At a Glance

Maine nonprofits must file three primary annual reports: a federal Form 990 return (due the 15th day of the 5th month after your fiscal year ends), a Maine Annual Report with the Secretary of State (due June 1), and a Charitable Solicitation License renewal if you fundraise (due November 30). Missing these deadlines can result in late fees, administrative dissolution, or loss of tax-exempt status.

Introduction

Running a successful nonprofit in Maine involves more than just fulfilling your mission. Maintaining your legal standing requires specific annual filings with both state and federal authorities. From your Form 990 federal return to the Maine Secretary of State annual report and charitable solicitation renewals, each filing has its own deadline and specific requirements.

Fortunately, staying compliant doesn’t have to be complicated. This step-by-step guide breaks down everything you need to know about Maine nonprofit annual filing requirements. You’ll learn exactly what to file, when to submit each document, and how to avoid costly penalties or status issues. Let’s ensure your nonprofit remains in good standing so you can focus on what truly matters—your important work in the community.

Step 1: File Your Annual Federal Return (Form 990)

The federal Form 990 serves as your nonprofit’s annual report card to the IRS. Filing this return correctly and on time is fundamental to maintaining your tax-exempt status.

Determine which Form 990 version applies to your nonprofit

Your organization’s size and financial activity determine which version of Form 990 you must file:

• Form 990-N (e-Postcard): For smaller nonprofits with gross receipts normally ≤ $50,000
• Form 990-EZ: For organizations with gross receipts < $200,000 and total assets < $500,000
• Form 990: Required for larger organizations with gross receipts ≥ $200,000 or total assets ≥ $500,000
• Form 990-PF: All private foundations must file this form regardless of financial status

Additionally, if your nonprofit generates $1,000 or more in unrelated business income, you must file Form 990-T and pay taxes on that income.

Understand the IRS deadline based on your fiscal year

Your Form 990 is due on the 15th day of the 5th month after your fiscal year ends (see the IRS Form 990 due date guidelines). For example:

• Calendar year ending December 31: Due May 15
• Fiscal year ending June 30: Due November 15

Need more time? You can request an automatic 6-month extension by filing Form 8868 before your original deadline (see the IRS Form 990 due date guidelines). However, while this extends your filing time, it doesn’t extend any tax payment deadlines for unrelated business income.

Importantly, although Form 990-N (e-Postcard) deadlines cannot be extended, there is no penalty for submitting it late, per IRS guidance on exempt organization return due dates. Nevertheless, consistent filing remains crucial to maintain your status.

Avoid penalties and loss of tax-exempt status

The IRS imposes monetary penalties that accrue per day for late, incomplete, or missed filings. The per-day amounts, maximums, and gross-receipt thresholds are adjusted periodically; see the IRS penalty guidance for failure to file Form 990-series returns.

Furthermore, if your organization fails to file any required return (Form 990, 990-EZ, 990-PF, or 990-N) for three consecutive years, the IRS will automatically revoke your tax-exempt status (see the IRS penalty guidance).

The consequences of losing tax-exempt status are severe:

• Your organization must pay corporate income taxes
• Donations to your organization are no longer tax-deductible for donors
• Your nonprofit will be removed from the IRS’s Publication 78, the cumulative list of tax-exempt organizations

To avoid these outcomes, consider establishing a compliance calendar with reminders for filing deadlines. Many nonprofits assign a specific person to oversee filing responsibilities and use electronic filing options for efficiency and confirmation of receipt.

Ultimately, maintaining proper federal filing compliance ensures your Maine nonprofit can continue its important work without interruption.

Step 2: Submit Maine Annual Report to Secretary of State

Every Maine nonprofit corporation must maintain compliance with the Secretary of State through timely annual report filings. This crucial step ensures your organization remains in good standing with state authorities. Labyrinth, Inc. helps nonprofits prepare and submit required state filings—including Annual Reports—so organizations remain in good standing with state agencies, and we track each deadline to ensure timely submission.

