Nonprofit Law Resource Library
State-By-State Initial Compliance - North Dakota
Initial Filings for North Dakota Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
For comprehensive information on starting a nonprofit organization in North Dakota, please refer to the Secretary of State's publication, "How to Begin and Maintain a Nonprofit Corporation in the State of North Dakota”.
To Incorporate in North Dakota
Submit Articles of Incorporation to:
Business Division
Secretary of State, State of North Dakota
600 E. Boulevard Ave., Dept. 108
Bismarck, ND 58505-0500 Information: (800) 352-0867
Fax: (701) 328-2992
Web Site: www.nd.gov/sos
Filing Fee: $30Note: The articles of incorporation must be accompanied by a signed consent of the registered agent and an additional $10 fee. 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.To Obtain North Dakota Corporate Income Tax Exemption
Nonprofit organizations that are exempt from federal taxes are automatically exempt from North Dakota income taxes and need not apply for exemption.
To Obtain North Dakota Sales Tax Exemption
In general, nonprofit organizations are not exempt from paying sales tax on purchases of tangible personal property. Some exemptions do exist for government units, schools, nursing homes and hospitals. In some cases, nonprofits are also exempt from collecting sales tax on sales that would otherwise be taxable. For more information on sales tax exemptions, refer to the Secretary of State's publication on Starting a Nonprofit.
To Register with the North Dakota Secretary of State
Prior to soliciting funds in North Dakota, nonprofit organizations must register with the secretary of state by filing the Charitable Organization Registration Statement along with a financial statement or most recent Form 990 to:
Business Division
Secretary of State, State of North Dakota
600 E. Boulevard Ave., Dept. 108
Bismarck, ND 58505-0500 Information: (800) 352-0867
Fax: (701) 328-1690
Web Site: www.nd.gov/sos
Filing Fee: $25
