Montana Nonprofits State Tax Overview

- Updated April 21, 2023 - 8.00 AM - Admin, ExpressTaxExempt

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

To offer a comprehensive understanding, we have listed the filing methods the Montana 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 Reinstatements of Charity Organizations for Montana

Montana Nonprofits Registration Statement

The organization and operation of nonprofit corporations in Montana are governed by the Montana Nonprofit Corporation Act. As determined by the articles of incorporation filed with the Secretary of State’s Office, Section 35-2-126 of the Montana Code Annotated (MCA) requires an organization to be designated as a public benefit, mutual benefit, or religious corporation.

Filing Fee: $20

Montana Nonprofits Reinstatement Statement

Until you receive the signed tax certificate from the Montana Department of Revenue you will need to wait to file your Secretary of State reinstatement documents. To file your Reinstatement documents, you will need to log in to your epass account via the Montana Secretary of State website.

Filing Fee: $10

2. Nonprofits Annual Reports and Filing Requirements for the State of Montana

Annual Report Instructions for Nonprofits in Montana

Close Corporations that operate without a board of directors must set forth the name(s) of each shareholder(s) while filing an annual report.

1. For filing an annual report, each domestic corporation and each foreign corporation authorized to transact business in this state shall deliver to the secretary of state.

2. The annual report information must be current as of the date the annual report is executed on behalf of the corporation.

3. Followed by the calendar year in which a domestic corporation was incorporated or a foreign corporation was authorized to transact business, the first annual report must be delivered to the state between January 1 and April 15 of the year. The following annual reports should be delivered to the Montana Secretary of State between January 1 and April 15.

4. The secretary of state shall promptly notify the reporting domestic or foreign corporation in writing and return the report to it for correction if an annual report does not contain the information required by this section. It is considered to be timely filed if the report is corrected to contain the information required by this section and delivered to the secretary of state within 30 days after the effective date of the notice.

To file these, you will:

  • Log back into your ePass Account
  • Click on the Business Name
  • Click on the blue button - “File my Annual Report”
  • Review, making changes as needed, then Submit
  • Repeat this process to file any subsequent annual report and pay for each one separately.

Filing Type: Online

Late fees or Penalties for the Nonprofits in State of Montana

Late fees apply after April 15th

Filing Fee for the Nonprofits in State of Montana

Annual Report before April 15th - $20

Annual Report after April 15th - $35

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