Who must file the annual report

All nonprofit corporations incorporated in Maine must file an annual report with the Secretary of State’s Bureau of Corporations (207-624-7752, maine.gov/sos). See the Maine Secretary of State annual report filing page. This requirement applies to:

• Domestic nonprofit corporations (formed in Maine)
• Foreign nonprofit corporations (formed outside Maine but operating in the state)

The responsibility falls on your organization regardless of size or activity level. Many nonprofits assign this task to their registered agent, an officer, or board member to ensure timely completion.

Filing deadline and late fees

The Maine Secretary of State has established a consistent annual deadline for nonprofit reports:

• Filing period: January 1 through June 1 each year (see the Maine filing requirement reminders)
• Legal deadline: June 1 (see the annual report filing page)
• First report timing: Due by June 1 of the year following your incorporation year (see the filing requirement reminders)

For instance, if your nonprofit incorporated between January 1 and December 31, 2024, your first annual report would be due by June 1, 2025.

Unlike some states, Maine does not offer deadline extensions. Missing the June 1 deadline triggers immediate consequences:

• A late filing penalty is assessed if the report is received after June 1 (amount set by the Secretary of State; see the filing requirement reminders)
• Continued failure to file can lead to administrative dissolution
• Once dissolved, you must undergo a formal reinstatement process to restore your nonprofit status

How to file online or by mail

Maine offers two filing methods, with online submission being the most efficient option:

Online Filing Process:

1. Visit the Maine Annual Reports Online portal.
2. Select the Annual Report filing option.
3. Enter your Charter Number (find this in your formation documents or through the Maine business search tool).
4. Review and update your nonprofit’s information, including:

• Principal office address
• Registered agent details
• Officer/director information

5. Include a brief statement of your organization’s purpose.
6. Provide an electronic signature from an authorized officer or member.
7. Submit payment of $35 for your nonprofit (same fee for both domestic and foreign nonprofit corporations); see the Maine SOS annual report fee notice.

The online system accepts Visa, MasterCard, Discover, and American Express payments via the Annual Reports Online portal. Upon completion, you’ll receive immediate confirmation of your filing.

Paper Filing Alternative:

If you prefer traditional methods, download your preprinted paper form using the Maine filing requirement reminders. Mail the completed form with your $35 payment to:

Maine State Department
101 State House Station
Augusta, ME 04333-0101
Phone: (207) 624-7752

Unlike many states, Maine no longer mails annual report reminders. Instead, the office sends courtesy email reminders to the address on file for your organization. To receive these notifications, ensure you’ve provided a current email address to the Secretary of State (see the filing requirement reminders).

Maintaining compliance with these annual filing requirements safeguards your nonprofit’s legal status and allows you to focus on your mission rather than administrative complications.

Step 3: Renew Charitable Solicitation License

Maine law requires many nonprofits soliciting contributions to maintain a Charitable Solicitation License. This essential filing helps protect donors and ensures transparency in fundraising activities. For organizations managing multiple state charitable registrations, Labyrinth manages the full renewal process and tracks each deadline across all required jurisdictions. See Maine Charitable Organizations licensing for official requirements.

Who needs to register for charitable solicitation

Not all Maine nonprofits need to register for charitable solicitation. Your organization must obtain and maintain a license if you solicit or accept contributions from the public for charitable purposes. The Maine Charitable Solicitations Act governs which organizations must register and renew annually (see Charitable Organizations licensing).

You may be exempt from registration if your organization:

• Does not solicit or receive more than $35,000 during a calendar year
• Does not receive contributions from more than 35 persons annually
• Does not contract with professional solicitors
• Has no assets or income benefiting officers or members

Moreover, certain types of organizations typically qualify for exemption, including specific educational institutions, healthcare organizations, and religious organizations. Check the Department of Professional and Financial Regulation website to confirm your exemption status.

Annual renewal requirements and deadlines

Once registered, your charitable organization must renew its license annually by November 30. The renewal process includes (see Maine Charitable Organizations renewal requirements):

• Completing the Charitable Organization Application
• Submitting the Annual Fundraising Activity Report (AFAR)
• Paying the $20 renewal fee
• Disclosing any disciplinary or court actions taken against your organization since initial registration
• Reporting any significant changes since your original application

Maine’s Department of Professional and Financial Regulation typically sends email reminders approximately 60 days before expiration. Nonetheless, responsibility for timely renewal remains with your organization.

