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Montana

Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Montana Registration and Compliance

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

1. To Incorporate in Montana

Submit Articles of Incorporation to:

Secretary of State
PO Box 202801
Helena, MT 59620-2801

Information: (406) 444-3665
Fax: (406) 444-3976
Web Site: sos.mt.gov/
Filing Fee: $20 ($40 for expedited - 24hr - processing)

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 Montana Corporation License Tax Exemptions

To obtain exemption, submit Form EXPT with required attachments to:

Montana Department of Revenue
Corporate Tax Unit
PO Box 5805
Helena, MT 59604-5805

Information: (866) 859-2254
Web Site: revenue.mt.gov

4. To Obtain Montana Sales Tax Exemption

Montana does not have a state sales tax.

5. To Register with the Montana Attorney General

Montana does not require charities to register for fundraising purposes. For more information, contact the Montana Attorney General at:

Office of the Attorney General
Montana Department of Justice
P.O. Box 201401
Helena, MT 59620-1401

Information: (406) 444-2026
Web Site: doj.mt.gov


Annual Filings for Montana Nonprofit Organizations

1. Montana Secretary of State

Form: Annual Report
Due Date: April 15

Secretary of State
PO Box 202801
Helena, MT 59620

Information: (406) 444-5522
Fax: (406) 495-0464
Web Site: sos.mt.gov
Filing Fee: $15 ($30 if filed after midnight on April 15th)

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.


Montana Employment Filings

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

1. To Register with the Montana Department of Revenue

Register online for an employer withholding account.

Montana Department of Revenue
Business Registration
PO Box 5805
Helena, MT 59604

Information: (866) 859-2254
Fax: (406) 444-1505
Web Site: revenue.mt.gov/home/businesses/wage_withholding.aspx

Notes: This registration may also be completed in paper form by completing and filing the Registration/Application for Permit with the Department of Revenue at the address above or by fax.

For more information, refer to the Department of Revenue's Montana Withholding Tax Guide.

2. To Register with the Montana Department of Labor and Industry

Complete the employer registration online to obtain an unemployment insurance account.

Montana Department of Labor and Industry
Unemployment Contributions Bureau
PO Box 6339
Helena, MT 59604-6339

Information: (800) 550-1513
Fax: (406) 444-062
Web Site: http://uid.dli.mt.gov/

Notes: This registration may also be completed in paper form by completing and filing the Employer Registration Form at the address above or by fax.

For more information, refer to the Department of Labor and Industry's Employer 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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