North Dakota Nonprofit Compliance

Required annual filings

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

The 15 day of the 5 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.

Original Ink:Not required
Notarize:Not required
2 File North Dakota Corporate Tax Exemption Renewals

Not required



There is no renewal application for North Dakota tax exemptions, however, businesses may be required to update address and officer information when changes occur.

More information: North Dakota Office of State Tax Commissioner
3 File North Dakota Sales Tax Exemption Renewals

Not required



North Dakota does not currently offer general sales tax exemptions for nonprofits.

More information: North Dakota Office of State Tax Commissioner
4 File North Dakota Annual Report
Agency:North Dakota Secretary of State
Form:

Find your company record to print your form.

Filing method:

Mail or fax.

Agency fee:

$10

Due:

Annually by February 1.

Law:

N.D.C.C. § 10-33-139 

Original Ink:Not required
Notarize:Not required
Penalties:

$5 late fee and your corporation may face dissolution or revocation at one year late.

Notes:
  • Anyone with authority may file.
  • Original signatures are not required.
5 Renew the Charitable Solicitation Registration

North Dakota Charitable Organization Registration

Agency:North Dakota Secretary of State
Legal Notes:

North Dakota Century Code, Ch. 50-22

Automatic Exemption

Exemption Eligible Organizations:
  • Educational institutions
  • Political organizations
  • Appeals for individuals
  • Religious organizations
Original Ink:Not required
Notarize:Not required

Initial Registration

Form:

URS and/or Form SFN 11300: Charitable Organization Registration Statement

Filing method:

Mail

Agency fee:

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

Original Ink:Not required
Notarize:Not required
Notes:
  • If your out-of-state corporation is not yet registered, you must attach a Certificate of Authority to qualify your entity in North Dakota.
  • Note the list of attachments required.
  • 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.

Registration Renewal

Form:

Form SFN 11302: Charitable Organization Annual Report

Filing method:

Mail

Agency fee:

$10

Due:

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

Original Ink:Not required
Notarize:Not required
Notes:
  • Note the list of attachments required.

Change of Fiscal Year

Form:

Form SFN 11302: Charitable Organization Annual Report

Agency fee:

$10

Original Ink:Not required
Notarize:Not required
Notes:

File a normal renewal form along with a note explaining the fiscal year change.

6Maintain a North Dakota Registered Agent

Maintain a registered agent that has a street address in North Dakota. 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 Fargo , ND to maintain compliance with the state requirement.


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