Missing the November 30 deadline triggers immediate consequences. A $50 late fee applies to licenses renewed between December 1 and March 1. For renewals submitted more than 90 days after expiration (after March 1), you’ll need to completely reapply as a new applicant. This requires additional documentation and potentially higher fees (see licensing details).

Filing the Fundraising Activity Report

The Annual Fundraising Activity Report (AFAR) constitutes a critical component of your renewal application. See the Maine charitable solicitations applications and forms. This report must reflect data from your organization’s preceding fiscal year and includes:

1. Your organization’s name, mailing address, telephone number, and license number
2. Similar information for any professional solicitors you contracted with
3. The total dollar amount of contributions raised in Maine during each fundraising campaign and for the entire year
4. The total amount actually received and retained by your organization
5. The total amount paid to professional solicitors

Maine law specifically requires you to maintain complete records of all fundraising activities for three years after the conclusion of each campaign. See Maine Revised Statutes Title 9, §5005-B. This documentation must be available for potential inspection by the Attorney General.

Failure to file the AFAR or discrepancies between your report and that of your professional solicitor may result in disciplinary action. Additionally, Maine prohibits charitable organizations from contracting with unlicensed professional solicitors. See Title 9, §5005-B.

The Maine Office of Professional and Occupational Regulation offers online services for submission of these documents. Filing electronically generally streamlines the process and provides immediate confirmation of receipt. Visit the OPOR online services for charitable solicitations.

Step 4: Know the Penalties for Missing Deadlines

Failing to meet filing deadlines comes with significant consequences for Maine nonprofits. Understanding these penalties beforehand helps you prioritize compliance and protect your organization’s standing.

Late fees for each type of filing

Each missed deadline triggers specific financial penalties:

Form 990 Series (Federal):

• The IRS assesses per-day penalties for late, incomplete, or missed returns. Rates, thresholds, and maximums are set by the IRS and can change; consult current guidance: IRS penalty guidance.

Maine Annual Report:

• A late filing penalty is assessed for reports submitted after June 1 (amount set by the Secretary of State; see the Maine filing requirement reminders).

Charitable Solicitation License:

• $50 late fee for renewals filed between December 1 and March 1 (see licensing requirements).
• After March 1, you must file a completely new application (see licensing requirements).

Administrative dissolution risks

Continued non-compliance leads to more severe consequences. The Secretary of State can administratively dissolve your nonprofit corporation (see Maine Nonprofit Corporation Act §1113) if you:

• Fail to file your annual report by the deadline
• Neglect to pay the assessed late filing penalty
• Don’t maintain a registered agent in Maine
• Fail to notify of changes to your registered agent or address
• Submit false information

Once dissolution proceedings begin, the Secretary of State will send written notice to your registered agent. Consequently, you’ll have 60 days to correct the issue before official dissolution (see §1113).

Once dissolved, your organization:

• Cannot legally conduct regular business activities
• May only perform actions necessary to wind down operations
• Risks losing exclusive rights to your nonprofit’s name (though name protection continues for 3 years)
• Encounters complications with contracts, banking, and fundraising

Reinstatement process if dissolved

If your nonprofit has been administratively dissolved, you can apply for reinstatement.

For dissolutions within 6 years:

1. Submit an application stating the organization’s name and dissolution date (see Maine Nonprofit Corporation Act §1114).
2. Confirm that grounds for dissolution have been corrected.
3. Verify your name meets requirements or file a name change amendment.
4. Pay all required reinstatement fees.
5. Submit missing annual reports with applicable fees.

For dissolutions over 6 years old:

1. Follow the steps above plus additional documentation (see Maine Nonprofit Corporation Act §1118).
2. Certify no lawsuits are pending against your organization.
3. Explain your reasons for requesting reinstatement.

The Secretary of State will review your application and, if approved, issue a notice of reinstatement. Upon reinstatement, your nonprofit resumes activities as if dissolution never occurred, with legal standing dating back to the original dissolution date (see §1114).

