Starting A Nonprofit Organization in Nebraska
Welcome to the registration and compliance page for Nebraska nonprofit organizations. Below you will find information on initial filings required when starting a nonprofit organization in Nebraska, 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 Nebraska.
Starting a Nonprofit Organization in Nebraska: Initial Filings
Nebraska Registration and Compliance
1. To Incorporate in Nebraska
Submit Articles of Incorporation along with an exact or conformed copy to:
Secretary of State
PO Box 94608
Lincoln, NE 68509-4608
Information: (402) 471-4079
Web Site: www.sos.state.ne.us/dyindex.html
Filing Fee: $10 (plus $5 per page)
Note: There is no prescribed form for the articles of incorporation. Refer to the Nebraska nonprofit statute for requirements.
The Articles of Incorporation may also be filed online through the Corporate Document eDelivery Website.
3. To Obtain Nebraska Sales Tax Exemption
In general, nonprofit organizations are not exempt from paying sales tax on purchases made as a consumer. Consult the publication "The Nebraska Taxation of Nonprofit Organizations" for a list of specific exemptions. Purchases made for resale are exempted, but must be accompanied by Form 13.
Nonprofit organizations are also not exempt from collecting sales tax on sales made by the organization. Refer to "The Nebraska Taxation of Nonprofit Organizations" for the few exceptions. Questions should be directed to:
Nebraska State Office Building
301 Centennial Mall South
PO Box 94818
Lincoln, NE 68509-4818
Information: (402) 471-5729
Web Site: www.revenue.ne.gov/
4. To Obtain Nebraska Income Tax Exemption
Nonprofit organizations exempt from federal income taxes are automatically exempt from Nebraska income taxes. If the organization has unrelated business income, then it must file either Form 1120N, or Form 1041N (trusts).
Annual Filings for Nebraska Nonprofit Organizations
1. Nebraska Secretary of State
Form: Biennial Report
Due Date: April 1 of each odd-numbered year
Secretary of State
Corporate Business Services
PO Box 94608
Lincoln, NE 68509
Information: (402) 471-4079
Web Site: https://sos.nebraska.gov/business-services/annualbiennial-reporting
Filing Fee: $20 (plus $5 per page)
Nebraska Employment Filings
If the organization will have employees, the following filings are required:
1. To Register with the Nebraska Department of Revenue
Complete the Nebraska Tax Application to create an employer withholding account.
Nebraska Department of Revenue
PO Box 98903
Lincoln, NE 68509-8903
Information: (402) 471-5729
Web Site: https://revenue.nebraska.gov/businesses/starting-business-nebraska
Notes: For more information regarding withholding taxes, refer to the Department of Revenue's Frequently Asked Questions about Nebraska Income Tax Withholding and Nebraska Circular EN.
2. To Register with the Nebraska Department of Labor
Complete the employer registration online to obtain an employer account number for unemployment insurance.
Nebraska Department of Labor
Unemployment Insurance Tax
PO Box 94600
Lincoln, NE 68509-4600
Information: (402) 471-9898
Web Site: https://www.dol.nebraska.gov/UITax
Note: For more information, refer to the Department of Labor’s unemployment insurance tax web page and Employer's Guide to Unemployment Insurance.
Click here for Nebraska state statute information.