INITIAL FILING REQUIREMENTS TO BECOME A NEW JERSEY NONPROFIT

  1. HOW TO INCORPORATE IN NEW JERSEY STATE:
    1. File the Articles of Incorporation (either typed or computer printed) – the Public Records Filing for New Business Entity.
      1. Send it to: New Jersey Dept. of the Treasury Division of Revenue/Corporate Filing Unit P.O. Box 308 Trenton, NJ 08625-0308
      2. The filing fee is $75
        1. Expedited proceedings are $15 (8 and a half business hours) and $50 (same day).
        2. These services may be requested either in person at 33 W. State Street, 5th Floor, Trenton, NJ 08608-1214, or via facsimile at (609) 984-6851.
      3.  For more information, go to the website: state.nj.us/njbgs or call: (609) 292-9292
    2. File the Business Registration Application
      1. Note that this must be done within 60 days of submitting the Public Records form.
      2. Send it to: New Jersey Department of Revenue PO Box 252 Trenton, NJ 08646-0252
      3. There is no filing fee
      4. For more information, go to the website: http://www.nj.gov/treasury/revenue/gettingregistered.shtml
    3. Both of these filings (Public Records Filing and the Business Registration Application) may be filed online: state.nj.us
  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 NEW JERSEY STATE’S CORPORATE BUSINESS TAX EXEMPTION:
    1. File Articles of Incorporation, Bylaws, and an affidavit, signed by an officer of the corporation, indicating that the corporation is:
      1. A nonprofit corporation that is not operated to make a profit,
        II. Organized without capital stock,
        III. Incorporated under the provisions of Titles 15, 15A, 16, or 17 of the Revised Statutes of New Jersey or under the laws of another state, and
        IV. Not conducted for the pecuniary profit or benefit of any private shareholder or individual.
    2.  Send them to: Regulatory Services Branch New Jersey Division of Taxation PO Box 269 Trenton, NJ 08695
    3. There is no filing fee.
    4. For more information, go to the website: state.nj.us or call: (609) 292-5994
  4. HOW TO OBTAIN NEW JERSEY STATE’S SALES AND USE TAX EXEMPTIONS:
    1. File Application for ST-5 Exempt Organization Certificate Form RED-1E, together with:
      1. Articles of Incorporation, Bylaws, and 501(c) (3) Determination Letter.
    2. Send them to: New Jersey Division of Taxation Regulatory Services Branch P.O. Box 269 Trenton, NJ 08695-0269
    3. There is no filing fee
    4. For more information, go to the website: state.nj.us or call: (609) 292-5994
  5. HOW TO REGISTER WITH NEW JERSEY STATE’S ATTORNEY GENERAL:
    1. File Form CRI-150 – if funds raised are over $25,000 in last fiscal year or organization contracted with a professional fundraiser.
    2. File Form CRI-200 – if funds raised are less than $25,000 or the organization is a bona fide veteran’s group.
      1. No matter which form you file, include Articles of Incorporation, Bylaws, 501(c) (3) Determination Letter, and most recent filed Form 990.
      2. Note that this must be done Upon receiving 501(c)(3) status and before soliciting funds in New Jersey.
    3.  Send them, to: New Jersey Division of Consumer Affairs Charities Registration & Investigation Section P.O. Box 45021 Newark, NJ 07101
    4. The filing is from $0 to $250 (it depends on the gross contributions)
    5. Organizations raising $10,000 or less, schools and certain religious organizations are exempt from this filing.
    6. Form URS (Unified Registration Statement) can be filed instead of this application. This can be done at: www.multistatefiling.org
    7. For more information, go to the website: njconsumeraffairs.gov or call: (973) 504-6215

ANNUAL FILING REQUIREMENTS FOR A NEW JERSEY NONPROFIT: 

  1. NEW JERSEY STATE’S DEPARTMENT OF THE TREASURY:
    1. File Annual Report Form
    2. Note that the due date is the last day of the anniversary month of the entity’s formation.
    3. The form must be filed online. For details, refer to the Annual Report
    4. The filing fee is $25
    5. For more information, go to the website: state.nj.us
  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.
  3. NEW JERSEY STATE’S ATTORNEY GENERAL:
    1. File CRI-200 or CRI-300R Form + 1 copy of Form 990 or 990-EZ (Form CRI-300R must be filed only if gross contributions are over $25,000, or the organization is contracted with a professional fundraiser. Organizations that file form CRI-300R and have over $500,000 in gross revenues must also submit a certified audit).
      1. Note that the due date is 6 months after the end of the fiscal year.
    2.  Send them to: New Jersey Division of Consumer Affairs Charities Registration & Investigation Section P.O. Box 45021 Newark, NJ 07101
    3. The filing fee is from $30 to $250 (it depends on the gross contributions)
      1. The late-filing fee is $25
    4.  For more information, go to the website: state.nj.us or call: (973) 504-6215