Nonprofit Law Resource Library
State-By-State Initial Compliance - Nebraska
Initial Filings for Nebraska Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in Nebraska
Submit Articles of Incorporation along with an exact or conformed copy to:
Secretary of State
Room 1305 State Capitol
PO Box 94608
Lincoln, NE 68509 Information: (402) 471-4079
Web Site: www.sos.state.ne.us/dyindex.html
Filing Fee: $10 (plus $5 per page)Note: There is no prescribed form for the articles of incorporation. Refer to the Nonprofit Statute for requirements. To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
Note new address:
Internal Revenue Service
P.O. Box 12192
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)Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
$ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
$ 3,000 for group exemption letters.
For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.To Obtain Nebraska Sales Tax Exemption
In general, nonprofit organizations are not exempt from paying sales tax on purchases made as a consumer. Consult the publication “The Nebraska Taxation of Nonprofit Organizations” for a list of specific exemptions. Purchases made for resale are exempted, but must be accompanied by Form 13.
Nonprofit organizations are also not exempt from collecting sales tax on sales made by the organization. Refer to “The Nebraska Taxation of Nonprofit Organizations” for the few exceptions. Questions should be directed to:
Nebraska State Office Building
301 Centennial Mall South
PO Box 94818
Lincoln, NE 68509-4818 Information: (402) 471-5729
Web Site: www.revenue.ne.gov/
To Obtain Nebraska Income Tax Exemption
Nonprofit organizations exempt from federal income taxes are automatically exempt from Nebraska income taxes. If the organization has unrelated business income, then it must file either Form 1120N, or Form 1041N (trusts).
