Almost every state has an ongoing nonprofit annual report requirement for nonprofit corporations such as churches. This is business you need to take care of regularly. Or this could happen…
Almost every year I get a panicked phone call or email from one of my churches. They’ve gotten a notice that their corporation was suspended or dissolved and they don’t always understand why. The nonprofit annual report has always been the problem. Or, rather, them not filing one when it was due.
In case you were still wondering, getting your corporation get shut down by the state is not a good idea. It’s usually fixable, but what a hassle! You’ll spend about as much time getting it reinstated as you did filing the original paperwork to get incorporated in the first place.
Filing your nonprofit annual report on time is a much easier way to go.
What is a Nonprofit Annual Report?
Basically, your state just wants to know that you’re still out there helping people with your nonprofit activities. And they want to make sure they have up-to-date contact information. Most states just need your current:
- physical address
- mailing address (as applicable)
- officers and/or directors
- registered agent and the agent’s address
That usually makes a nonprofit annual report very short and easy to file.
When is My Nonprofit Annual Report Due?
Your state will mail you some kind of reminder. This is a bad system to rely on for a couple of reasons:
- sometimes mail gets lost in transit
- churches often get fake reminders that trick you into paying exorbitant fees
- if you changed your address and forgot to tell them, you’re not going to get the notice
Instead, reference this chart with links to the nonprofit annual report details for (soon) all 50 states and DC. Then set a recurring calendar reminder for yourself so you don’t have to rely the notice they mail you.
Stuff changes all the time! Be sure to click through the link to your state’s website and double check me before you set your reminder. This is especially important because the information is increasingly customized – states require “look up your entity” as the first step and don’t publish general information about due dates or even filing fees. So look it up!
| State | Frequency | Due Date | Fee (as of Nov 2018) |
|---|---|---|---|
| Alabama | I found no requirement | ||
| Alaska | every other year | due by July 2nd every other year based on the year of your initial filing (always an even year or odd year) | $25 |
| Arizona | every year | on the anniversary of the church’s incorporation | $10 |
| Arkansas | every year | by August 1st | $0 |
| California | every other year | within 90 days of incorporation AND every other year on the anniversary of the church’s incorporation | $20 |
| Colorado | every year | up to 2 months prior to your custom “periodic report month” (look it up using the link to the left) | $10 |
| Connecticut | religious corporations do not file (but other nonprofits must) | ||
| Delaware | every year | on or before March 1 | $50? (unclear) |
| District of Columbia | every other year | April 1 following the year of incorporation, then every other year by April 1 | $80 |
| Florida | every year | by May 1 | |
| Georgia | every year | in the first calendar quarter (Jan – Mar) | $30 |
| Hawaii | every year | by the end of the calendar quarter in which you incorporated (so, due Mar 31, Jun 30, Sep 30 or Dec 31) | $5 |
| Idaho | every year | by the end of the month in which you originally incorporated | $0 |
| Illinois | every year | before the first day of the month of your incorporation | |
| Indiana | every other year | in the anniversary month of the church’s incorporation | |
| Iowa | |||
| Kansas | every year | in five and a half months after the end of your fiscal year (so, usually due in May) | |
| Kentucky | every year | in the first half of the calendar year (Jan – Jun) | |
| Louisiana | every year | before the anniversary date of incorporation | |
| Maine | |||
| Maryland | every year | by April 15 | |
| Massachusetts | |||
| Michigan | every year | by October 1 | $20 |
| Minnesota | |||
| Missouri | every year | by August 31 | |
| Mississippi | every year | by April 15 | |
| Montana | every year | by April 15 | |
| Nebraska | |||
| Nevada | every year | on the anniversary of the church’s incorporation | |
| New Hampshire | |||
| New Jersey | |||
| New Mexico | every year | within the 3 months following the close of the church’s fiscal year (so, usually due in Mar) | |
| New York | every other year | on the anniversary of the church’s incorporation | |
| North Carolina | I found no requirement | ||
| North Dakota | every year | in January | |
| Ohio | every 5 years | on the anniversary of the church’s incorporation | |
| Oklahoma | every year | on or before the anniversary date of incorporation | |
| Oregon | every year | on or before the anniversary date of incorporation | |
| Pennsylvania | |||
| Rhode Island | |||
| South Carolina | |||
| South Dakota | |||
| Tennessee | every year | by the first day of the fourth month after the end of your fiscal year (so, usually due in Mar) | |
| Texas | on demand, but not more than every 4 years | due date specified in the state’s demand | $5 |
| Utah | every year | on the anniversary of the church’s incorporation | |
| Vermont | |||
| Virginia | every year | on the anniversary of the church’s incorporation | |
| Washington | |||
| West Virginia | I found no requirement | ||
| Wisconsin | every year | on the anniversary of the church’s incorporation | |
| Wyoming | every year | on or before the anniversary date of incorporation |
This is Not the Only Report to File
The nonprofit annual report really only keeps your corporation in good standing with your Secretary of State (or similar office). Fortunately, churches don’t have to file a 990 annual tax return. But especially if your church has paid any employees during the year, you also have annual withholding tax forms and such to take care of. Don’t file your nonprofit annual report and think you’re done!
Did this help you? Would you mind forwarding to a friend in ministry that might need it?
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