At a Glance: Wyoming nonprofits must file Form 990 with the IRS annually and submit an Annual Report to the Wyoming Secretary of State on the first day of their incorporation anniversary month. The state filing fee is $25, and while Wyoming provides several compliance advantages—including no charitable solicitation registration requirements—missing deadlines can result in penalties or dissolution.

Introduction

Running your Wyoming nonprofit involves more than just serving your mission – it requires staying on top of crucial paperwork deadlines. Fortunately, maintaining good standing doesn’t have to be complicated once you understand what’s required.

Specifically, Wyoming nonprofits must navigate both federal obligations (like your Form 990) and state-specific requirements (such as your annual report). Missing these deadlines can result in penalties, fees, or even the dissolution of your organization.

This step-by-step guide will walk you through everything you need to know about maintaining your Wyoming nonprofit through proper annual filings. We’ll cover exactly what to file, when to submit it, and how to avoid common pitfalls that could jeopardize your nonprofit status.

Understanding Your Annual Filing Obligations

Maintaining compliance as a Wyoming nonprofit requires vigilance and attention to detail. Proper management of your annual filing obligations ensures your organization maintains its legal status and continues to serve its mission without interruption.

Why annual filings matter for Wyoming nonprofits

Annual filings aren’t merely administrative burdens—they’re essential safeguards for your nonprofit’s existence. Failing to submit required filings can lead to severe consequences, including:

• Loss of tax-exempt status: The IRS can revoke your organization’s tax-exempt status if you fail to file required returns for three consecutive years.
• Administrative dissolution: If an annual report due date is missed, the state may issue a notice of pending dissolution/revocation, after which the organization generally has 60 days to comply before dissolution or revocation may occur (see the Wyoming Secretary of State annual report guidance).
• Damage to reputation: Public disclosure requirements mean potential donors can review your filings.
• Operational limitations: A nonprofit that loses good standing cannot legally operate under its business name in Wyoming (see the Wyoming Secretary of State guidance on registered agents).

Furthermore, annual filings help maintain current records with regulatory authorities. These filings provide transparency about your organization’s finances and activities, building trust with donors, grantmakers, and the public.

Overview of federal vs. state requirements

Wyoming nonprofits must navigate two distinct sets of filing requirements:

Federal Requirements:
Almost all tax-exempt nonprofits must file an annual information return with the IRS, known as Form 990. Which version you’ll file depends on your organization’s size:

• Form 990-N (e-Postcard): For nonprofits with annual gross receipts ≤ $50,000
• Form 990-EZ: For organizations with gross receipts < $200,000 and total assets < $500,000
• Form 990: For larger nonprofits

The Form 990 deadline falls on the 15th day of the 5th month following the end of your fiscal year. For organizations with a calendar fiscal year ending December 31, this means May 15.

State Requirements:
While Wyoming does not impose a corporate income tax, nonprofits incorporated in the state must:

1. File an Annual Report: Due on the first day of your incorporation anniversary month
   • Reports may be filed in advance of the due date
   • Requires a $25.00 filing fee plus a convenience fee if filing online (for a $25 report, the online convenience fee is $2.25)
2. Maintain a Registered Agent: Your organization must maintain a registered agent with a physical street address in Wyoming to receive legal documents
3. Understand Sales Tax Obligations: Wyoming does not automatically grant sales tax exemptions to nonprofits—separate application with the Wyoming Department of Revenue (307-777-5200, revenue.wyo.gov) may be required.

Unlike some states, Wyoming does not require:

• Sales tax exemption renewals once granted
• Charitable solicitation registration

By keeping track of these filing requirements and their respective deadlines, you’ll protect your organization’s legal status and focus on your mission rather than regulatory complications. For nonprofits managing multiple compliance deadlines across different jurisdictions, Labyrinth, Inc. can help track these requirements and ensure timely submissions.

Filing IRS Form 990: Federal Tax Requirements

The IRS Form 990 series serves as the cornerstone of federal compliance for nonprofits. Every tax-exempt organization in Wyoming must file an appropriate version of Form 990 annually to maintain their exempt status.

Which version of Form 990 to file

The specific Form 990 you must file depends entirely on your organization’s financial activity:

• Form 990-N (e-Postcard) – For organizations with gross receipts normally ≤ $50,000
• Form 990-EZ – For organizations with gross receipts < $200,000 and total assets < $500,000
• Form 990 – For organizations with gross receipts ≥ $200,000 or total assets ≥ $500,000
• Form 990-PF – Required for all private foundations regardless of financial status

Private foundations must file Form 990-PF regardless of their financial position. Consequently, understanding your organization type is equally important as knowing your financial thresholds.

When Form 990 is due

Form 990 must be filed by the 15th day of the 5th month after your tax year ends. For most organizations operating on a calendar year (January 1-December 31), this means May 15.

