At a Glance

Alaska nonprofits must meet three key filing requirements: federal IRS Form 990 (due by the 15th day of the 5th month after fiscal year-end), state biennial reports (due July 2nd every two years), and annual charitable solicitation registration renewal (due September 1st). Missing these deadlines can result in penalties, loss of tax-exempt status, or involuntary dissolution of your organization.

Introduction

Did you know that missing your nonprofit annual filing requirements in Alaska could put your organization’s tax-exempt status at risk?

Staying compliant with federal and state regulations isn’t just about checking boxes—it’s about protecting the mission you’ve worked so hard to build. Understanding and managing these requirements doesn’t have to be overwhelming when you have the right guidance.

As an Alaska nonprofit leader, you need a clear roadmap for navigating both IRS obligations and state-specific filings. From IRS Form 990 submissions to Alaska Biennial Reports and charitable solicitation registrations, each requirement comes with its own deadlines, procedures, and potential penalties.

In this comprehensive guide, you’ll discover exactly what you need to file, when to file it, and how to avoid costly mistakes that could jeopardize your nonprofit status. We’ll walk through each requirement step-by-step, helping you create a compliance calendar that keeps your organization in good standing year after year.

Understanding Federal Filing: IRS Form 990

Who must file Form 990

Every tax-exempt organization under Internal Revenue Code section 501(a) must file an annual information return with the IRS (see the Alaska State Archives recordkeeping guidance for context). However, certain organizations are exempt from this requirement, including:

• Churches and church-affiliated organizations
• State institutions with income excluded under section 115
• Organizations with gross receipts normally $50,000 or less (though these must file Form 990-N)
• Private foundations (which file Form 990-PF instead)

Notably, section 509(a)(3) supporting organizations generally must file Form 990 or 990-EZ regardless of income level, unless they’re integrated auxiliaries of churches or exclusively religious activities of religious orders (see Alaska State Archives recordkeeping guidance).

Choosing the correct version: 990-N, 990-EZ, or 990

The version of Form 990 your nonprofit must file depends primarily on your financial activity:

• Form 990-N (e-Postcard): For organizations with gross receipts normally $50,000 or less
• Form 990-EZ: For organizations with gross receipts under $200,000 and total assets under $500,000
• Form 990: For organizations with gross receipts $200,000 or more or total assets $500,000 or more
• Form 990-PF: Required for private foundations regardless of financial status

Although smaller organizations can choose to file the more detailed forms, an incomplete Form 990 or 990-EZ will not satisfy the filing requirement. Furthermore, filing a more complex form unnecessarily might result in late filing penalties if not completed correctly.

Filing deadlines and penalties

Your Form 990 is due by the 15th day of the 5th month after your organization’s fiscal year ends. For instance, if your fiscal year ends December 31, your filing deadline is May 15 of the following year.

You may request a six-month extension by filing Form 8868 before the due date. However, organizations can only receive one extension per tax year.

The consequences of missing deadlines are significant. For organizations with gross receipts under $1,227,500 (for returns due in 2024), the penalty is $25 per day (maximum $12,000 or 5% of gross receipts, whichever is less). For larger organizations, penalties increase to $120 per day with a maximum of $61,000.

Most importantly, failing to file required returns for three consecutive years automatically revokes your tax-exempt status.

How to file electronically

The Taxpayer First Act now requires electronic filing for most tax-exempt organizations (see the Alaska Corporations FAQs for nonprofits). This requirement applies to:

• Form 990-N: Must always be filed electronically
• Form 990-EZ: Must be filed electronically for tax years ending July 31, 2021, and later
• Forms 990 and 990-PF: Must be filed electronically for tax years ending July 31, 2020, and later

To file electronically, you must use an authorized IRS e-file provider. Additionally, electronic filing is only available for the current tax year and two prior periods. For older returns, you must paper file regardless of current e-file requirements.

Electronic filing offers several advantages including faster acknowledgment of receipt, reduced processing time, and easier compliance with reporting requirements.

Alaska Biennial Report Requirements

Beyond federal tax filings, Alaska nonprofits must comply with state-specific requirements—chief among them is the biennial report. This crucial filing helps the state maintain accurate records of your organization and ensures your nonprofit remains in good standing.

Who needs to file

All nonprofit corporations, religious corporations, and cooperatives registered in Alaska must file biennial reports (see the state’s online filing instructions for nonprofits). This requirement applies to both domestic (Alaska-formed) and foreign (out-of-state) nonprofit entities operating within the state. Even if your organization has minimal activity, you’re still obligated to file as long as you maintain active registration with the state. The only entities exempt from filing are those that have been formally dissolved, withdrawn, or merged and no longer exist as registered Alaska entities.

Filing schedule and due dates

Unlike many states that require annual filings, Alaska operates on a biennial (every two years) schedule for nonprofits. Your specific filing year depends on when you initially registered:

• If your nonprofit formed in an even-numbered year, your biennial report is due July 2nd of every even-numbered year (Alaska online filing instructions).
• If your nonprofit formed in an odd-numbered year, your biennial report is due July 2nd of every odd-numbered year (Alaska online filing instructions).

