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Delaware Nonprofits State Tax Overview

- Updated May 09, 2020 - 8.00 AM - Admin, ExpressTaxExempt

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

To offer a comprehensive understanding, we have listed the filing methods the Delaware 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.

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1. Registrations and Reinstatement of Charity Organizations for Delaware

If your non-profit corporation is already registered under Section 501 (c) with the IRS, it is considered to be exempt under Delaware Corporate Income Tax. You need not have to obtain a Delaware Business License and thus exempted from tax on the sales of most goods and services. However, if your nonprofit is engaged in services like leasing tangible personal property or providing accommodations, you need to pay associated taxes for such services.

Registration of Nonprofit Corporations for Delaware

Once you complete Delaware's Articles of Incorporation you become a non-profit corporation. The articles of Incorporation map where and when your organization was formed and other information related to its existence. The focus would be more or less similar to the provisions of 501(c)(3) organizations as required by the IRS. As a non-profit corporation you need to take care of both the IRS and State requirements through the articles of incorporation.

Filing Form: Certificate of Incorporation for Exempt Corporation

Filing Method: Mail / Online / Fax

Filing Fee: $89 + $9 for each additional page

Note: Certified copies may be obtained for $50 each, same day service for an additional $100, and 24-hour service for an additional $50.

Mailing Address

Send forms:

Delaware Division of Corporations
401 Federal Street - Suite 4
Dover, DE 19901
Information: (302) 739-3073 x2
Fax: (302) 739-3812

Reinstatement of Nonprofit Corporations for Delaware

If you need to revive your non-profit corporation which has become void in Delaware, you need to complete the form for the Certificate of Renewal and Revival of Charter for a Voided Corporation and send it to the Delaware Division of Corporations by mail, fax or hand over in person, with the accompanying filing fee and all the taxes and penalties to be paid. You need to also submit a Filing Cover Memo with your name, address, and telephone/fax number so that the Division could contact you if need be.

Filing Form: STATE OF DELAWARE CERTIFICATE FOR REVIVAL OF CHARTER

Filing Method: Mail / Fax

Filing Fee: $5

Mailing Address

Send forms:

Delaware Division of Corporations
401 Federal Street - Suite 4
Dover, DE 19901
Information: (302) 739-3073 x2
Fax: (302) 739-3812

2. Annual Reports and Filings Instructions for Nonprofits in Delaware

If you are a corporation in the State of Delaware, you need to file an Annual Report along with the associated franchise tax. The tax would be calculated based on the Authorized Shares Method (where the minimum tax is $175.00) or the Assumed Par Value Capital Method (where the minimum tax is $400.00). If your corporation is non-profit, you needn't have to pay a franchise tax but need to file the annual report. Remember, the last date for receiving the Annual Report is March 1st of Each Year. If you feel your annual report needs to be amended, you can amend it and submit again. The filing fee for the submission of the annual report/amended annual report is $50.

Filing Method: Online

Filing Fee: $25

Due Date: Annually by March 1. The first annual report should be filed a year after the initial registration.

Penalty: $200.00 plus 1.5% interest per month on tax and penalty.

Payment Information:

  • Checking Account ( Bank Identification Number 2516000279 )
  • Visa
  • Master Card
  • American Express
  • Discover

Note: Nonprofits that are late or failed to file the annual tax can request the penalties to be removed.

3. Delaware State Filing Requirements for Nonprofits

If you are a Not-for-Profit Corporation, your tax exempt status would be determined through the requirements of the form 1023 to be submitted to the IRS.

Specifically, you need to be a corporation whose activities are organized around Religious, Educational, Charitable, Scientific or Literary purposes or for Testing for Public Safety, or to prevent cruelty to Children or Animals, or to conduct Amateur Sports competitions nationally or internationally.

Though you are a corporation with non-profit purposes, you would not authorize or issue shares of stock.

If you are a non-profit corporation in Delaware, you need not have to register for fundraising in the state. However, if your corporation has activities elsewhere -- in other states, you need to follow the requirements of the respective states.

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