Illinois
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Overall Free to Give Index 3.58/10
Rank 45th
Category Score (0–10) Rank (50 states)
Overall Free to Give Index 3.58 45th
Broad Policy Environment 4.87 19th
Nonprofit Freedom 4.36 38th
Donor Confidence 1.50 48th

Highlights

  • Middling broad policy: Illinois performs better in the Broad Policy Environment than in other areas, ranking 19th. This is mostly driven by its relatively low occupational licensure burdens (9th lowest in the country). It’s tax competitiveness (37th out of 50) and economic freedom (40th out of 50) are both much lower, however.
  • Heavy registration and filing requirements: Illinois ranks 38th in Nonprofit Freedom due to mandatory registration, annual reporting, multiple fees, and contracting requirements that increase administrative burdens for nonprofits. Illinois is also one of three states with an audit threshold requirement of just $500,000.
  • Very weak protections for donors and charitable assets: The state provides no donor standing, no privacy protections, and only very weak UPMIFA safeguards, leaving endowments and restricted gifts at risk of limited legal protection.

Detailed Scorecard

1. Broad Policy Environment

1A. Occupational Freedom (rescaled 0 to 10) 6.17
1B. Tax Competitiveness (rescaled 0 to 10) 2.85
1C. EFNA (0 to 10) 5.58

2. Nonprofit Freedom

2A. Charitable Startup Regulations

Requires charitable registration? Yes
Top Registration Fee $15.00
Minimum Registration Fee $15.00
Top Incorporation Fee $75.00
Minimum Incorporation Fee $50.00

2B. Charitable Reporting Regulations

Requires Annual Report? Yes
Top Annual Fee $15.00
Minimum Annual Fee $0.00
Requires Additional Corporate Filings Yes
Other Fees $0.00
Tiered Fee Structure No
Overlapping Regulators No

2C. Paid Solicitor Requirements

Commercial Fundraisers Must Register with the State Yes
Paid Solicitor Registration Fee $100.00
Paid Solicitor Renewal Fee $100.00
Surety Bond for Professional Fundraisers $10,000.00
Must Paid Solicitors Required to Report to the State in Order to Start Fundraising? Yes
Fundraising Consultant Registration Required Yes
Annual Financial Reporting by Commercial Fundraisers Required Yes
Must File Contracts Between Charities and Commercial Fundraisers Yes
Individual solicitors employed by professional fundraisers must register separately? Yes

2D. General Audit threshold (revenue)

General Audit threshold (revenue) $500,000.00

3. Donor Confidence

3A. State has Never Introduced Disclosure No
3B. State has Privacy Law No
3C. State gives Donors Standing No
3D. State has UPMIFA Protections Yes (very weak)
3E. Donations are Generally Deductible No
3F. General Sales Tax Exemption Yes
3G. State has Never Proposed DAF Restrictions No
3H. New Regulations Require Legislative Approval No