Nonprofit Law Resource Library
State-By-State Initial Compliance - Maine
Initial Filings for Maine Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in Maine
Submit Articles of Incorporation (Form MNPCA-6) to:
Secretary of State
Corporate Examining Section
101 State House Station
Augusta, ME 04333-0101 Information: (207) 624-7740
Web Site: www.maine.gov/sos/
Filing Fee: $20To 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.To Obtain Maine Income Tax and Sales & Use Tax Exemptions
Submit the appropriate Sales and Use Tax exemption form along with a statement of purposes of the organization and a copy of the 501(c)(3) Determination Letter from the IRS to:
State of Maine
Maine Revenue Services
24 State House Station
Augusta, ME 04333-0024 Information: (207) 624-9693
Fax: (207) 287-6628
Web Site: www.state.me.us/revenue/
Filing Fee: $25Notes: a. Each type of exempt organization is required to file a different application. See the following web site to determine which form your organization must file. www.state.me.us/revenue/salesuse/exmptindex.html
b. State income tax exemption is automatic for organizations that have received their 501(c)(3) status from the IRS.To Register with the Maine Department of Professional & Financial Regulation
Submit the Charitable Organization Registration Form along with a copy of the 501(c)(3) Determination Letter from the IRS to:
State of Maine
Department of Professional & Financial Regulation
Charitable Solicitations
35 State House Station
Augusta, ME 04333-0035 Information: (207) 624-8624
Fax: (207) 624-8637
Web Site: www.maine.gov/pfr/professionallicensing/index.shtml
Filing Fee: $50Notes: a. The Unified Registration Statement form may be filed in place of the Charitable Organization Registration Form. (www.multistatefiling.org/)
b. May not solicit contributions until the organization has been registered with the Department of Professional & Financial Regulation's office for 30 days.
