At a Glance

Nebraska does not require state-level charitable solicitation registration before fundraising, making it one of only nine states nationwide without this requirement. Organizations can begin fundraising immediately after establishing their corporate status with the Secretary of State. However, nonprofits must still file biennial reports and may need to register locally for in-person solicitation.

Understanding Nebraska’s Charitable Solicitation Laws

Nebraska’s approach to charitable solicitation requires careful understanding for any nonprofit operating within the state. Unlike most states with complex registration systems, Nebraska has its own distinct framework that organizations must navigate to remain compliant.

What counts as charitable solicitation in Nebraska

Charitable solicitation in Nebraska encompasses any request for contributions made to support a charitable cause. This includes both direct and indirect appeals for donations, regardless of whether they happen in-person, by mail, over the phone, or through digital channels.

The scope of activities considered solicitation is quite broad and includes:

• Fundraising events and galas
• Direct mail campaigns
• Online donation appeals
• Grant applications
• Membership drives (when presented as supporting charitable work)
• Sale of goods when proceeds benefit charitable purposes

Note: Some states treat a general online “donate now” button as solicitation for purposes of their state laws. Nebraska does not require state-level charitable solicitation registration at all, regardless of whether you accept donations online.

Why registration matters for nonprofits

While Nebraska doesn’t require charitable solicitation registration, understanding the broader regulatory landscape remains important for organizations that may expand operations or fundraise across state lines.

Beyond legal compliance in other states, proper registration offers several important benefits for nonprofits:

First, registration builds donor trust. Contributors are increasingly verifying nonprofit credentials before making donations, and your registration status is often publicly accessible.

Second, registration prevents costly disruptions to your fundraising activities. Unregistered organizations may face cease-and-desist orders that can halt campaigns mid-stream, potentially damaging relationships with supporters and creating budget shortfalls.

Third, maintaining proper charity registration protects board members from personal liability. Many states hold board members personally responsible for ensuring proper registration compliance.

Additionally, registration often grants access to state-specific funding opportunities that might otherwise be unavailable to non-compliant organizations.

How Nebraska differs from other states

Nebraska maintains a relatively straightforward approach to charitable solicitation compared to many other states. Nebraska repealed its charitable solicitation registration law in 1996, placing it among only nine states nationwide without this requirement.

Unlike states such as California or New York with extensive filing requirements, Nebraska’s process tends to be more streamlined. However, this simplicity doesn’t diminish the importance of other compliance obligations.

Another notable difference is that Nebraska doesn’t participate in the Unified Registration Statement (URS) system that allows nonprofits to file single forms across multiple states. Organizations fundraising beyond Nebraska must complete state-specific documentation rather than relying on universal forms.

Moreover, other states’ renewal periods and reporting requirements follow their own schedules, making it essential to track deadlines carefully. This is where experienced compliance specialists who understand the intricacies of multi-state registration can prove particularly valuable for organizations fundraising across multiple states.

Finally, exemption categories differ significantly from state to state. Organizations exempt in one state may still need to register elsewhere, making it vital to understand specific requirements rather than making assumptions based on status in Nebraska.

Understanding these nuances can seem daunting, particularly for smaller nonprofits. Consequently, many organizations partner with specialized compliance services that provide dedicated guidance and handle complex requirements while allowing nonprofit teams to focus on their core mission.

Step 1: Determine If Your Organization Needs to Register

Unlike most states in the US, Nebraska stands out in its approach to charitable solicitation registration. The key fact every nonprofit should know upfront: Nebraska does not require state-level charitable solicitation registration before fundraising. This makes Nebraska one of only nine states nationwide without this requirement.

Types of nonprofits that are exempt

Since Nebraska repealed its charitable solicitation registration law in 1996, technically all nonprofits are “exempt” from state-level registration requirements for fundraising activities. This applies to:

• All 501(c)(3) organizations conducting charitable solicitation
• Religious organizations
• Educational institutions
• Healthcare organizations
• Community service groups
• Any other charitable entity fundraising in Nebraska

Indeed, this places Nebraska among a small group of states including Delaware, Idaho, Indiana, Iowa, Montana, South Dakota, Vermont, and Wyoming that don’t mandate solicitation registration.

Nevertheless, obtaining tax-exempt status from the IRS does not automatically exempt you from all Nebraska registration requirements. Your organization may still need to:

1. Register with the Nebraska Secretary of State (402-471-4079, sos.nebraska.gov) to incorporate as a nonprofit
2. Obtain a certificate of authority from the Secretary of State if you’re a foreign nonprofit corporation doing business in Nebraska
3. Determine whether your organization qualifies for sales and use tax exemption by consulting the Nebraska Department of Revenue (402-471-5729, revenue.nebraska.gov)
4. Check with specific municipalities as some Nebraska counties and cities require in-person solicitors to register locally

How to confirm your exemption status

To verify your organization’s exemption status regarding charitable solicitation registration, follow these steps:

First, confirm that your activities constitute charitable solicitation. This includes any request for contributions to support charitable causes through various channels including online donation buttons, direct mail, or in-person fundraising.

