Nonprofit Compliance Guide

If you’ve formed a nonprofit, you’ll want to know the filings required to maintain your nonprofit corporation and federal tax exempt status. This information serves as a general guide to what it takes to maintain compliance for your 501(c) nonprofit, although it may not be exhaustive or applicable to all nonprofits. Please also access our Compliance Information by State to get more specific information for where you are operating.

Nonprofits are held to a high standard of government regulation and public scrutiny. This is for good reason, as 501(c) nonprofits are exempt from federal corporate taxes and have access to public funding. These benefits are not typically available to for-profit businesses, so laws are in place to protect the public and ensure nonprofits do not abuse their financial privileges. States and the IRS have ongoing requirements that nonprofits must meet.

Importance of Compliance

While a 501(c) nonprofit receives key financial benefits, the penalties for failing to meet government requirements can be very serious. The IRS can revoke a nonprofit’s tax exemption and impose fines that can accrue daily. A state can administratively dissolve a nonprofit corporation and levy steep financial penalties. Outside of state and federal requirements, an organization can lose out on a grant or large donation as a result of not keeping itself in good standing. A proactive approach to compliance helps ensure sustained success and the cost is small in comparison to the much larger costs of citations and penalties.

Key Aspects of Compliance

The IRS provides tax exemptions to eligible nonprofits under Internal Revenue Code 501(c). Public charities and private foundations receive 501(c)(3) tax exemption. The IRS scrutinizes organizations when they apply for 501(c)(3) status, but also ensure that those organizations meet the ongoing obligations to remain eligible. Nonprofits must file a 990 tax form each year with the IRS to disclose their financial data for the year.

Each state has their own set of requirements. The state in which a nonprofit has incorporated will impose requirements on the nonprofit and those responsibilities may span across multiple state agencies. Such responsibilities may include:

Maintaining a registered agent
Filing an annual report
Maintaining charitable solicitation or fundraising registration
Filing a corporate tax return
Maintaining state-level tax exemption

As nonprofits expand outside of their state of incorporation or begin to operate nationwide, they must meet the requirements of other states as well.

It’s important for nonprofits to keep adequate and complete records. This will prove critical when board members or donors request information, when applying for funding, or in the event of an audit. These records are also necessary for submitting applications and renewal filings with various government agencies.

Compliance lays a strong foundation for your nonprofit’s success, letting you make plans and fulfill them with confidence. It builds trust with potential donors and safeguards your reputation. Most importantly, it gives you peace of mind so you can focus on fulfilling your mission and maximizing your impact.

