The DC state requires non-profits operating within its jurisdiction to comply with specific filing requirements to maintain their tax-exempt status and legal standing.
Non-profits in Connecticut must complete several forms as part of their compliance obligations.
Below are the key forms, along with links for easy access:
Department of Licensing and Consumer Protection (DLCP) Forms: | Tax Forms | IRS Forms (for Federal Tax Exemption) |
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Nonprofits in D.C. are primarily regulated by the District of Columbia Department of Licensing and Consumer Protection (DLCP) and the Office of Tax and Revenue (OTR).
This ensures that organizations maintain their tax-exempt status and adhere to the District’s legal and financial regulations. Filing includes submitting tax forms, annual reports, and renewing registrations.
Timely submission of forms is crucial to avoid penalties. Below are the key deadlines for non-profit filings in the District of Columbia:
Form | Deadline |
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Articles of Incorporation (Form DNP-1) | Must be filed before establishing a non-profit entity. |
Biennial Report (Form BRA-25) | Due every two years on April 1st following incorporation. |
Charity Registration | Must be filed before soliciting any contributions. |
Form FR-164 | Due by May 15th (organizations following calendar year) |
Form FP-31, Personal Property Tax Return | Due by July 31st |
Tax Registration (Form FR-500) | Must be submitted as a one-time filing upon establishment. |
Federal Form 990 | Due by the 15th day of the fifth month following the close of the organization's accounting period. |
1. File Articles of Incorporation:
To operate legally as a non-profit in the District of Columbia, organizations must register with the DCRA by submitting their Articles of Incorporation (Form DNP-1) along with an $80 filing fee.
2. Complete Charitable Organization Registration:
If applicable, complete the registration online with the OTR.
Failure to file these can result in penalties, including administrative dissolution or loss of tax-exempt status.