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

Nevada

Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Nevada Registration and Compliance

Welcome to the registration and compliance page for Nevada nonprofit organizations. Below you will find information on initial filings required to form a new nonprofit organization in Nevada, 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 Nevada. 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 Nevada: Initial Filings

1. To Incorporate in Nevada

a. Submit the Articles of Incorporation along with a Customer Order Instruction Form to:

Secretary of State
New Filings Division
204 N. Carson Street, Suite 4
Carson City, NV 89701-4520

Information: (775) 684-5708
Web Site: nvsos.gov
Filing Fee: $50

Notes: Various levels of expedited processing can be purchased for between $125.00 (24 hour) and $1,000 (1 hour).

The organization must appoint a resident agent who resides in Nevada and who must sign a certificate of acceptance.

All incorporators must sign the Articles of Incorporation.

b. On or before the last day of the first month following the intial registration date, the Secretary of State must be in possession of the Initial List of Officers, Directors and Resident Agent Form. Submit this form to:

Secretary of State
Status Division
202 N. Carson Street
Carson City, NV 89701-4201

Information: (775) 684-5708
Web Site: nvsos.gov
Filing Fee: $25

Notes: The Initial List of Officers, Directors and Resident Agent Form may also be filed online.

If the organization will be soliciting funds in Nevada, it must also file a Charitable Solicitation Registration Statement. Some organizations may be exempt from this requirement. Refer to the Secretary of State's website regarding charitable solicitations for more information.

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 (valid until April 30, 2020 after which all applications must be submitted online at Pay.gov): 

Internal Revenue Service
Attention: EO Determination Letters
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. For more information about this filing, refer to the IRS website.

3. To Obtain Nevada Sales and Use Tax Exemptions

Submit the Application for Sales/Use Tax Exemption along with a copy of the organization's Bylaws, Articles of Incorporation, current financial statements and IRS Determination Letter to:

Nevada Department of Taxation
1550 College Parkway #115
Carson City, NV 89706-7921

Information: (775) 684-2000
Web Site: www.tax.state.nv.us/
Filing Fee: $0

4. To Register for Charitable Solicitations

File a Charitable Solicitation Registration Statement (CSRS) with the Secretary of State's Commercial Recording Division:

Nevada Secretary of State's Office
Commercial Recordings Division
202 North Carson Street
Carson City, NV 89701

Information: (775) 684-5708
Web Site:https://www.nvsos.gov/sos/licensing/charitable-organizations
Filing Fee: $0

Note: There are two different forms. One for Nevada corporations and foreign corporations registered to do business in Nevada and one for foreign corporations not required to be registered to do business in Nevada.


Annual Filings for Nevada Nonprofit Organizations

1. Nevada Secretary of State

Form: Annual List of Officers, Directors and Resident Agent
Due Date: Annually on or before the last day of the first month after the date of incorporation.

Secretary of State
202 N. Carson Street
Carson City, NV 89701-4299

Information: (775) 684-5708
Fax: (775) 684-7123
Web Site: www.nvsos.gov
Filing Fee: $25

Notes: This filing may also be completed online at the website above.

If the organization will continue or begin soliciting funds in Nevada, it must also file a Charitable Solicitation Registration Statement. Some organizations may be exempt from this requirement. Refer to the Secretary of State's website regarding charitable solicitations for more information.

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. Nevada Secretary of State

Form: Charitable Solicitation Registration Statement 
Due Date: Annually on or before the last day of the month in which the original registration was filed.

Nevada Secretary of State's Office
Commercial Recordings Divisi
202 North Carson Street
Carson City, NV 89701

Information: (775) 684-5708
Web Site:https://www.nvsos.gov/sos/licensing/charitable-organizations
Filing Fee: $0

Note: There are two different forms. One for Nevada corporations and foreign corporations registered to do business in Nevada: https://www.nvsos.gov/sos/home/showdocument?id=2912 and one for foreign corporations not required to be registered to do business in Nevada: https://www.nvsos.gov/sos/home/showdocument?id=4024.


Nevada Employment Filings

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

To Register with the Nevada Employment Security Division

Complete the New Employer Registration to register for unemployment insurance taxes.

Nevada Employment Security Division
500 E. Third Street
Carson City, NV 89713-0030

Information: (775) 684-6310
Web Site: https://detr.nv.gov/Page/Employment_Security_Division

Notes: Registration with the the Employment Security Division may also be completed in paper form by filing the Business Registration (Form APP-01.00) and the Supplemental Registration Form (Form NUCS-4058) with the Employment Security Division at the address above.

For more information regarding unemployment insurance taxes, refer to the Employment Security Division's Employer Handbook and Frequently Asked Questions.

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.

Print this page

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.

Learn More
Back To Top