Reference of State Requirements

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Nonprofit Compliance Guide

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Compliance Info by State

State	Annual Report	Fundraising	Business License
Alabama More info	Annual Report: No annual report is required for a domestic or foreign Alabama nonprofit corporation with a 501 (c) exemption. However, Alabama nonprofits must file charitable registration with the Attorney General.	Charitable Organization Renewal: Due: Renewal is due annually within 90 days after the close or your organization's fiscal year. So if your fiscal year ends December 31st, then the report is due March 31st. Fee: $25	Privilege License: Due: Annually by September 30. Fee: Varies by county.
Alaska More info	Biennial Report: Due: July 2nd. If you initially filed/registered in an even numbered year the Biennial Report will be due in July of every even numbered year. If you initially filed in an odd numbered year the Biennial Report will be due in July of every odd numbered year. You can start filing 3 months prior. Fee: $25 for nonprofit corporations. $100 for cooperative corporations. $25 for religious corporations.	Charitable Organization Registration: Due: Renewals are due annually by August 31st. Do not let this lapse - while there is no late fee you are not authorized to solicit until you get approval. Fee: $40 payable to "State of Alaska"	State Business License: Due: Annually or Biennially by December 31 depending on if you paid for one year or two. Fee: $50 for annual or $100 for biennial.
Arizona More info	Annual Report: Due: Annually by date of initial registration. Fee: $10		Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Arkansas More info	Annual Report: Due: Annually by August 1. Fee: $0	Annual Financial Report: Due: Annually by May 15th for organizations with a fiscal year end of 12/31 and 6 months after fiscal year end for organizations with other fiscal year end dates. Charities registering for the first time in 2018 should file financial reports annually by August 1st. Fee: $0	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
California More info	Statement of Information: Due: Bienially by the end of the month when the Articles of Incorporation were initially filed. Can be submitted up to 5 months prior to this date. Fee: $20; Agricultural cooperative corporations: $25.	Charitable Solicitation Registration: Due: Renewal is due annually 4.5 months after the close of your organization's fiscal year. If your fiscal year closes December 31st, then renewal is due May 15th. Fee: $0-300, depending on gross annual revenue	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Colorado More info	Periodic Report: Due: Annually during the three-month period beginning with the first day of the entity’s anniversary month of formation. For example, if an entity was formed on January 15, the Periodic Report would be due each subsequent year between January 1 and March 31. Fee: $10	Online Charity Renewal: Due: Renewal is due annually 4.5 months after the close of your organization's fiscal year, however, Colorado automatically grants a 3 month extension of this deadline. Fee: $10	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Connecticut More info	Annual Report: Due: Annually by the end of the month when the organization was first registered. Fee: $50	Charitable Organization Renewal Notice: Due: New applications are due annually eleven (11) months after the organization’s fiscal year ends. For example, December year-ends are due by November 30. Fee: $50	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Delaware More info	Annual Report: Due: Annually by March 1. The first report is due in the calendar year following initial registration. Fee: $25		Business License: Due: Annually by December 31st. Fee: $75
District of Columbia More info	Two-Year Report: Due: Your first report is due April 1st in the calendar year after registration. After the first filing, reports are due biennially by April 1. Fee: $80	Charitable Solicitation License: Due: Biennially by the end of the month prior to your registration month. If you registered for the first time in September, your report will be due by the end of August two years later. Fee: $412.50	Basic Business License: Due: Biennially. Fee: $324.50 for General Business.
Florida More info	Annual Report: Due: Annually by May 1. Fee: $61.25	Charitable Organizations/Sponsors Renewal Application: Due: Your license must be renewed annually between your intial registration date and 60 days prior. Fee: $10-400, depending on contributions received during the prior fiscal year	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Georgia More info	Annual Registration: Due: Annually by April 1. Fee: $30	Charitable Solicitation Registration: Due: Your license must be renewed bienially by the registration date. If you registered on January 15, 2016, your registration is due by January 15, 2018. Fee: $20	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Hawaii More info	Annual Report: Due: Annual reports must be filed during the quarter that contains the registration anniversary date. For example, if you registered on February 14th, then you must file your annual report between January 1st and March 31st. The due dates are March 31st, June 30th, September 30th, and December 