At a Glance

North Dakota nonprofits must file three main annual reports: IRS Form 990 (due 5 months after fiscal year end), state annual reports (due February 1), and charitable solicitation renewals (due September 1). Missing deadlines can result in penalties, loss of good standing, or automatic dissolution of your organization.

Introduction

Staying compliant with nonprofit annual filing requirements isn't just about checking boxes—it's about protecting your organization's mission and the important work you do in North Dakota. The consequences of missed deadlines can be severe, ranging from hefty penalties to complete loss of your tax-exempt status.

Fortunately, with the right knowledge and preparation, meeting these obligations becomes much more manageable. From federal Form 990 submissions to North Dakota's specific annual reports and charitable solicitation renewals, each filing serves a crucial purpose in maintaining your nonprofit's good standing.

This step-by-step guide focuses exclusively on the recurring annual requirements for established North Dakota nonprofits. You'll learn exactly what to file, when to file it, and how to avoid the common pitfalls that trip up even experienced organizations. By staying on top of these essential filings, you'll ensure your nonprofit can continue focusing on what really matters—your mission and impact.

Understand Federal Filing Requirements

Every North Dakota nonprofit with federal tax-exempt status must comply with IRS filing requirements. Staying on top of these obligations ensures your organization maintains its exemption and avoids costly penalties.

When to file IRS Form 990

The IRS requires most tax-exempt organizations to file an annual information return by the 15th day of the 5th month after the end of the organization's fiscal year. For example, if your fiscal year ends December 31, your filing deadline is May 15 of the following year (see the North Dakota Charitable Organization Guide).

Need more time? You can request an automatic six-month extension by submitting Form 8868 before your due date. However, this extension applies to Forms 990, 990-EZ, 990-PF, and 990-T—the 990-N (e-Postcard) deadline cannot be extended (see the North Dakota Charitable Organization Guide).

Which version of Form 990 to use

Which form you file depends entirely on your organization's financial activity:

• Form 990-N (e-Postcard): For organizations with annual gross receipts normally ≤ $50,000
• Form 990-EZ: For organizations with gross receipts < $200,000 AND total assets < $500,000
• Form 990: Required if gross receipts ≥ $200,000 OR total assets ≥ $500,000
• Form 990-PF: All private foundations must file this form regardless of financial size

Additionally, nonprofits with unrelated business income of $1,000 or more must file Form 990-T.

What information is required

Form 990-N is the simplest, requiring only eight basic pieces of information: legal name, address, EIN, tax year, website URL, principal officer's name and address, and confirmation that gross receipts are under $50,000.

Form 990-EZ and the full Form 990 are more comprehensive, requiring detailed financial statements, program descriptions, governance information, and compensation data. The full Form 990 also includes multiple schedules for specific activities like fundraising, foreign operations, and hospital facilities (see the North Dakota Secretary of State charitable organizations page).

Consequences of not filing

Failing to meet these requirements can have serious repercussions:

Financial penalties accrue daily. For smaller organizations, the penalty is generally $20 per day, up to the lesser of $10,500 or 5% of gross receipts for the year. Larger organizations are subject to higher daily and maximum penalties that are adjusted periodically by the IRS; check current IRS amounts for your filing year.

Most critically, if you fail to file for three consecutive years, your tax-exempt status is automatically revoked (see Secretary of State guidance on charitable organizations and the IRS penalties for failure to file). This means your organization would:

• Need to pay corporate income taxes
• Lose tax-deductible status for donations
• Face the costly, time-consuming process of reapplying for exemption

Furthermore, missed filings can damage your reputation with donors and stakeholders, potentially affecting your funding streams and community relationships (see the North Dakota Secretary of State charitable organizations page).

To stay compliant, mark your calendar with filing deadlines, keep detailed financial records throughout the year, and consider setting up reminders 30–60 days before your due date to ensure adequate preparation time.

File the North Dakota Nonprofit Annual Report

Beyond federal requirements, North Dakota nonprofits must complete specific state filings to maintain good standing. Understanding these obligations ensures your organization remains compliant and avoids potential penalties.

Who must file and when

All nonprofit corporations and nonprofit limited liability companies registered in North Dakota must file an annual report with the North Dakota Secretary of State. This requirement applies to both domestic organizations formed in North Dakota and foreign entities authorized to operate in the state.

The filing deadline is February 1 of each year, as outlined by the Secretary of State's Maintain a Nonprofit page. For newly formed organizations, the first annual report is due in the year following the date your organization began, as stated in your articles of incorporation or organization.

Important note: The Nonprofit Annual Report is entirely separate from the Charitable Organization Annual Report. If your nonprofit is also registered as a charitable organization, you must file both reports—the charitable report being due by September 1 (see the Maintain a Nonprofit page).

Filing fees and late penalties

The standard filing fee for North Dakota nonprofit annual reports is $10.00 (see the Secretary of State's guidance). Failing to file on time comes with consequences. Once the deadline passes, a late fee may be assessed, and your organization will be placed in Not Good Standing status (see the Maintain Registration page).

