Maine

INITIAL FILING REQUIREMENTS TO BECOME MAINE NONPROFIT

1. HOW TO INCORPORATE IN MAINE STATE:
   • File the Articles of Incorporation Form MNPCA-6.
     • Send to: Secretary of State Division of Corporations, USS & Commissions 101 State House Station Augusta, ME 04333-0101
     • The filing fee is $40
     • For more information,
       • Website: maine.gov/sos
       • Phone: (207) 624-7752
2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
   • File Form 1023 online at Pay.gov.
     • Filing fee is $600 ($275 for 1023-EZ Form)
     • For more information,
       • Website: www.irs.gov/charities
       • Call:
         • (800) 829–3676 (Form related questions)
         • (800) 829–1040 (general information)
3. HOW TO OBTAIN MAINE STATE’S INCOME TAX AND SALES & USE TAX EXEMPTIONS:
   • Federally tax-exempt organizations are automatically exempt from corporate income taxes.
     • For more information,
       • Website: state.me.us/revenue
       • Phone: (207) 624-9670
   • Generally, in Maine nonprofit organizations do not get exemption from sales and use taxes. Organizations that do get exemptions are religious, governmental, educational, healthcare, and child-related organizations.
     • For more information,
       • Website: https://www.maine.gov/revenue/
       • Phone: (207) 624-9693
4.  HOW TO REGISTER WITH THE MAINE STATE’S OFFICE OF PROFESSIONAL & OCCUPATIONAL REGULATION:
   • File the Charitable Organization Application, together with: a copy of the IRS 501(c) (3) Determination Letter
     • Send to: State of Maine Office of Professional & Occupational Regulation Charitable Solicitations Act 35 State House Station Augusta, ME 04333-0035
     • The filing fee is $50
     • For more information,
       • Website: maine.gov/pfr/professionallicensing/index.shtml
       • Phone: (207) 624-8603

ANNUAL FILING REQUIREMENTS TO MAINTAIN A MAINE NONPROFIT

1. MAINE STATE’S SECRETARY OF STATE:
   • File Annual Report Form MNPCA-13 here.
     • Note that the due date is between January 1st and June 1st of each year
     • Send to: Division of Corporations Reporting and Information Section 101 State House Station Augusta, ME 04333-0101
     • The filing fee is $35
     • For more information,
       • Website: https://www.maine.gov/sos/cec/corp/annual.html
       • Phone: (207) 624-7752
2.  INTERNAL REVENUE SERVICE:
   • File the Annual Return Form 990 with an online provider.
     • Note that the due date is 4 and a half months after the end of fiscal year.
     • Online provider list can be found here.
     • 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.
3. MAINE STATE’S OFFICE OF PROFESSIONAL & OCCUPATIONAL REGULATION:
   • File Charitable Organization Regulation Form here.
     • Note that the due date is November 30th of each year
     • Send to: State of Maine Office of Professional & Occupational Regulation Charitable Solicitations 35 State House Station Augusta, ME 04333-0035
     • The filing fee is $25. The late-filing fee is $50. Renewals filed after March 1st of the year following the renewal date, will have to reapply.
     •  For more information,
       • Website: maine.gov/pfr/professionallicensing/index.shtml
       • Phone: (207) 0624-8603