Subsequently, if appropriate, explore whether your nonprofit qualifies for sales and use tax exemptions through the Nebraska Department of Revenue. Application requirements and processes are published by the Department of Revenue.

For tax-exempt status verification, use the IRS Tax-Exempt Organization Search tool to confirm your federal status. Remember that approximately 5,000 of Nebraska’s 13,340 registered nonprofits have received 501(c) tax-exempt recognition from the IRS.

Finally, contact specific municipalities where you plan to conduct in-person fundraising, as some local jurisdictions have their own registration requirements despite no state mandate.

What happens if you skip registration

Although Nebraska doesn’t require state-level charitable solicitation registration, overlooking other required registrations can have serious consequences.

Failure to register your nonprofit with the Secretary of State prevents legal operation in Nebraska. Additionally, not obtaining sales tax exemption when qualified means your organization will unnecessarily pay taxes on eligible purchases.

For organizations operating across state lines, failing to register in states that do require compliance can result in severe penalties including:

• Substantial fines and late fees
• Civil and criminal actions against officers and directors
• Revocation of tax-exempt status
• Prohibition from fundraising in those states
• Damaged reputation with donors

In essence, although Nebraska offers a more streamlined approach to charitable solicitation compared to other states, nonprofits must remain vigilant about all other registration requirements that may apply. Currently, 41 states plus the District of Columbia mandate registration before soliciting contributions—making Nebraska’s approach the exception rather than the rule.

Step 2: Gather Required Information and Documents

Even though Nebraska doesn’t require state-level charitable solicitation registration, gathering essential documentation remains critical for nonprofits operating in the state. Preparing these materials proactively will ensure smooth compliance with other regulatory requirements.

Basic organizational details

While Nebraska no longer mandates charitable solicitation registration, your nonprofit should still maintain core organizational documentation. First, ensure you have copies of your Articles of Incorporation on file, which officially establish your nonprofit’s existence and purpose. Per the Nebraska Secretary of State, Articles of Incorporation for nonprofit corporations cost $30 (in-office) or $25 (online via eDelivery).

Your Federal Employer Identification Number (FEIN) serves as your organization’s tax ID and is required for all nonprofits. This nine-digit number, obtained from the IRS at no cost, is essential for banking, tax filings, and employment matters.

Additionally, maintain current bylaws that outline your governance structure, board responsibilities, and operational procedures. These internal documents, though not filed with the state, are required by the IRS when seeking tax exemption unless using Form 1023-EZ.

For organizations operating across multiple states, requirements vary dramatically, making comprehensive record-keeping even more important.

IRS determination letter and financials

The IRS determination letter confirming your 501(c)(3) status is perhaps your most valuable document. This official recognition grants federal tax exemption and allows donors to claim tax deductions for their contributions. If you need a copy of a determination letter issued before 2014, submit Form 4506-B to the IRS.

Most nonprofits must file some version of IRS Form 990 annually, due by the 15th day of the 5th month after your fiscal year ends. Only churches are fully exempt from this requirement. Failure to file for three consecutive years automatically revokes your tax-exempt status.

Maintaining proper financial documentation is crucial regardless of your registration status.

Nebraska-specific forms and disclosures

Even without charitable solicitation registration, Nebraska nonprofits have other filing obligations. Most importantly, you must submit a Biennial Report to the Secretary of State by April 1 of odd-numbered years. Online filings currently cost $25 plus a $3 portal fee, and filings become delinquent on June 16. Failure to file can result in administrative dissolution or revocation of authority.

Organizations seeking sales and use tax exemption should consult the Nebraska Department of Revenue for current eligibility criteria and application procedures. Not all nonprofits qualify for exemption, and requirements vary by organization type.

Keep in mind that some Nebraska counties and municipalities require charities soliciting in-person to register locally prior to fundraising. Check with each jurisdiction where you plan to solicit.

For nonprofits operating beyond Nebraska, utilizing specialized compliance services that provide expert guidance and systematic tracking can simplify meeting the varying requirements across multiple states.

Step 3: Complete and Submit the Registration

Completing your nonprofit’s registration process in Nebraska differs significantly from other states because of its unique regulatory approach. Instead of the standard charitable solicitation registration process found elsewhere, you’ll focus on other essential filings.

Where to file and how to access forms

The first fact to understand: Nebraska repealed its charitable solicitation registration law in 1996. Currently, nonprofits are not required to register with the Secretary of State’s Office before soliciting donations in Nebraska. In fact, the Nebraska Secretary of State’s Office doesn’t maintain a current database of charitable organizations.

