INITIAL FILING REQUIREMENTS TO BECOME A NEBRASKA NONPROFIT

  1. HOW TO INCORPORATE IN NEBRASKA STATE:
    1. File the Articles of Incorporation + 1 copy
    2. Send it to: Secretary of State P.O. Box 94608 Lincoln, NE 68509-4608
    3. This form can also be filed online: https://www.nebraska.gov/apps-sos-edocs/
    4. The filing fee is $10 + $5 for each page
    5. For more information, go to the website: sos.state.ne.us/dyindex.html or call: (402) 471-4079
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    1. Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
    2. Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
    3. For further information go to: www.irs.gov/charities or call: (800) 829–3676 (Form related questions) (800) 829–1040 (general information)
  3. HOW TO OBTAIN NEBRASKA STATE’S SALES TAX EXEMPTION:
    1. Generally, in Nebraska state nonprofit organizations acting as consumers are not exempt from paying sales tax.
    2. Exception list to the rule: http://www.revenue.nebraska.gov/info/7-215.pdf
    3. For more information, call: (402) 471-5729
  4. HOW TO OBTAIN NEBRASKA STATE’S INCOME TAX EXEMPTION:
    1. In Nebraska State, nonprofit organizations are automatically exempt from income taxes.
    2. Exception: File 1120N or 1041N (trust) Form if your organization has unrelated business income.

ANNUAL FILING REQUIREMENTS TO MAINTAIN A NEBRASKA NONPROFIT

  1. NEBRASKA SECRETARY OF STATE:
    1. File Biennial Report Form
      1. Note that the due date is April 1st of each odd-numbered year
    2.  Send it to: Secretary of State Corporate Business Services P.O. Box 94608 Lincoln, NE 68509
    3. The filing fee is $20 + $5 for each page
    4. For more information, go to the website: wwwsos.state.ne.us or call: (402) 471-4079
  2. INTERNAL REVENUE SERVICE:
    1. File the Annual Return Form 990
      1. Note that the due date is 4 and a half months after the end of fiscal year.
    2.  Send it to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
    3. There is no filing fee.
    4. For more information, go to the website: irs.gov/charities or call (800) 829-3676 (Form related questions) (800) 829-1040 (general information)
    5. 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.
    6. For Private Foundations: You are required to submit the Form 990-PF.