If your reinstatement application is denied, you may appeal to the Superior Court within 30 days.

Maintaining awareness of these penalties helps your organization prioritize compliance and avoid costly disruptions to your nonprofit’s mission.

Step 5: Tips to Stay Compliant Year-Round

Maintaining year-round compliance with nonprofit filing requirements demands a systematic approach. Beyond simply knowing what to file and when, successful nonprofit administration requires establishing effective systems to prevent missed deadlines. With the right processes in place, nonprofit compliance becomes an achievable goal for any organization.

Set up a compliance calendar

Creating a dedicated compliance calendar serves as your roadmap to meeting all filing obligations:

• Mark all federal filing deadlines (typically the 15th day of the 5th month after your fiscal year ends; see IRS due date guidelines).
• Note the June 1 Maine Annual Report deadline (see the Maine annual report page).
• Include the November 30 Charitable Solicitation License renewal date (see Charitable Organizations licensing).
• Add reminders 30-60 days before each deadline to allow preparation time.

A well-maintained calendar helps prevent the three-year consecutive missed filing scenario that automatically revokes your tax-exempt status (see IRS penalty guidance). Labyrinth supports nonprofits with organizing filing details, reminders, and agency correspondence to ensure nothing falls through the cracks.

Assign filing responsibilities

Designating specific individuals to manage compliance is essential:

First, identify who will oversee each filing requirement within your organization. This person should understand all requirements and have access to necessary information. Clearly document these responsibilities in writing.

Second, establish accountability measures by scheduling regular check-ins about upcoming deadlines. Even with designated responsibility, board oversight remains important. Good governance practices include full board review of Form 990 prior to filing.

For nonprofits managing compliance across multiple states, Labyrinth helps monitor varying renewal dates, reporting schedules, and jurisdiction-specific rules to ensure all obligations are met consistently.

Use e-filing tools and reminders

Embracing technology streamlines the compliance process:

Initially, register for email notifications from relevant agencies. The Maine Secretary of State sends courtesy email reminders about annual report deadlines from cec.corporations@informe.org—ensure this address isn’t filtered as spam (see the Maine filing requirement reminders).

Additionally, utilize electronic filing options whenever possible. Maine offers online annual report filing through the Secretary of State’s annual report resource, and most nonprofits are required to file Form 990 electronically per the IRS annual filing and e-filing requirements.

Finally, consider using specialized nonprofit compliance software or calendar apps with notification features. These tools centralize deadlines, store historical filing information, and automatically issue alerts as due dates approach. For organizations managing compliance across multiple states, dedicated compliance specialists can provide centralized management through secure client portals that track all required filings and deadlines.

Conclusion

Maintaining your nonprofit’s legal standing requires diligent attention to annual filing requirements. Throughout this guide, we’ve outlined the essential steps Maine nonprofits must follow to remain compliant with both federal and state regulations.

Timely submission of your Form 990 federal return protects your tax-exempt status, while properly filing your Maine Annual Report by June 1 each year keeps your organization in good standing with the Secretary of State. Additionally, organizations soliciting charitable contributions must renew their licenses annually by November 30 to avoid penalties and maintain fundraising capabilities.

Missing these deadlines certainly carries significant consequences. Late fees quickly accumulate, and continued non-compliance might lead to administrative dissolution or loss of tax-exempt status. Therefore, creating a comprehensive compliance calendar, assigning specific filing responsibilities, and utilizing electronic filing options represent best practices for staying on track.

Remember that compliance isn’t a one-time task but an ongoing responsibility. Your nonprofit’s ability to focus on its mission depends largely on maintaining proper legal standing. Though these administrative requirements may seem burdensome at times, they ultimately safeguard your organization’s ability to serve your community effectively.

Armed with this step-by-step guide, you now have the knowledge needed to navigate Maine’s nonprofit filing requirements confidently. Staying compliant allows your organization to focus on what truly matters—making a positive impact through your important work rather than dealing with penalties or status issues.

Frequently Asked Questions