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,
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • File Form 1023
      • Send 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,
        • Websitewww.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.
    • 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.
  4.  HOW TO REGISTER WITH THE MAINE STATE’S OFFICE OF PROFESSIONAL & OCCUPATIONAL REGULATION:

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 $32
      • For more information,
  2.  INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990
      • Note that the due date is 4 and a half months after the end of fiscal year.
      • Send to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
      • 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,