1.
To Incorporate in North Dakota
Submit Articles of Incorporation to:
| Business Division |
| Secretary of State,
State of North Dakota |
| 600 E. Boulevard Ave., Dept. 108 |
| Bismarck, ND 58505-0500 |
| |
| Information: (800) 352-0867 |
| Fax: (701) 328-2992 |
| Web Site:
www.nd.gov/sos |
| Filing Fee: $30 |
| |
| Note: |
The articles of incorporation must be accompanied by a signed |
| |
consent of the registered agent and an additional $10 fee. |
2. To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
| Internal Revenue Service |
| P.O. Box 192 |
| Covington, KY 41012-0192 |
| |
| Information: (800) 829-1040 |
| Forms: (800) 829-3676 |
| Web Site: www.irs.gov/charities |
| Filing Fee: $750 ($300 if revenues less than $10,000/year) |
3. To Obtain North Dakota Corporate Income Tax Exemption
Nonprofit organizations that are exempt from federal taxes are automatically exempt from North Dakota income taxes and need not apply for exemption.
4. To Obtain North Dakota Sales Tax Exemption
In general, nonprofit organizations are not exempt from paying sales tax on purchases of tangible personal property. Some exemptions do exist for government units, schools, nursing homes and hospitals. In some cases, nonprofits are also exempt from collecting sales tax on sales that would otherwise be taxable. For more information on sales tax exemptions, refer to the Secretary of State's publication on Starting a Nonprofit.
5. To Register with the North Dakota Secretary of State
Prior to soliciting funds in North Dakota, nonprofit organizations must register with the secretary of state by filing the Charitable Organization Registration Statement along with a financial statement or most recent Form 990 to:
| Business Division |
| Secretary of State, State of North Dakota |
| 600 E. Boulevard Ave., Dept. 108 |
| Bismarck, ND 58505-0500 |
| |
| Information: (800) 352-0867 |
| Fax: (701) 328-1690 |
| Web Site: www.nd.gov/sos |
| Filing Fee: $25 |
|
