Starting A Nonprofit Organization in Maine

Welcome to the registration and compliance page for Maine nonprofit organizations. Below you will find information on initial filings required when starting a 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.

NONPROFIT FORMATION

Starting a Nonprofit Organization in Maine: Initial Filings

1. To Incorporate in Maine

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

Secretary of State
Division of Corporations, UCC & 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 Form 1024 (for other 501(c) organizations) electronically at Pay.gov.

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Form 1023 Filing Fee: $600 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $600

Notes: As of January 31, 2020, the IRS requires that Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, be completed and submitted online through Pay.gov. Applicants must have a Pay.gov account and payment of the user fee must be made electronically. There is a 90-day grace period during which the IRS will continue to accept paper versions of Form 1023. Learn more about IRS Form 1023.

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-A. 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: https://www.maine.gov/revenue/taxes/sales-use-service-provider-tax/tax-exempt-organizations

Maine Revenue Services
PO Box 1060
Augusta, ME 04332-1060

Information: (207) 624-9693
Fax: (207) 287-6628
Web Site: https://www.maine.gov/revenue/taxes/sales-use-service-provider-tax/tax-exempt-organizations

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/professions/charitable/index.html
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"

c. This filing may be completed online at www1.maine.gov/cgi-bin/online/licensing/begin.pl?board_number=4076

ANNUAL COMPLIANCE

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.

Note: Effective for tax years that end July 31, 2020 and later, exempt organizations must now file their annual returns electronically, using an approved IRS 990 e-File provider. Note that some transitional relief is available to 990-EZ filers. In addition, some exceptions apply including when the organization is changing its name, filing a shortened period return due to a change in fiscal year, or has an exemption application pending. Refer to the Form 990 instructions for information on these and other exceptions. To learn more about this electronic filing requirement, read the IRS announcement. For a list of approved IRS 990 e-File providers, refer to the IRS' Modernized e-file Providers list.

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

Note: This filing may be completed online at www10.informe.org/aro/index_on.html

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/professions/charitable/index.html
Filing Fee: $25

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

b. This filing may be completed online at www1.maine.gov/cgi-bin/online/licensing/begin.pl?board_number=4076

EMPLOYMENT FILINGS

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: https://www.maine.gov/portal/business/employer.html

STATE STATUTES

Click here for Maine state statute information.

MAINE