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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:
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.
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.
Fundraising
Charitable Solicitation Registration:
Due:
Renewal is due annually within 90 days after the close or your organization's fiscal year. So if your fiscal year ends December 31, then the report is due March 31.
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.
Fundraising
Charitable Solicitation Registration:
Due:
Renewals are due annually by September 1.
Fee:
$40
Business License
Business License:
Due:
Annually or Biennially by December 31 depending on if you paid for one year or two.
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.
Fundraising
Charitable Solicitation Registration:
Due:
Renewal is due annually 4 months and 15 days after the close of your organization's fiscal year. If your fiscal year closes December 31, then renewal is due May 15.
Annually by the end of the month of initial registration. If the Periodic Report is not filed on time, the entity will have an additional two months after the Periodic Report month to file a late Periodic Report.
Fee:
$10
Fundraising
Charitable Solicitation Registration:
Due:
Renewal is due annually by the 15th day of the 5th month after the close of your organization's fiscal year, however, Colorado automatically grants a 3 month extension of this deadline.
Renewal is due annually eleven (11) months after the organization’s fiscal year ends. For example, organizations with December fiscal year-ends are due by November 30.
Your first report is due April 1 in the calendar year after registration. After the first filing, reports are due biennially by April 1.
Fee:
$80
Fundraising
Charitable Solicitation Registration:
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.
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 1 and March 31. The due dates are March 31, June 30, September 30, and December 31.
Fee:
$5
Fundraising
Charitable Solicitation Registration:
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 31, then your renewal is due May 15.
Biennially 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 two years by March 31.
Annually by June 30. Can be filed as early as January 1.
Fee:
$15
Fundraising
Charitable Solicitation Registration:
Due:
If the URS is filed, then registration expires annually on December 31, otherwise it is due annually by 4 months and 15 days after the organization's fiscal year end.
Due annually by 4.5 months after the close of your nonprofit's fiscal year. So if your fiscal calendar ends December 31, then the renewal is due May 15.
Fee:
$35-$2,000, depending on gross support and revenue.
Annually by October 1 beginning the year following incorporation.
Fee:
$20
Fundraising
Charitable Solicitation Registration:
Due:
Renewal is due annually 7 months after the close of your nonprofit's fiscal year. So if your fiscal calendar ends December 31, then the renewal is due by July 31.
Renewal is due annually 6.5 months after the close of your nonprofit's fiscal year. So if your fiscal calendar ends December 31, then the renewal is due July 15.
$10 + $1.25 credit card fee online or $15 through the mail
Fundraising
Charitable Solicitation Registration:
Due:
Registered nonprofits must file annually within 75 days of the end of their fiscal year. So if your fiscal year ends December 31, renewal is due March 15.
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.
Fee:
$50 (+ $200 unless you have 501(c) exemption.)
Fundraising
Charitable Solicitation Registration:
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.
Fee:
$0
Business License
Business License:
Due:
File annually along with the annual list of officers.
Fee:
$500 for business corporations and $200 for all other entities.
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.
Fee:
$30 + $3 credit card fee
Fundraising
Charitable Solicitation Registration:
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.
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 15, then your five-year report is due March 31.
Fee:
$25
Fundraising
Charitable Solicitation Registration:
Due:
Renewal is due annually 4.5 months after the end of your fiscal year. So if your fiscal year ends December 31, then renewal is due May 15.
Fee:
$0-200, depending on contributions received from Ohio residents during the preceding fiscal year
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.
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
Fundraising
Charitable Solicitation Registration:
Due:
Due annually 4.5 months after the close or your organization's fiscal year. So if your fiscal year ends December 31, then the report is due May 15.
Fee:
$10-200, depending on Oregon revenue and fund balance held in Oregon. Make check payable to "Oregon Department of Justice"
By the first day 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 1.
By the 1st day of the 4th month after the close of your fiscal year. Usually your fiscal year ends on December 31 and so your annual report is due April 1.
Fee:
$20 + optional $2.25 online filing fee
Fundraising
Charitable Solicitation Registration:
Due:
Renewal must be filed annually within 6 months after the close of your fiscal year. So if yoru fiscal year ends December 31, then file by June 30.
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
Fundraising
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.
Annually by the end of the month of initial registration. So if you incorporated or foreign-qualified on March 15, then your annual report is due every year by March 31. You can start filing 60 days prior.
Fee:
$10
Fundraising
Charitable Solicitation Registration:
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 15, it will expire on July 1.
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.
Fee:
$25
Fundraising
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 31, then renewal is due by May 15.
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. You may start filing 45 days prior.
Fee:
$10
Fundraising
Charitable Solicitation Registration:
Due:
Renewal is due annually 11 months after the close of your fiscal year. So if your fiscal calendar ends December 31, then renewal is due by November 30.
Fee:
$40 + optional $50 expedite fee for 2-3 business day processing
Annually by the end of the registration anniversary quarter. So if you incorporated or foreign-qualified on February 15, then your annual report is due every year by the end of the first quarter on March 31. The due dates are March 31, June 30, September 30, and December 31.
Fee:
$10
Fundraising
Charitable Registration Renewal:
Due:
Annually by July 31. An organization that files an initial registration on or after June 1 does not need to renew their registration until the following calendar year. If an initial registration is filed before June 1, renewal must be filed by July 31 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.
Annually by the first day 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 1.
Fee:
$25. An additional $2-$9 convenience fee is charged for online filing.
Filing fees depend on your individual situation. We do our best to calculate your filing fees
upfront and collect those fees today so we can get started. Your specialist will determine your
exact filing fees and invoice additional fees if required.
When processing government applications or disbursing filing fees, we may add an order processing fee to cover our administrative expenses.
