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:

The 15 day of the 5 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 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.

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

Automatic Exemption

Exemption Eligible Organizations:
  • 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

Initial Registration

Form:

Alaska Charitable Organization Annual Registration Form

Filing method:

Mail, fax, or online.

Agency fee:

$40

Notes:
  • Note the list of attachments required.
  • 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.

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.

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

Change of Fiscal Year

Not required



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

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.


Nonprofit Compliance Solutions

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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

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