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State-By-State Initial Compliance - New Jersey

Initial Filings for New Jersey Nonprofit Organizations

For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.

To view annual filing requirements for New Jersey nonprofit organizations, refer to our annual filings page:www.hurwitassociates.com/l_s_annual_nj.php.

  1. To Incorporate in New Jersey

    a. Submit the Public Records Filing for New Business Entity (typed or machine printed) to:

    New Jersey Dept. of the Treasury
    Division of Revenue/Corporate Filing Unit
    PO Box 308
    Trenton, NJ 08625-0308
    Information: (609) 292-9292
    Fax: (609) 984-6849
    Web Site: www.state.nj.us/njbgs/
    Filing Fee: $75
    Note: Expedited service (8.5 business hours) and same day service are available for an additional fee of $15 and $50 respectively. These services may be requested either over-the-counter at 33 W. State Street, 5th Floor, Trenton, NJ 08608-1214 or via facsimile at (609) 984-6851.

    b. Within 60 days of submitting the Public Records Filing, submit the Business Registration Application to:

    New Jersey Department of Revenue
    PO Box 252
    Trenton, NJ 08646-0252
    Information: (609) 292-9292
    Fax: (609) 292-4291
    Web Site: www.state.nj.us/njbgs/
    Filing Fee: $0
    Notes: For more details, refer to the Department of the Treasury's website.
    Both of these filings (Public Records Filing and the Business Registration Application) may be filed online at: www.state.nj.us
  2. 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: $850 ($400 if revenues less than $10,000/year)

    For more information on filing fees, see the IRS website.
  3. To Obtain New Jersey Corporate Business Tax Exemption

    Submit Bylaws, Certificate of Incorporation, and an affidavit, signed by an officer of the corporation, indicating that the corporation is:

    a. a nonprofit corporation that is not operated to make a profit,
    b. organized without capital stock,
    c. incorporated under the provisions of Titles 15, 15A, 16, or 17 of the Revised Statutes of New Jersey or under the laws of another state, and
    d. not conducted for the pecuniary profit or benefit of any private shareholder or individual

    to:

    Regulatory Services Branch
    New Jersey Division of Taxation
    PO Box 269
    Trenton, NJ 08695
    Information: (609) 292-5994
    Web Site: www.state.nj.us/
    Filing Fee: $0
  4. To Obtain New Jersey Sales and Use Tax Exemptions

    Submit Form REG-1E (Application for ST-5 Exempt Organization Certificate) along with Bylaws, Certificate of Incorporation, and IRS 501(c)(3) determination letter to:

    New Jersey Division of Taxation
    Regulatory Services Branch
    PO Box 269
    Trenton, NJ 08695-0269
    Information: (609) 292-5994
    Web Site: www.state.nj.us/
    Filing Fee: $0
  5. To Register with the Attorney General

    Upon receiving 501(c)(3) status and before soliciting funds in New Jersey, submit Form CRI-150-I (if funds raised > $25,000 in last fiscal year or organization contracted with a professional fundraiser) or Form CRI-200 (if funds raised < $25,000 or the organization is a bona fide veteran's group) along with Bylaws, Articles of Incorporation, IRS 501(c)(3) determination letter, and most recently filed IRS Form 990 to:

    New Jersey Division of Consumer Affairs
    Charities Registration & Investigation Section
    PO Box 45021
    Newark, NJ 07101
    Information: (973) 504-6215
    Web Site: www.njconsumeraffairs.gov/charity/charfrm.htm
    Filing Fee: $0-250 (depending on gross contributions)
    Notes: Organizations raising $10,000 or less and certain religious organizations and schools are exempt from this filing. Refer to the New Jersey Division of Consumer Affairs website above and click on the "Charitable Fund Raising Regulations" link at the bottom of the page for details.

    The Unified Registration Statement (URS) form may be filed in place of this application. This can be found at the following website: www.multistatefiling.org

New Jersey Employment Filings

If the organization will have employees, the following filing is also required:

  • To Register with the New Jersey Department of Revenue

    Complete the online application for employer withholding and unemployment insurance taxes.

    New Jersey Department of Revenue
    PO Box 252
    Trenton, NH 08646-0252
    Information: (609) 292-9292
    Division of Taxation - Withholding Information: www.state.nj.us/treasury/taxation/freqqite.shtml
    Department of Labor and Workforce Development: lwd.dol.state.nj.us/labor/ea/empinfo/eainfoindex.html
    Notes: This registration may also be completed in paper form using Form NJ-REG.

    For more information on unemployment insurance taxes and related matters, refer to the Department of Labor and Workforce Development's Employer Handbook and FAQs.
  • Important note about unemployment insurance: Many states allow nonprofit organizations to fund unemployment insurance benefits on a reimbursable basis. This method of funding unemployment insurance may require additional filings not listed here. Furthermore, electing this method may require the organization to register and file in paper format. Organizations contemplating this method of funding their unemployment insurance obligations should check with the appropriate state office administering the unemployment insurance in that state.

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