New Jersey Nonprofit Compliance

Required annual filings

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

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.

Fact Checked:8/28/19
2 File New Jersey Corporate Tax Exemption Renewals

Not required



There is no renewal requirement for New Jersey corporate income tax exemption.

More information: New Jersey Department of the Treasury
3 File New Jersey Sales Tax Exemption Renewals

Not required



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

More information: New Jersey Department of the Treasury - Division of Taxation
4 File New Jersey Annual Report
Agency:New Jersey Department of the Treasury
Form:

None - you must file online.

Filing Method:

Online

Agency Fee:

$30 + $3 credit card fee

Due:

By the end of the 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:

New Jersey Statutes 15A:4-5

Original Ink:Not required
Notarize:Not required
Penalties:

Businesses that fail to file annual reports for two consecutive years will be revoked.

Notes:

Any authorized representative may file.

Fact Checked:8/19/19
5 Renew the Charitable Solicitation Registration

New Jersey Charitable Organization Registration

Agency:New Jersey Division of Consumer Affairs - Charities Registration Section
Law:

New Jersey Statutes Ann. § 45:17A-18 et seq.

Foreign Qualification is Prerequisite:No
Registered Agent (Special Agency) Required?No
Fact Checked:1/16/19

One-Time Exemption Registration

Exemption Eligible Organizations:
  • Any religious corporation, trust, foundation, association or organization incorporated under the provisions of Title 15 or 16 of the Revised Statutes or Title 15A of the New Jersey Statutes or established for religious purposes
  • Any agency or organization incorporated or established for charitable purposes and engaged in effectuating one or more charitable purposes, which is affiliated with, operated by or supervised or controlled by a corporation, trust, foundation, association, or organization incorporated or established for religious purposes, or any other religious agency or organization
  • Any educational institution, the curricula of which in whole or in part are registered or approved by the Department of Education or the New Jersey Commission on Higher Education, either directly or by acceptance of accreditation by an accrediting body recognized by these agencies
  • An educational institution confining its solicitation to its student body, alumni, faculty and trustees, and their families
  • A library registered by the Department of Education, provided that the annual financial report of that library shall be filed with the Department of Education, where it shall be open for public inspection
  • A local unit registered by a parent organization in accordance with N.J.A.C. 13:48-6
  • A charitable organization engaged in charitable fund raising that did not receive gross contributions in excess of $10,000 during its most recent fiscal year, if all of its functions, including fund raising activities, are carried on by persons who are not compensated for soliciting contributions
Law:

NJ Admin Code 13:48-3.3

Notes:

To claim an exemption, submit a letter explaining why your organization is eligible for exemption.

Fact Checked:1/16/20

Initial Registration

Filing Method:

Online

Agency Fee:

$30-$250, depending on gross contributions.

Notes:
  • Note the list of attachments required.
  • The CFO and another authorized officer must sign. Signatured need not be notarized.
  • Some New Jersey counties and municipalities may require charities that solicit in-person to register prior to fundraising.
Required Attachments:

  • IRS form 990
  • Audited financials (if applicable)
  • Articles of incorporation
  • Either IRS determination letter or IRS form 1023
  • Bylaws
  • List of officers and directors

Fact Checked:2/22/17

Registration Renewal

Filing Method:

Online

Agency Fee:

$30-$250, depending on gross contributions.

Due:

Renewal is due annually 6 months after the close of your fiscal year. So if your fiscal year ends December 31, renewal is due June 30.

Penalties:

There is a $25 late fee for renewals filed after the due date.

Notes:
  • Note the list of attachments required. Large organizations may need to provide audited financial statements.
Required Attachments:

  • IRS form 990
  • Audited financials (if applicable)
  • List of officers and directors
  • Only if amended: IRS determination letter, articles of incorporation, and bylaws

Fact Checked:2/22/17

Contract Filing

Form:

Cover letter and a copy of the charitable sales agreement

Filing Method:

Mail

Agency Fee:

$30

Due:

Every charitable organization which permits a charitable sales promotion to be conducted on its behalf, shall obtain a written contract from the commercial co-venturer and shall file a copy of the agreement with the Division of Consumer Affairs Charities Registration Section at least 10 days prior to the initiation of that charitable sales promotion.

Notes:

There is no form, simply submit the contract and fee along with a cover letter.

How to Apply:

The charity must be registered to solicit charitable contributions or otherwise exempt for the contract to be accepted.

Fact Checked:10/9/19

Financial Reporting

Form:

Form CCO-500

Filing Method:

Mail

Agency Fee:

$10

Due:

Charities must file a promotion report within 40 days of the expiration of every commercial co-venture charitable sales promotion. For campaign contracts lasting more than 12 months, a charitable organization shall file an interim report within 40 days of the end of each of the charitable organization’s fiscal years. The charitable organization may file the final report within 40 days after the expiration of the contract or service agreement or at the end of the last fiscal year of the contract.

Fact Checked:10/9/19

Change of Fiscal Year

Filing Method:

Online

Notes:

Use the DCA portal and start a renewal registration. You can enter the new fiscal year end month and renew for that year.

Fact Checked:12/7/18
6Maintain a New Jersey Registered Agent

Maintain a registered agent that has a street address in New Jersey. 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 Marlton , NJ to maintain compliance with the state requirement.


Continue reading

Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

Read the guide
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