State Nonprofits and Tax Exempt Organizations
Annual reports, registrations and reinstatements and state filing requirements
State Filing Requirements for Nonprofits and Tax-Exempt Organizations
Non-profit organizations under Internal Revenue Code Section 501(c)(3) may be exempt from paying taxes but must file an information return to report their financials and other activities with Federal and State agencies.
For Federal filings, the organization's annual gross income and the valuation of the assets determine the form to be filed 990-N (e-Postcard), 990-EZ, 990, or 990-PF.
Most of the States require organizations to apply for a separate exempt status with them. They also mandate the annual filing of the tax return to maintain the tax-exempt status. Failure to file the tax return could result in the organization losing its "Exempt Status" in the State. The filing requirements will vary for each State.
With the prevailing situation on the coronavirus pandemic, some of the states are extending the filing and payment deadlines. You may be able to defer state income tax payments without penalties and interest, regardless of the amount owed.
Click on the State link below to learn more on the Nonprofit tax filing requirements for the state:
| S.No | State | Annual Filing Requirements | Due Date | Other Forms |
|---|---|---|---|---|
| 1 | Alabama |
Reporting Agency: Alabama Secretary of State Filing Method: Mail Filing Fee: Minimum tax $100 plus $10 annual report fee |
Annual reports and the filing fee are due on March 15th of every year |
AL-CAR Form - PPT |
| 2 | Alaska |
Reporting Agency: State of Alaska - Corporaion Section Filing Method: Online Filing Fee: $0 (For initial reports), $25 (For Biennial Report) |
Due date for this filing no later than July 2nd every other year, matching their filing year | - |
| 3 | Arizona |
Reporting Agency: Arizona Corporation Commission Filing Method:Mail (or) In-Person Filing Fee: $10 |
Annual report and certificate of disclosure should be filed each year on or before corporation due date to Arizona corporation commission. | Form - C003 |
| 4 | Arkansas |
Reporting Agency: Arkansas Secretary of State Filing Method: Email Filing Fee: August 1st |
Nonprofits have until August 1st | Form CR - 03 |
| 5 | California |
Reporting Agency: Franchise Tax Board Form: Form 199N, Form 199 Filing Method: Postal Mail Filing Fee: Form 199 - $15, Form 199-N - $0 |
Filed on or before the 15th day of the fifth month after the close of your organization’s fiscal year. | Form FTB 109 |
| 6 | Colorado |
Reporting Agency: Colorado Secretary of State Filing Method: Online Filing Fee: $10 |
The Periodic Report can be filed two months prior to the Periodic Report month. If the Periodic Report is not filed on time, the entity will have an additional two months after the Periodic Report month to file a late Periodic Report. | DR 0158-I |
| 7 | Connecticut |
Reporting Agency: Connecticut Secretary of State - Commercial Recording Division Filing Method: Online Filing Fee: $50 |
Due date for filing the annual report is the last of the anniversary month. For example, if the corporation is incorporated in October the due date would be October 31. | - |
| 8 | Delaware |
Reporting Agency: Delaware Department of State - Division of Corporation Filing Method: Online Filing Fee: $25 |
Annually by March 1. The first report is due in the calendar year following initial registration. | - |
| 9 | District of Columbia |
Reporting Agency: Corporation Division - District of Columbia Filing Method: Online/Mail Filing Fee: $80 |
April 1st is the deadline for nonprofits to file their Biennial Report, Form BRA-25 | Form BRA - 25 Form D - 40 |
| 10 | Florida |
Reporting Agency: Secretary of State Filing Method: Online Filing Fee: $61.25 |
The filing period for annual reports is January 1st to May 1st of the calendar year following the corporation’s date of filing. | Form F-1120 Form F-1120A |
| 11 | Georgia |
Reporting Agency: Secretary of State Filing Method: Online Filing Fee: $5 |
An entity must file an annual registration each calendar year which is due between January 1 and April 1. | Form IT-303 Form 600-T |
| 12 | Hawaii |
Reporting Agency: Hawaii Business Registration Division (BREG) Filing Method: Online/Mail/Fax Filing Fee: $5 |
Due by the end of the quarter in which the organization was originally registered. | Form D-2 |
| 13 | Idaho |
Reporting Agency: Secretary of State Filing Method: Online Filing Fee: $0 |
Last day of registration anniversary month. | - |
| 14 | Illinois |
Reporting Agency: Illinois Secretary of State Filing Method: Postal Mail Filing Fee: $10 |
Before the first day of the corporation’s anniversary month each year. | Form NFP11405 |
| 15 | Indiana |
Reporting Agency: The Indiana secretary of the state department Filing Fee: $0 |
Due on or before the fifteenth (15th) day of the fifth (5th) month following the close of the taxable year. | Form NP - 20A Form IT - 20NP |
| 16 | Iowa |
