Washington D.C. Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Washington D.C.. If you are looking to form nonprofit in Washington D.C., please visit our Start Your Washington D.C. Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Washington D.C.. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

A smiling woman in front of her computer.
1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

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.

2 File Washington D.C. Corporate Tax Exemption Renewals
Agency:District of Columbia Office of Tax and Revenue
Filing Method:

Online

Agency Fee:

$0

Due:

Franchise tax exemptions need to be renewed every 5 years.

3 File Washington D.C. Sales Tax Exemption Renewals
Agency:District of Columbia Office of Tax and Revenue
Filing Method:

Online

Agency Fee:

$0

Due:

Tax exemptions must be renewed every 5 years.

4 File Washington D.C. Two-Year Report
Agency:District of Columbia Department of Licensing and Consumer Protection - Business and Professional Licensing Administration - Corporations Division
Form:

BRA-25: Two-Year Report for Domestic and Foreign Filing Entity

Filing Method:

Mail, in-person, or online.

Agency Fee:

$80

Turnaround:

Online filings process in about 15 business days.

Due:

The first report is due April 1 in the calendar year after registration. After the first filing, reports are due biennially by April 1. Reports may be filed as early as January 15.

Law:

D.C. Code Ann. § 29-301.01 et seq.

Penalties:

Late fee of $50.

Notes:
  • In person filing is subject to additional $100 fee.
5 Renew the Charitable Solicitation Registration

District of Columbia Charitable Solicitation License

Agency:District of Columbia Department of Licensing and Consumer Protection - Business and Professional Licensing Administration - Business Licensing Division
Law:

District of Columbia Code Ann. § 44-1703

Foreign Qualification is Prerequisite:Yes
Exam Required?Not Set
Registered Agent (Special Agency) Required?Yes

Registration to Obtain Exemption

Exemption Eligible Organizations:
  • Charities that raise less than $25,000 in contributions per calendar year provided that all functions, including fund raising functions, are carried on by individuals who are unpaid and that no part of the contributions shall inure to the benefit of any officer, member, or solicitor.
  • Religious institutions
  • Membership organizations
  • Entities making solicitations solely for the American National Red Cross
Filing Method:

Online

Agency Fee:

$0

Law:

District of Columbia Code Ann. § 44-1703

Renewal to Maintain Exemption

Exemption Eligible Organizations:
  • Charities that raise less than $25,000 in contributions per calendar year provided that all functions, including fund raising functions, are carried on by individuals who are unpaid and that no part of the contributions shall inure to the benefit of any officer, member, or solicitor.
  • Religious institutions
  • Membership organizations
  • Entities making solicitations solely for the American National Red Cross
Filing Method:

Online

Agency Fee:

$0

Due:

Biennially by the end of the month prior to your registration month. If you registered for the first time in September, your report will be due by the end of August two years later.

Law:

District of Columbia Code Ann. § 44-1703

Initial Registration

Filing Method:

Online

Agency Fee:

$412.50

Turnaround:

3-4 weeks

Notes:
  • Some District of Columbia counties and municipalities may require charities that solicit in-person to register prior to fundraising.
Before you Apply:

Domestic Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • Appoint a registered agent to receive legal documents in D.C.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • Appoint a registered agent to receive legal documents in D.C.
  • Obtain a certificate of good standing from your home state (to be filed during the foreign qualification process). The certificate cannot be more than 90 days old when filing foreign qualification documents.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
How to Apply:

Domestic Applicants:

  1. File entity formation documents with the District of Columbia Department of Consumer and Regulatory Affairs - Corporations Division.
  2. Complete a New Business Registration with the District of Columbia Office of Tax and Revenue.
  3. Create a MyTax account and submit a franchise tax exemption request online.
  4. Create an Access DC account and submit an application for a charitable solicitation basic business license along with all required attachments.

Foreign Applicants:

  1. File foreign qualification documents with the District of Columbia Department of Consumer and Regulatory Affairs - Corporations Division.
  2. Complete a New Business Registration with the District of Columbia Office of Tax and Revenue.
  3. Create a MyTax account and submit a franchise tax exemption request online.
  4. Create an Access DC account and submit an application for a charitable solicitation basic business license along with all required attachments.
Required Attachments:

  • IRS determination letter
  • Professional fundraising contracts
  • Certificate of occupancy
  • DC tax number or certificate
  • Certified resolution

Registration Renewal

Filing Method:

Online

Agency Fee:

$412.50

Due:
  • Biennially by the end of the month prior to your registration month. If you registered for the first time in September, your report will be due by the end of August two years later.
  • Licenses can be renewed as early as 75 days prior to their expiration date.
Due Date Extension:

D.C. does not grant extensions for charitable organization registration.

Required Attachments:

None

Financial Reporting

Filing Method:

Online

Agency Fee:

$0

Due:

Within 30 days after the period for which a certificate of registration is issued OR within 30 days after a demand by the Mayor

Notes:

Each registrant shall file a report with the Mayor, stating the contributions secured as a result of any solicitation authorized by such certificate and in detail all expenses of or connected with such solicitation, and showing exactly for what use and in what manner all such contributions were or are intended to be dispensed or distributed.

Cancelation

Filing Method:

Online

Agency Fee:

$0

Notes:

To close out your registration, submit a BBL cancelation request form online.

6Maintain a Washington D.C. Registered Agent

Maintain a registered agent that has a street address in Washington D.C.. 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 Washington , DC 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