District of Columbia 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 District of Columbia’s registration and reinstatement process of charity organizations.

To offer a comprehensive understanding, we have listed the filing methods the District of Columbia 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.

Why E-file Form 990 with ExpressTaxExempt?

  • Secure & Accurate Filing
  • Step by Step Form Preparation
  • Auto-generate 990 Schedules
  • Retransmit Rejected Return
  • Supports Extension Form 8868
  • Supports Amended Return
  • Copy Data from Previous Return

1. Registrations and Renewal of Charity Organizations for District of Columbia

Registration Form DNP-1 for Charity Organizations in District of Columbia

If you decide to work in the District of Columbia as a non-profit corporation you need to complete The Articles of Incorporation applicable to Nonprofit Corporation Form DNP-1. The Washington DC Department of Consumer and Regulatory Affairs ensures the reporting requirement for your non-profit corporation when the form is completed and submitted.

Form: Form DNP-1

Filing Method: Mail / Online

Filing Fee: $80

Mailing Address

Send forms:

Department of Consumer and Regulatory Affairs
Corporations Division
PO Box 92300
Washington, D.C. 20090

Renewal of Charity Organizations for District of Columbia

If you are a non-profit corporation in the District of Columbia, you need to renew your exempt status every 5 years. Failure to do that would result in re-classifying your corporation as fully taxable. The notice of this effect would be received from the DC Office of Taxation and Revenue.

Filing Method: Online

Filing Fee: $412.50

2. Biannual Reports and Filings for Charity Organizations in District of Columbia

Form BRA-25 Instructions

If you are a non-profit corporation registered with the Corporation Division or a Foreign corporation with business in the District of Columbia you need to file your biennial report This is done through Form BRA-25. The form along with the biennial report can be submitted online, by mail or in person within the deadline. Failure to submit may result in your corporation being revoked.

Form: Form BRA-25

Filing Method: Online / Mail / Walk-In

Due Date: April 1st is the deadline for nonprofits to file their Biennial Report

Filing Fee: $80

Penalty: $50

Note: If the report is not filed by September 1st, then the District of Columbia will revoke the business.

3. District of Columbia State Filing Requirements

According to the District of Columbia Instructions for Form D-40, the filing status used on your DC tax return must be the same as the filing status on your federal tax return.

A DC Individual Income tax return must be filed if:

  • You are a resident of the District of Columbia and your organization is required to file a federal tax return.
  • Your permanent residence was in the District of Columbia for at least a part of the taxable year.
  • You lived in the District of Columbia for at least 183 days during the taxable year, irrespective of your permanent residence.
  • You were a member of the armed forces and your home of record was the District of Columbia for at least a part of the taxable year.
  • You are married to an exempt military person or any other exempt person such as a nonresident presidential appointee or an elected official.

4. Article Sources

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

Access our resource center for more information about tax relief due to COVID-19. Visit Now