At a Glance

New Jersey nonprofits must file federal Form 990 returns by May 15 (for calendar year organizations), state annual reports by the end of the month before their registration anniversary, and charitable registration renewals within six months after their fiscal year ends. Missing these deadlines can result in penalties, loss of tax-exempt status, or administrative dissolution.

Introduction

Running your organization’s mission is exciting, but keeping up with compliance obligations can quickly become overwhelming. From federal 990 forms to state annual reports, the paperwork demands constant attention. Missing a single deadline could cost your nonprofit hundreds or even thousands in penalties.

Fortunately, staying compliant doesn’t have to be complicated when you have the right guidance. This step-by-step guide covers everything you need to know about maintaining your New Jersey nonprofit status. Specifically, we’ll walk through all required federal filings, state regulatory submissions, and tax requirements that your organization must address throughout the year.

Federal Filing Requirements

Every 501(c)(3) organization in New Jersey must comply with federal filing requirements alongside state obligations. Understanding these requirements ensures your nonprofit maintains its tax-exempt status and avoids costly penalties.

Which Form 990 should you file?

Small nonprofits with gross receipts ≤ $50,000 file Form 990-N (e-Postcard).

Medium nonprofits with gross receipts < $200,000 and total assets < $500,000 file Form 990-EZ.

Large nonprofits with gross receipts ≥ $200,000 or total assets ≥ $500,000 file Form 990.

Private foundations must file Form 990-PF regardless of financial status.

Remember, churches and certain religious organizations are generally exempt from these filing requirements. Additionally, if your organization has unrelated business income of $1,000 or more, you must also file Form 990-T.

Deadlines and e-filing rules

Annual returns must be submitted by the 15th day of the 5th month after your tax year ends. For organizations following the calendar year (ending December 31), this means your filing is due on May 15.

Need more time? You can request an automatic six-month extension using Form 8868.

• Form 990-N is always filed electronically
• Forms 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

For state portal details related to extensions, see the New Jersey Charities extension instructions (CRI-400).

Consequences of non-compliance

Failing to file your required returns can result in IRS late-filing penalties that accrue per day until the return is filed. The daily rate and maximum penalty caps differ based on an organization’s gross receipts, with larger organizations subject to higher per‑day rates and maximums. Refer to the IRS penalty guidance for exempt organizations for current amounts and thresholds.

Furthermore, if your nonprofit fails to file for three consecutive years, the IRS will automatically revoke your tax-exempt status. Your organization becomes subject to federal income tax and potentially state and local taxes as well; see the New Jersey Division of Taxation overview for exempt organizations.

Restoring your exempt status after revocation involves a lengthy and expensive process—essentially requiring you to reapply for 501(c)(3) status by filing Form 1023 again. This process creates unnecessary financial strain and disrupts your organization’s operations.

While penalties may be abated if you can demonstrate reasonable cause for late filing, the burden of proof rests with your organization to establish both reasonable cause and lack of willful neglect. Maintaining accurate records and establishing good filing practices remains essential for long-term compliance.

New Jersey Annual Report

Beyond federal obligations, New Jersey nonprofits must maintain compliance at the state level through mandatory annual filings. Managing these state-level requirements effectively helps your organization maintain good standing and avoid potential administrative dissolution.

Who must file and when?

All nonprofit corporations in New Jersey must file annual reports with the Department of the Treasury, Division of Revenue and Enterprise Services. This requirement applies to both domestic nonprofits (formed in New Jersey) and foreign nonprofits (formed elsewhere but operating in New Jersey).

The timing for these annual reports differs from federal filings. Rather than being tied to your fiscal year, your New Jersey annual report is due by the end of the month prior to your registration anniversary month. For instance, if your nonprofit incorporated on April 15th, your annual report would be due by March 31st every year.

To help organizations stay current, New Jersey offers flexibility in filing:

• Reports may be submitted up to three months before the due date
• The state provides a 30-day grace period after the due date where you can file without penalty

This anniversary-based system means filing requirements are distributed throughout the year, unlike the clustered May 15th deadline typical for federal returns.

Filing process and fees

New Jersey requires all nonprofit annual reports to be filed online through the Division of Revenue and Enterprise Services portal. Paper filings are not accepted unless you’ve received a specific exemption from the Department prior to filing.

The filing fee structure for nonprofits is:

• Base filing fee: $30.00 (see the New Jersey Division of Revenue fee schedule)
• Additional online processing fees may apply depending on the payment method

During the filing process, you’ll need to update or confirm basic organizational information, including:

• Primary business address
• Registered agent information
• Names and addresses of officers and directors
• Other essential corporate details

Any authorized representative of your organization can complete and submit the filing. Ensure whoever handles your submission has accurate information about your nonprofit’s structure and operations.

What happens if you miss the deadline?

Unlike many states that impose immediate financial penalties, New Jersey takes a more gradual approach to enforcement. During the 30-day grace period after your due date, you can still file without formal penalties.

