Alaska Nonprofit Compliance

Required annual filings

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

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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.

Fact Checked:8/28/19
2 File Alaska Corporate Tax Exemption Renewals

Not required



There is no renewal requirement for Alaska corporate income tax exemption.

More information: Alaska Department of Revenue
3 File Alaska Sales Tax Exemption Renewals

Not required



Alaska does not have sales or use taxes.

4 File Alaska Biennial Report
Agency:Alaska Division of Corporations, Business and Professional Licensing
Form:

Enter your entity # then click 'Print Form'

Filing Method:

Mail or online

Agency Fee:

$25 for nonprofit corporations. $100 for cooperative corporations. $25 for religious corporations.

Turnaround:

Immediately online. ~10-15 business days by paper.

Due:

July 2nd. If you initially filed/registered in an even numbered year the Biennial Report will be due in July of every even numbered year. If you initially filed in an odd numbered year the Biennial Report will be due in July of every odd numbered year. You can start filing 3 months prior.

Law:

Alaska Stat. § 10.20.630

Penalties:

$5 late fee if filed after August 1.

Fact Checked:8/6/20
5 Renew the Charitable Solicitation Registration

Alaska Charitable Organization Annual Registration

Agency:Alaska Department of Law - Consumer Protection Unit
Law:

Alaska Statutes § 45.68.010 et seq. and 9 Alaska Administrative Code § 12.010

Foreign Qualification is Prerequisite:No
Registered Agent (Special Agency) Required?No
Fact Checked:4/10/20

Automatic Exemption

Exemption Eligible Organizations:
  • Churches or religious organizations that are not required to file federal annual information returns with the IRS
  • Candidates for national, state, or local office, and political parties, committees or groups that are required to file financial information with the Alaska Public Offices Commission
  • An organization that has a current gaming permit issued by the Alaska Department of Revenue pursuant to AS 05.15.100
  • Charities with no paid employees or board members that do not raise or intend to raise more than $5,000 in contributions annually or that receive contributions from 10 or fewer persons
Notes:

Exempt organizations may elect to submit a Notice of Exemption to notify the Department of Law.

Fact Checked:8/15/19

Initial Registration

Filing Method:

Online

Agency Fee:

$40

Turnaround:

4-5 weeks

Notes:
  • One authorized signature required. Signatures need not be notarized.
  • Some Alaska counties and municipalities may require charities that solicit in-person to register prior to fundraising.
Before you Apply:

All Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
How to Apply:

Domestic Applicants:

  1. File entity formation documents with the Division of Corporations, Business and Professional Licensing.
  2. Register as a charity with the Department of Law - Consumer Protection Unit. Pay the registration fee online to start. You will then receive an email containing a link to a page where you can complete the registration.

Foreign Applicants:

  1. Determine whether or not your charity will need to foreign qualify based on your activity in Alaska. If not required, skip to number 3.
  2. File foreign qualification documents with the Division of Corporations, Business and Professional Licensing.
  3. Register as a charity with the Department of Law - Consumer Protection Unit. Pay the registration fee online to start. You will then receive an email containing a link to a page where you can complete the registration.
Required Attachments:

  • List of officers and directors
Fact Checked:4/14/20

Registration Renewal

Form:

Alaska Charitable Organization Annual Registration Form

Filing Method:

Mail, fax, or online.

Agency Fee:

$40

Due:

Renewals are due annually by September 1.

Due Date Extension:

Alaska does not grant extensions for charitable organization registration.

Notes:
  • Note the list of attachments required, including annual financial report.
Required Attachments:

  • List of officers and directors
Fact Checked:2/4/20

Change of Fiscal Year

Not required



There is no need to notify the state of a change to an organization's fiscal year.

Cancellation

Agency Fee:

$0

Notes:

To close out your registration, email lawcharities@alaska.gov with the effective date of the cancellation and the reason for cancelling.

Fact Checked:7/14/20
6Maintain a Alaska Registered Agent

Maintain a registered agent that has a street address in Alaska. 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 Kenai , AK to maintain compliance with the state requirement.


Continue reading

Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

Read the guide
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