INITIAL FILING REQUIREMENTS TO BECOME MAINE NONPROFIT

  1. HOW TO INCORPORATE IN MAINE STATE:
    • File the Articles of Incorporation Form MNPCA-6.
    • Send it to: Secretary of State Division of Corporations, USS & Commissions 101 State House Station Augusta, ME 04333-0101
    • The filing fee is $40
    • For more information, go to the website: maine.gov/sos or call: (207) 624-7752
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
    • Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
    • For further information go to: www.irs.gov/charities
    • If assistance is needed, call: (800) 829–3676 (Form related questions) (800) 829–1040 (general information)
  3. HOW TO OBTAIN MAINE STATE’S INCOME TAX AND SALES & USE TAX EXEMPTIONS:
    • Federally tax-exempt organizations are automatically exempt from corporate income taxes.
    • For more information, go to the website: state.me.us/revenue or call: (207) 624-9670
    • Generally, in Maine nonprofit organizations do not get exemption from sales and use taxes. Organizations that do get exemptions are religious, governmental, educational, healthcare, and child-related organizations. To determine which form does your organization must file, go to the website: http://www.state.me.us/revenue/salesuse/exemptions/exemptions.htmlFor more information, call: (207) 624-9693
  4.  HOW TO REGISTER WITH THE MAINE STATE’S OFFICE OF PROFESSIONAL & OCCUPATIONAL REGULATION:
    • File the Charitable Organization Application, together with:
      1. A copy of the IRS 501(c) (3) Determination Letter
    •  Send it to: State of Maine Office of Professional & Occupational Regulation Charitable Solicitations Act 35 State House Station Augusta, ME 04333-0035
    • The filing fee is $50
    • For more information, go to the website: maine.gov/pfr/professionallicensing/index.shtml or call: (207) 624-8603

INITIAL FILING REQUIREMENTS TO BECOME MAINE NONPROFIT

  1. ALABAMA STATE’S SECRETARY OF STATE:
    • File Annual Report Form MNPCA-13
      1. Note that the due date is between January 1st and June 1st of each year
    •  Send it to: Division of Corporations Reporting and Information Section 101 State House Station Augusta, ME 04333-0101
    • The filing fee is $32
    • For more information, go to the website: maine.gov/sos or call: (207) 624-7752
  2.  INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990
      1. 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
      1. 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.
  3. MAINE STATE’S OFFICE OF PROFESSIONAL & OCCUPATIONAL REGULATION:
    • File Charitable Organization Regulation Form
      1. Note that the due date is November 30th of each year
    •  Send it to: State of Maine Office of Professional & Occupational Regulation Charitable Solicitations 35 State House Station Augusta, ME 04333-0035
    • The filing fee is $25
      1. The late-filing fee is $50. Renewals filed after March 1st of the year following the renewal date, will have to reapply.
    •  For more information, go to the website: maine.gov/pfr/professionallicensing/index.shtml or call: (207) 0624-8603