INITIAL FILINGS REQUIREMENTS TO BECOME AN ALASKA NONPROFIT

  1. HOW TO INCORPORATE IN ALASKA:
    • File the Articles of Incorporation. It can be done either online or printed in paper copy.
    • If filing by paper, send it to: State of Alaska, Department of Commerce, Community and Economic Development, Division of Corporations, Business and Professional Licensing, Corporations Section, P.O. Box 110806, Juneau, AK 99811
    • If filing online, go here.
    • Filing fee is $50.
    • Additional information:
      • Phone (907) 465-2550
      • Fax (907) 465-2974
      • Web site: https://www.commerce.alaska.gov/web/cbpl/Corporations/CorpFormsFees.aspx
    • Submit the Initial Report online within 6 month of filing the Articles of Incorporation
    • There is no filing fee.
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS
    • Submit Application for Recognition of Exemption form – Form 1023
    • Send it to: Internal Revenue Service, P.O. Box 12192, Covington, KY 41012-0192
    • Filing fee is $850 ($275 for Form 1023-EZ, as of July 1st, 2016)
      • For additional information: (800) 829-3676 (form related questions), (800) 829-1040 (general information)
      • Web Site: www.irs.gov/charities
  3. HOW TO REGISTER WITH ALASKA ATTORNEY GENERAL
    • Submit the Charitable Organization Registration Form.
    • Send it to: Alaska Department of Law, Attorney General’s Office, 1031 W. 4th Ave., St. 200, Anchorage, AK 99501-1994
    • Filing fee is $40
    • For additional information, go the website: http://law.alaska.gov/department/civil/consumer/cpindex.html or call: (907) 269-5200
    • Note: Some organizations may be exempt from registration. For details, go to the registration requirements on the Attorney General’s website.

ANNUAL FILINGS REQUIREMENTS TO MAINTAIN AN ALASKA NONPROFIT

  1. INTERNAL REVENUE SERVICE
    • File the Annual Return Form 990
    • Note that the due date is 4 and a half months after the end of fiscal year.
    • Send it to: Internal Revenue Service, 1160W 12th Street, Ogden, UT 842201
    • There is no filing fee.
    • For more information, go to the website: irs.gov/charities or call (800) 829-3676 (Form related questions), (800) 829-1040 (general information)
      • For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
      • For Private Foundations: You are required to submit the Form 990-PF.
  2. ALASKA STATE’S DEPARTMENT OF COMMERCE, COMMUNITY AND ECONOMIC DEVELOPMENT:
    • File Biennial Report Form
      • Note that the due date is July 2nd (every second year following the year of incorporation). Also, reports received after August 1st will have a late-filing penalty.
    •  Send it to: State of Alaska, Department of Commerce, Community and Economic Development, Division of Corporations, Business and Professional Licensing, Corporations Section, P.O. Box 110806, Juneau, AK 99811-0806
    • Filing fee is $25
    • For more information, go to the website: http://commerce.alaska.gov/dnn/cbpl/Home.aspx or call: (907) 465-2550, fax: (907) 465-2974
  3. ALASKA STATE’S ATTORNEY GENERAL:
    • File a Charitable Organization Annual Registration Form
      • The Unified Registration Statement form could be filed in place of the Alaska Registration Form.
    • Note that a due date is September 1st.
      • Send it to: Alaska Department of Law, Attorney General’s Office,1031 W. 4th Avenue, St. 200, Anchorage, AK 99501-1994
    •  Filing fee is $40
    • For more information, go to the website: http://law.alaska.gov/department/civil/consumer/cpindex.html or call: (907) 269-5200
    • Please go to the registration requirements section on the Attorney General’s website to see if you are not exempt from filing this form.