Need more time? You can request an automatic six-month extension by filing Form 8868 before your due date. This extends your deadline to November 15 for calendar-year organizations. Nevertheless, remember that extensions apply only to filing, not to any payments due.

The due date shifts accordingly for organizations with different fiscal years. Generally, if your due date falls on a Saturday, Sunday, or legal holiday, it automatically moves to the next business day.

Penalties for late or missed filings

Failing to file Form 990 on time carries significant consequences. Organizations typically face penalties of $20 per day for each day the return is late, up to a maximum of $10,500 or 5% of gross receipts.

For larger organizations, a higher daily penalty and maximum apply once gross receipts exceed an IRS-specified threshold for the year in question. Refer to current IRS guidance for the latest thresholds and amounts.

Moreover, individuals responsible for filing may face personal penalties of $10 per day (maximum $5,000) if they fail to comply with IRS deadlines.

The most severe consequence occurs when organizations fail to file for three consecutive years—automatic revocation of tax-exempt status. Regaining this status requires reapplication and payment of associated fees.

How to file Form 990 online

Since July 2019, the Taxpayer First Act requires electronic filing for most tax‑exempt organization returns.

To file electronically:

1. Select an IRS-authorized e-file provider
2. Create an account with the provider
3. Complete the appropriate form
4. Submit electronically through their system

For Form 990-N (e-Postcard) filers, the IRS provides a free filing portal requiring a Login.gov or ID.me account. First-time users should review the IRS Form 990-N User Guide for step-by-step instructions.

Organizations filing Forms 990, 990-EZ, or 990-PF should note that electronic filing is only available for the current tax year and two prior tax periods. Older returns must be paper-filed regardless of current e-file requirements.

Submitting the Wyoming Annual Report

Beyond federal requirements, Wyoming nonprofits must submit an annual report to maintain their legal standing. This essential filing keeps your organization’s information current with the Secretary of State and demonstrates your ongoing compliance with state regulations.

Who must file the report

Every nonprofit corporation registered in Wyoming must file an annual report, including both domestic (formed in Wyoming) and foreign (formed elsewhere but operating in Wyoming) organizations. First and foremost, this requirement applies regardless of your organization’s size, activity level, or financial status. No exemptions exist for this filing obligation—all registered nonprofits must comply to maintain good standing.

Due dates and grace periods

Your annual report deadline is determined by your incorporation date. Specifically, reports are due on the first day of your incorporation anniversary month. For instance, if you incorporated on June 15, your annual report would be due by June 1 each year.

Reports can be filed in advance of the due date, giving you time to prepare. Although Wyoming doesn’t charge late fees, failing to file on time puts your nonprofit at risk. After missing the deadline, your organization will receive a notice of pending dissolution and then has 60 days to comply before administrative dissolution procedures begin. For organizations managing filings across multiple states, Labyrinth can help track these varying deadlines and ensure timely submission.

Filing fees and calculation based on assets

For nonprofit corporations, the Wyoming annual report filing fee is straightforward:

• Basic filing fee: $25.00
• Online convenience fee: Additional $2.25 if filing electronically (for a $25 report)

This differs significantly from for-profit entities, which pay either $60.00 or $0.0002 multiplied by their Wyoming-based assets (whichever is greater).

Online vs. paper filing options

You have two primary methods for submitting your annual report:

Online Filing:

1. Visit the Wyoming Secretary of State website (sos.wyo.gov)
2. Enter your Wyoming Filing ID
3. Verify and update your organization’s information
4. Pay with credit card (includes convenience fee)

Paper Filing:

1. Start at the online Business Center website
2. Generate your customized form
3. Print the completed report
4. Mail with check or money order to the Wyoming Secretary of State (307-777-7311, sos.wyo.gov)

Original signatures are required on paper forms, whereas electronic signatures are accepted for online submissions.

What information is required

Your annual report must include:

• Principal office address
• Mailing address (if different)
• Names and addresses of directors
• Contact information for the filing person

Unlike for-profit entities, nonprofits aren’t required to report on assets located in Wyoming or calculate complex license taxes based on those assets.

Essentially, the Wyoming annual report is designed to verify your nonprofit remains active and to update any changes to your organization’s basic information. Staying current with this requirement helps prevent the severe consequence of administrative dissolution, which would require you to restart the entire registration process to regain your legal status.

Maintaining a Registered Agent in Wyoming

A crucial yet often overlooked aspect of Wyoming nonprofit compliance is maintaining a proper registered agent. This ongoing requirement deserves as much attention as your annual filings, given its importance to your organization’s legal standing.

Why a registered agent is required

Wyoming law mandates that all business entities, including nonprofits, must have and continuously maintain a registered agent in the state. This requirement isn’t merely bureaucratic—it serves a vital function. Primarily, your registered agent accepts service of process (legal documents) on behalf of your organization and receives important notices from the Secretary of State.

