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: ACCESS PREMIUM DATA
Instructions: ACCESS PREMIUM DATA
Due: ACCESS PREMIUM DATA
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: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$10

Due: ACCESS PREMIUM DATA
Law:

N.D.C.C. § 10-33-139 

Penalties: ACCESS PREMIUM DATA
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
Law:

North Dakota Century Code, Ch. 50-22

Foreign Qualification is Prerequisite: ACCESS PREMIUM DATA
Registered Agent (Special Agency) Required? ACCESS PREMIUM DATA

One-Time Exemption Registration

Exemption Eligible Organizations: ACCESS PREMIUM DATA
Law:

NDCC § 50-22-01

Initial Registration

Filing Method: ACCESS PREMIUM DATA
Agency Fee:

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

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

Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$10

Due: ACCESS PREMIUM DATA

Change of Fiscal Year

Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$10

Notes:

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

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.

Harbor Compliance® proudly partners with the North Dakota Association of Nonprofit Organizations to provide insightful resources and compliance solutions to nonprofits in North Dakota.



Nonprofit Compliance Solutions

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Fundraising Compliance

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