INITIAL FILING REQUIREMENTS TO BECOME A NEBRASKA NONPROFIT

  1. HOW TO INCORPORATE IN NEBRASKA STATE:
    • File the Articles of Incorporation + 1 copy
      • Send to: Secretary of State P.O. Box 94608 Lincoln, NE 68509-4608
      • This form can also be filed online here.
      • The filing fee is $10 + $5 for each page
      • 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
        • Website: www.irs.gov/charities
        • Call:
          • (800) 829–3676 (Form related questions)
          • (800) 829–1040 (general information)
  3. HOW TO OBTAIN NEBRASKA STATE’S SALES TAX EXEMPTION:
    • Generally, in Nebraska state nonprofit organizations acting as consumers are not exempt from paying sales tax.
      • Exception list to the rule can be found here.
      • For more information,
        • Phone: (402) 471-5729
  4. HOW TO OBTAIN NEBRASKA STATE’S INCOME TAX EXEMPTION:
    • In Nebraska State, nonprofit organizations are automatically exempt from income taxes.
      • Exception: File 1120N or 1041N (trust) Form if your organization has unrelated business income.

ANNUAL FILING REQUIREMENTS TO MAINTAIN A NEBRASKA NONPROFIT

  1. NEBRASKA SECRETARY OF STATE:
    • File Biennial Report Form here.
      • Note that the due date is April 1st of each odd-numbered year
      • Send to: Secretary of State Corporate Business Services P.O. Box 94608 Lincoln, NE 68509
      • The filing fee is $20 + $5 for each page
      • 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.