Charity audit thresholds by state
For states whose charity registration law names audited, reviewed, or compiled financial statements once revenue or contributions pass a dollar figure, the table shows those figures, what each is measured on, and the statute or official document they were read in. Enter a figure to see where it falls against one state's bands, or every state's at once. States without a row are listed separately with the reason instead of being guessed.
Each row was read from the official source linked beside it on the date shown (October 19 or 20, 2026). Rules change, and many rows carry conditions that the short notes only summarize. The calculator runs in your browser and nothing is uploaded.
What the table shows
Worked out from the rows above each time the page loads, each figure counted a second way. The first line also counts the states without a row, by what was found for each; the others count only the states with a row.
Not yet covered
These states have no row, each with its reason: the official source read names no dollar figure for audited, reviewed, or compiled statements (some of these states have no charity registration at all), and the reason says which source was read and what it asks for instead. A missing state means no more than its reason says.
Compare a figure with the bands
Arithmetic on the dollar figures in the row: whether the figure is inside each band, and by how much it is above or below each figure. It does not apply the conditions in the notes.
Figures and arithmetic only, not legal or tax advice. Rules change; the linked official source has the full wording. Mathproven is not affiliated with any agency whose rules are cited here.
What gets checked
- Every comparison of the figure with a band's lower and upper figures is worked out a second way, from whole-number differences, and both ways must agree.
- Each difference shown, added back to the row's figure, gives the figure entered, to the cent.
- The band the figure falls in is found a second way, by counting how many of the row's lower figures it reaches, and both ways must name the same band.
- The distance from the figure up to the next lower figure it does not reach is worked out again.
- The bands compared are the ones in the table row for the state, they go up in order, and no figure falls in two of them.
- A warning shows when the source attaches conditions the bands alone do not show, such as another form accepted in place of the statement, a different rule for charities that use paid fundraisers, a waiver, or figures adjusted over time.
- The table has its own certificate: every state is in the table or listed once as not yet covered, every row names and links the official source it was read from with the date, and every figure is a whole-dollar amount between $10,000 and $10,000,000.
How it works
- Find the state. Type a state name, code, or citation in the filter, or click a column heading to sort by it. Each row shows the state's bands, what the figures are measured on, the conditions in short form, and the source with the date it was read.
- Open the source. Each row links the official statute page or agency document its figures were read from, so the full wording can be read there.
- Compare a figure. Enter a figure in dollars and cents and pick a state, or every state at once. For each band the page shows whether the figure is inside it and how far the figure is above or below the band's figures, and names the band the figure falls in, if any.
- Check the not-yet-covered list. States without a row are listed below the table with the reason: the official source read names no dollar figure for audited, reviewed, or compiled statements, and the reason says which source was read and what it asks for instead.
Worked example
A made-up charity with $640,000.00 of annual contributions, compared with the Pennsylvania row, which has three bands.
| Band | Row's figures | Figure minus the lower figure | Figure in this band |
|---|---|---|---|
| Compiled statements | at least $100,000 and less than $250,000 | $540,000.00 | No |
| Reviewed statements | at least $250,000 and less than $750,000 | $390,000.00 | Yes |
| Audited statements | at least $750,000 | -$110,000.00 | No |
The figure falls in the band for reviewed statements: it is $390,000.00 above that band's lower figure of $250,000 and below its upper figure of $750,000. It is $110,000.00 below the next lower figure it does not reach, $750,000. Counting the lower figures reached (two of the three) names the same band, so the check passes. The Pennsylvania row has conditions, so a warning points to its note.
The example uses made-up names and numbers.
Questions
Why is my state missing?
A state has a row only when its figures were read on an official state site for this table. States without a row are listed under Not yet covered with the reason. For each, the official source was read and names no dollar figure for audited, reviewed, or compiled statements (some of these states have no charity registration at all), and the reason says which source was read and what it asks for instead. Some reasons rest on an agency page rather than the statute, and say so.
What figure does the calculator compare?
The figure you enter, in dollars and cents. Each row says what its source measures the figures on (total revenue, contributions, gross support and revenue, or total expenses), and those definitions differ from state to state, so the row's note and the linked source say what counts.
Does a band say which statement a charity has to file?
The page does not answer that. It compares a figure with the dollar figures in the row. Many sources add conditions: another form accepted in place of the statement, different rules for charities that use paid fundraisers, waivers, or figures adjusted over time. Rows with conditions carry a warning and a note, and the linked source has the full wording.
Why does a figure sometimes fall in no band?
Some sections word their bands so that one exact figure is in neither of them, for example a review band of more than $200,000 and less than $500,000 next to an audit band of more than $500,000. The page shows that as no band, as the wording gives it. A figure below the lowest band is in no band too.
How current is the table?
Every row was read on October 19 or 20, 2026, and shows its own date. Legislatures and regulators change these figures, so the linked official page is the place to confirm the current wording.
This tool calculates and checks numbers. It is not legal, tax, or medical advice.
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