For organizations needing to establish their nonprofit status in Nebraska, file Articles of Incorporation with the Secretary of State. The fee is $30 for in-office filing or $25 for online filing through the Secretary of State’s eDelivery system at https://www.nebraska.gov/apps-sos-edocs.

For nonprofits operating across multiple states, experienced compliance specialists can help manage varying requirements, as 41 states plus DC do mandate registration before soliciting contributions.

Filing fees and payment methods

Filing fees vary depending on document type. For example, nonprofit Articles of Incorporation cost $30 in-office or $25 online through eDelivery. Per the Secretary of State’s eDelivery portal, online filings may include a minimum $2.00 portal fee in addition to statutory filing fees, and non‑subscribers pay by credit card (Visa, MasterCard, Discover, or American Express). Nebraska.gov subscriber accounts are also available for frequent filers.

Organizations managing multi-state registration should note that filing fees in other states vary based on total gross revenue from the previous year.

How long the process takes

Without a formal charitable solicitation registration process, Nebraska nonprofits can begin fundraising immediately after establishing their corporate status. Nonetheless, organizations should maintain proper documentation for tax-exempt status verification.

For biennial reports, which are due by April 1 of odd-numbered years, filings become delinquent on June 16, and failure to file can result in administrative dissolution or revocation.

Remember that while Nebraska offers a streamlined approach, organizations fundraising across state lines face varying renewal periods and reporting requirements that follow different schedules. Many nonprofits utilize specialized compliance services with dedicated renewal management to track these deadlines accurately and avoid costly penalties.

Step 4: Maintain Compliance After Registration

Maintaining compliance after initial nonprofit registration requires ongoing attention, even in states like Nebraska with simplified requirements. Understanding your continuing obligations helps your organization avoid potential penalties while maintaining good standing.

Annual renewal requirements

In contrast to most states, Nebraska eliminated its charitable solicitation registration law in 1996. As a result, there is no annual renewal requirement for charity registration at the state level. Instead, focus on filing your biennial report with the Nebraska Secretary of State by April 1 of odd-numbered years. Online filings are currently $25 plus a $3 portal fee and become delinquent on June 16.

Meanwhile, all nonprofits must file the appropriate IRS Form 990 annually by the 15th day of the 5th month following your fiscal year end. This federal requirement remains essential for maintaining your tax-exempt status.

Avoiding penalties and late fees

To maintain good standing, submit your biennial report on time. If the report is not filed by the delinquency date (June 16 in odd-numbered years), your organization may be administratively dissolved or have its authority revoked by the Secretary of State.

How to track multi-state compliance with professional services

For organizations operating beyond Nebraska, managing multi-state requirements becomes increasingly complex. We recommend comprehensive compliance services that combine deep regulatory knowledge with dedicated renewal management to track varying deadlines, requirements, and documentation across all jurisdictions where you fundraise. These specialized services maintain updated information on changing regulations, provide proactive deadline reminders, and ensure your organization remains in good standing while you focus on your mission.

Ultimately, proper compliance management preserves your ability to fundraise and protects your organization’s reputation with donors and regulators alike.

Conclusion

Nebraska stands apart from most states with its streamlined approach to charitable fundraising. Unlike the majority of the country, you won’t need to complete state-level charitable solicitation registration before fundraising in Nebraska. Nevertheless, your nonprofit must still maintain proper documentation, register with the Secretary of State, file biennial reports, and potentially register with local municipalities for in-person fundraising activities.

This simplified regulatory environment certainly benefits organizations operating solely within Nebraska. However, nonprofits fundraising across multiple states face a more complex compliance landscape. Most importantly, you must remember that 41 states plus the District of Columbia still mandate charitable solicitation registration before you can legally fundraise in those jurisdictions.

Failing to meet these requirements can result in severe consequences including substantial fines, fundraising prohibitions, and damaged donor relationships. Therefore, developing a comprehensive compliance strategy remains essential, especially for organizations with national reach. Many nonprofits find that professional services that combine expert knowledge with systematic renewal management provide valuable assistance with tracking deadlines, managing documentation, and staying updated on changing regulations, so you can focus on your mission.

Accordingly, you should view Nebraska as one piece of your overall compliance puzzle rather than a model for all states. Though you can begin fundraising immediately in Nebraska after establishing your corporate status, fundraising in other states typically requires advance registration with experienced specialists who understand the intricacies of each jurisdiction. During this process, gathering core organizational documents, maintaining accurate financial records, and tracking renewal deadlines will ensure your registration remains in good standing wherever you operate.

Your nonprofit’s mission deserves protection from unnecessary legal complications. By understanding Nebraska’s unique approach while also respecting the varying requirements across state lines, you can focus on what truly matters—the important work your organization does. Many successful organizations utilize Labyrinth, Inc.’s commercial registered agent services and specialized compliance management that provide dedicated guidance and handle complex multi-state requirements while they concentrate on advancing their cause and serving their communities.

Frequently Asked Questions