Alaska State Filing Requirements

Nonprofits in Alaska must comply with specific state requirements to maintain their good standing and tax-exempt status.

Required Non-profit Forms

State FormsFederal Forms (Required for State Compliance)
  • Articles of Incorporation: Required to establish a non-profit corporation in Alaska.
  • Initial Report: Required within six months of incorporation to provide information about the organization’s officers and ownership.
  • Charitable Organization Registration : Required for organizations soliciting donations.
  • Biennial Report: Required every two years to maintain good standing.

State Filing Requirements for Non-Profits

Non-profit organizations in Alaska must comply with various state regulations to maintain their tax-exempt status and operate legally.

These requirements include registration with the Alaska Secretary of State, obtaining a charitable organization registration if soliciting donations, and filing annual and biennial reports.

Key regulatory bodies overseeing non-profit filings include:

  • Alaska Division of Corporations, Business and Professional Licensing
  • Alaska Department of Revenue
  • Internal Revenue Service (federal-level requirements)
    • State Filing Requirements for Non-Profits

    Here’s what non-profits must do:

    • Tax-Exempt Status Verification:
      Non-profits must verify and maintain their federal tax-exempt status under section 501(c) of the Internal Revenue Code.
    • Federal Tax Return Requirements
      Non-profits operating in Alaska typically file Form 990, 990-EZ, or 990-N based on their annual gross receipts:
      • 990-N (e-Postcard): For gross receipts of $50,000 or less.
      • 990-EZ: For gross receipts under $200,000 and total assests under $500,000.
      • 990: For gross receipts gross receipts exceeding $200,000 and total assets of $500,000 or more.
    • Alaska Biennial Report:
      Every non-profit must file a Biennial Report with the Department of Commerce, Community, and Economic Development (DCCED) to maintain its status as a corporation in good standing.
    • Charitable Solicitation Registration:
      Depending on the nature and scope of their solicitation efforts, nonprofits engaging in fundraising activities may need to register with the Alaska Department of Law.

    Filing Deadlines for Non-Profit Forms

    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 Alaska:

    FormDeadline
    Initial ReportDue within six months of incorporation.
    Charitable Solicitation RegistrationDeadlines vary depending on the type of registration and reporting required. This form must be filed before soliciting state contributions. It must also be renewed annually by September 1st.
    IRS Form 990Due 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.
    Biennial ReportIt is due on July 2nd of every other year, matching the year of their filing.

    Registration & Annual Filing (Non-Profits)

    To maintain compliance, non-profits must register with the Alaska Secretary of State and the Attorney General's Office. The registration process includes:

    Initial Registration

    • To operate legally as a non-profit in Alaska, organizations must register with the Secretary of State by submitting their Articles of Incorporation along with a $50 filing fee.
    • After incorporation, they must also file a Charitable Organization Registration if they intend to solicit donations, which requires an additional fee of $40.
    • File the Charitable Organization Annual Report Form with updated financial details for a fee of $40.
    • Ensure compliance with Alaska's Charitable Solicitation Act.
    • Non-profits incorporated in Alaska must file a biennial report with the Division of Corporations, Business, and Professional Licensing to remain in good standing.

    Annual Filing Requirements

  • Ensure that all contact details, registered agent info, and board member data are current with the state.
  • Compile accurate financial records, including income, expenses, assets, and liabilities, for transparency and reporting purposes.
  • File the required annual or biennial report with the state to maintain active status and legal compliance.
  • Submit the necessary forms and fees to keep your Alaska business license valid and up to date.
  • Submit the appropriate IRS Form 990 (e.g., 990, 990-EZ, or 990-N) based on your organization’s size and revenue.
  • Keep thorough documentation of board meetings, bylaws, financials, and other key governance materials.

    • Reliable Nonprofit E-Filing Platform

    TaxZerone provides nonprofits with efficient and compliant tax filing and reporting solutions.

    Frequently Asked Questions

    1. Are all non-profits required to file an Annual Report?

    Yes, almost all non-profit corporations registered in Alaska must file an Annual Report, regardless of their current activity level or revenue.

    2. How do I start a non-profit in Alaska?

    To start a non-profit in Alaska, you need to file Articles of Incorporation with the Secretary of State, obtain a Federal Employer Identification Number (EIN), and register as a charitable organization if you plan to solicit donations.

    3. What happens if a non-profit fails to file the Biennial Report?

    Failure to file can result in the non-profit’s status being revoked by the Alaska DCCED, making it ineligible to operate legally in the state.

    This means the state could legally consider the non-profit to be inactive and potentially lose its ability to operate until the report is filed and any associated penalties are paid.

    4. Is there a fee for filing the Biennial Report?

    Yes, the state filing fee to file this report is $25.