Starting A Nonprofit Organization in New Jersey

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

NONPROFIT FORMATION

Starting a Nonprofit Organization in New Jersey: Initial Filings

1. To Incorporate in New Jersey

a. Submit the Public Records Filing for New Business Entity (typed or machine printed) to:

New Jersey Dept. of the Treasury
Division of Revenue/Corporate Filing Unit
PO Box 308
Trenton, NJ 08646-0308

Information: (609) 292-9292
Fax: (609) 984-6849
Web Site: www.state.nj.us/njbgs/
Filing Fee: $75

Notes: Expedited service and same day service are available additional fees. These services may be requested either over-the-counter at 33 W. State Street, 5th Floor, Trenton, NJ 08608-1214 or via facsimile (609) 984-6851.

This filing may be completed online.

b. Within 60 days of submitting the Public Records Filing, submit the Business Registration Application to:

New Jersey Department of Revenue
Client Registration
PO Box 252
Trenton, NJ 08646-0252

Information: (609) 292-9292
Fax: (609) 292-4291
Web Site: www.state.nj.us/njbgs/
Filing Fee: $0

Notes: For more details, refer to the Department of the Treasury's website.
This filing may be filed online.

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 Obtain New Jersey Corporate Business Tax Exemption

Organizations that are properly incorporated and operated as nonprofit corporations are automatically exempt from New Jersey corporate business taxes but may also obtain a letter of exemption by submitting Bylaws, Certificate of Incorporation, and an affidavit, signed by an officer of the corporation, indicating that the corporation is:

a. a nonprofit corporation that is not operated to make a profit,
b. organized without capital stock,
c. incorporated under the provisions of Titles 15, 15A, 16, or 17 of the Revised Statutes of New Jersey or under the laws of another state, and
d. not conducted for the pecuniary profit or benefit of any private shareholder or individual

to:

Regulatory Services Branch
New Jersey Division of Taxation
PO Box 269
Trenton, NJ 08695

Information: (609) 292-5994
Web Site: http://www.state.nj.us/treasury/taxation/exemptcbt.shtml
Filing Fee: $0

4. To Obtain New Jersey Sales and Use Tax Exemptions

Submit Form REG-1E (Application for ST-5 Exempt Organization Certificate) along with Bylaws, Certificate of Incorporation, and IRS 501(c)(3) determination letter to:

New Jersey Division of Taxation
Regulatory Services Branch
PO Box 269
Trenton, NJ 08695-0269

Fax: (609) 989-0113
Web Site: www.state.nj.us/treasury/taxation/exemptintro.shtml
Filing Fee: $0

5. To Register with the Attorney General

Upon receiving 501(c)(3) status and before soliciting funds in New Jersey, submit Form CRI-150-I (if funds raised > $25,000 in last fiscal year or organization contracted with a professional fundraiser) or Form CRI-200 (if funds raised < $25,000 or the organization is a bona fide veteran's group) along with Bylaws, Articles of Incorporation, IRS 501(c)(3) determination letter, and most recently filed IRS Form 990 to:

New Jersey Division of Consumer Affairs
Charities Registration & Investigation Section
PO Box 45021
Newark, NJ 07101

Information: (973) 504-6215
Web Site: www.njconsumeraffairs.gov/charities/Pages/charities-registration-information.aspx
Filing Fee: $0-250 (depending on gross contributions)

Notes: Organizations raising $10,000 or less and certain religious organizations and schools are exempt from this filing. Refer to the New Jersey Division of Consumer Affairs website above for details.

The Unified Registration Statement (URS) form may be filed in place of this application. This can be found at the following website: www.multistatefiling.org

ANNUAL COMPLIANCE

Annual Filings for New Jersey Nonprofit Organizations

1. New Jersey Department of the Treasury

Form: Annual Report
Due Date: Last day of the anniversary month of the entity's formation in New Jersey

Web Site: https://www.state.nj.us/treasury/
Filing Fee: $25

Notes: This form must be completed online. For more information, refer to the following web page: https://www.njportal.com/DOR/annualreports/.

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 Jersey Attorney General

Form: CRI-200 or CRI-300R and copy of IRS Form 990 or 990-EZ
Due Date: 6 months after end of fiscal year

New Jersey Division of Consumer Affairs
Charities Registration & Investigation Section
PO Box 45021
Newark, NJ 07101

Information: (973) 504-6215
Web Site: www.njconsumeraffairs.gov/charities/Pages/charities-registration-information.aspx
Filing Fee: $30-$250 (depending on gross contributions)

Notes: The late fee is $25.

If gross contributions over $25,000, or the organization contracted with a professional fundraiser, file form CRI-300R.

Organizations that file form CRI-300R and have over $1,000,000 in gross revenues must also submit a certified independent audit.

EMPLOYMENT FILINGS

New Jersey Employment Filings

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

To Register with the New Jersey Department of Revenue

Complete the online application for employer withholding and unemployment insurance taxes.

New Jersey Department of Revenue
PO Box 252
Trenton, NH 08646-0252

Information: (609) 292-9292
Division of Taxation - Withholding Information: www.state.nj.us/treasury/taxation/freqqite.shtml
Department of Labor and Workforce Development: https://www.nj.gov/labor/ea/

Notes: For more information on unemployment insurance taxes and related matters, refer to the Department of Labor and Workforce Development's Employer Handbook and FAQs.

STATE STATUTES

Click here for New Jersey state statute information.

NEW JERSEY