31st. Fee: $5	Charity Registration Renewal: Due: Due annually by the same day as your IRS Form 990; that is, 4.5 months after the close of your fiscal year. So if your fiscal year ends December 31st, then your renewal is due May 15th. Fee: $10-750, depending on annual gross revenue	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Idaho More info	Annual Report: Due: Last day of registration anniversary month. So if you incorporated or foreign-qualified on March 15th, then your annual report is due by March 31st. Fee: $0		Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Illinois More info	Annual Report: Due: Annually by the end of the month prior to the corporation anniversary month. Can be filed up to 60 days prior to the start of the anniversary month. Fee: $10; filing online requires a $50 expedite fee.	Charitable Solicitation Registration: Due: Due annually 6 months after the close of your fiscal year. So if your fiscal year ends December 31st, then renewal is due June 30th. Fee: $15. Late fee is $100.	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Indiana More info	Annual Report: Due: Biennially by the end of the registration anniversary month. So if you incorporated or foreign-qualified on March 15th, then your annual report is due every two years by March 31st. Fee: $20 for mail or $22 for online.		Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Iowa More info	Biennial Report: Due: By April 1 of odd years. Fee: $0		Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Kansas More info	Annual Report: Due: Annually by the 15th day of the 6th month after the close of your fiscal year, usually June 15th. May be filed as early as January 1. Fee: $40	Registration Statement for Solicitations: Due: Due annually 6 months after the close of your fiscal year. So if your fiscal year ends December 31st, then renewal is due June 30th. Fee: $35	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Kentucky More info	Annual Report: Due: Annually by June 30. Can be filed as early as January 1. Fee: $15	Charitable Solicitation Registration: Due: If the URS is filed, then registration expires annually on December 31st, otherwise it is due annually by 4 months and 15 days after the organization's fiscal year end. Fee: $0	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Louisiana More info	Annual Report: Due: Annually by registration anniversary. Fee: $15	URS Multi-State Registration: Due: Annually by the date of initial registration. Fee: $25	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Maine More info	Annual Report: Due: Annually by June 1. Fee: $35	Charitable Organization Renewal: Due: Renew annually by November 30th. Fee: $50	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Maryland More info	Annual Report: Due: Annually by April 15. Fee: $0	Maryland Annual Update of Registration: Due: Due annually 6 months after the close of your organization's fiscal year. So if your fiscal year ends December 31st, then renewal is due June 30th. Fee: $0-300, depending on charitable contributions	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Massachusetts More info	Annual Report: Due: Annually by November 1. Fee: $15 for mail, $18.50 for online.	Non-Profit Organizations/Public Charities Renewal: Due: Due annually by 4.5 months after the close of your nonprofit's fiscal year. So if your fiscal calendar ends December 31st, then the renewal is due May 15th. Fee: $35-$2,000, depending on gross support and revenue.	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Michigan More info	Annual Report: Due: Annually by October 1 beginning the year following incorporation. Fee: $20	Solicitation Registration Renewal: Due: Renewal is due annually 7 months after the close of your nonprofit's fiscal year. So if your fiscal calendar ends December 31st, then the renewal is due by July 31st. Fee: $0	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Minnesota More info	Annual Renewal: Due: Annually by December 31. Fee: $0	Charitable Organization Renewal Registration : Due: Renewal is due annually 6.5 months after the close of your nonprofit's fiscal year. So if your fiscal calendar ends December 31st, then the renewal is due July 15th. Fee: $25	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Mississippi More info	Status Report: Due: 90 days from date requested. The secretary may request a report every five years. Fee: $25	Renewal of Registration: Due: Renewal is due annually 4 months and 15 days after the charity's fiscal year end. If your fiscal year ends on December 31, renewal is due by May 15. Fee: $50	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Missouri More info	Registration Report: Due: Annually by August 31. Fee: $15 by mail or $10 online.	Charitable Organization Annual Report: Due: Registered nonprofits must file annually within 75 days of the end of their fiscal year. So if your fiscal year ends December 31st, renewal is due March 15th. Fee: $15	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Montana More info	Annual Report: Due: Annually by April 15. Fee: $20		Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Nebraska More info	Biennial Report: Due: By April 1 of every odd numbered year. Fee: $20		Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Nevada More info	Annual List of Officers: Due: File an annual report by the end of your registration anniversary month. So if you incorporated or foreign-qualified on March 15th, then your annual report is due every year by March 31st. Fee: $50 (+ $200 unless you have 501(c) exemption.)	Charitable Solicitation Renewal: 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 anniversary of the initial filing. Fee: $0	State Business License: Due: File annually along with the annual list of officers. Fee: $0