Failure to maintain a registered agent has serious consequences: it can result in the dissolution or revocation of your nonprofit entity. Indeed, without a proper agent, your organization could miss critical legal notices or state correspondence, potentially leading to default judgments in lawsuits or missed filing deadlines.

Who can serve as a registered agent

To qualify as a registered agent in Wyoming, an individual or entity must meet specific requirements:

• For individuals: Must be at least 18 years old, a Wyoming resident, and have a physical Wyoming address
• For business entities: Can be domestic or foreign, but must be authorized to transact business in Wyoming

The physical address requirement is particularly important—PO boxes, drop boxes, mail forwarding services, and UPS stores are not acceptable. Most importantly, a “Consent to Appointment by Registered Agent” form must be signed by the agent when establishing this relationship.

Though you can serve as your own registered agent if you meet these criteria, many nonprofits opt for professional services to ensure continuous availability during business hours.

How to update your agent information

Should you need to change your registered agent, you must file an “Appointment of New Registered Agent and Office” form with the Wyoming Secretary of State. This change carries a filing fee of $5.00 per entity represented.

For registered agents updating their own information (not changing the agent), the “Registered Agent Information Update” form must be submitted. In this case, a $5.00 fee applies for each entity represented by the agent. Processing typically takes up to 15 business days following receipt.

Ultimately, keeping your registered agent information current is not just good practice—it’s a legal necessity that helps your nonprofit maintain compliance and good standing with state authorities. When changes to your registered agent information need to be filed, Labyrinth handles these update filings as part of its corporate filing services.

Other State-Level Compliance Considerations

Sales tax exemption rules in Wyoming

Your nonprofit is not automatically exempt from Wyoming sales tax simply because of your 501(c)(3) status. In many cases, a separate application with the Wyoming Department of Revenue is required to obtain exemption. Check current procedures and eligibility directly with the Department of Revenue.

Once granted, there is no renewal requirement for your Wyoming sales tax exemption, making this generally a one-time application process.

Charitable solicitation registration status

Wyoming does not require charitable solicitation registration at the state level.

This means your organization can solicit donations throughout Wyoming without registering with any state agency. Even so, be aware that some Wyoming counties and municipalities may have their own requirements for in-person fundraising activities.

Despite Wyoming’s lack of requirements, remember that if you solicit funds in other states, you may need to comply with their registration requirements. For organizations fundraising across multiple jurisdictions, Labyrinth helps coordinate charitable solicitation registration specialists who can navigate the varying requirements in each state where you solicit donations.

No state income tax filing required

Regarding income tax, Wyoming does not levy a corporate income tax, meaning your nonprofit has no state income tax filing obligations. As a result, after receiving federal tax-exempt status, your organization is automatically exempt from Wyoming income taxes with no additional paperwork needed.

This absence of state tax requirements represents a significant reduction in your ongoing compliance burden compared to nonprofits operating in many other states.

Conclusion

Maintaining your Wyoming nonprofit requires diligent attention to both federal and state filing requirements—but nonprofit compliance can be achieved with proper planning and understanding. Throughout this guide, you’ve learned that staying compliant protects your organization’s legal status and allows you to focus on your mission rather than regulatory headaches.

First and foremost, remember your IRS Form 990 obligations. Depending on your nonprofit’s size, you’ll need to file Form 990-N, 990-EZ, or the full Form 990 by the 15th day of the fifth month after your fiscal year ends. Missing this deadline for three consecutive years will undoubtedly result in automatic revocation of your tax-exempt status.

Additionally, your Wyoming Annual Report must be submitted on the first day of your incorporation anniversary month. While Wyoming allows advance filing, failing to file within 60 days after a notice of pending dissolution can lead to administrative dissolution. This simple $25 filing keeps your nonprofit in good standing with the state.

Equally important, your organization must maintain a qualified registered agent with a physical Wyoming address. This requirement ensures you receive critical legal documents and official communications from the Secretary of State.

Unlike many other states, Wyoming simplifies compliance by not requiring charitable solicitation registration or state income tax filings. Still, you should specifically apply for sales tax exemption since 501(c)(3) status alone doesn’t automatically qualify you.

Though these requirements might seem overwhelming at first, they become manageable with proper planning. Consider setting up a compliance calendar with reminders well ahead of deadlines. For organizations managing complex compliance requirements across multiple jurisdictions, working with experienced specialists like Labyrinth can provide peace of mind and ensure accurate, timely filings. After all, protecting your nonprofit status is far easier than trying to restore it after a compliance failure.

By faithfully fulfilling these annual filing obligations, your Wyoming nonprofit can continue serving its mission without interruption. The relatively straightforward requirements in Wyoming allow you to spend less time on paperwork and more time making a difference in your community.

Frequently Asked Questions