This guide covers the required filings to maintain a nonprofit corporation in Alabama. If you are looking to form nonprofit in Alabama, please visit our Start Your Alabama Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Alabama. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.
Agency: | Internal Revenue Service (IRS) |
Form: | |
Instructions: | See Form 990 Thresholds to determine which form to file. Then see Current Form 990 Series for instructions. |
Due: | By the 15th day of the 5th month following the end of the taxable year. For most organizations, the tax year ends December 31 so the Form 990 is due May 15. |
A Charitable Organization is any benevolent, philanthropic, or patriotic person, or one purporting to be such, consistent with the then-controlling definition provided in the Internal Revenue Code of the United States of America, which solicits and collects funds for charitable purposes and includes each local, county, or area division within this state of the charitable organization; provided the local, county, or area division has authority and discretion to disburse funds or property otherwise than by transfer to any parent organization.
Agency: | Alabama Attorney General - Consumer Interest Division |
Law: | |
Foreign Qualification is Prerequisite: | No |
Registered Agent (Special Agency) Required? | No |
Exemption Eligible Organizations: |
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Filing Method: | |
Agency Fee: | $0 |
Law: | |
Notes: | Exemptions do not expire as long as the organization continues to qualify under the exemption criteria. |
Instructions: | |
Filing Method: | |
Agency Fee: | $25 |
Turnaround: | 2-3 weeks |
Original Ink: | Not Required |
Notarization Required?: | Not Required |
Notes: |
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Before you Apply: | All Applicants:
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How to Apply: | Domestic Applicants:
Foreign Applicants:
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Required Attachments: |
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Filing Method: | |
Agency Fee: | $25 |
Due: |
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Due Date Extension: | Due dates can be extended for 180 days beyond the original due date by submitting a request for extension through the online portal. |
Original Ink: | Not Required |
Notarization Required?: | Not Required |
Penalties: | There are no late fees if a charity does not renew its registration. The Attorney General will mail the organization a 15-day notice of registration cancellation. The organization will have that period to cease solicitation and if the solicitation is ceased, then no penalties apply. |
Notes: | One authorized officer must sign the renewal. Alabama does not require a specific title. |
Required Attachments: |
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Filing Method: | |
Agency Fee: | $0 |
Due: | The organization must notify the Attorney General within 10 days of any change in the information required for registration. |
Not required
Formal reinstatement is not required. Charities who wish to renew a lapsed registration should submit a renewal filing along with the required financials, attachments, and fee(s) for each year not registered.
If filing online, submit the filing for oldest fiscal year past due first and wait until their online portal updates to allow for the next 990/Audit to be uploaded and the filing fee paid. If filing by mail, send all the back years' filings together with one check for all the filing fees due.
Filing Method: | Email to consumerinterest@alabamaag.gov |
Agency Fee: | $0 |
Turnaround: | 1-2 business days |
Notes: | To update your fiscal year submit a letter to the Attorney General's office requesting the change. Make sure to include the full name of the charity and either the Alabama License number or your organization's FEIN. |
Form: | |
Filing Method: | |
Agency Fee: | $0 |
Notes: | To close out your registration, submit a notice of non-renewal on the state's portal. It will require a reason for withdrawal and the date that solicitations will be discontinued. |
Maintain a registered agent that has a street address in Alabama. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Dothan , AL to maintain compliance with the state requirement.
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Fundraising Compliance
Learn how to stay compliant with charitable solicitation laws.
Read the guide