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:

By the 15th day of the 5th 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.

Fact Checked:8/28/19
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 

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.
Fact Checked:2/5/19
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:Yes
Registered Agent (Special Agency) Required?No
Fact Checked:1/16/20

One-Time Exemption Registration

Exemption Eligible Organizations:
  • 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)]
Law:

NDCC § 50-22-01

Fact Checked:1/16/20

Initial Registration

Filing Method:

Online

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.
Required Attachments:

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

Fact Checked:12/30/19

Registration Renewal

Filing Method:

Online

Agency Fee:

$10

Due:

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

Required Attachments:

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

Fact Checked:12/30/19

Change of Fiscal Year

Filing Method:

Online

Agency Fee:

$10

Notes:

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

Fact Checked:12/7/18
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.



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Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

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