North Dakota Fundraising Licensing

Form SFN 17914: Application for Certification of Exemption to Issue Gift Annuities

$100

Charities should submit the application, agent of process attachment, segregated account attachment, statements reflecting financial and other conditions of the organization, proof of tax exemption, and samples of the charitable annuity contracts to apply.

Email financial statements to colicexam@nd.gov with the subject line of "Gift Annuity Financial Statement".

$0

Audited (or unaudited if audited are unavailable) financial statements are due annually within 15 days of their preparation.

Form SFN 53839: State Gaming License Application

$150 for each county or city where the charity expects to hold a gaming event.

A separate permit application must be filed with the city or county where the gaming event takes place.

Form SFN 53838: State Gaming License Reapplication Form

$150 for each county or city where the charity expects to hold a gaming event.

Annually by June 30.

• An organization that solicits funds for an institution of higher learning
• A private or public elementary or secondary school
• An organization that uses only volunteer unpaid fundraisers and that solicits funds for a political subdivision or other government entity or for a civic or community project in which the contributions received are used solely for the project and none of the contributions inure to the benefit of any individual
• A charitable organization or person that solicits contributions for any person specified by name at the time of the solicitation if all the contributions received are transferred within a reasonable time after receipt to the person named or that person's parent, guardian, or conservator with no restriction on their expenditure and with no deduction
• A religious society or organization that is exempt from filing a federal annual information return pursuant to Internal Revenue Code section 6033(a)(2)(A) (i) and (iii) [26 U.S.C. 6033(a)(2)(A)(i) and (iii)] or Internal Revenue Code section 6033(a)(2)(C)(i) [26 U.S.C. 6033(a)(2)(C)(i)]

NDCC § 50-22-01

Online

$25. Out-of-state nonprofits will also incur fees to qualify and appoint a registered agent.

4-6 weeks

• One officer must sign and it must be notarized.
• Some North Dakota counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Domestic Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• Appoint a registered agent to receive legal documents in North Dakota.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• Appoint a registered agent to receive legal documents in North Dakota.
• Obtain a certificate of good standing from your home state (to be filed during the foreign qualification process). The certificate cannot be more than 6 months old when filing foreign qualification documents.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Domestic Applicants:

1. Create a FirstStop online account and file entity formation documents through the North Dakota Secretary of State.
2. After entity approval, file a charitable organization registration using FirstStop.

Foreign Applicants:

1. Create a FirstStop online account and file foreign qualification documents through the North Dakota Secretary of State.
2. After entity approval, file a charitable organization registration using FirstStop.

• IRS form 990
• IRS determination letter
• List of officers and directors
• Professional fundraising contracts
• A list of officer and director compensation

Online

$10

Annually by September 1. If you first file in July or August, you get a waiver until the following September.

Due dates can be extended for 90 days beyond the original due date by submitting an amendment through the online portal.

• List of officers and directors
• A list of officer and director compensation

Online

$10

Changes to the fiscal year of a charity can be reported through the online portal.

To close out your registration, either file a final report with “Final” across the top of front page and submit it with a $10 filing fee (if you haven’t filed the charity annual report for this year yet) or simply send an e-mail requesting the cancellation (if you have already filed a report for this year).