Starting A Nonprofit Organization in North Dakota

Welcome to the registration and compliance page for North Dakota nonprofit organizations. Below you will find information on initial filings required when starting a nonprofit organization in North Dakota, 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 North Dakota.

NONPROFIT FORMATION

Starting a Nonprofit Organization in North Dakota: Initial Filings

1. To Incorporate in North Dakota

Submit Articles of Incorporation to:

Business Registration Unit
Secretary of State, State of North Dakota
600 E. Boulevard Ave., Dept. 108
Bismarck, ND 58505-0500

Information: (800) 352-0867
Fax: (701) 328-2992
Web Site: https://sos.nd.gov/business/nonprofit-services/nonprofit-corporation
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 North Dakota Corporate Income Tax Exemption

Nonprofit organizations that are exempt from federal taxes are automatically exempt from North Dakota income taxes and need not apply for exemption.

4. To Obtain North Dakota Sales Tax Exemption

In general, nonprofit organizations are not exempt from paying sales tax on purchases of tangible personal property. Some exemptions do exist for government units, schools, nursing homes and hospitals. In some cases, nonprofits are also exempt from collecting sales tax on sales that would otherwise be taxable. For more information on sales tax exemptions, refer to the Secretary of State's publication on Starting a Nonprofit.

5. To Register with the North Dakota Secretary of State

Prior to soliciting funds in North Dakota, nonprofit organizations must register with the Secretary of State by filing the Charitable Organization Registration Statement along with a financial statement or most recent Form 990 to:

Business Division
Secretary of State, State of North Dakota
600 E. Boulevard Ave., Dept. 108
Bismarck, ND 58505-0500

Information: (800) 352-0867
Fax: (701) 328-1690
Web Site: https://sos.nd.gov/business/nonprofit-services/charitable-organizations
Filing Fee: $25

ANNUAL COMPLIANCE

Annual Filings for North Dakota 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. North Dakota Secretary of State

Form: Annual Report
Due Date: September 1

Business Division
Secretary of State, State of North Dakota
600 E. Boulevard Ave., Dept. 108
Bismarck, ND 58505-0500

Information: (800) 352-0867
Fax: (701) 328-2992
Web Site: https://sos.nd.gov/business/nonprofit-services/nonprofit-corporation/nonprofit-corporation-annual-report
Filing Fee: $10

EMPLOYMENT FILINGS

North Dakota Employment Filings

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

1. To Register with the North Dakota Office of State Tax Commissioner

Complete the online registration to create an employer withholding account.

North Dakota Office of State Tax Commissioner
Business Registration
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599

Information: (701) 328-1241
Fax: (701) 328-0332
Web Site: www.nd.gov/tax/withholding/

This registration may also be completed in paper format by completng and filing the Application for Income Tax Withholding at the address above or by fax.

For more information regarding withholding taxes, refer to the Office of State Tax Commissioner's Income Tax Withholding Forms and Instructions Page.

2. To Register with the Job Service North Dakota

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

Job Service North Dakota
UI Tax and Field Service
PO Box 5507
Bismarck, ND 58506-5507

Information: (701) 328-2814
Web Site: www.jobsnd.com/unemployment-business

Notes: This registration may also be completed in paper form by completing and filing the Report to Determine Liability at the address above.

For more information, refer to the Job Service North Dakota's Employer's Guide.

STATE STATUTES

Click here for North Dakota state statute information.

NORTH DAKOTA