The Law Firm for Non-Profits, P.C.

Links to State Nonprofit Laws, Forms, Annual Filings Information and Other Resources

• Arizona
• California
• Colorado
• District of Columbia
• Illinois
• Indiana
• Maine
• Montana
• New Jersey
• New York
• North Carolina
• Ohio
• Pennsylvania
• Texas
• Washington
• Uniform Registration Statement

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Arizona

• Arizona nonprofit corporations that solicit funds must file a Charitable Organization Financial Statement with the Secretary of State's office each January, as well as no later than three days after its first solicitation.

California

• Nonprofit Public Benefit Corporation Law (Sections 5110-6910)
• Nonprofit Religious Corporation Law (Sections 9110-9690)
• Nonprofit Mutual Benefit Corporation Law (Sections 7110-8910)
• California Annual Information Return and Instructions (Form FTB 199).
• Business Income Return for Exempt Organizations (Publication 109) for reporting tax on unrelated business income.
• Annual filing with the California Attorney General's Registry of Charitable Trusts (Form RRF-1) due four months and fifteen days after the last day of the corporation's fiscal year (i.e., due either May 15 or November 15). This is a change as of 2001. (In prior years, the form was due on January 15.) Severe penalties apply to late submissions, including those that do not include the proper fee. See the form instructions and an RRF-1 FAQ at the Attorney General's web site for additional information.
• Statement by Domestic Nonprofit Corporation. This form is generally mailed to each California nonprofit corporation annually by the California Secretary of State's office near the anniversary of its date of incorporation. If not received by that date, call 916-653-2121.
• Attorney General's Guide for Charities and 2001 Supplement.
• Attorney General's Registry of Charitable Trust web site.
• Information on Raffles.
• California makes it easy to determine required state and local permits. Go to CALGold, enter your type of business (e.g., "nonprofit" or "tax exempt") and city to get the information.

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Colorado

• Colorado Revised Nonprofit Corporation Act (starts at Article 121)
• Colorado Taxation Code, Title 39 (Property Exempt from Taxation)

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District of Columbia

• Corporations Division -- Forms for Nonprofit Corporations
• District of Columbia Nonprofit Corporation Act

Illinois

• General Not-for-Profit Corporation Act of 1986

Indiana

• Indiana Nonprofit Corporation Act
• Department of Revenue (General Forms)
• Annual Gross Income Tax Exemption Report

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Maine

• Maine's annual report form for nonprofits is sent to the corporation's registered agent each year. It is not available on the Internet. However, if the form is not received by the beginning of April of each year, the Corporate Reporting and Information Section of the Maine Secretary of State's office should be contacted at 207-287-4190.

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Montana

• Montana's annual report form is normally furnished by the Secretary of State's office. It can also be accessed on the Internet at http://www.state.mt.us/sos/assets/ business/forms/annualr.pdf.
• The Montana Nonprofit Corporation Act

New Jersey

• New Jersey Nonprofit Corporation Act
• New Jersey Charity Registration Section

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New York

• New York Not-For-Profit Corporation Law
• New York Charities' annual financial report (Form CHAR 497)
• IRS Form 990, 990-PF or 990-EZ.
• Securities Schedule (Form CHAR 003)
• C.P.A. review (total annual revenue between $25,000 and $75,000) or audit (annual revenue over $150,000).
• Complete instructions may downloaded found at this link.

North Carolina

• Dept. of Revenue State Taxation and Nonprofit Organizations Publication
• North Carolina Nonprofit Corporation Act

Ohio

• Ohio Nonprofit Corporation Law
• Continued Existence Form (due every 5 years)
• Forms for Sales and Use Tax Exemption
• Attorney General's Charitable Law Section
• Charity Registration Information
• Guide for Board Members

Pennsylvania

• Institution of Purely Public Charity Registration Statement, together with IRS Form 990, 990-PF or 990-EZ, are due no later than 135 days following the corporation's fiscal year end. Exemptions are granted for certain religious organizations and "purely public charities" that receive contributions of less than $25,000 per year provided that the institution’s program service revenue does not equal or exceed $5,000,000.

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Texas

• The quadrennial Report of Domestic and Foreign Corporation can be downloaded in either Adobe Acrobat or Microsoft Word format.

Washington

• Washington Nonprofit Corporation Act
• Washington Corporation Act (Director Indemnification) (see sections 23B.04.500 - 590)
• Charities forms and informational publications (including registration forms) from the WA Secretary of State

Uniform Registration Statement

• Uniform Registration Form (multi-state)
• State charity registration filing requirements (site maintained by the Internet Nonprofit Center)

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