logo with tagline

DELAWARE LEGAL COUNSEL FOR PHILANTHROPY AND THE NONPROFIT SECTOR

DELAWARE


INFORMATION AND RESOURCES ON NONPROFIT LAW & REGULATION
      NONPROFIT LAW LIBRARY     STATE-BY-STATE REGISTRATION & COMPLIANCE

Starting A Nonprofit Organization in Delaware

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

NONPROFIT FORMATION

Starting a Nonprofit Organization in Delaware: Initial Filings

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: https://icis.corp.delaware.gov/ecorp2/
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.

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 COMPLIANCE

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
Web Site: www.state.de.us
Filing Fee: $25*

Notes: $200 late fee (with interest) after March 1st.
The Annual Report may be filed online.
For more information refer to the Division of Corporations' website.

EMPLOYMENT FILINGS

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.

STATE STATUTES

Click here for Delaware state statute information.