facebook linkedin-square google-plus menu-arrow angle-left angle-right envelope angle-double-right level-up envelope phone map-marker
Back To Top

Alaska

Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Alaska Registration and Compliance

Welcome to the registration and compliance page for Alaska nonprofit organizations. Below you will find information on initial filings required to form a new nonprofit organization in Alaska, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. This page also contains a link to the relevant nonprofit statute for the State of Alaska. To navigate to one of these sections, click on the appropriate link on the left of this page.

Our firm is also pleased to provide a complimentary compliance reminder service to remind you when your state and federal filings are coming due. To sign up for this service, click the “compliance reminder service” button to the left and complete our registration form.

Please feel free to call or email us if you have any registration, compliance or other legal needs or questions regarding your nonprofit organization. If you are forming a new organization, you may also be interested in the following additional resources:

Initial Filings for Alaska Nonprofit Organizations

1. To Incorporate in Alaska

a. Articles of Incorporation may be filed either in hardcopy or online:

To file by paper, submit Articles of Incorporation to:

State of Alaska
Department of Commerce, Community and Economic Development
Division of Corporations, Business and Professional Licensing
CORPORATIONS SECTION
PO Box 110806
Juneau, AK 99811-0806

To file online, access the following website: https://www.commerce.alaska.gov/CBP/Corporation/startpage.aspx?file=CRFIL&entity=NPRO&isforeign=N
 

Information: 907-465-2550
Fax: 907-465-2974
Web Site: https://www.commerce.alaska.gov/web/cbpl/Corporations/CorpFormsFees.aspx
Filing Fee: $50

b. Within 6 months of filing the Articles of Incorporation, submit the Initial Report online:

Information: 907-465-2550
Fax: 907-465-2974
Web Site: https://www.commerce.alaska.gov/web/cbpl/Corporations/CorpFormsFees.aspx
Filing Fee: $0

2. To Obtain 501(c) Tax-Exempt Status

a. Submit Form 1023 (501(c)(3) organizations) or 1024 (other 501(c) organizations), 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
Form 1023 Filing Fee: $850 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $850 ($400 if annual receipts will average not more than $10,000 in the first 4 years)

Note: Certain 501(c)(3) organizations, including those with gross revenues at or below $50,000 annually, may qualify to file the online Form 1023-EZ, Streamlined Application for Recognition of Exemption. For more information and to determine if you are eligible for this form, refer to our Form 1023-EZ FAQ.

b. 501(c)(4) organizations formed after July 8, 2016 must file Form 8976, Notice of Intent to Operate Under Section 501(c)(4), electronically within 60 days of formation:

Web Site: services.irs.gov/datamart/login.do
Filing Fee: $50 (This fee must be paid through the pay.gov website)

Notes: This filing must be completed by all 501(c)(4) organizations - including "self-declaring" organizations that do not file IRS Form 1024.
For more information about this filing, refer to the IRS website.

3. To Register with the Alaska Attorney General

Submit the Charitable Organization Registration Form to:

Alaska Department of Law
Attorney General's Office
1031 W. 4th Avenue, Suite 200
Anchorage, AK 99501-1994

Info. & Forms: (907) 269-5200
Web Site: http://law.alaska.gov/department/civil/consumer/cpindex.html
Filing Fee: $40

Some organizations may be exempt from registration. Refer to the registration requirements on the Attorney General's website for details.

The Unified Registration Statement form may be filed in place of the Alaska Registration Form.


Annual Filings for Alaska Nonprofit Organizations

1. Internal Revenue Service

Form: Annual Return Form 990
Due Date: 4 ½ months after end of fiscal year

Internal Revenue Service
Ogden, UT 84201-0027

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $0

Public Charities: Refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

Private Foundations: Submit Form 990PF, regardless of revenues.

2. Alaska Department of Commerce, Community and Economic Development

Form: Biennial Report
Due Date: July 2nd, every second year following the year of incorporation.

State of Alaska
Department of Commerce, Community and Economic Development
Division of Corporations, Business and Professional Licensing
CORPORATIONS SECTION
PO Box 110806
Juneau, AK 99811-0806

Information: 907-465-2550
Fax: 907-465-2974
Web Site: https://www.commerce.alaska.gov/web/cbpl/Corporations/BiennialReports.aspx

Filing Fee: $25

Note: Reports received after August 1st will be assessed a late-filing penalty.

3. Alaska Attorney General

Form: Charitable Organization Annual Registration
Due Date: September 1st

Alaska Department of Law
Attorney General's Office
1031 W. 4th Avenue, Suite 200
Anchorage, AK 99501-1994

Info. & Forms: (907) 269-5200
Web Site: http://law.alaska.gov/department/civil/consumer/cpindex.html
Filing Fee: $40.00

Some organizations may be exempt from this filing. Refer to the registration requirements on the Attorney General's website for details.

The Unified Registration Statement form may be filed in place of the Alaska Registration Form.


Alaska Employment Filings

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

To Register with the Alaska Department of Labor and Workforce Development

Complete the myAlaska Registration to register for unemployment insurance taxes.

Alaska Department of Labor and Workforce Development
Employment Security Tax
P.O. Box 115509
Juneau, AK 99811-5509

Information: (888) 448-3527
Web Site: www.labor.state.ak.us/estax/

Notes: Registration with the Department of Labor and Workforce Development may also be completed in paper form by filing the Employer Registration Form (Form TREG) at the address above.

For more information regarding unemployment insurance taxes, refer to the Department of Labor and Workforce Development's Tax Handbook, and Links for Employers.

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.

Compliance Reminder Service Sign Up
Back To Top