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ALASKA LEGAL COUNSEL FOR PHILANTHROPY AND THE NONPROFIT SECTOR

ALASKA


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

Starting A Nonprofit Organization in Alaska

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

NONPROFIT FORMATION

Starting a Nonprofit Organization in Alaska: Initial Filings

1. To Incorporate in Alaska

a. Articles of Incorporation may be filed either in hardcopy or online:

To file by paper, submit Articles of Incorporation to:

State of Alaska
Department of Commerce, Community and Economic Development
Division of Corporations, Business and Professional Licensing
CORPORATIONS SECTION
PO Box 110806
Juneau, AK 99811-0806

To file online, access the following website: https://www.commerce.alaska.gov/CBP/Corporation/startpage.aspx?file=CRFIL&entity=NPRO&isforeign=N

Information: 907-465-2550
Fax: 907-465-2974
Web Site: https://www.commerce.alaska.gov/web/cbpl/Corporations/CorpFormsFees.aspx
Filing Fee: $50

b. Within 6 months of filing the Articles of Incorporation, submit the Initial Report online:

Information: 907-465-2550
Fax: 907-465-2974
Web Site: https://www.commerce.alaska.gov/web/cbpl/Corporations/CorpFormsFees.aspx
Filing Fee: $0

3. To Register with the Alaska Attorney General

Submit the Charitable Organization Registration Form to:

Alaska Department of Law
Attorney General's Office
1031 W. 4th Avenue, Suite 200
Anchorage, AK 99501-1994

Info. & Forms: (907) 269-5200
Web Site: http://law.alaska.gov/department/civil/consumer/cpindex.html
Filing Fee: $40

Some organizations may be exempt from registration. Refer to the website above for details.

The Unified Registration Statement form may be filed in place of the Alaska Registration Form.

ANNUAL COMPLIANCE

Annual Filings for Alaska 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. Alaska Department of Commerce, Community and Economic Development

Form: Biennial Report
Due Date: July 2nd, every second year following the year of incorporation.

State of Alaska
Department of Commerce, Community and Economic Development
Division of Corporations, Business and Professional Licensing
CORPORATIONS SECTION
PO Box 110806
Juneau, AK 99811-0806

Information: 907-465-2550
Fax: 907-465-2974
Web Site: https://www.commerce.alaska.gov/web/cbpl/Corporations/BiennialReports.aspx

Filing Fee: $25

Note: Reports received after August 1st will be assessed a late-filing penalty.

3. Alaska Attorney General

Form: Charitable Organization Annual Registration
Due Date: September 1st

Alaska Department of Law
Attorney General's Office
1031 W. 4th Avenue, Suite 200
Anchorage, AK 99501-1994

Info. & Forms: (907) 269-5200
Web Site: http://law.alaska.gov/department/civil/consumer/cpindex.html
Filing Fee: $40.00

Some organizations may be exempt from this filing. Refer to the registration requirements on the Attorney General's website for details.

The Unified Registration Statement form may be filed in place of the Alaska Registration Form.

Note: Some organizations receiving state financial assistance may be required to submit an annual single audit. Refer to the Audit Guide for more information.

EMPLOYMENT FILINGS

Alaska Employment Filings

If the organization will have employees, the following filing is required:

To Register with the Alaska Department of Labor and Workforce Development

Complete the myAlaska Registration to register for unemployment insurance taxes.

Alaska Department of Labor and Workforce Development
Employment Security Tax
P.O. Box 115509
Juneau, AK 99811-5509

Information: (888) 448-3527
Web Site: www.labor.state.ak.us/estax/

Notes: Registration with the Department of Labor and Workforce Development may also be completed in paper form by filing the Employer Registration Form (Form TREG) at the address above.

For more information regarding unemployment insurance taxes, refer to the Department of Labor and Workforce Development's Links for Employers.

STATE STATUTES

Click here for Alaska state statute information.