However, serious consequences await nonprofits that persistently neglect their filing obligations. Organizations that fail to file annual reports for two consecutive years will have their corporate status administratively revoked. Once revoked, your nonprofit:

• Loses its good standing status
• Cannot legally operate in New Jersey
• May lose naming rights
• Loses access to state courts
• May face difficulties securing funding or establishing contracts

To reinstate a revoked nonprofit, you must submit a reinstatement application, pay all required fees, and file any missing annual reports. This process typically costs significantly more than simply maintaining compliance from the beginning.

The potential damage to your organization’s reputation could result in decreased donations and community trust—intangible losses that far exceed any filing fees.

Charitable Registration and Renewal

Most organizations conducting charitable activities in New Jersey face another compliance requirement beyond standard corporate filings. The Charitable Registration and Investigation Act mandates registration with the Division of Consumer Affairs Charities Registration Section for organizations soliciting donations in the state.

Initial registration thresholds

The registration obligation applies to any organization operating or soliciting within New Jersey unless specifically exempted. Organizations receiving $10,000 or less in annual gross contributions have the option to maintain or forgo registration. This exemption only applies if all fundraising activities are conducted by volunteers; see the NJ Charities FAQ.

Despite this exemption, charities at this income level choosing to remain registered must pay a $30 registration fee and file an annual renewal. Organizations that exceed the $10,000 threshold must register within 30 days of reaching this amount—not at the end of their fiscal year; see New Jersey Charities Registration information.

Initial registration requires submitting a registration statement signed by two officers, along with appropriate fees. The obligation begins prior to engaging in any solicitation activities.

Annual renewal requirements

Registered charities must renew their registration annually within six months after the end of their fiscal year; see New Jersey Charities Registration information. For example, organizations with a fiscal year ending December 31 must file by June 30 of the following year.

The filing form and fee structure depend on your organization’s gross contributions:

• $0-$25,000: Form CRI-200 (Short Form) – $30 fee
• $25,001-$100,000: Form CRI-300R (Long Form) – $60 fee
• $100,001-$500,000: Form CRI-300R (Long Form) – $150 fee
• Over $500,000: Form CRI-300R (Long Form) – $250 fee

Smaller organizations with $25,000 or less in gross contributions file Form CRI-200, while larger organizations use Form CRI-300R. As of 2018, all renewals must be submitted through the online NJ Charities Portal.

Extension rules and late fees

Organizations with gross contributions exceeding $10,000 may request an extension of time to file their annual renewal; see New Jersey Charities Registration information. Such requests must be submitted through the NJ Charities Portal before the original due date (180 days after fiscal year-end); the NJ DCA portal filing instructions provide steps for using the system.

Several conditions can disqualify an organization from receiving an extension:

• Unregistered organizations
• Organizations with unfiled previous renewals
• Organizations with outstanding information requests
• Unpaid fees or penalties
• Incomplete extension requests
• Organizations receiving $10,000 or less in gross contributions (see the CRI-400 extension request instructions)

When granted, extensions provide up to 180 additional days (see the CRI-400 extension request instructions for details). Any registration filed after the deadline (including the extension, if granted) must include a $25 late fee in addition to the regular registration fee; see New Jersey Charities Registration information.

Required attachments and documents

Along with the registration form, nonprofits must include several supporting documents:

• Completed and signed registration form (by two officers)
• Registration fee payment (plus late fee if applicable)
• IRS Form 990 (appropriate version based on income level)
• Certified audit (required for organizations with gross income exceeding $500,000); see New Jersey Charities Registration information
• Amended formation documents or bylaws (if changed during the year)
• Any IRS correspondence received during the fiscal year; see the NJ Charities registration forms page

For initial registrations, organizations must also provide copies of their bylaws, articles of incorporation, and IRS determination letter; see New Jersey Charities Registration information.

Labyrinth, Inc. helps nonprofits manage the full charitable registration renewal process and tracks each deadline to ensure organizations remain in good standing with state agencies.

Sales and Use Tax Exemption

Securing and maintaining sales tax exemption represents another crucial compliance area for New Jersey nonprofits. Even after receiving federal tax-exempt status, organizations must separately apply for state-level exemptions.

Who qualifies for exemption?

New Jersey law specifically limits sales tax exemption to certain types of nonprofit organizations. Qualifying entities include those exclusively focused on:

• Religious, charitable, scientific, testing for public safety, literary or educational purposes
• Prevention of cruelty to children or animals
• Volunteer fire, rescue, ambulance, first aid, or emergency companies and squads
• Veterans’ organizations
• Parent-teacher associations of elementary or secondary schools (see the NJ Division of Taxation MISC-3 publication)

Several types of nonprofits explicitly do not qualify, such as:

• Business associations and leagues
• Social or recreational clubs
• Civic or homeowners’ associations
• Most fraternal organizations
• Labor unions
• Political organizations (see the NJ Division of Taxation sales tax exemption overview)

