North Dakota Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in North Dakota. If you are looking to form nonprofit in North Dakota, please visit our Start Your North Dakota Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in North Dakota. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

A smiling woman in front of her computer.
1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

By the 15th day of the 5th month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

2 File North Dakota Corporate Tax Exemption Renewals

Not required



There is no renewal application for North Dakota tax exemptions, however, businesses may be required to update address and officer information when changes occur.

More information: North Dakota Office of State Tax Commissioner
3 File North Dakota Sales Tax Exemption Renewals

Not required



North Dakota does not currently offer general sales tax exemptions for nonprofits.

More information: North Dakota Office of State Tax Commissioner
4 File North Dakota Annual Report
Agency:North Dakota Secretary of State
Filing Method:

Online

Agency Fee:

$10

Due:

Annually by February 1.

Law:

N.D.C.C. § 10-33-139 

Penalties:

$5 late fee and your corporation may face dissolution or revocation at one year late.

Notes:
  • Anyone with authority may file.
  • Original signatures are not required.
5 Renew the Charitable Solicitation Registration

North Dakota Charitable Organization Registration

Agency:North Dakota Secretary of State
Law:

North Dakota Century Code, Ch. 50-22

Foreign Qualification is Prerequisite:Yes
Registered Agent (Special Agency) Required?No

One-Time Exemption Registration

Exemption Eligible Organizations:
  • An organization that solicits funds for an institution of higher learning
  • A private or public elementary or secondary school
  • An organization that uses only volunteer unpaid fundraisers and that solicits funds for a political subdivision or other government entity or for a civic or community project in which the contributions received are used solely for the project and none of the contributions inure to the benefit of any individual
  • A charitable organization or person that solicits contributions for any person specified by name at the time of the solicitation if all the contributions received are transferred within a reasonable time after receipt to the person named or that person's parent, guardian, or conservator with no restriction on their expenditure and with no deduction
  • A religious society or organization that is exempt from filing a federal annual information return pursuant to Internal Revenue Code section 6033(a)(2)(A) (i) and (iii) [26 U.S.C. 6033(a)(2)(A)(i) and (iii)] or Internal Revenue Code section 6033(a)(2)(C)(i) [26 U.S.C. 6033(a)(2)(C)(i)]
  • Any candidate for national, state, or local elective office or political party or
    other committee required to file information with the federal election
    commission, a state election commission, or an equivalent office or agency.
Law:

NDCC § 50-22-01

Initial Registration
Charitable Organization Registration Statement

Filing Method:

Online

Agency Fee:

$25

Turnaround:

4-6 weeks

Original Ink:Not required
Notarization Required?:Not required
Notes:
  • One officer must sign and it must be notarized.
  • Some North Dakota counties and municipalities may require charities that solicit in-person to register prior to fundraising.
Before you Apply:

Domestic Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • Obtain a certificate of good standing from your home state (to be filed during the foreign qualification process). The certificate cannot be more than 6 months old when filing foreign qualification documents.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
How to Apply:

Domestic Applicants:

  1. Create a FirstStop online account and file entity formation documents through the North Dakota Secretary of State.
  2. After entity approval, file a charitable organization registration using FirstStop.

Foreign Applicants:

  1. Create a FirstStop online account and file foreign qualification documents through the North Dakota Secretary of State.
  2. After entity approval, file a charitable organization registration using FirstStop.
Required Attachments:

  • IRS form 990
  • IRS determination letter
  • List of officers and directors
  • Professional fundraising contracts
  • A list of officer and director compensation

Registration Renewal

Filing Method:

Online

Agency Fee:

$10

Due:

  • Annually by September 1. If you initially apply in July or August, you get a waiver until the following September.
  • Renewals may be filed up to 60 days prior to the expiration date.
Due Date Extension:

Due dates can be extended for 3 months beyond the original due date by submitting an amendment through the online portal.

Original Ink:Not required
Notarization Required?:Not required
Penalties:

Charities that do not renew their registration by the due date or approved extension must go through the reregistration process. 

Required Attachments:

  • List of officers and directors
  • A list of officer and director compensation

Reinstatement

Filing Method:

Online

Agency Fee:

$25 reregistration fee + $10 filing fee

Penalties:

Charities suspected of violating the North Dakota Charitable Organizations Soliciting Contributions Act may have their registration denied, suspended, or revoked by the Secretary of State. Upon application by the Secretary of State or Attorney General, the court may issue the following remedies:

  • enjoinment from solicitation
  • civil penalties of up to $5,000 per violation
  • denial of registration for up to 5 years
  • other relief as deemed appropriate

A conviction of knowingly violating this Act is considered a Class A misdemeanor. A conviction of soliciting with a revoked registration is considered a Class C felony. 

Notes:

Charities wishing to renew a lapsed registration must submit a reregistration filing, financials from the most recent fiscal year, and payment of the required fees. 

Required Attachments:
  • List of officers and directors
  • A list of officer and director compensation

Change of Fiscal Year

Filing Method:

Online

Agency Fee:

$0

Notes:

Changes to the fiscal year of a charity can be reported through the online portal.

Cancelation

Filing Method:

Online

Notes:

To close out your registration, all financial reports must be submitted and current to the last day solicitations took place in North Dakota. Once these documents are filed, the registration can be canceled through the online portal.

6Maintain a North Dakota Registered Agent

Maintain a registered agent that has a street address in North Dakota. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Fargo , ND to maintain compliance with the state requirement.

Harbor Compliance® proudly partners with the North Dakota Association of Nonprofit Organizations to provide insightful resources and compliance solutions to nonprofits in North Dakota.



Contact Our Team

Complete the form and we will reach out within one business day.

Continue reading

Fundraising Compliance

Learn how to stay compliant with charitable solicitation laws.

Read the guide