INITIAL FILING REQUIREMENTS TO BECOME AN ALASKA NONPROFIT

1. INCORPORATE IN ALASKA STATE

File the Articles of Incorporation. 

• It can be done either online or in hard copy.
• Filing fee: $50
• For assistance, contact the Alaska Department of Commerce, Community, and Economic Development.
  • P.O. Box 110806, Juneau, AK 99811-0806
  • (907) 269-8160
  • https://www.commerce.alaska.gov/web/cbpl/Corporations/CorpFormsFees.aspx

Submit the Initial Report.

• It must be done online within 6 months of filing the articles of incorporation.
• There is no filing fee.
• For assistance, utilize the aforementioned contact details of the Alaska Department of Commerce, Community, and Economic Development.

2. OBTAIN 501(c) (3) TAX-EXEMPT STATUS:

Submit Form 1023 online through Pay.gov. 

• Filing fee: $600 ($275 for Form 1023-EZ – small nonprofits)
• For assistance, contact the IRS
  • (800) 829-3676 (Form 1023-related questions) AND (800) 829-1040 (general questions)
  • www.irs.gov/charities (general information) AND https://www.irs.gov/forms-pubs/about-form-1023 (Form 1023-related information).

3. REGISTER WITH ALASKA ATTORNEY GENERAL:

Submit the Alaska Charitable Organization Registration Form by clicking here. The State of Alaska also accepts the Unified Registration Statement.

• For more information and where to send all documents to:
  • Alaska Department of Law, Attorney General’s Office, 1031 W. 4th Avenue, Suite 200, Anchorage, AK 99501-1994
  • (907) 269-5200
  • https://law.alaska.gov/department/civil/consumer/charityreg.html

Note: Some organizations may be exempt from registration. To find out if you qualify and to submit a Notice of Exemption, visit the Alaska Department of Law web site linked above.

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ANNUAL FILING REQUIREMENTS TO MAINTAIN AN ALASKA NONPROFIT

1. INTERNAL REVENUE SERVICE:

File the Annual Return Form 990: https://www.irs.gov/charities-non-profits/required-filing-form-990-series. Note that the due date is 4 and a half months after the end of the fiscal year.

• There is no filing fee.
• For more information and where to send all documents to:
  • Internal Revenue Service, 1160W 12th Street, Ogden, UT 84201-0027
  • (800) 829-3676 (Form 990-related questions) AND (800) 829-1040 (general questions)
  • http://www.irs.gov/charities
• 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 the Biennial Report Form.

• Due Date: July 2nd (every second year following the year of incorporation)
• Filing Fee: $25
• For more information and where to send all documents to:
  • State of Alaska, Department of Commerce, Community and Economic Development, Division of Corporations, Business and Professional Licensing, CORPORATIONS SECTION, PO Box 110806, Juneau, AK 99811-0806
  • (907) 465-2550
  • https://www.commerce.alaska.gov/web/cbpl/Corporations/BiennialReports.aspx

3. ALASKA STATE’S ATTORNEY GENERAL:

File the Charitable Organization Annual Registration. The Unified Registration Statement form could be filed in place of the Alaska Registration Form.

• Due Date: September 1st
• Filing Fee: $40
• For more information and where to send all documents to:
  • Alaska Department of Law, Attorney General’s Office,1031 W. 4th Avenue, St. 200, Anchorage, AK 99501-1994
  • (907) 269-5200
  • http://law.alaska.gov/department/civil/consumer/cpindex.html