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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Nonprofit Compliance Guide
OverviewHiring a Professional FundraiserTax-Deductible DonationsIRS Charitable Contribution OversightNonprofit Registered Agent
Compliance Info by State
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 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

Turnaround:

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

Due:

Biennially by July 2. If you initially 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. Reports can be filed as early as April 2.

Law:

Alaska Stat. § 10.20.630

Penalties:

$5 late fee if filed after August 2.

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 AAC 12.010

Foreign Qualification is Prerequisite:No
Exam Required?Not Set
Registered Agent (Special Agency) Required?No

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
  • Charitable organizations with no paid employees or board members that do not intend to raise or receive contributions, excluding government grants, in excess of $5,000 annually, or that do not intend to receive contributions from more than 10 persons annually.
Agency Fee:

$0

Law:

Alaska Statutes § 45.68.120

Notes:

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

A person who qualifies for an exemption must maintain for five years the records necessary to prove that the organization qualifies for the exemption.

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
  • Paid solicitor name and contact information (if applicable)

Registration Renewal

Filing Method:

Online

Agency Fee:

$40

Due:

Annually by August 31. Renewals can be filed as early as July 1.

Due Date Extension:

Alaska does not grant extensions for charitable organization registration. Use the most recent and complete financial information when filing the renewal.

Required Attachments:

  • List of officers and directors

Change of Fiscal Year

Not required



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

Cancelation

Filing Method:

Email to lawcharities@alaska.gov

Agency Fee:

$0

Notes:

To close out your registration, email a written request and make sure to include the organizations name and federal tax ID number.

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 Anchorage , AK to maintain compliance with the state requirement.


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Revised February 15, 2024. Complete data last reviewed July 20, 2018.

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