Starting A Nonprofit Organization in New Mexico

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

NONPROFIT FORMATION

Starting a Nonprofit Organization in New Mexico: Initial Filings

1. To Incorporate in New Mexico

a. Submit the Articles of Incorporation with one duplicate copy and a signed statement by the registered agent to:

Secretary of State
Corporations Bureau
Chartered Documents Division
325 Don Gaspar, Suite 300
Santa Fe, NM 87501

Information: (505) 827-4508
Web Site: https://www.sos.state.nm.us/business-services/business-maintenance/domestic-nm-nonprofit-corporation/
Filing Fee: $25

b. Within 30 days of the date on which the Secretary of State issues a Certificate of Incorporation, the organization must file an Initial Report. Submit this report to:

Secretary of State
Corporations Bureau
Chartered Documents Division
325 Don Gaspar, Suite 300
Santa Fe, NM 87501

Information: (505) 827-4508
Web Site: https://www.sos.state.nm.us/business-services/business-maintenance/domestic-nm-nonprofit-corporation/
Filing Fee: $10

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 Register with the New Mexico Tax and Revenue Department

Tax exempt organizations with no tax liabilities are not required to register. However, they may wish to do so in order to obtain Nontaxable Transaction Certificates which are used to claim exemption from the Gross Receipts Tax when purchasing tangibles or services.

Taxation and Revenue Department
Manuel Lujan Sr. Building
1200 South St. Francis Drive
PO Box 5374
Santa Fe, NM 87502-5374

Information: (505) 827-0951
Fax: (505) 827-9876
Web Site: tax.newmexico.gov/
Filing Fee: $0

Notes: This registration may also be completed online.

For more information, refer to the New Mexico Revenue Department's Information for Nonprofits

4. To Obtain Corporate Income and Franchise Tax Exemptions

Federally exempt 501(c) organizations are automatically exempt from corporate income and franchise taxes and need not apply for exemption. If the organization has unrelated business income, then it must file the corporate income return and pay the appropriate tax on the unrelated income. For more information, refer to the New Mexico Revenue Department's website.

5. To Register with the Attorney General

Before soliciting funds or within 30 days of forming in New Mexico (whichever comes first), register with the Attorney General online (https://secure.nmag.gov/coros/) and submit a copy of the IRS Determination letter, a copy of the IRS 1023 application, a copy of the Articles of Incorporation and the Bylaws, and a copy of the most recent IRS Form 990.

Information: (505) 827-6000
Fax: ( 505) 827-5826
Web Site: www.nmag.gov
Filing Fee: $0

Notes: Some organizations, such as religious organizations and educational institutions, may be exempt from registration and annual reporting requirements. Consult the Charitable Solicitations Statute to determine if your organization is exempt.

Organizations that file IRS Form 990 and have more than $500,000 in gross revenues must also submit a copy of a full audit conducted by an independent CPA.

Failure to file on time will result in a $100 penalty.

ANNUAL COMPLIANCE

Annual Filings for New Mexico Nonprofit Organizations

1. New Mexico Secretary of State

Form: Annual Report
Due Date: 4 ½ months after end of fiscal year

Secretary of State
Corporations Bureau
325 Don Gaspar, Suite 300
Santa Fe, NM 87501

Information: (505) 827-4508
Web Site: https://portal.sos.state.nm.us/BFS/online/
Filing Fee: $10

2. 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.

3. New Mexico Attorney General

Form: Annual Report
Due Date: 6 months after end of fiscal year

Information: (505) 827-6000
Fax: (505) 827-5826
Web Site: www.nmag.gov/charities.aspx
Filing Fee: $0

Note: This filing must be completed online:https://secure.nmag.gov/corsos/.

Organizations that file IRS Form 990 and have more than $750,000 in gross revenues must also submit a copy of a full audit conducted by an independent CPA.

Failure to file on time will result in a $100 penalty.

EMPLOYMENT FILINGS

New Mexico Employment Filings

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

1. To Register with the New Mexico Taxation & Revenue Department

If the organization has not already done so, complete the Online Business Registration for withholding and workers compensation taxes.

Taxation and Revenue Department
Manuel Lujan Sr. Building
1200 South St. Francis Drive
PO Box 5374
Santa Fe, NM 87502-5374

Information: (505) 827-0951
Fax: (505) 827-9876
Web Site: https://tap.state.nm.us/tap/_/

Notes: For more information, refer to the Taxation and Revenue Department's Frequently Asked Questions and Wage Withholding Taxes web page.

2. To Register with the New Mexico Department of Workforce Solutions

New Mexico Department of Workforce Solutions
PO Box 2281
Albuquerque, NM 87103

Information: 505-841-8576
Web Site: www.dws.state.nm.us/Unemployment-Insurance/UI-Information/What-You-Should-Know-About-UI/10-Things

STATE STATUTES

Click here for New Mexico state statute information.

NEW MEXICO