 50/50 drawings, and bingo are illegal for everyone, including 501(c)(3) charities. (A 501(c)(3) is a nonprofit recognized by the Internal Revenue Service (IRS) as exempt from federal income tax.) Hawaii also has no sales tax. Instead it levies a general excise tax (GET) on the seller, which a booster club must apply to be exempt from, and which still reaches most fundraiser sales. The treasurer owns the tax filings; the president owns the Attorney General registration.

## At a Glance

| Requirement | Agency | Form | Fee | Frequency |
|---|---|---|---|---|
| Incorporate as nonprofit | Department of Commerce and Consumer Affairs (DCCA), Business Registration Division (BREG) | Form DNP-1, Articles of Incorporation | $25, plus $1 State Archives fee | once |
| Annual report | DCCA, BREG | Annual Report of Nonprofit Corporation | $5 | yearly, by end of the quarter of registration |
| State income tax exemption | Department of Taxation | None | $0 | automatic |
| GET exemption (Hawaii's sales-type tax) | Department of Taxation | Form G-6, filed online | $20 registration fee | once |
| GET on purchases | Department of Taxation | None available | n/a | n/a |
| GET on fundraiser sales | Department of Taxation | GET license and returns if taxable | confirm current fee with the agency | per return period |
| Charitable solicitation registration | Department of the Attorney General, Tax and Charities Division | Hawaii Initial Registration, or exemption application | $0 to register; annual fee by revenue | annual report yearly |
| Raffle permit | none | Raffles are prohibited | n/a | n/a |

## Forming a Nonprofit Corporation in Hawaii

A booster club incorporates by filing Form DNP-1, Articles of Incorporation, with the Business Registration Division under the Hawaii Nonprofit Corporation Act (Hawaii Revised Statutes (HRS) chapter 414D). The fee is $25 plus a $1 State Archives fee, filed online through Hawaii Business Express. The articles name a Hawaii registered agent and include the IRS-required purpose and dissolution clauses.

Every nonprofit corporation files an annual report, and the fee is $5. The due date depends on the quarter in which the club registered: a club registered between January 1 and March 31 files by March 31 each year; April 1 to June 30, by June 30; July 1 to September 30, by September 30; October 1 to December 31, by December 31. A corporation that stops filing risks administrative dissolution.

## State Tax Exemption

Hawaii income tax exemption is automatic. An organization exempt under the Internal Revenue Code is exempt from Hawaii income tax without a separate application. The only Hawaii income tax form a booster club is likely to see is Form N-70NP, required if the club has $1,000 or more of gross income from an unrelated trade or business.

The general excise tax is different. GET is a tax on the business making the sale, not a tax on the customer, so federal exemption does not touch it. A booster club must apply for a GET exemption on Form G-6, filed electronically at Hawaii Tax Online (hitax.hawaii.gov), with a $20 registration fee for a new account. The application requires the Employer Identification Number (EIN, the IRS tax ID), IRS determination letter, articles, bylaws, and a balance sheet. Filed within three months of forming, an approved exemption reaches back to the formation date; otherwise it starts on the filing date.

## Sales Tax

**Purchases.** Hawaii has no exemption for purchases by nonprofits. The Department of Taxation's Tax Facts 37-1 states that there are no GET exemptions based on a customer's tax-exempt status and that the Department does not issue exemption certificates to nonprofits. Vendors may pass their GET on to the club, up to 4.712 percent in every county.

**Fundraiser sales.** Even with an approved Form G-6, the exemption covers only receipts from the club's charitable or educational activities. HRS 237-23(b) excludes "any activity the primary purpose of which is to produce income even though the income is to be used for or in furtherance of the exempt activities." Concession stands, spirit wear, and product sales exist to raise money, so their gross receipts are generally subject to GET at 4 percent plus the 0.5 percent county surcharge. A club with taxable sales holds a GET license and files GET returns. Donations remain outside GET.

## Charitable Solicitation Registration

Hawaii requires every charitable organization that solicits contributions in Hawaii to register with the Department of the Attorney General, Tax and Charities Division, unless it obtains an exemption. Registration (the Hawaii Initial Registration) is filed online and has no fee. Exemption is not automatic: the club must apply for it online.

Exemptions that can fit a booster club:

1. **Under $25,000.** An organization that normally receives less than $25,000 in contributions per year (the average of the last three years) and does not pay a professional solicitor or fundraising counsel. Membership dues and grants from government or other 501(c)(3) organizations do not count as contributions.
2. **School-affiliated organization.** A 501(c)(3) with an established identity with, and express authorization from, an educational institution accredited by a listed body (the list includes the Western Association of Schools and Colleges), soliciting primarily from parents, alumni, students, and faculty.

A registered club files an annual financial report. Clubs that file Form 990 or 990-EZ submit the report within 10 business days of filing with the IRS. Clubs that file Form 990-N submit a Hawaii transmittal by the 15th day of the 5th month after the fiscal year ends. The annual fee is based on gross revenue: none under $25,000, $25 from $25,000 to $49,999, $50 from $50,000 to $99,999, and $100 from $100,000 to $249,999. Late reports and late fees each draw penalties of $20 per day, up to $1,000.