Perhaps most seriously, if your nonprofit doesn't file the past-due annual report within one year of the deadline, it will be involuntarily dissolved or terminated. For foreign nonprofit organizations, your authority to transact business in North Dakota will be revoked (see the Maintain a Nonprofit page).

How to file online using FirstStop

The most efficient way to submit your annual report is through North Dakota's online portal, the FirstStop portal. To complete this process:

1. Visit the FirstStop portal on the Secretary of State's website
2. Sign in with your ND Login account (or create one if you don't have one)
3. Search for your organization by name or ID number
4. Select "File Annual Report" from the options
5. Verify pre-filled information and update any changes
6. Complete all required fields
7. Submit payment via credit card or e-check
8. Download your confirmation and receipt

FirstStop streamlines the process and helps ensure accuracy.

What information to include

Your nonprofit annual report must contain current information as of December 31 of the preceding year (or as of the last day of your fiscal year). Required details include (see the Maintain Nonprofit Registration Sheet):

• Organization's legal name
• Registered agent information
• Office address
• Description of organization's activities
• Federal tax code for tax exemption
• Names and addresses of officers and directors (for corporations) or managers, governors, and managing members (for LLCs)

The annual report serves to verify your nonprofit's continued existence and provides the public with updated information about your organization's leadership (see the Maintain Nonprofit Registration Sheet).

Remember that filing this report isn't just about checking a box—it's essential for maintaining your nonprofit's legal status and ability to operate in North Dakota. Many banks, lenders, and potential partners will require proof that your organization is in good standing before doing business with you (see the Maintain Registration page). For organizations managing multiple state filings or facing capacity constraints, Labyrinth, Inc. can help ensure accurate preparation and timely submission of these critical reports while tracking each deadline and managing the full filing process.

Renew Your Charitable Solicitation Registration

Charitable organizations in North Dakota face specific registration renewal requirements separate from other nonprofit filings. Understanding these obligations ensures your organization can legally solicit donations within the state.

Who needs to register

Organizations soliciting charitable contributions in North Dakota must register with the Secretary of State before conducting any fundraising activities. This requirement applies to both in-state and out-of-state nonprofits that seek donations from North Dakota residents. Specifically, your nonprofit must register if you plan to ask for donations through any method—whether online, by mail, by phone, or in person (see the North Dakota Charitable Organization Guide). Consequently, maintaining this registration through annual renewal is essential for ongoing fundraising activities.

Initial vs. renewal registration

While initial registration establishes your right to solicit funds, annual renewal maintains that privilege. The key differences include:

Initial registration:

• Requires a $25.00 filing fee (see the Secretary of State charitable organizations page)
• Must include a financial statement covering your most recent 12-month period (see the Secretary of State charitable organizations page)
• Cannot begin solicitation until approved (see the Secretary of State charitable organizations page)
• If filed in July or August, your first annual report is due September 1 of the following year (see the Secretary of State charitable organizations page)

Renewal registration:

• Must be filed annually by September 1, per the Secretary of State charitable organizations page
• Costs $10.00, significantly less than the initial registration fee
• You may file the annual report in advance of the deadline

Required documents and fees

For your annual renewal, you must submit (per the Secretary of State charitable organizations page):

1. The North Dakota Charitable Organization Annual Report
2. A $10.00 filing fee payable to the North Dakota Secretary of State
3. Updated list of officers and directors
4. Compensation information for officers and directors
5. Financial documents, such as:
   • Your IRS Form 990, or
   • Income and expense statements, balance sheets, and functional expense breakdowns, as required by the Secretary of State

If you cannot meet the September 1 deadline, you may request an extension through the FirstStop portal. This request must be submitted before the filing deadline. Extensions may be granted for one year or, in some cases, permanently for organizations with fiscal years ending in June, July, or August; extensions cannot go beyond December 1 (see the Secretary of State charitable organizations page).

How to file through the portal

North Dakota has modernized its filing system through the FirstStop portal, making renewal submission straightforward:

1. Visit FirstStop.sos.nd.gov and log into your account
2. Navigate to the Charitable Organizations tile
3. Select your organization from your dashboard
4. Choose "File Annual Report" from the available options
5. Complete all required fields with current information
6. Upload any necessary supporting documents
7. Submit payment through the secure system
8. Save your confirmation for your records

Failing to renew by the deadline means your organization can no longer legally solicit contributions in North Dakota. Organizations that miss the renewal deadline must file the annual report ($10) and a Charitable Organization Reregistration Statement ($25) to regain registered status (see the Secretary of State charitable organizations page). For organizations operating across multiple states or managing complex renewal schedules, Labyrinth manages the full renewal process and tracks each deadline while coordinating varying renewal dates and jurisdiction-specific rules.

Exemptions from registration

Certain organizations are exempt from charitable solicitation registration requirements in North Dakota:

• Religious societies or organizations exempt from filing federal annual information returns under IRC sections 6033(a)(2)(A)(i) and (iii) or section 6033(a)(2)(C)(i)
• Higher education institutions soliciting for themselves
• Organizations using only volunteer fundraisers for government entities or community projects (where all contributions go to the project)
• Public or private elementary/secondary schools
• Political candidates and committees required to file with election commissions
• Organizations soliciting only for specific named individuals (when contributions are transferred directly to those individuals)

Even if your organization qualifies for exemption, maintaining proper documentation of your exempt status is advisable for compliance purposes.

