Nevada Nonprofit Compliance

Required annual filings

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

Not required



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

More information: Nevada Department of Taxation
3 File Nevada Sales Tax Exemption Renewals
Agency:Nevada Department of Taxation
Form:

Form APP-02.01: Application for Sales/Use Tax Exemption

Agency fee:

$0

Due:

Every 5 years from date of issue.

4 File Nevada Annual List of Officers
Agency:Nevada Secretary of State
Form:

Initial/Annual List of Officers and Directors - Nonprofit Corporation

Filing method:

Mail or online.

Agency fee:

$50 (+ $200 unless you have 501(c) exemption.)

Due:

File an annual report by the end of your registration anniversary month. So if you incorporated or foreign-qualified on March 15, then your annual report is due every year by March 31.

Law:

 NRS § 82.523

Penalties:

$50 late fee. Entity loses 'good standing' and enters 'default' status. After one year, your business can be dissolved or revoked.

Notes:
  • Anyone with authority may file online. An officer must sign a paper form.
  • Original signatures are not required.
5 Renew the Charitable Solicitation Registration

Nevada Charitable Solicitation Registration

Agency:Nevada Secretary of State
Law:

Nevada Revised Statues Ch. 82.382 to 82.417, Ch.598.1305

Registration to Obtain Exemption

Exemption Eligible Organizations:
  • Requests for contributions, donations, gifts, or the like, which are directed only to a total of fewer than 15 persons, annually
  • Requests for contributions, donations, gifts, or the like, are directed only to persons who are related within the third degree of consanguinity of affinity to the officers, directors, trustees or executive personnel of the corporation
  • Corporation is recognized as a church under the Internal Revenue Code, section 501(c)(3)
  • Appeals for funds to benefit a particular person or his or her immediate family named in the solicitation, but only if all the proceeds of the solicitation are given to or expended for the direct benefit of the person or his or her immediate family
  • Alumni association of an accredited institution which solicits only persons who have an established affiliation with the institution, including, without limitation, current and former students, members of the faculty or staff, or persons who are within the third degree of consanguinity or affinity of such persons
Form:

Exemption from Charitable Solicitation Registration Statement (Entities registered with Nevada SoS)

Agency fee:

$0

Registration to Obtain Exemption

Exemption Eligible Organizations:
  • Requests for contributions, donations, gifts, or the like, which are directed only to a total of fewer than 15 persons, annually
  • Requests for contributions, donations, gifts, or the like, are directed only to persons who are related within the third degree of consanguinity of affinity to the officers, directors, trustees or executive personnel of the corporation
  • Corporation is recognized as a church under the Internal Revenue Code, section 501(c)(3)
  • Appeals for funds to benefit a particular person or his or her immediate family named in the solicitation, but only if all the proceeds of the solicitation are given to or expended for the direct benefit of the person or his or her immediate family
  • Alumni association of an accredited institution which solicits only persons who have an established affiliation with the institution, including, without limitation, current and former students, members of the faculty or staff, or persons who are within the third degree of consanguinity or affinity of such persons
Form:

Exemption from Charitable Solicitation Registration Statement (Entities not registered with Nevada SoS)

Agency fee:

$0

Renewal to Maintain Exemption

Exemption Eligible Organizations:
  • Requests for contributions, donations, gifts, or the like, which are directed only to a total of fewer than 15 persons, annually
  • Requests for contributions, donations, gifts, or the like, are directed only to persons who are related within the third degree of consanguinity of affinity to the officers, directors, trustees or executive personnel of the corporation
  • Corporation is recognized as a church under the Internal Revenue Code, section 501(c)(3)
  • Appeals for funds to benefit a particular person or his or her immediate family named in the solicitation, but only if all the proceeds of the solicitation are given to or expended for the direct benefit of the person or his or her immediate family
  • Alumni association of an accredited institution which solicits only persons who have an established affiliation with the institution, including, without limitation, current and former students, members of the faculty or staff, or persons who are within the third degree of consanguinity or affinity of such persons
Form:

Exemption from Charitable Solicitation Registration Statement (Entities registered with Nevada SoS) (Renewal)

Agency fee:

$0

Due:

Annually by the end of the anniversary month in which the initial filing was made.

Renewal to Maintain Exemption

Exemption Eligible Organizations:
  • Requests for contributions, donations, gifts, or the like, which are directed only to a total of fewer than 15 persons, annually
  • Requests for contributions, donations, gifts, or the like, are directed only to persons who are related within the third degree of consanguinity of affinity to the officers, directors, trustees or executive personnel of the corporation
  • Corporation is recognized as a church under the Internal Revenue Code, section 501(c)(3)
  • Appeals for funds to benefit a particular person or his or her immediate family named in the solicitation, but only if all the proceeds of the solicitation are given to or expended for the direct benefit of the person or his or her immediate family
  • Alumni association of an accredited institution which solicits only persons who have an established affiliation with the institution, including, without limitation, current and former students, members of the faculty or staff, or persons who are within the third degree of consanguinity or affinity of such persons
Form:

Exemption from Charitable Solicitation Registration Statement (Entities not registered with Nevada SoS) (Renewal)

Agency fee:

$0

Due:

Annually by the end of the anniversary month in which the initial filing was made.

Initial Registration

Form:

Charitable Solicitation Registration Statement (CSRS) or exemption form

Instructions:

First you must incorporate your nonprofit in Nevada, then you will file your registration or exemption in conjunction with your initial list of officers. Out of state charities may not need to foreign qualify and can submit an out of state registration statement.

Filing method:

Mail, e-mail, fax, or online. But you cannot file the exemption form online.

Agency fee:

$0

Notes:
  • Attach additional pages for addresses and names/addresses of executive personnel.
  • Must be signed by an officer of the nonprofit corporation.
  • Out of state charities can file out of state version of the solicitation registration statement to avoid foreign qualification.
  • Some Nevada counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Registration Renewal

Form:

Charitable Solicitation Registration Statement (CSRS) or exemption form

Filing method:

Mail, e-mail, fax, or online. But you cannot file the exemption form online.

Agency fee:

$0

Due:

Renewal is due annually at the same time as your Nevada Nonprofit Annual List of Officers Report. If your organization does not file an annual list of officers report, then renewal is due by the end of the anniversary month of the initial filing.

Original Ink:Not required
Notarize:Not required
Notes:
  • Attach additional pages for addresses and names/addresses of executive personnel.
  • Must be signed by an officer of the nonprofit corporation.
6Maintain a Nevada Registered Agent

Maintain a registered agent that has a street address in Nevada. 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 Reno , NV 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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