The reporting period opens on January 1st, giving organizations ample time to gather necessary information and submit without rushing to meet the deadline.

Filing methods: online vs. mail

Alaska offers two primary filing options for your biennial report:

1. Online Filing: The Division of Corporations’ online system processes submissions immediately and accepts major credit cards including Visa and Mastercard (online filing instructions).
2. Hardcopy Filing: You can also download and print the biennial report form from the state website. Mail your completed form with payment to the Division of Corporations. Processing typically takes 10–15 business days, but expect longer delays (3+ weeks) between October and February (online filing instructions).

Important: Choose only one filing method—do not duplicate your submission by filing both online and hardcopy. The state explicitly warns against this practice as it creates confusion and potential duplicate charges (online filing instructions).

Late fees and consequences

• Nonprofit corporations that file after August 1st must pay a $5.00 late fee (Biennial Reports FAQs).
• Cooperative corporations filing late incur a higher $10.00 late penalty (Biennial Reports FAQs).

The consequences escalate if you fail to file entirely. After six months of non-compliance, Alaska can administratively dissolve your nonprofit or revoke its authority to do business. Once dissolved, your organization loses its limited liability protection, ability to defend legal actions in Alaska courts, and good standing status needed for grants, contracts, and banking. Reinstatement requires filing all missed reports, paying accumulated fees and penalties, plus additional reinstatement fees. Moreover, entities can only be reinstated within two years of involuntary dissolution.

To maintain compliance, mark your calendar with your specific biennial report deadline and set reminders several months in advance to utilize the early filing window.

Charitable Solicitation Registration and Renewal

For Alaska nonprofits that solicit contributions, maintaining proper charitable registration is a critical compliance requirement that exists alongside your IRS and biennial report obligations.

When registration is required

Alaska law mandates that all charitable organizations register with the Alaska Department of Law before soliciting any contributions of money or property within the state. This requirement applies to both in-state and out-of-state organizations conducting fundraising activities in Alaska. Consequently, your nonprofit cannot legally begin fundraising until it has completed this registration process and received approval. Failure to register prior to solicitation may subject your organization to civil penalties under the Alaska Consumer Protection Act (see Alaska Department of Law charitable organization registration).

Exemptions from registration

Certain organizations qualify for automatic exemption from registration requirements:

• Churches or religious organizations not required to file federal annual information returns with the IRS
• Political candidates, parties, committees, or groups required to file financial information with the Alaska Public Offices Commission or Federal Election Commission
• Organizations with current gaming permits issued by the Alaska Department of Revenue
• Small charitable organizations with no paid employees or board members that don’t intend to raise more than $5,000 annually (excluding government grants) or receive contributions from more than 10 persons annually

While exempt organizations don’t have to register, they may voluntarily submit a Notice of Exemption to formally notify the Department of Law. Exempt organizations should also maintain documentation supporting their exempt status for three years (see Alaska Department of Law charitable organization registration).

Annual renewal process and deadlines

• Renewal deadline: September 1st each year, regardless of initial registration date (Alaska Department of Law charitable organization registration).
• Registration period: Opens July 1st annually for the next solicitation period (Alaska Department of Law charitable organization registration).
• Expiration: All registrations automatically expire on September 1st each year (Alaska Department of Law charitable organization registration).

To complete your renewal, log in to the online system using your FEIN and confirmation code from the prior year. The system auto-fills information from your previous registration, so you’ll only need to update details as necessary. Alaska does not grant extensions for charitable organization registration (Alaska Department of Law charitable organization registration).

Required documents and fees

The registration fee for charitable organizations in Alaska is $40.00. Payment is typically made by credit card through the online system. Organizations without credit cards should email lawcharities@alaska.gov to arrange alternate payment methods (Alaska Department of Law charitable organization registration).

Alaska has simplified documentation requirements—you won’t need to attach documents to your application. All registration information can be entered directly into the online form. You aren’t required to submit an IRS Form 990, audited financial statements, or copies of contracts with paid solicitors when registering. These documents only need to be provided upon specific request by the Department of Law (Alaska Department of Law charitable organization registration).

Maintaining State Compliance Beyond Filings

Properly maintaining your Alaska nonprofit status requires attention to several ongoing compliance details beyond just your regular filings. These additional requirements help ensure your organization remains in good standing with state authorities.

Keeping your registered agent updated

Your registered agent serves as your nonprofit’s official point of contact for receiving legal documents and state communications. Alaska law mandates that every nonprofit continuously maintain a registered agent with a physical street address in Alaska (Statement of Change instructions (PDF)). Changing this information requires filing a Statement of Change form along with a $25.00 fee.

Consider reviewing and updating your registered agent information annually as part of your compliance review (Alaska Corporations FAQs for nonprofits). Failing to maintain current registered agent information can result in involuntary dissolution of your nonprofit (Statement of Change instructions (PDF)).

Many organizations opt for a professional registered agent service rather than listing an individual officer or director, as this provides continuity given that officer information often changes.

