State Filing Requirements for Nonprofits: What You Need to Know in 2025

For nonprofit organizations, staying compliant with regulations is just as important as carrying out the mission that drives the work. While most nonprofit leaders are aware of federal filing obligations, such as the IRS Form 990, fewer fully understand the patchwork of state filing requirements for nonprofits. These rules can vary dramatically across the United States, creating challenges for organizations that operate or fundraise in multiple jurisdictions.

This guide provides a comprehensive overview of nonprofit state registration requirements in 2025. We’ll explore the difference between federal and state filings, highlight which states require registration, identify states with exemptions, and outline penalties for noncompliance. We’ll also provide compliance best practices to help your nonprofit maintain good standing everywhere it operates.

Federal vs. State Filing: What’s the Difference?

At the federal level, nonprofit organizations that qualify for tax-exempt status under Section 501(c)(3) of the Internal Revenue Code must typically file an annual return with the IRS. The form used depends on the size of the organization:

• Form 990 – Required for most large nonprofits.
• Form 990-EZ – A shorter option for medium-sized nonprofits.
• Form 990-N (e-Postcard) – For organizations with gross receipts under $50,000.

These filings ensure transparency, allow the IRS to verify continued eligibility for tax-exempt status, and make financial data accessible to donors and the public.

However, these federal obligations are completely separate from state requirements. Even if a nonprofit is fully compliant with the IRS, it may still need to register, file reports, or renew exemptions at the state level. This is particularly true for nonprofits that solicit donations or conduct activities outside their home state.

States That Require Nonprofit Registration

Most states have enacted charitable solicitation laws to regulate nonprofits that raise funds from residents. These laws generally require nonprofits to register before soliciting donations, and to renew that registration annually.

Typically, registration is managed through either the Attorney General’s office or the Secretary of State. Filing often requires providing:

• Organizational documents (articles of incorporation, bylaws)
• IRS determination letters
• Annual financial statements or audited reports
• Information on officers, directors, and fundraising activities

Some nonprofits may qualify for exemptions. For example, religious organizations, certain educational institutions, and very small charities may not be subject to the same requirements. But exemptions are not uniform—an exemption in one state may not apply in another.

Which States Do Not Require Nonprofits to Register?

A handful of states are less stringent and do not require nonprofits to register before fundraising. As of 2025, the following states generally fall into this category:

• Delaware
• Idaho
• Indiana
• Montana
• Nebraska
• South Dakota
• Vermont
• Wyoming

Even so, nonprofits should exercise caution. While these states do not mandate charitable solicitation registration, they may impose other obligations, such as corporate annual reports, employment filings, or state-level tax requirements. Additionally, a nonprofit incorporated in one of these states but fundraising elsewhere must still comply with the laws of other states where fundraising occurs.

Annual Filing Requirements by State

Beyond initial registration, most states require annual filings to maintain active status. These filings vary in name and complexity:

• Annual Reports – Provide updates on the nonprofit’s leadership, structure, and contact information.
• Charitable Renewal Forms – Often require financial disclosures, sometimes including IRS Form 990 attachments.
• Tax-Exemption Renewals – Needed to maintain exemption from state-level corporate income or sales taxes.

Examples of state-specific requirements:

• New York: Nonprofits must file Form CHAR500 with the Charities Bureau, including financial information and IRS filings.
• California: Nonprofits submit Form RRF-1 to the Registry of Charitable Trusts, often with audited financial statements.

Deadlines differ by state and missing them can have serious consequences. Late filings may result in fines, loss of good standing, suspension of the right to solicit donations, or even revocation of corporate status within the state.

Exemptions from Filing Federal Form 990

Not every nonprofit is required to file Form 990. The IRS provides exemptions for:

• Churches and religious organizations, including integrated auxiliaries.
• Certain affiliates of religious institutions.
• Small nonprofits with less than $50,000 in gross receipts, which may file Form 990-N (e-Postcard) instead.

While these organizations may be exempt, they should still maintain proper financial and governance records. State agencies or donors may request them, and accurate records are essential for accountability and transparency.

IRS Requirements for All Nonprofits

Every nonprofit, regardless of filing exemptions, must meet several baseline IRS requirements:

• Obtain an Employer Identification Number (EIN).
• Apply for and secure tax-exempt status under the appropriate section of the Internal Revenue Code.
• File the required version of Form 990 each year (unless exempt).
• Maintain accurate and accessible records for governance, operations, and financial transactions.

Perhaps most importantly, nonprofits that fail to file any Form 990 for three consecutive years will face automatic revocation of their tax-exempt status. This revocation can be devastating, as it eliminates eligibility for grants, donor tax deductions, and other benefits. Reinstatement is possible but often expensive and time-consuming.

Compliance Tips and Best Practices

Maintaining compliance across multiple jurisdictions requires proactive planning. Consider these best practices:

1. Track Deadlines by State – Maintain a compliance calendar that lists registration and filing due dates.
2. Centralize Documentation – Keep bylaws, IRS determination letters, and financial reports in one accessible location.
3. Monitor Law Changes – State nonprofit laws and filing requirements change frequently. Subscribe to state alerts or rely on professional guidance.
4. Leverage Professional Support – For organizations operating in multiple states, outsourcing compliance to a CPA or legal service can save time and reduce risk.
5. Be Proactive, Not Reactive – Address compliance issues before deadlines. Waiting until after a suspension notice or penalty can damage donor trust and organizational credibility.

Need Help Filing Across States?

The complexity of nonprofit filing deadlines by state can be overwhelming—especially for organizations expanding their reach or fundraising nationwide. At Dimov CPA, we specialize in helping nonprofits navigate compliance requirements across all 50 states. From managing annual reports to advising on exemptions and registrations, our team ensures your nonprofit remains in good standing everywhere it operates.

Contact us today for a consultation to keep your filings on track in 2025.

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