Nonprofit Compliance

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:

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

Nonprofit Compliance Guide
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 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 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 Solicitation Registration:
Due:

Renewals are due annually by September 1st.

Fee:

$40

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

Arkansas

More info
Annual Report:
Due:

Annually by August 1.

Fee:

$0

Charitable Solicitation Registration:
Due:

Annually by August 1st.

Fee:

$0

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 months and 15 days 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.

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

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.

Fee:

$10

Connecticut

More info
Annual Report:
Due:

Annually by the registration anniversary date. 

Fee:

$50

Charitable Solicitation Registration:
Due:

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.

Fee:

$50

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 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.

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 Solicitation Registration:
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

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

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

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 31st, then your renewal is due May 15th.

Fee:

$10-750, depending on annual gross revenue

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

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.

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.

Iowa

More info
Biennial Report:
Due:

By April 1 of odd years.

Fee:

$0

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

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:

$35

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

Louisiana

More info
Annual Report:
Due:

Annually by registration anniversary.

Fee:

$15

Charitable Solicitation Registration:
Due:

Annually by the date of initial registration.

Fee:

$25

Maine

More info
Annual Report:
Due:

Annually by June 1.

Fee:

$35

Charitable Solicitation Registration:
Due:

Renew annually by November 30th.

Fee:

$50

Maryland

More info
Annual Report:
Due:

Annually by April 15.

Fee:

$0

Charitable Solicitation 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

Massachusetts

More info
Annual Report:
Due:

Annually by November 1.

Fee:

$15 for mail, $18.50 for online.

Charitable Solicitation Registration:
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.

Michigan

More info
Annual Report:
Due:

Annually by October 1 beginning the year following incorporation.

Fee:

$20

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 31st, then the renewal is due by July 31st.

Fee:

$0

Minnesota

More info
Annual Renewal:
Due:

Annually by December 31. 

Fee:

$0 

Charitable Solicitation 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

Mississippi

More info
Status Report:
Due:

90 days from date requested. The secretary may request a report every five years.

Fee:

$25

Charitable Solicitation 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 + $4 online filing fee.

Missouri

More info
Registration Report:
Due:

Annually by August 31.

Fee:

$15 by mail or $10 online.

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 31st, renewal is due March 15th.

Fee:

$15

Montana

More info
Annual Report:
Due:

Annually by April 15.

Fee:

$20

Nebraska

More info
Biennial Report:
Due:

By April 1 of every odd numbered year.

Fee:

$20

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 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 anniversary of the initial filing.

Fee:

$0

State Business License:
Due:

File annually along with the annual list of officers. 

Fee:

$500 for business corporations and $200 for all other entities.

New Hampshire

More info
Return:
Due:

By December 31 every 5 years following 2015. 

Fee:

$25

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:

$75

New Jersey

More info
Annual Report:
Due:

Annually by date of incorporation/registration.

Fee:

$27

Charitable Solicitation Registration:
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.

New Mexico

More info
Annual Report:
Due:

Annually by four months and fifteen days after the close or your fiscal 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

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.

Charitable Solicitation Registration:
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:

$25 for 7A organizations ($0 if exempt). $0-$1,500 depending on net worth for EPTL organizations. Dual filers pay 7A and EPTL fees.

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

North Dakota

More info
Annual Report:
Due:

Annually by February 1.

Fee:

$10

Charitable Solicitation Registration:
Due:

Due annually by September 1st. If you file in July/August, you get a waiver until the following September.

Fee:

$10

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 Solicitation Registration:
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

Oklahoma

More info
Annual Report:

Not required.

Charitable Solicitation Registration:
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

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

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 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"

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 Solicitation Registration:
Due:

Due annually 10.5 months after the end of the fiscal year every year.

Fee:

$15-250, depending on gross contributions

Rhode Island

More info
Annual Report:
Due:

Annually by June 30. You can start filing June 1.

Fee:

$20

Charitable Solicitation Registration:
Due:

By the anniversary of initial registration.

Fee:

$90 + $3 online filing fee.

South Carolina

More info
Annual report:

Domestic and foreign South Carolina nonprofits do not have to file an annual report.

Annual Registration Statement:
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 + $2 online filing fee.

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

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

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

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 31st, then file by June 30th.

Fee:

$80-240, depending on gross revenue

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:

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 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 15th, it will expire on July 1st.

Fee:

$78

Vermont

More info
Biennial Report:
Due:

Biennially by April 1st. Can be filed after January 1.

Fee:

$20

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:

$30-325, depending on gross contributions

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 Solicitation Registration:
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

Charitable Solicitation Registration:
Due:

Renewal is due annually by the anniverary of your initial registration.

Fee:

$15-50, depending on the type of organization

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 Registration 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

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.

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