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Nebraska Nonprofits State Tax Overview

- Updated May 06, 2020 - 8.00 AM - Admin, ExpressTaxExempt

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

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

Registration of Charity Organization for Nebraska

If you are a new non-profit corporation initiating your services in Nebraska, you need to submit the Articles of Incorporation for Domestic Nonprofit Corporation to the Nebraska Secretary of State. You can access the online form at the Nebraska Secretary of State website. You have to complete and submit all the required information about the location, administration, and activities of your corporation.

Filing Form: Articles of Incorporation

Filing method: Mail / Online (e-Delivery)

Turnaround: 1-2 business days online. 5-7 business days by mail.

Filing Fee: $10 (plus $5 per page)

Mailing Address

Mailing address:

Secretary of State,
Room 1301, State Capitol, P.O. Box 94608,
Lincoln,
NE 68509.

Reinstatement of Nonprofit Organizations for Nebraska

As a non-profit corporation, if you have failed to be compliant with the administration in Nebraska, you need to reinstate your corporation. Depending on the reasons for the loss of good standing of your non-profit corporation, several steps might be required to reinstate. The form for reinstatement is not available online. It has to be requested right from the Secretary of State, Nebraska.

Filing Form: Application for Reinstatement

Filing Method: Mail

Filing Fee: $10 + $5/page

Mailing Address

Mailing Address:

Nebraska Secretary of State,
Corporate Division,
1445 K Street, Room 1301,
PO Box 94608,
Lincoln, NE 68509

Note: If you submit documents by mail, include a cover letter with contact information including your phone number.

2. Annual Reports and Filings for Nonprofits in Nebraska

Nonprofits Annual Report Instructions for Nebraska

As a non-profit corporation, if you have failed to submit your annual/biennial report to the Secretary of State Business Division by the due date, the consequence would be to dissolve the corporation administratively or revoke its administrative authority.

If you're ready for filing the Annual or Biennial report, the cost of filing will vary depending on the property value of your corporation.

If you need to make any changes to the details of your corporation, you cannot do it through the Annual Reports. The reporting of changes in the details, such as a change in the name of the corporation, can be done through additional paperwork to the Secretary of State's office. The changes registered with the Secretary of State can then become part of the Annual Reports.

Filing Method: Online / Mail

Due Date: Domestic and Foreign Nonprofit Corporations biennial reports are due in the odd-numbered years by April 1, delinquent June 1

Filing Fee: $20 (plus $5 per page)

Mailing Address

Send forms:

Nebraska Secretary of State,
Corporate Division,
1445 K Street, Room 1301,
PO Box 94608,
Lincoln, NE 68509

Note:

  • No late fee. The state may administratively dissolve/revoke business when 2 months late.
  • A director or officer must file.
  • Original signatures are not required.

3. Nebraska State Filing Requirements for Nonprofits

The state income tax for your non-profit corporation will be based on the federal procedures and income amounts. Thus, when filing a federal return, the state return has to be also filed. You need to however file all applicable informational returns. You can determine whether you need a state return by just ensuring whether a federal return was considered mandatory.

According to Nebraska Instructions for Form 1040N, you must file a Nebraska tax return if:

A Nebraska Resident:

  • You must file a Nebraska tax return if you are required to file a federal tax return.
  • You have at least $5,000 of net Nebraska adjustments to your federal adjusted gross income.

A Part Year or Nonresident of Nebraska:

  • You have income from Nebraska sources.
  • Your filing status with Nebraska should be the same as your Federal filing status. An exception to this rule is if you are married filing jointly and one of you is a Nebraska resident and the other spouse is a part year or nonresident. In this case, you can choose to file jointly, or married filing separate returns with Nebraska.

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