Avoid Common Filing Mistakes and Penalties

Failure to comply with regulatory requirements can jeopardize your nonprofit's legal status and mission. Knowing how to navigate potential pitfalls is essential for maintaining uninterrupted operations.

Missed deadlines and consequences

Missing filing deadlines triggers a cascade of complications. Initially, your nonprofit will be placed in Not Good Standing status, which can hinder your ability to work with lenders, investors, and vendors (see the Maintain Registration page). For annual reports not filed by February 1, a late fee may apply. Charitable registration renewals not submitted by September 1 require filing the annual report ($10) and a reregistration statement ($25) to regain registered status (see the Secretary of State charitable organizations page).

Most critically, if your nonprofit fails to file required reports within one year of the deadline, the state will involuntarily dissolve or terminate your organization (see the Maintain a Nonprofit page). For Form 990, failure to file for three consecutive years results in automatic revocation of your federal tax-exempt status (see the IRS penalties for failure to file).

How to reinstate a lapsed registration

• File the past-due annual report with appropriate fees
• Submit a reinstatement request to the Secretary of State

If more time has passed, contact the Secretary of State for guidance on available reinstatement options; requirements can be more involved after longer lapses (see the Maintain a Nonprofit page).

Penalties for noncompliance

• IRS late filing penalties: $20.00 per day (up to $10,500) for smaller organizations (see the IRS penalties for failure to file)
• Civil penalties up to $5,000 per violation
• Solicitation violations constitute a class A misdemeanor
• Soliciting after registration revocation is classified as a class C felony (see the Secretary of State charitable organizations page)

Ongoing noncompliance may lead to denial of registration for up to five years (see the Secretary of State charitable organizations page).

How to request extensions

• For Form 990: File Form 8868 before your due date for an automatic six-month extension (see the IRS extension instructions)
• For charitable annual reports: Submit a request through the FirstStop portal prior to the September 1 deadline (see the Secretary of State charitable organizations page)

Extensions for charitable registrations may be granted for one year or permanently for organizations with fiscal years ending in June, July, or August, but cannot extend beyond December 1 (see the Secretary of State charitable organizations page).

Maintain Ongoing Compliance Year-Round

Staying organized throughout the year makes annual filing obligations much easier to manage. Effective year-round compliance practices prevent last-minute scrambles and protect your nonprofit's status.

Track due dates and documents

Create a comprehensive compliance calendar marking your key deadlines—February 1 for nonprofit annual reports, September 1 for charitable organization renewals, and the IRS Form 990 due date (the 15th day of the 5th month after your fiscal year ends). For nonprofits managing complex filing schedules, Labyrinth provides support in organizing filing details, reminders, and agency correspondence through our tracking and documentation services.

Update board and contact info

Promptly update your leadership information whenever changes occur. Outdated board records can cause missed communications and compliance issues. Remember that your annual report must include current officer and director details as of December 31 of the preceding year (see the Maintain a Nonprofit page). When updating officers, directors, or other organizational information, Labyrinth handles these update filings as part of our annual filing management services.

Keep financial records organized

Maintain systematic financial documentation throughout the year. Save financial records for at least seven years, and ensure bank statements are reviewed by someone who doesn't write or sign checks. This organization simplifies your Form 990 preparation and helps track tax-deductible donations.

Use a registered agent service

Your nonprofit must maintain a North Dakota registered agent with a physical address in the state. Many organizations opt for professional registered agent services rather than listing individual officers. These services provide consistency despite leadership changes, guarantee document receipt during business hours, and forward important communications promptly.

Conclusion

Maintaining compliance with annual filing requirements safeguards your North Dakota nonprofit's legal status and mission. Throughout this guide, you've learned that staying current with your Form 990, North Dakota Annual Report, and Charitable Solicitation Registration isn't merely administrative busywork—it protects your tax-exempt status and fundraising capabilities.

Remember, the consequences of missed deadlines extend beyond late fees. Specifically, failing to file federal forms for three consecutive years results in automatic tax-exempt status revocation, while state compliance lapses can lead to dissolution of your organization. Additionally, your reputation with donors and stakeholders could suffer irreparable damage.

The filing calendar for North Dakota nonprofits follows a predictable pattern: February 1 for your state annual report, September 1 for charitable organization renewals, and your Form 990 due date based on your fiscal year end. Therefore, creating a comprehensive compliance calendar with built-in reminders will help you avoid last-minute scrambles and potential penalties.

Year-round organization significantly reduces filing stress. Rather than rushing to gather information before deadlines, establish systems to track board changes, maintain financial records, and document organizational activities throughout the year. This approach ensures you'll have everything needed when filing time arrives.

Your nonprofit exists to fulfill its mission, not to navigate compliance issues. Nevertheless, mastering these essential filing requirements allows you to focus on what truly matters—the important work your organization does for North Dakota communities. With proper planning and attention to deadlines, you'll ensure your nonprofit remains in good standing, ready to create lasting impact for years to come.

Frequently Asked Questions