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Delaware

Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Delaware Registration and Compliance

Welcome to the registration and compliance page for Delaware nonprofit organizations. Below you will find information on initial filings required to form a new nonprofit organization in Delaware, 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 Delaware. 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 Delaware Nonprofit Organizations

1. To Incorporate in Delaware

Submit Articles of Incorporation to:

Delaware Division of Corporations
401 Federal Street - Suite 4
Dover, DE 19901

Information: (302) 739-3073 x2
Fax: (302) 739-3812
Web Site: corp.delaware.gov
Filing Fee: $89 (plus $9 for each additional page)

Note: Certified copies may be obtained for $50 each, same day service for an additional $100, and 24-hour service for an additional $50.

For more information about starting a corporation in Delaware, refer to the Division of Corporations' website regarding How To Form A New Business Entity.

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 Obtain Delaware Corporate Income Tax Exemption

Organizations granted exemption by the IRS as a nonprofit organization under Section 501(c) are automatically exempt from Corporate Income Taxes and need not apply for exemption. A complete listing of qualified nonprofit organizations exempt from Corporate Income Taxes can be found in Section 1902(b) of Title 30 of the Delaware Code.

4. To Register for Charitable Solicitations in Delaware

Delaware does not currently require registration for charitable solicitations. For more information, refer to the Division of Revenue's webpage regarding Fundraisers and Charitable Solicitations.


Annual Filings for Delaware Nonprofit Organizations

1. Delaware Department of Revenue

Form: Annual Report
Due Date: March 1

Department of State
Division of Corporations
PO Box 898
Dover, DE 19903

Information: (302) 739-3073 x3
Fax: (302) 739-3812
Web Site: www.state.de.us
Filing Fee: $25*

Notes: $125 late fee after March 1st.
The Annual Report may be filed online.
For more information refer to the Division of Corporations' website.

2. 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.


Delaware Employment Filings

If the organization will have employees, the following filings are required:

1. To Register with the Delaware Department of Revenue

Complete the online Combined Registration Application.

Delaware Department of Revenue
P.O. Box 8750
Wilmington, DE 19899-8750

Information: (302) 577-8205
Web Site: revenue.delaware.gov/

Note: For more information, refer to the online Employer's Guide.

2. To Register with the Delaware Department of Labor

File Form UC-1 to determine liability for unemployment insurance and apply for an employer account number.

Delaware Department of Labor
Division of Unemployment Insurance
PO Box 9953
Wilmington, DE 19809-0953

Information: (302) 761-8482
Web Site: ui.delawareworks.com/

Note: For more information, refer to the Department of Labor's Employer FAQs and Unemployment Insurance Handbook.

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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