How to file Form REG-1E

To obtain sales tax exemption, organizations must submit Form REG-1E to the New Jersey Division of Taxation (609-292-6400, nj.gov/treasury/taxation). This application requires:

• A copy of your organization’s articles of incorporation or constitution
• Any organizational bylaws
• IRS 501(c)(3) determination letter (except for volunteer fire companies, emergency squads, veterans’ organizations, and parent-teacher groups) (see the NJ Division of Taxation MISC-3 publication)

No filing fee is required for the application; see the NJ Division of Taxation sales tax exemption overview. Organizations can submit their completed forms and supporting documentation through several methods:

• Online upload (preferred)
• Email
• Fax to 609-292-8764
• Mail to PO Box 269, Trenton (details available in the NJ Division of Taxation guidance)

Processing typically takes approximately three weeks, possibly longer if additional information is needed (per the NJ Division of Taxation guidance).

Maintaining and updating ST-5 certificate

Once approved, your organization receives Form ST-5 (Exempt Organization Certificate), which allows exemption from paying sales tax on qualifying purchases. Some organizations with a 501(h) election must complete an annual certification to maintain exempt status; see the NJ Division of Taxation ST-5 overview.

Any changes to your organization’s name or structure require immediate attention. Submit the “New Jersey Exempt Organization Request for Updated or Replacement ST-5” form if:

• Your organization changes its name (include amendment to certificate of incorporation)
• Your physical address changes
• You need a replacement certificate (see the request an updated or replacement ST-5 page)

The ST-5 certificate itself doesn’t expire. However, the Division of Taxation may revoke your exemption if:

• Your organization loses federal tax-exempt status
• You make structural changes that disqualify your nonprofit as a 501(c)(3)
• Organizations with a 501(h) election exceed threshold limits or fail to return annual certifications (see the NJ Division of Taxation ST-5 overview)

Each organization must obtain its own ST-5 certificate—borrowing or using another organization’s form is not permitted (see the NJ Division of Taxation MISC-3 publication).

Other State-Level Compliance

Employer payroll tax filings

Nonprofits with employees must register with the New Jersey Division of Revenue for payroll tax purposes. Once registered, organizations must submit:

• Form NJ-927 (Employer’s Quarterly Report)
• Form NJ-W-3 (Annual Reconciliation of Tax Withheld)
• Form WR-30 (Quarterly Employer Report of Wages Paid)

These filings must be submitted electronically through the Division’s online system; see NJ payroll filing. Your organization may need to file monthly or quarterly based on your payroll size.

Gaming and raffle registration

Nonprofits conducting fundraisers through bingo, raffles, or other games of chance must first register with the Legalized Games of Chance Control Commission (LGCCC); see LGCCC registration.

• Remains valid for two years
• Costs $100.00 (biennial fee)
• Requires organizational documents and member information

A separate license application must be filed with the municipality where the event will occur. After each event, organizations must submit a Report of Operations by the 15th of the following month; see Bingo and Raffle license process instructions.

Registered agent requirements

Every nonprofit corporation must maintain a registered agent in New Jersey who:

• Maintains a physical street address within the state
• Remains available during regular business hours
• Receives legal documents and official notices

Failing to maintain a proper registered agent can result in rejection of filings, loss of good standing, and potentially even administrative dissolution of your nonprofit. Labyrinth, Inc. handles registered agent update filings as part of its corporate filing services when organizations need to update officer, director, or registered agent information.

Conclusion

Maintaining compliance with all necessary filing requirements stands as a critical responsibility for New Jersey nonprofit organizations. Throughout this guide, we’ve covered essential federal and state obligations that your organization must fulfill to remain in good standing.

Your nonprofit must submit the appropriate Form 990 series document annually to the IRS, with specific forms depending on your gross receipts and asset values. Additionally, you need to file your New Jersey Annual Report by the end of the month before your registration anniversary month, along with the required $30 fee.

Beyond these core requirements, most organizations must navigate the Charitable Registration process, with renewal deadlines occurring six months after your fiscal year ends. Your filing obligations extend to maintaining sales tax exemptions through proper ST-5 certificate management and addressing supplemental requirements like employer payroll taxes or gaming registrations when applicable.

Missing deadlines can result in significant penalties, including potential revocation of your tax-exempt status after three consecutive missed federal filings or administrative dissolution after two missed state annual reports. Creating a comprehensive compliance calendar marks an essential step toward protecting your organization’s standing.

Though these filing requirements might seem overwhelming at first, compliance can be made much more manageable with proper planning and organization. For nonprofits seeking reliable assistance with these recurring obligations, Labyrinth, Inc. helps organizations prepare and submit required state filings—including Annual Reports and Statements of Information—so nonprofits remain in good standing with state agencies. We also manage the full charitable registration renewal process and track each deadline.

Your nonprofit’s continued operation and ability to serve its mission depend on maintaining these regulatory obligations. By following this guide and establishing consistent filing practices, you can ensure your New Jersey nonprofit remains compliant, avoids costly penalties, and continues its valuable work uninterrupted.

Frequently Asked Questions