ExpressTaxExempt
IRS Authorized 990 E-file Provider AICPA SOC Certified Company

Alabama (AL) State Non Profits and Form AL - CAR / Form - PPT Filing Requirements

This article is about

  • Alabama Non-Profit Registration
  • Alabama Reinstatements
  • Alabama Nonprofit Annual Report (Form AL - CAR / Form - PPT Requirements)
image

The IRS Mandates
E-filing of Form 990!

Get Started Today and E-file your 990 returns with ExpressTaxExempt before the deadline.

Alabama Nonprofits State Tax Overview

- Updated April 21, 2023 - 5.00 PM Admin, ExpressTaxExempt

Read through this page to explore everything related to the State of Alabama’s registration and reinstatement process of charity organizations.

To offer a comprehensive understanding, we have listed the filing methods the Alabama state accepts, details of the form to file, how an organization can extend its filing deadline, the penalty imposed, and other links to important resources.

1. Registrations and Reinstatement of Charity Organizations for Alabama

Alabama Nonprofits Registration Statement

According to Alabama law, you have to register your nonprofit as a charity only if it receives or donates contributions within Alabama state for charitable purposes. Your organization has to register before making or receiving a contribution.

Filing Method: Postal Mail, courier, or online.

Filing Fee: $25

Mailing Address

Send forms:

501 Washington Avenue,
Post Office Box 300152,
Montgomery, Alabama 36130-0152.

Alabama Nonprofits Reinstatement Statement

The administratively dissolved corporation no longer exists with the Alabama Secretary of State, and reinstatement is not available in Alabama. You will have to file as a new entity, if you voluntarily dissolved the corporation, and pay the applicable statutory fees.

Alabama Nonprofits Renewal Statement

Alabama nonprofit registration must be done annually within 90 days of the end of your fiscal year. This is done by submitting a renewal form along with your organization's most recently filed IRS form 990.

Filing Method: Mail / Online

Filing Fee: $25

Mailing Address

Send forms:

501 Washington Avenue,
Post Office Box 300152,
Montgomery, Alabama 36130-0152.

2. Nonprofits Annual Reports (Form AL-CAR / Form-PPT) and Filings for the State of Alabama

Annual Report (Form AL-CAR / Form - PPT) Instructions for Nonprofits in Alabama

While all businesses in Alabama are required to pay Alabama Business Privilege Tax, only LLCs, LLPs, and corporations are required by law to file annual reports.

Forms: AL-CAR / Form - PPT

Due Date: March 15th. The due date is 2 1/2 months after-tax ending period.

Form BPT-IN (Initial) must be filed within 2.5 months of registering with the state.

Filing Fee: Minimum tax $100 plus $10 annual report fee.

Filing Method: Mail

Mailing Address

Send forms:

Alabama Secretary of State
PO Box 5616
Montgomery, AL 36103-5616
Phone Number: (334) 242-5324

Note: Fee depends on the net worth of a corporation in AL. The enhanced forms calculate your tax automatically. The minimum tax is $100 plus $10 annual report fee.

E-file 990 Ad banner

3. Alabama State Filing Requirements for Nonprofits

Alabama does not require all the taxes that are paid to the federal government must also be paid to the state. However, it does require some of the taxes must be paid to the state.

Following are the few state tax requirements by Alabama:

  • You will need to withhold and pay employee income taxes to the Department of Revenue.
  • You must begin this by registering your business with the DOR by online (via the My Alabama Taxes website) or on paper (using DOR Form COM:101, Combined Registration/Application).
  • Once you have registered, you will need to file withholding taxes periodically via the My Alabama Taxes website or on paper (using DOR Form COM:101, Combined Registration/Application).
  • You also have to reconcile your LLC's tax withholding by filing Form A-3 every year.
  • Check the DOR website, for more details including information about the electronic filing options.
E-file 990 Ad banner

E-File Form 990-N (e-Postcard), 990-EZ, 990, 990-PF, 1120-POL, 8868 with our Software