Compliance Calendar
Learn how to track state filings, tax deadlines, annual reports, and governance events, and export your workspace audit log.
Cooperative Corporate Compliance & Tax Timelines
Cooperatives operate within statutory corporate limits. Missing filings or violating securities rules can result in penalties or loss of tax status. The Compliance Calendar keeps your filing and governance deadlines in one place, alongside the audit trail regulators and auditors ask for.
1. Corporate Filings & Tax Deadlines
Add each obligation as a compliance event with a title, due date, type (Legal, Governance, or Financial), and status. Common entries include:
- Secretary of State Annual Reports: Track the filing window that keeps your corporation in active standing. The Template Library includes scaffolds for some state filings (such as California's Statement of Information and Delaware's franchise tax report).
- Form 1120-C Deadlines: Record IRS tax deadlines (Form 1120-C is generally due 8.5 months after the fiscal year ends, i.e. September 15 for calendar-year co-ops).
Deadlines are sorted by due date with overdue and urgent items highlighted. Mark each one completed when it's done. When you execute bylaws or a matching filing document in the Legal Hub, related open filing deadlines are marked completed for you. OwnFold does not send deadline reminder emails, so review the calendar regularly.
2. Board Elections & Governance Events
Bylaws mandate election cycles for directors. Use Governance events on the calendar to:
- Track staggered terms (e.g. 3 seats up in year A, 2 seats up in year B) so the whole board never turns over at once.
- Remind your board to open a Board Election proposal in the Governance module ahead of each term expiration.
3. Securities Offerings
If your cooperative issues investment shares or notes, you must track registration thresholds and exemption rules, such as limits on amounts raised under Regulation D Rule 504 and investor residency for intrastate offerings. Add exemption filing dates as compliance events and confirm requirements with securities counsel; the Capital workspace's disclosure tools (Pro Core and above) help organize offering materials.
4. Audit Log Export
Administrators can download the full workspace audit trail as a CSV file for regulators, auditors, or your attorney. Each export is itself recorded in the log.