Nonprofit Law Resource Library
State-By-State Initial Compliance - District of Columbia
Initial Filings for District of Columbia Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in the District of Columbia
Submit two original signed sets of Articles of Incorporation to:
Department of Consumer and Regulatory Affairs
941 North Capitol Street, N.E.
Washington, D.C. 20002
Information: (202) 442-4432
Web Site: www.brc.dc.gov
Filing Fee: $70Notes: Certified copies are $35 per document.
For a District of Columbia nonprofit planning guide please refer to the following website: brc.dc.gov/nonprofit/nonprofit.aspTo Obtain District of Columbia Tax Exemptions
a. Submit form FR-500 to:
Office of Tax and Revenue
941 North Capitol Street, N.E.
Washington, D.C. 20002 Information: (202) 727-4829
Web Site: cfo.dc.gov
Filing Fee: $0Notes: This application can be filled out on-line at:www.taxpayerservicecenter.com/FR500_Instructions.jsp
Nonprofit organizations subject to tax on unrelated business income are required to file a Form D-20, Corporation Franchise Tax return.b. While filing for 501(c)(3) tax-exempt status, submit Form 164 along with Articles of Incorporation and IRS determination letter (if available) to:
Office of Tax & Revenue
PO Box 556
Washington, D.C. 20044-0556 Information: (202) 442-6586
Fax: (202) 442-6882
Web Site: cfo.dc.gov
Filing Fee: $0To Register to Conduct Charitable Solicitations
Submit a Basic Business License Application to:
Bank of America
Attention: DC Government Wholesale
Lockbox #91360 , Mail Code MD4-301-18-04
18th Floor, 225 North Calvert Street
Baltimore, MD 21202 Information: (202) 442-4311 (Dept. of Consumer & Regulatory Affairs)
Web Site: www.dcra.dc.gov
Filing Fees: $303 (for Charitable Solicitation License)
$295 (for General Business License)Notes: Nonprofit organizations that seek funds from their members only are required to obtain a General Business License. Nonprofit organizations that conduct fundraising campaigns outside of their membership or seek federal, local or private foundation grants must obtain a Charitable Solicitation License. Both licenses are valid for two years.
Private Foundations should obtain a General Business License.
Some organizations, such as churches may be exempt from these registrations.
For more information on these filings and the requirements, refer to the DCRA's frequently asked questions.To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192 Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $750 ($300 if revenues less than $10,000/year)Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
$ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
$ 3,000 for group exemption letters.
For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.
