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.
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 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*
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/
Click here for Delaware state statute information.