Reporting Agency: Iowa Secretary of State Filing Method: Online (or) Mail Filing Fee: $0 |
Between January 1 and April 1 of each odd-numbered year | - |
| 17 | Kansas |
Reporting Agency: Kansas Secretary of State Filing Method: Online (or) Postal mail Filing Fee: $40 |
15th day of the 6th month after the end of the fiscal year which for most is June 15th. | Form - NP |
| 18 | Kentucky |
Reporting Agency: Kentucky One Stop Business Portal Filing Method: Online (ot) Mail or In-Person Filing Fee: $15 |
You need to file your annual report by June 30th each year. You can file your annual report right from Jan 1st up to June 30th. | - |
| 19 | Louisiana |
Reporting Agency: Louisiana Secretary of State - Commercial Division Filing Method: Online (or) Mail Filing Fee: $10 ($5 extra for credit card payment) |
The annual report deadline falls on your anniversary and the filing is done by registration. | - |
| 20 | Maine |
Reporting Agency: Maine Secretary of State's Bureau of Corporation Filing Method: Online/Paper Filing Fee: $35 |
Legal filing deadline is June 1st. | - |
| 21 | Maryland |
Reporting Agency: Charitable Organization Division Filing Method: Postal Mail Filing Fee: $0 |
Annual Reports are due 6 months after the end of the organization's fiscal year. | Form COF - 85 |
| 22 | Massachusetts |
Reporting Agency: Corporations Division Filing Method: Online (or) Postal Mail Filing Fee: $15 |
On or before November 1st of each year | - |
| 23 | Michigan |
Reporting Agency: Michigan Corporations Division Filing Method: Online (or) Mail (or) In-Person Filing Fee: $20 |
On or before October 1 of each year beginning the year after incorporation. | - |
| 24 | Minnesota |
Reporting Agency: Attorney General's Office Filing Method: Email ([email protected].) Filing Fee: $25 |
An organization’s annual report must be postmarked by the 15th day of the seventh month after its fiscal year-end. If the due date falls on a Saturday, Sunday, or federal holiday, the report must be postmarked by the next business day. | - |
| 25 | Mississippi |
Reporting Agency: Secretary of State Filing Method: Online Filing Fee: $25 |
This report can be filed any time on or after January 1st of the calendar year and is due by April 15th of that year | - |
| 26 | Missouri |
Reporting Agency: Missouri Attorney General Filing Method: Postal Mail Filing Fee: Missouri Annual Report MO Nonprofits: $15 (paper) MO Nonprofits: $10 (online) |
Nonprofits must submit by August 31 | - |
| 27 | Montana |
Reporting Agency: Montana Secretary of State Filing Method: Online Filing Fee: Annual Report prior to April 15th - $20 Annual Report after April 15th - $35 |
The first annual report must be delivered to the state between January 1 and April 15 of the year. Subsequent annual reports must be delivered to the secretary of state between January 1 and April 15. | - |
| 28 | Nebraska |
Reporting Agency: Nebraska Secretary of State Filing Method: Online (or) Postal Mail Filing Fee: $20 (plus $5 per page) |
Domestic and Foreign Nonprofit Corporations biennial reports are due in the odd numbered years by April 1, delinquent June 1 |
- |
| 29 | Nevada |
Filing Method: Postal Mail or Online Filing Fee: $50 (Non-profit corporation without stock) For nonprofit corporations with stock, the filing fee is based on the total number of shares provided in the articles |
Its should be filed by end of anniversary month. | - |
| 30 | New Hampshire |
Reporting Agency: New Hampshire Department of State Filing Method: Online/Mail Filing Fee: $75 |
Due December 31st every five years. | - |
| 31 | New Jersey |
Reporting Agency: New Jersey Department of Treasury, Division of Revenue. Filing Method: Online Filing Fee: CRI-200 Short Form Filer's Fees: Raising less than $10,000 - $30 Raising between $10,001 and $25,000 - $30 CRI-150I and CRI-300R Long Form Filer's Fees: Raising between $25,001 and $100,000 - $60 Raising between $100,001 & $500,000 - $150 Raising more than $500,000 - $250 Late fee: $25 must be included with the filing fee |
Must be filed every year at the end of anniversary month |
CRI - 200 Short form CRI - 150I CRI - 300R |
| 32 | New Mexico |
Reporting Agency: New Mexico Secretary of State Filing Method: Online (or) Postal Mail Filing Fee: $10 |
Annual reports must be filed by 15th of the fourth month | - |
| 33 | New York |
Reporting Agency: New York State Office of the Attorner General Filing Method: Postal Mail Filing Fee Article 7-A Filing Fee: Total Support & Revenue more than $250,000 - $25 Total Support & Revenue up to $250,000 - $10 EPTL Filing Fee: Net Worth at End of Year Less than $50,000 - $25 $50,000 or more, but less than $250,000 - $50 $250,000 or more, but less than $1,000,000 - $100 $1,000,000 or more, but less than $10,000,000 - $250 $10,000,000 or more, but less than $50,000,000 - $750 $50,000,000 or more - $1500 |
Article 7-A and Dual: File by the 15th day of the 5th month after the organization's accounting period ends. EPTL: File by the last day of the 6th month after the organization's accounting period ends. |
