facebook linkedin-square google-plus menu-arrow angle-left angle-right envelope angle-double-right level-up envelope phone map-marker
Back To Top

North Dakota

Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

North Dakota Registration and Compliance

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

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: www.nd.gov/sos
Filing Fee: $40

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 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: www.nd.gov/sos
Filing Fee: $25


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.

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: www.nd.gov/sos
Filing Fee: $10


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.

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.

Compliance Reminder Service Sign Up
Back To Top