## Raffles and Gaming

Raffles are prohibited in Hawaii. Hawaii's penal code defines gambling as staking something of value on a contest of chance (HRS 712-1220), and Hawaii law contains no exception for charitable or school organizations. A raffle, a 50/50 drawing, a bingo night, or a casino night with prizes all fall within the prohibition, whether tickets are sold in person or online. There is no agency that issues raffle permits because none exist.

Hawaii booster clubs use free-entry door-prize drawings or silent auctions instead. A drawing that requires a donation or ticket purchase to enter is a raffle, whatever the flyer calls it.

No Hawaii statute specific to booster clubs was found; school-level approval under the statewide Department of Education still applies.

## Annual Compliance Calendar for Hawaii

| Filing | Due date | Agency |
|---|---|---|
| Annual report ($5) | March 31, June 30, September 30, or December 31, by quarter of registration | DCCA, BREG |
| GET returns (if taxable sales) | per filing period on the GET license | Department of Taxation |
| Form 990-N (federal, gross receipts normally $50,000 or less) | 15th day of the 5th month after the fiscal year (the club's 12-month accounting year) ends: May 15 for a calendar year, November 15 for a June 30 year end | IRS |
| Hawaii charity annual report or 990-N transmittal (if registered) | 10 business days after the 990 or 990-EZ; for 990-N filers, same date as the 990-N | Attorney General |

## Common Mistakes in Hawaii

- **Holding a raffle "for a good cause."** Charitable purpose is not an exception. Officers who run one risk criminal gambling charges and forfeited proceeds.
- **Assuming the IRS letter covers GET.** Federal exemption does not reach GET. A club that never files Form G-6 owes GET on all gross receipts.
- **Assuming Form G-6 covers concessions.** The exemption excludes income-producing activities, so most product and food sales stay taxable.
- **Ignoring the Attorney General.** The charity exemption must be applied for. A club that neither registers nor applies is out of compliance from its first ask.
- **Asking vendors for an exemption certificate.** Hawaii does not issue them to nonprofits.

## Checklist

### Forming

- [ ] File Form DNP-1 with the Business Registration Division ($25 plus $1)
- [ ] Obtain an EIN from the IRS
- [ ] Apply for 501(c)(3) status with the IRS
- [ ] File Form G-6 on Hawaii Tax Online within three months of forming ($20)
- [ ] Obtain a GET license if the club will have taxable fundraiser sales (treasurer)
- [ ] Register with the Attorney General, or apply online for an exemption, before soliciting
- [ ] Replace any planned raffle with a no-purchase-necessary alternative

### Every Year

- [ ] File the BREG annual report ($5, by the end of the club's registration quarter)
- [ ] File GET returns for taxable fundraiser receipts (treasurer)
- [ ] File Form 990-N (May 15 for a calendar-year club)
- [ ] File the Attorney General annual report or 990-N transmittal and pay any fee (if registered)
- [ ] Recheck the three-year contribution average against the $25,000 exemption

## Related Pages

- [Booster Club Filing Requirements by State](https://boosterclub.org/states/) compares Hawaii with other states
- [Alternatives When Raffles Are Not Allowed](https://boosterclub.org/raffles/opportunity-drawings-and-alternatives/) covers legal substitutes for raffles
- [Sales Tax for Booster Clubs](https://boosterclub.org/taxes/sales-tax/) explains fundraiser sales and purchases
- [State Taxes for Booster Clubs](https://boosterclub.org/taxes/state-taxes/) compares state exemption rules
- [How to File Form 990-N for a Booster Club](https://boosterclub.org/taxes/form-990-n/) walks through the federal filing

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*This page is general information for volunteer-run booster clubs. It is not legal,
tax, or accounting advice, and BoosterClub.org is not a law firm, accounting firm, or
government agency. Rules change and vary by state and district. Confirm current
requirements with the IRS, the relevant state agency, the school district, and a
qualified professional before acting. If a fact on this page is out of date, we want
to know.*

## Sources

1. Hawaii Department of Commerce and Consumer Affairs: https://cca.hawaii.gov/breg/registration/dnc/
2. Hawaii Department of Commerce and Consumer Affairs: https://cca.hawaii.gov/breg/wp-content/uploads/2025/12/Form-Fee-Schedule-12-2022.pdf
3. Hawaii Department of Commerce and Consumer Affairs: https://cca.hawaii.gov/breg/faqs/
4. State of Hawaii: https://files.hawaii.gov/tax/forms/current/n70npins.pdf
5. State of Hawaii: https://files.hawaii.gov/tax/forms/current/g6.pdf
6. State of Hawaii: https://files.hawaii.gov/tax/forms/current/g6a.pdf
7. Hawaii State Legislature: https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0237/HRS_0237-0023.htm
8. Hawaii Department of Taxation: https://tax.hawaii.gov/geninfo/get/
9. State of Hawaii: https://files.hawaii.gov/tax/legal/taxfacts/tf2025-37-1.pdf
10. Hawaii Attorney General: https://ag.hawaii.gov/tax/
11. Hawaii Attorney General: https://ag.hawaii.gov/tax/files/2020/09/T-C-FAQs.pdf
12. Hawaii State Legislature: https://www.capitol.hawaii.gov/hrscurrent/Vol14_Ch0701-0853/HRS0712/HRS_0712-1220.htm
13. IRS: https://www.irs.gov/charities-non-profits/annual-electronic-filing-requirement-for-small-exempt-organizations-form-990-n-e-postcard