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Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Nebraska Registration and Compliance

Welcome to the registration and compliance page for Nebraska nonprofit organizations. Below you will find information on initial filings required to form a new nonprofit organization in Nebraska, 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 Nebraska. To navigate to one of these sections, click on the appropriate link on the left of this page.

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:

Starting a Nonprofit Organization in Nebraska: Initial Filings

Nebraska Registration and Compliance

1. To Incorporate in Nebraska

Submit Articles of Incorporation along with an exact or conformed copy to:

Secretary of State
PO Box 94608
Lincoln, NE 68509-4608

Information: (402) 471-4079
Web Site: www.sos.state.ne.us/dyindex.html
Filing Fee: $10 (plus $5 per page)

Note: There is no prescribed form for the articles of incorporation. Refer to the Nebraska nonprofit statute for requirements.

The Articles of Incorporation may also be filed online through the Corporate Document eDelivery Website.

2. To Obtain 501(c) Tax-Exempt Status

a. Submit Form 1023 (501(c)(3) organizations) electronically at Pay.gov. Form 1024 (for other 501(c) organizations) should be submitted by mail to:

Note new address: 

Internal Revenue Service
TE/GE Stop 31A Team 105
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: $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 Nebraska Sales Tax Exemption

In general, nonprofit organizations are not exempt from paying sales tax on purchases made as a consumer. Consult the publication "The Nebraska Taxation of Nonprofit Organizations" for a list of specific exemptions. Purchases made for resale are exempted, but must be accompanied by Form 13.

Nonprofit organizations are also not exempt from collecting sales tax on sales made by the organization. Refer to "The Nebraska Taxation of Nonprofit Organizations" for the few exceptions. Questions should be directed to:

Nebraska State Office Building
301 Centennial Mall South
PO Box 94818
Lincoln, NE 68509-4818

Information: (402) 471-5729
Web Site: www.revenue.ne.gov/

4. To Obtain Nebraska Income Tax Exemption

Nonprofit organizations exempt from federal income taxes are automatically exempt from Nebraska income taxes. If the organization has unrelated business income, then it must file either Form 1120N, or Form 1041N (trusts).

Annual Filings for Nebraska Nonprofit Organizations

1. Nebraska Secretary of State

Form: Biennial Report
Due Date: April 1 of each odd-numbered year

Secretary of State
Corporate Business Services
PO Box 94608
Lincoln, NE 68509

Information: (402) 471-4079
Web Site: www.sos.state.ne.us
Filing Fee: $20 (plus $5 per page)

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.

Nebraska Employment Filings

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

1. To Register with the Nebraska Department of Revenue

Complete the Nebraska Tax Application to create an employer withholding account.

Nebraska Department of Revenue
PO Box 98903
Lincoln, NE 68509-8903

Information: (402) 471-5729
Web Site: www.revenue.nebraska.gov/withhold.html

Notes: For more information regarding withholding taxes, refer to the Department of Revenue's Frequently Asked Questions about Nebraska Income Tax Withholding and Nebraska Circular EN.

2. To Register with the Nebraska Department of Labor

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

Nebraska Department of Labor
Unemployment Insurance Tax
PO Box 94600
Lincoln, NE 68509-4600

Information: (402) 471-9898
Web Site: www.dol.nebraska.gov/Home/Businesses

Note: For more information, refer to the Department of Labor’s unemployment insurance tax web page and Employer's Guide to Unemployment Insurance.

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.

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Registration & Compliance Services

Hurwit & Associates offers comprehensive compliance and reporting services to nonprofit organizations and charitable fundraisers. We help clients remain in good standing with state corporate, tax, charities and employment offices throughout the U.S.

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