New Hampshire More info	Return: Due: By December 31 every 5 years following 2015. Fee: $25	Annual Report Certificate: Due: Renewal is due annually 4.5 months after the close of your fiscal year. So if your fiscal year ends December 31st, renewal is due May 15th. Fee: $75	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
New Jersey More info	Annual Report: Due: Annually by date of incorporation/registration. Fee: $27	Charitable Organization Renewal: Due: Renewal is due annually 6 months after the close of your fiscal year. So if your fiscal year ends December 31st, renewal is due June 30th. Fee: $30-250, depending on gross contributions. Make check payable to "Public Records Filing for a New Business Entity"	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
New Mexico More info	Annual Report: Due: Annually by four months and fifteen days after the close or your taxable year, usually May 15th. Confused? Look-up your corporate record and next report due date here. Fee: $10	Charitable Solicitation Registration: Due: Due annually 6 months after the close of your fiscal year. So if your fiscal year ends December 31st, renewal is due June 30th. Fee: $0	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
New York More info	Annual Report: Domestic and foreign New York nonprofits are not required to file an annual/biennial corporate report with the New York Department of State.	Annual Filing for Charitable Organizations: Due: Due annually 4.5 months after the close of your fiscal year. So if your fiscal year ends December 31st, renewal is due May 15th. Fee: $10-25, depending on total support and revenue	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
North Carolina More info	Annual report: Not required.	Charitable Solicitation Registration: Due: Renewal is due annually 4.5 months after the close of your fiscal year. So if your fiscal year ends December 31st, renewal is due May 15th. Fee: $0-200, depending on contributions	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
North Dakota More info	Annual Report: Due: Annually by February 1. Fee: $10	Charitable Organization Annual Report: Due: Due annually by September 1st. If you file in July/August, you get a waiver until the following September. Fee: $10	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Ohio More info	Statement of Continued Existence: Due: Every 5 years if no other filing has been submitted. Due by the end of the registration anniversary month. So if you incorporated or foreign-qualified on March 15th, then your five-year report is due March 31st. Fee: $25	Charitable Registration Renewal: Due: Renewal is due annually 4.5 months after the end of your fiscal year. So if your fiscal year ends December 31st, then renewal is due May 15th. Fee: $0-200, depending on contributions received from Ohio residents during the preceding fiscal year	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Oklahoma More info	Annual Report: Not required.	Registration Statement of Charitable Organization: Due: Renewal is due annually before the anniversary of your previous renewal filing. This means that your renewal date will change every year unless you file on the same day every year. You will NOT receive a renewal reminder. Fee: $15-65, depending on contributions	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Oregon More info	Annual Report: Due: Annually by your registration anniversary day. So if you incorporated or foreign-qualified on March 15th, then your annual report is due every year by March 15th. You may start filing 45 days prior. Fee: $50	Renewal for Charitable Organizations: Due: Due annually 4.5 months after the close or your organization's fiscal year. So if your fiscal year ends December 31st, then the report is due May 15th. Fee: $10-200, depending on Oregon revenue and fund balance held in Oregon. Make check payable to "Oregon Department of Justice"	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Pennsylvania More info	Annual Report: Due: By April 30th of each year where there has been a change in corporate officers during the preceding calendar year. The decennial report is due every ten years if no other filings have been made during the ten year period. The next report is due in 2021. Fee: $0 $70	Charitable Organization Registration Statement: Due: Due annually 10.5 months after the end of the fiscal year every year. Fee: $15-250, depending on gross contributions	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Rhode Island More info	Annual Report: Due: Annually by June 30. You can start filing June 1. Fee: $20	Charitable Organizations Application: Due: By the anniversary of initial registration. Fee: $90	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
