Maine Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Maine. If you are looking to form nonprofit in Maine, please visit our Start Your Maine Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Maine. 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 Maine Corporate Tax Exemption Renewals

Not required



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

More information: Maine Revenue Services
3 File Maine Sales Tax Exemption Renewals

Not required



Maine does not have a renewal requirement for sales tax exemption, but organization information most be kept up to date.

More information: Maine Revenue Services
4 File Maine Annual Report
Agency:Maine Secretary of State - Bureau of Corporations, Elections, and Commissions
Form:

Create a paper Annual Report

Filing method:

Mail or online.

Agency fee:

$35

Due:

Annually by June 1.

Law:

M.R.S. 13-B § 1301

Penalties:

$25 fine for late fee.

Notes:
  • Anyone with authority may file.
  • Original signatures are required if you file by paper.
5 Renew the Charitable Solicitation Registration

Maine Charitable Organization License

Agency:Maine Office of Professional and Occupation Regulation
Law:

Maine Revised Statutes Ann., Title 9, Ch. 385, §§ 5001-5018 (Maine Charitable Solicitations Act)

Automatic Exemption

Exemption Eligible Organizations:
  • Membership organizations
  • Appeals for individuals
  • Nonprofit hospitals
  • Free clinics
  • Educational institutions
  • Charities that do not intend to and do not receive more than $35,000 in contributions from the public during a calendar year or do not receive contributions from more than 35 persons during a calendar year.

Initial Registration

Form:

Your submission packet should include:

  • Charitable Organization Application
  • List of directors/officers
  • List of individual(s) responsible for custody for contributions
  • List of States you are licensed or registered to solicit funds
  • IRS Determination Letter
  • Organization’s budget for the current fiscal year
  • Contracts with professional solicitors (if applicable)
Filing method:

Mail or online.

Agency fee:

$25 application fee + $25 licensure fee = $50 state fee

Notes:
  • Make sure to include all required attachments
  • Check the website for the status of your license. PENDING means it is under review. ACTIVE means your organization is authorized to solicit.
  • Some Maine counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Registration Renewal

Form:

Charitable Organization Application and Annual Fundraising Activity Report for Charitable Organization

Filing method:

Mail or online.

Agency fee:

$50

Due:

Renew annually by November 30.

Notes:
  • Make sure to include all required attachments
  • Late applications filed December 1 - March 1 must include a $50 late fee. After March 1st, applicants must file a new initial application.

Change of Fiscal Year

Agency fee:

$0

Turnaround:

1-2 business days

Notes:

Email Tammy Reed at tammy.reed@maine.gov to update fiscal year.

6Maintain a Maine Registered Agent

Maintain a registered agent that has a street address in Maine. 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 Portland , ME 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.

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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

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