Delaware Nonprofit Compliance

Required annual filings

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

View Guide Contents
1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form: ACCESS PREMIUM DATA
Instructions: ACCESS PREMIUM DATA
Due: ACCESS PREMIUM DATA
2 File Delaware Corporate Tax Exemption Renewals

Not required



There is no exemption renewal filing for corporate income tax in Delaware, but exempt organizations need to file a report for franchise tax every year.

More information: Delaware Department of Finance - Division of Revenue
3 File Delaware Sales Tax Exemption Renewals

Not required



Delaware does not currently have a state level sales tax.

4 File Delaware Annual Report

If the nonprofit was formed in Delaware (Domestic):

Agency:Delaware Department of State - Division of Corporations
Form: ACCESS PREMIUM DATA
Filing method: ACCESS PREMIUM DATA
Agency fee:

$25

Due: ACCESS PREMIUM DATA
Law:

Delaware Code Title 8 Ch. 5 § 501

Penalties: ACCESS PREMIUM DATA

If the nonprofit was formed outside of Delaware (Foreign):

Agency:Delaware Department of State - Division of Corporations
Form: ACCESS PREMIUM DATA
Filing method: ACCESS PREMIUM DATA
Agency fee:

$125

Due: ACCESS PREMIUM DATA
Law:

Delaware Code Title 8 Ch. 5 § 501

Penalties: ACCESS PREMIUM DATA
5Maintain a Delaware Registered Agent

Maintain a registered agent that has a street address in Delaware. 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 Dover , DE to maintain compliance with the state requirement.


Nonprofit Compliance Solutions

Streamline your organization's compliance with our national turnkey solutions for burdensome government paperwork, corporate filings, and licensing.

Continue reading

Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

Read the guide
© 2012 - 2019 Harbor Compliance. All rights reserved. Harbor Compliance does not provide tax, financial, or legal advice. Use of our services does not create an attorney-client relationship. Harbor Compliance is not acting as your attorney and does not review information you provide to us for legal accuracy or sufficiency. Access to our website is subject to our Terms of Use and Service Agreement.