District of Columbia

INITIAL FILING REQUIREMENTS TO BECOME DISTRICT OF COLUMBIA NONPROFIT

1. HOW TO INCORPORATE IN DISTRICT OF COLUMBIA:
   • File the Articles of Incorporation of Domestic Nonprofit Corporation Form DNP-1.
     • Send to: Department of Consumer and Regulatory Affairs, Corporations Division, P.O. Box 92300, Washington, D.C. 20090
     • The filing fee is $80. Certified copies are $45 per document.
     • Note the Articles of Incorporation can also be filed online.
     • For more information,
       • Website: https://dcra.dc.gov/service/domestic-nonprofit-corporation
       • Phone: (202) 442-4432
         
         
2. HOW TO OBTAIN DISTRICT OF COLUMBIA TAX EXEMPTIONS:
   • File Form FR-500 here
     • There is no filing fee.
     • Note that nonprofit organizations are also required to file a Corporation Franchise Tax return Form D-20.
     • For more information,
       • Website: https://otr.cfo.dc.gov/publication/fr-500-2010-online-or-pdf-combined-business-tax-registration-application
       • Phone: (202) 727-4829
   • File Form 164, together with Articles of Incorporation and IRS determination letter.
     • Send to: Office of Tax & Revenue, P.O. Box 556, Washington, D.C. 20044-0556
     • There is no filing fee.
     • For more information,
       • Website: https://otr.cfo.dc.gov/publication/fr-164-2012-application-exemptionpackage
       • Phone: (202) 442-6586
         
         
3. HOW TO REGISTER TO CONDUCT CHARITABLE SOLICITATIONS:
   • File a Basic Business License Application
     • Send to: Wells Fargo Bank, Lockbox #91360, 7175 Columbia Gateway Drive, Columbia, MD 21046
     • The filing fee is $412 (Charitable Solicitation License) – Nonprofit organizations that seek federal, local or private foundation grants, or conduct fundraising campaigns outside of their membership, must obtain a Charitable Solicitation License. You can apply for it online. The license is valid for 2 years. $324.50 (General Business License) – Private Foundations and Nonprofit organizations that seek funds from their members only, are required to have a General Business License. You can apply for it online. The license is valid for 2 years.
     • Note some organizations, like churches, could be exempt from these registrations.
     • For more information,
       • Website: https://dcra.dc.gov/
       • Phone: (202) 442-4311

4. 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 more information,
       • Website: www.irs.gov/charities
       • Call:
         • (800) 829–3676 (Form related questions)
         • (800) 829–1040 (general information)

ANNUAL FILING REQUIREMENTS TO REMAIN A DISTRICT OF COLUMBIA NONPROFIT

1. DISTRICT OF COLUMBIA DCRA (DEPARTMENT OF CONSUMER AND REGULATORY AFFAIRS):
   • File Two Year Report Form
     • Note that the due date is April 1st (of the very next year after the date of incorporation and once every two years thereafter. The DCRA will mail the report to the agent on record prior to the due date).
     • Send to: Department of Consumer and Regulatory Affairs, Corporations Division, P.O. Box 92300, Washington, D.C. 20090
     • The filing fee is $80. The late-filing fee is $50
     • Note the form can also be filed online.
     • For more information,
       • Phone: (202) 442-4400

2. DISTRICT OF COLUMBIA DCRA (DEPARTMENT OF CONSUMER AND REGULATORY AFFAIRS):
   • File a Charitable Solicitation Renewal Form
     • Note that the due date is prescribed by the DCRA and it is once every two years.
     • Send to: Wells Fargo Bank, D.C. Government Wholesale Lockbox 91360, 7175 Columbia, MD 21046
     • The filing fee is $412.50. The late-filing fee is $250 (up to 30 days) and $500 (over 30 days)
     • Note the Renewals can also be filed online.
     • For more information,
       • Website: dcra.dc.gov
       • Phone: (202) 442-4400

3. INTERNAL REVENUE SERVICE:
   • File the Annual Return Form 990
     • Note that the due date of this form is 4 and a half months after the end of fiscal year.
     • Send to: Internal Revenue Service,1160 W 12th Street, Ogden, UT 84201
     • There is no filing fee.
     • For more information,
       • Website: irs.gov/charities
       • 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.