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Maine

Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Maine Registration and Compliance

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

1. To Incorporate in Maine

Submit Articles of Incorporation (Form MNPCA-6) to:

Secretary of State
Division of Corporations, USS & Commissions
101 State House Station
Augusta, ME 04333-0101

Information: (207) 624-7752
Web Site: www.maine.gov/sos/
Filing Fee: $40

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 Maine Income Tax and Sales & Use Tax Exemptions

Corporate income tax exemption is automatic for organizations that are federally tax-exempt.

Maine Revenue Services
P.O. Box 9107
Augusta, ME 04332-9107

Information: (207) 624-9670
Fax: (207) 624-9694
Web Site: www.state.me.us/revenue/

Maine does not provide a general exemption from sales and use taxes for nonprofit organizations. Only certain types of healthcare, educational, governmental, religious, child-related and certain other types of nonprofit organizations will qualify. See the following web site to determine which form your organization must file: http://www.state.me.us/revenue/salesuse/exemptions/exemptions.html

Maine Revenue Services
PO Box 1065
Augusta, ME 04332-1065

Information: (207) 624-9693
Fax: (207) 287-6628
Web Site: www.state.me.us/revenue/salesuse/exemptions/exemptions.html

4. To Register with the Maine Office of Professional & Occupational Regulation

Submit the Charitable Organization Application along with a copy of the 501(c)(3) Determination Letter from the IRS to:

State of Maine
Office of Professional & Occupational Regulation
Charitable Solicitations Act
35 State House Station
Augusta, ME 04333-0035

Information: (207) 624-8603
Fax: (207) 624-8637
Web Site: www.maine.gov/pfr/professionallicensing/index.shtml
Filing Fee: $50

Notes: a. The Unified Registration Statement form is not accepted in Maine

b. Organizations may not solicit contributions until their application is "active"


Annual Filings for Maine 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. Maine Secretary of State

Form: MNPCA 13 (Annual Report)
Due Date: Between January 1 and June 1 of each year

Division of Corporations
Reporting and Information Section
101 State House Station
Augusta, ME 04333-0101

Information: (207) 624-7752
Forms: (207) 287-5874
Web Site: www.maine.gov/sos
Filing Fee: $35

3. Maine Office of Professional & Occupational Regulation

Form: Charitable Organization Registration Form
Due Date: November 30th of each year

State of Maine
Office of Professional & Occupational Regulation
Charitable Solicitations
35 State House Station
Augusta, ME 04333-0035

Information: (207) 624-8603
Fax: (207) 624-8637
Web Site: www.maine.gov/pfr/professionallicensing/index.shtml
Filing Fee: $25

Notes: Late fee is $50. Renewals filed after March 1st of the year following the renewal date will need to reapply.


Maine Employment Filings

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

To Register with the Maine Department of Labor and Maine Revenue Services

Complete the online registration for a state unemployment insurance account and a withholding account number.

Maine Department of Labor
47S State House Station
Augusta, ME 04333-0047

Information: (207) 621-5120 Option 3
Web Site: www.maine.gov/labor/unemployment/tax.html

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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