North Dakota

INITIAL FILING REQUIREMENTS TO BECOME A NORTH DAKOTA NONPROFIT

1. HOW TO INCORPORATE IN NORTH DAKOTA STATE:
   • File Articles of Incorporation form here
     • Send to: Business Registration Unit Secretary of State, State of North Dakota 600 E. Boulevard Ave., Dept. 108 Bismarck, ND 58505-0500
     • The filing fee is $40
     • For more information,
       • Website: nd.gov/sos
       • Phone: (800) 352-0867
2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
   • File Form 1023 at Pay.gov.
     • Filing fee is $600 ($275 for 1023-EZ Form)
     • For further information,
       • Website: www.irs.gov/charities 
       • Call:
         • (800) 829–3676 (Form related questions)
         • (800) 829–1040 (general information)
3. HOW TO OBTAIN NORTH DAKOTA CORPORATE INCOME TAX EXEMPTION:
   • Organizations that are exempt from federal taxes are automatically exempt from North Dakota income taxes.
4. HOW TO OBTAIN NORTH DAKOTA SALES TAX EXEMPTION:
   • Generally, nonprofit organizations are not exempt from paying sales taxes on personal property.
     • Note Exceptions: schools, nursing homes and hospitals. In some cases, nonprofits are also exempt from collecting sales tax on sales that would otherwise be taxable.
5. HOW TO REGISTER WITH THE NORTH DAKOTA STATE’S SECRETARY OF STATE:
   • File the Charitable Organization Statement here, together with: A financial statement or most recent Form 990
     • Note that this filing must be done prior to soliciting in North Dakota.
     • Send to: Business Division Secretary of State, State of North Dakota 600 E. Boulevard Ave., Dept. 108 Bismarck, ND 58505-0500
     • The filing fee is $25
     • For more information,
       • Website: nd.gov/sos
       • Phone: (800) 352-0867

ANNUAL FILING REQUIREMENTS TO MAINTAIN A NORTH DAKOTA NONPROFIT

1. NORTH DAKOTA STATE’S SECRETARY OF STATE:
   • File an Annual Report Form here.
     • Note that the due date is September 1st
     • Send to: Business Division Secretary of State, State of North Dakota 600 E. Boulevard Ave., Dept. 108 Bismarck, ND 58505-0500
     • The filing fee is $10
     • For more information,
       • Website: nd.gov/sos
       • Phone: (800) 352-0867
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.
     • A list of online providers can be found here.
     • 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