South Carolina More info	Annual report: Domestic and foreign South Carolina nonprofits do not have to file an annual report.	Registration Statement for a Charitable Organization: Due: Renewal must be filed annually within 4.5 months after the close of your fiscal year. So if your fiscal year ends December 31st, then file by May 15th. Fee: $50 ($0 for exemption renewal) Annual Financial Report: Due: Due annually 4.5 months after fiscal year end. So if your organization's fiscal year ends December 31st, the report is due May 15th. Fee: $0	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
South Dakota More info	Annual Report: Due: By the first day of the registration anniversary month. So if you incorporated or foreign-qualified on March 15th, then your annual report is due every by March 1st. Fee: $10		Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Tennessee More info	Annual Report: Due: By the 1st day of the 4th month after the close of your fiscal year. Usually your fiscal year ends on December 31st and so your annual report is due April 1st. Fee: $20 + optional $2.25 online filing fee	Application to Renew Registration of a Charitable Organization: Due: Renewal must be filed annually within 6 months after the close of your fiscal year. So if yoru fiscal year ends December 31st, then file by June 30th. Fee: $80-240, depending on gross revenue	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Texas More info	Periodic Report: Due: Once exempt from filing public information reports, the secretary may request a periodic report once every 4 years and the request will state the due date. Annually by May 15 in the year following your first filing in Texas. For example, if your organization was incorporated in April of 2016, then your report would be due May 15, 2017. Fee: $5 $0	Charitable Solicitation Registration: Due: Renewal for telephone solicitation, public safety organizations, independent promotors, and public safety publications is due annually by the registration anniversary date. Fee:	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Utah More info	Annual Report: Due: Annually by the end of the month of initial registration. So if you incorporated or foreign-qualified on March 15th, then your annual report is due every year by March 31st. You can start filing 60 days prior. Fee: $10	Charitable Organization Permit Application Form: Due: Your permit to solicit expires annually on the upcoming quarterly due date based on registration date: January 1, April 1, July 1, or October 1. So if your permit was issued on April 15th, it will expire on July 1st. Fee: $78	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Vermont More info	Biennial Report: Due: Biennially by April 1st. Can be filed after January 1. Fee: $20		Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Virginia More info	Annual Report: Due: By the end of the registration anniversary month. So if you incorporated or foreign-qualified on March 15th, then your annual report is due every year by March 31st. Fee: $25	Charitable Solicitation Registration: Due: Renewal is due annually 4.5 months after the close of your fiscal year. So if your fiscal calendar ends December 31st, then renewal is due by May 15th. Fee: $30-250, depending on gross contributions	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Washington More info	Annual Review: Due: By the end of the registration anniversary month. So if you incorporated or foreign-qualified on March 15th, then your annual report is due every year by March 31st. You may start filing 45 days prior. Fee: $10	Charitable Organization Renewal: Due: Renewal is due annually 11 months after the close of your fiscal year. So if your fiscal calendar ends December 31st, then renewal is due by November 30th. Fee: $40 + $20 online fee + optional $50 expedite fee for 2-3 business day processing	State Business License: Due: Only after changes or updates to the business. Fee: $19
West Virginia More info	Annual Report: Due: Annually by July 1. Fee: $25	Registration of Charitable Organization: Due: Renewal is due annually by the anniverary of your initial registration. Fee: $15-50, depending on the type of organization	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Wisconsin More info	Annual Report: Due: Annually by the end of the registration anniversary quarter. So if you incorporated or foreign-qualified on February 15th, then your annual report is due every year by the end of the first quarter on March 31st. The due dates are March 31st, June 30th, September 30th, and December 31st. Fee: $10	Charitable Organization Renewal: Due: Annually by July 31st. An organization that files an initial registration on or after June 1st does not need to renew their registration until the following calendar year. If an initial registration is filed before June 1st, renewal must be filed by July 31st of the same calendar year. Fee: $54 Charitable Organization Annual Financial Report: Due: You must file an annual financial report within 12 months after the close of your fiscal year if you received >$5,000 in contributions. Fee: $0	Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.
Wyoming More info	Annual Report: Due: Annually by the first day of the registration anniversary month. So if you incorporated or foreign-qualified on March 15th, then your annual report is due every year by March 1st. Fee: $25. An additional $2-$9 convenience fee is charged for online filing.		Business License: No state-wide nonprofit license; however, other state licenses or local licenses may apply.