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.

A smiling woman in front of her computer.
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:

By the 15th day of the 5th 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 - Commercial Recordings Division
Filing Method:

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.
  • Reports may be filed starting 90 days prior to the due date.
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 - Commercial Recordings Division
Law:

NRS 82A.100

Foreign Qualification is Prerequisite:No
Exam Required?Not Set
Registered Agent (Special Agency) Required?No

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)
  • Requests for contributions, donations, gifts, or the like, are conducted by a public broadcast organization which meets the eligibility requirements established by the Corporation for Public Broadcasting
  • 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 or Exemption from Charitable Solicitation Registration Statement for Out-of-State Charitable Organizations Not Required to Register to Do Business in Nevada

Filing Method:

Mail

Agency Fee:

$0

Law:

NRS § 82A.210

Original Ink:Not required
Notarize:Not required

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)
  • Requests for contributions, donations, gifts, or the like, are conducted by a public broadcast organization which meets the eligibility requirements established by the Corporation for Public Broadcasting
  • 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 or Exemption from Charitable Solicitation Registration Statement for Out-of-State Charitable Organizations Not Required to Register to Do Business in Nevada (Renewal)

Filing Method:

Mail or online.

Agency Fee:

$0

Due:

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

Original Ink:Not required
Notarize:Not required

Initial Registration
Charitable Solicitation Registration Application (entities that file Annual List with NV SoS)

Form:

Charitable Solicitation Registration Statement (for those filing Annual List of Officers with NVSOS)

Filing Method:

Mail

Agency Fee:

$0

Turnaround:

2-3 weeks

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.
  • Some Nevada counties and municipalities may require charities that solicit in-person to register prior to fundraising.
Before you Apply:

All Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
How to Apply:

Domestic Applicants:

  1. File entity formation documents with the Nevada Secretary of State.
  2. Submit a Charitable Solicitation Registration Statement in conjunction with your initial list of officers filing to the Nevada Secretary of State.

Foreign Applicants:

  1. File foreign qualification documents with the Nevada Secretary of State.
  2. Submit a Charitable Solicitation Registration Statement in conjunction with your initial list of officers filing to the Nevada Secretary of State.
Required Attachments:

  • List of officers and directors

Initial Registration
Charitable Solicitation Registration Application (entities that do not file Annual List with NV SoS)

Form:

Charitable Solicitation Registration Statement (Organizations that Do Not File an Annual List of Officers with the Nevada Secretary of State's Office)

Filing Method:

Mail

Agency Fee:

$0

Turnaround:

2-3 weeks

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.
Before you Apply:

All Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
How to Apply:

Foreign Applicants:

  1. Submit a Charitable Solicitation Registration Statement Application to the Nevada Secretary of State.
Required Attachments:

  • List of officers and directors

Registration Renewal

Form:

Charitable Solicitation Registration Statement

Filing Method:

Mail or 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.

Due Date Extension:

Nevada does not grant extensions for charitable organization registration.

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.
Required Attachments:

  • List of officers and directors

Change of Fiscal Year

Form:

Form to Accompany Miscellaneous Filings

Filing Method:

Mail or fax

Agency Fee:

$0

Notes:
  • An organization's fiscal year can be changed during the standard renewal process.
  • If the change happens outside of the renewal window then an organization must file an amendment that denotes the new fiscal year. This amendment can be mailed or faxed and must include a cover sheet detailing the change.

Cancelation

Filing Method:

Mail

Agency Fee:

$0

Notes:

There are two options to cancel a charitable registration in Nevada. Registrants may either:

  • Send a letter on company letterhead that states that the organization wants to withdraw its charitable registration to the Secretary of State.
  • Follow the withdrawal or dissolution process for the Secretary of State registration.
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.


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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

Read the guide