Updating board member and contact info

Domestic nonprofits in Alaska must maintain a President, Vice-President, Secretary, Treasurer, and at least three Directors. Importantly, the same person cannot serve as both President and Secretary (Alaska nonprofit officer requirements (PDF)).

When changes occur between biennial reports, you must file a Notice of Change of Officials form with a $25.00 filing fee. This form must be submitted by the current corporate president or vice-president on record (Alaska Corporations FAQs for nonprofits; see also Statement of Change instructions (PDF)).

To simplify this process:

• Align your board elections to occur just prior to July (your biennial report filing month)
• Assign responsibility for statutory filings to a specific officer in your bylaws
• Make filing updates a regular agenda item at board meetings

Recordkeeping best practices

Effective recordkeeping forms the backbone of nonprofit compliance in Alaska. Beyond statutory requirements, your nonprofit should implement these practices:

1. Corporate documents: Maintain copies of articles of incorporation, bylaws, amendments, and annual reports.
2. Board meetings: Document all board meetings with detailed minutes showing decisions made and voting records.
3. Financial records: Implement a bookkeeping system that tracks income sources, deposits, expenditures, liabilities, receivables, and available cash (see the Nonprofit & Community Association Handbook (Alaska DCRA)).
4. Email management: Regularly file important emails into appropriate archive folders and maintain no more than 50 emails in your inbox at any time (see Alaska State Archives recordkeeping guidance).
5. Consistent file naming: Establish a standardized naming convention for all documents to facilitate retrieval (see Alaska State Archives recordkeeping guidance).

Retain records according to your retention schedule but ensure business-essential electronic information receives proper backup (see Alaska State Archives recordkeeping guidance). For accountability purposes, consider making compliance reports a standing agenda item at board meetings (Alaska Corporations FAQs for nonprofits).

Avoiding Common Mistakes and Penalties

Missing deadlines

Nonprofits face strict deadlines with serious consequences when missed. For IRS filings, penalties (which are adjusted for inflation) start at $25 per day for smaller organizations and increase to $120 daily for larger nonprofits (see IRS penalties for failure to file). After three consecutive missed filings, the IRS automatically revokes your tax-exempt status.

For Alaska biennial reports, filing after August 1st may trigger a late fee, and after six months of non-filing, the state can involuntarily dissolve your nonprofit, causing it to cease existing legally in Alaska (see Alaska Corporations FAQs for nonprofits).

Charitable solicitation registrations expire automatically on September 1st annually, with no extensions granted. For organizations managing multiple filing deadlines across different jurisdictions, consider building a compliance calendar with multiple reminders before each deadline.

Incorrect or incomplete filings

Beyond timeliness, accuracy matters. Incomplete submissions typically result in rejection and processing delays. When submitting forms online, review carefully before finalizing—corrections often require additional forms and fees. If you discover errors after submission, contact corporations@alaska.gov immediately (Alaska online filing instructions).

Failing to renew charitable registration

Operating without valid charitable registration is unlawful in Alaska. Charities must register before soliciting any contributions and must renew annually by September 1st (see the Alaska charitable registration instructions (PDF)).

How to reinstate if you fall out of compliance

For involuntarily dissolved entities (less than two years ago), email corporations@alaska.gov with “Reinstate” in the subject line, including your entity name, number, and dissolution date. Entities dissolved over two years ago cannot reinstate and must file new incorporation articles. Foreign entities with “revoked” status must apply for a new Alaska entity number (see Reinstate a dissolved or revoked entity in Alaska).

Frequently Asked Questions

Conclusion

Maintaining compliance for your Alaska nonprofit requires attention to several critical filing requirements throughout the year. Federal IRS Form 990 submissions, state biennial reports, and charitable solicitation registrations each play essential roles in preserving your organization’s legal status and tax exemptions.

Compliance failures can result in significant consequences. Missed IRS deadlines might trigger daily penalties ranging from $25 to $120, while three consecutive missed filings automatically revoke your tax-exempt status. Similarly, neglecting your Alaska biennial report can lead to involuntary dissolution after six months of non-compliance.

Therefore, developing a comprehensive compliance calendar marks a crucial step toward protecting your nonprofit’s standing. This calendar should track all deadlines, including the May 15th IRS Form 990 due date for calendar-year organizations, your specific July 2nd biennial report deadline (depending on formation year), and the September 1st charitable registration renewal.

Additionally, staying current with registered agent information and board member updates between regular filings helps prevent unexpected compliance issues. Proper recordkeeping practices likewise support these efforts, demonstrating transparent governance to donors while safeguarding your organization’s mission.

With experienced guidance, each filing requirement serves a specific purpose within Alaska’s regulatory framework. Though the process might seem daunting at first, breaking it down into manageable steps makes compliance achievable. We help organizations coordinate these various requirements, ensuring accurate preparation and timely submission while providing the peace of mind that comes from working with regulatory experts. Most importantly, successful compliance management allows you to focus your energy where it belongs—advancing your nonprofit’s mission rather than navigating administrative penalties or reinstatement procedures.

Your nonprofit’s continued operation depends on meeting these obligations consistently and accurately. Armed with the knowledge from this guide, you can now confidently establish systems that keep your Alaska nonprofit in good standing year after year.