Alabama non-profits must adhere to state filing requirements managed by the Alabama Department of Revenue (ADOR) and the Secretary of State.
State Forms | Federal Forms (Required for State Compliance) |
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Non-profit organizations in Alabama must adhere to specific filing requirements to operate legally within the state. These include:
The ADOR offers online filing options through My Alabama Taxes (MAT), which allows businesses and individuals to e-file, pay taxes, and manage tax accounts.
While Alabama encourages e-filing, taxpayers can still mail paper returns to the ADOR. However, processing times may be longer for paper filings.
Staying on top of deadlines is crucial for non-profits to avoid penalties or loss of good standing.
Below are the key deadlines for non-profit filings in Alabama:
Form | Deadline |
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Form 20C (Corporate Income Tax Return) | Due by the 15th day of the 4th month following the end of the fiscal year if the organization has unrelated business income. |
IRS Form 990 | Due by the 15th day of the 5th month after the fiscal year ends. Small organizations (gross receipts ≤ $50,000) must file Form 990-N by the 15th day of the 5th month. |
Form BPT-IN | Due within 2.5 months after the entity incorporates or organizes. |
Form PPT and Form AL-CAR | Due on the same date as the corresponding federal income tax returns. If this date falls on a weekend or holiday, the due date is extended to the next business day. |
Charitable Registration Renewal | Annually by the anniversary date of the initial registration. |
Annual Report (SOS) | Due annually on the anniversary of incorporation. |
To maintain compliance, non-profits must register with the Alabama Secretary of State and the Attorney General's Office. The registration process includes:
To operate as a non-profit in Alabama, organizations must:
Failure to comply with these requirements may result in penalties or loss of good standing status.
Non-profits generating unrelated business income exceeding $1,000 must file Form 20C along with a copy of Federal Form 990-T.
If you haven't submitted your 20C form on or before the deadline, the State of Alabama imposes a penalty of 10% of the tax due or $50, whichever is greater.