INITIAL FILING REQUIREMENTS TO BECOME A NORTH DAKOTA NONPROFIT

  1. HOW TO INCORPORATE IN NORTH DAKOTA STATE:
    1. File Articles of Incorporation, form: http://www.nd.gov/eforms/Doc/sfn13003.pdf
    2. Send it to: Business Registration Unit Secretary of State, State of North Dakota 600 E. Boulevard Ave., Dept. 108 Bismarck, ND 58505-0500
    3. The filing fee is $40
    4. For more information, go to the website: nd.gov/sos or call: (800) 352-0867
  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 NORTH DAKOTA CORPORATE INCOME TAX EXEMPTION:
    1. Organizations that are exempt from federal taxes are automatically exempt from North Dakota income taxes.
  4. HOW TO OBTAIN NORTH DAKOTA SALES TAX EXEMPTION:
    1. Generally, nonprofit organizations are nor exempt from paying sales taxes on personal property.
    2. Exceptions: schools, nursing homes and hospitals. In some cases, nonprofits are also exempt from collecting sales tax on sales that would otherwise be taxable.
  5. HOW TO REGISTER WITH THE NORTH DAKOTA STATE’S SECRETARY OF STATE:
    1. File the Charitable Organization Statement, together with:
      1. A financial statement or most recent Form 990
      2. Note that this filing must be done prior to soliciting in North Dakota.
    2.  Send them to: Business Division Secretary of State, State of North Dakota 600 E. Boulevard Ave., Dept. 108 Bismarck, ND 58505-0500
    3. The filing fee is $25
    4. For more information, go to the website: nd.gov/sos or call: (800) 352-0867

ANNUAL FILING REQUIREMENTS TO MAINTAIN A NORTH DAKOTA NONPROFIT

  1. NORTH DAKOTA STATE’S SECRETARY OF STATE:
    1. File an Annual Report Form
      1. Note that the due date is September 1st
    2.  Send it to: Business Division Secretary of State, State of North Dakota 600 E. Boulevard Ave., Dept. 108 Bismarck, ND 58505-0500
    3. The filing fee is $10
    4. For more information, go to the website: nd.gov/sos or call: (800) 352-0867
  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