CHAR500 |
| 34 | North Carolina |
Reporting Agency: Secretary of State Filing Method: Online Filing Fee: $0 |
An annual report is due by the fifteenth day of the fourth month following the close of the domestic or foreign corporation's fiscal year. | Form CD - 405 |
| 35 | North Dakota |
Reporting Agency: Secretary of State Filing Method: Online (or) Mail Filing Fee: $10 when filed online or through print and mail on or before February 1 $ 15 When filed after February 1 through Online or Print and Mail |
The due date to file the annual report with the North Dakota Secretary of State is on February 1 of each year. | - |
| 36 | Ohio |
Reporting Agency: Attorney General's office Filing Method: Online |
Annual reports are due on the 15th day of the fifth month following the end of the organization’s fiscal year. | - |
| 37 | Oklahoma | You need not file an annual report if you are a Nonprofit corporation in Oklahoma. But you need to submit an annual business certificate report with the Secretary of State Department as proof of the working of your non-profit corporation. | You might generally need to file by either July 1 or by the last day of your anniversary month depending on your registration. | - |
| 38 | Oregon |
Reporting Agency: Oregon Secretary of State - Corporation Division Filing Method: Online Filing Fee: $50 |
It should be filed annually by the corporation anniversary date. | - |
| 39 | Pennsylvania |
Reporting Agency: Pennsylvania Department of State - Bureau of Corporations and Charitable Organizations Filing Method: Online (or) Postal Mail Filing Fee: $0 |
The form should be filed by April 30 if there is a change in the organization officer in the previous calendar tax year. | Form REV - 276 Form PA-100 |
| 40 | Rhode Island |
Reporting Agency: Division of Business Services Filing Method: Online (or) Mail Filing Fee: $20 |
An annual report must be filed for each calendar year except for the organization's year of formation. | Form 631 - Nonprofit Corporation Annual report |
| 41 | South Carolina |
Reporting Agency: South Carolina Secretary of State Filing Method: Online (or) Postal Mail Filing Fee: $ 10 Online Filing |
15th day of the 5th month following the end of the taxable year (typically May 15th). | - |
| 42 | South Dakota |
Reporting Agency: South Dakota Secretary of the State Filing Method: Online (or) Mail Filing Fee: $ 10 Online Filing $ 15 additional fee for paper filing the form |
All South Dakota Annual Reports are due on the last day of your anniversary month | - |
| 43 | Tennessee |
Reporting Agency: Tennessee Secretary of State Filing Method: Online and Postal Mail Filing Fee: $20 + optional $2.25 online filing fee |
The submission of annual reports can be done from the first day of the last month of record of the fiscal year to the annual report due date. The due date of the annual reports is on or before the first day of the fourth month after the end of the company's fiscal year. | - |
| 44 | Texas |
Reporting Agency: Secretary of State Filing Method: Mail or Fax Filing Fee: $5 |
File the periodic report within thirty (30) days of the first notification from the Secretary of State | |
| 45 | Utah |
Reporting Agency: Utah Department of Commerce Filing Method: Online (or) Mail Filing Fee: $20 |
You can start filing your report 60 days before your organization's formation date. | - |
| 46 | Vermont |
Reporting Agency: Corporation Division - Vermont Secretary of State Filing Method: Online (or) Mail Filing Fee: $20 and $ 25 Late fee |
It should be filed between January 1 and April 1 | - |
| 47 | Virginia |
Reporting Agency: Virginia State Corporation Commission Filing Method: Online Filing Fee: $25 |
15th day of the 6th month for nonprofit corporations | Form 500 Form 500-EZ |
| 48 | Washington |
Reporting Agency: Office of the Secretary of State Corporations & Charities Division Filing Method: Online (or) Paper filing Filing Fee:$10, $ 25 (When failed to file the annual report by expiration date) |
Last day of the organization’s incorporation month. A reminder will be sent to the registered agent at least 30 days prior to the required filing date | - |
| 49 | West Virginia |
Reporting Agency: Secretary of State Filing Method: Online Filing Fee: $25 |
Between January 1 and July 1 of each year following the calendar year in which the business was registered with the Office of the Secretary of State | - |
| 50 | Wisconsin |
Reporting Agency: Wisconsin Department of Financial Institutions Filing Method: Postal Mail Filing Fee:$10 |
All registered charitable organizations must submit an annual report or an affidavit in lieu of the annual report to the division within 12 months after the end of their fiscal year. | Form - 1943 Form - 308 Form - 1952 |
| 51 | Wyoming |
Reporting Agency: Secretary of State, Wyoming Filing Method: Online (or) Mail Filing Fee: $25 and $ 2 Convenience fee |
You need to file the annual report of your nonprofit corporation to the Secretary of State, Wyoming every year on January 1st. | - |