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Maine Nonprofits State Tax Overview

- Updated May 07, 2020 - 8.00 AM - Admin, ExpressTaxExempt

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

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

Registration of Charity Organizations for Maine

The articles of incorporation for your organization are required to officially mark the Maine nonprofit corporations. When and where the organization was formed are documented and other information necessary to verify its existence are captured, while requirements for language vary from state-to-state.

Form: Articles of incorporation

Filing Method: Postal Mail

Filing fee: $40

Mailing Address

Mailing address:

Department of the Secretary of State,
Division of Corporations,
UCC and Commissions,
101 State House Station,
Augusta, ME 04333-0101,
Tel. (207) 624-7752.

Restated Articles Of Incorporation for Nonprofits in Maine

Once an organization has registered with the Secretary of State, it may have to restate that registration if it fails to file the annual report every year.

Form: RESTATED ARTICLES OF INCORPORATION

Filing Method: Postal Mail

Filing fee: $10

Mailing Address

Mailing address:

Secretary of State,
Division of Corporations,
UCC and Commissions,
101 State House Station,
Augusta, ME 04333-0101,
Telephone: (207) 624-7752.

2. Annual Reports and Filings for Nonprofits in Maine

The Annual report must be filed with the Maine Secretary of State's Bureau of Corporation for the nonprofits that are incorporated.

To maintain good standing with the state office, it is required to file the annual report every year. The Maine office does not mail a reminder for file annual reports. Email reminders will be sent to the email address on file for the entity. You must provide Maine's office with a valid email address if you would like to receive an email filing reminder notification. The email must be the current one at all times. The email will come from CEC.Corporations@Maine.gov so you should update your spam filter to add this email address as a non-spam email

Filing Method: Online / Paper

Filing fee: $35

Deadline: Legal filing deadline is June 1st.

Penalty: $25 (Online method)

Mailing Address

Mailing address:

Maine State Department,
101 State House Station,
Augusta, ME 04333,
Phone Number: (207) 624-7736.

3. Maine Nonprofits State Filing Requirements

The total compensation paid by the corporation to any director or office of the corporation if the compensation exceeds $250,000 in any 12-month period must be provided to the public information from the sources such as municipal, county, state or federal by the public benefit corporation that receives at least 25% of its total funding. The information can be made public by the corporation by posting on its publicly accessible website or through other comparable means.

'Compensation' includes all remuneration and benefits.

A Maine nonprofit that solicits contributions and does not meet certain exemption requirements must register annually by November 30 with the Office of Professional and Occupational regulation as a charitable solicitor. Additionally, organizations that are not exempt must complete an Annual Fundraising Activity Report.

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