Nebraska Nonprofit Compliance

Required annual filings

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

Not required



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

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

Not required



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

More information: Nebraska Department of Revenue
4 File Nebraska Biennial Report
Agency:Nebraska Secretary of State
Form:

Mailed to registered agent, or file online.

Filing method:

Mail or online.

Agency fee:

$20

Due:

By April 1 of every odd numbered year.

Law:

Nebraska Statutes § 21-2,228. 

Penalties:

No late fee. Your business can be dissolved or revoked at 2 months late.

Notes:
  • A director or officer must file.
  • Original signatures are not required.
5Maintain a Nebraska Registered Agent

Maintain a registered agent that has a street address in Nebraska. 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 Lincoln , NE to maintain compliance with the state requirement.


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