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District of Columbia State Filing Requirements

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.

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Required Non-profit Forms

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 FormsIRS Forms (for Federal Tax Exemption)
  • Articles of Incorporation (Form DNP-1): Required to establish a non-profit corporation in D.C.
  • Form FNP-1: Foreign Registration Statement for Foreign Non-profit Corporation
  • Biennial Report (Form BRA-25): Required every two years to maintain good standing.
  • Charity Registration: Required if soliciting donations from the public.
  • Form FR-164: Exempt Organization Annual Report
  • Sales and Use Tax and other tax-related forms: Nonprofits may need to file sales and use tax returns or other tax forms depending on their activities.
  • Form FP-31: Personal Property Tax Return for Non-profit Organizations
  • Tax Registration (Form FR-500): Required for registering tax accounts with the D.C. Office of Tax and Revenue.
  • Form 1023 (Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code):For most charitable organizations.
  • Form 1024 (Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code):For other types of nonprofits.
  • Form 990 (Return of Organization Exempt From Income Tax): Annual information return for tax-exempt organizations.

State Filing Requirements for Non-Profits

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.

State Filing Requirements for Non-Profits

Key filing requirements include

  • Initial Registration
    Organizations must register with the Department of Consumer and Regulatory Affairs (DCRA) before conducting activities in DC.
  • Basic Business License (BBL)
    Most non-profits need to obtain a BBL, even if they don't engage in commercial activities.
  • Filing biennial reports with the DLCP
    This keeps the District updated on the organization's activities and status.
  • Certificate of Good Standing
    Organizations must maintain current status with DCRA and may need to provide this certificate for various purposes.
  • Annual Reports
    All registered non-profits must file annual reports with the DCRA.
  • Charitable Registration
    Organizations intending to solicit donations must register with the Office of Tax and Revenue (OTR) in the District of Columbia.

Filing Deadlines for Non-Profit Forms

Timely submission of forms is crucial to avoid penalties. Below are the key deadlines for non-profit filings in the District of Columbia:

FormDeadline
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 RegistrationMust be filed before soliciting any contributions.
Form FR-164Due by May 15th (organizations following calendar year)
Form FP-31, Personal Property Tax ReturnDue by July 31st
Tax Registration (Form FR-500)Must be submitted as a one-time filing upon establishment.
Federal Form 990Due by the 15th day of the fifth month following the close of the organization's accounting period.
E-file State Filing

Registration & Annual Filing (Non-Profits)

Initial Registration

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.

Annual Filing Requirements

  • After incorporation, they must also file a Biennial Report (Form BRA-25) every two years to maintain good standing. This report updates the District on the organization's current information.
  • Submit IRS Form 990: Federally required annual tax return for tax-exempt organizations.
  • Failure to file these can result in penalties, including administrative dissolution or loss of tax-exempt status.

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    Frequently Asked Questions

    1. Why do I need to file state taxes and reports?

    Filing state taxes and reports is essential for legal compliance, maintaining financial credibility, claiming benefits, and ensuring transparency in your organization’s operations.

    2. Does D.C. have a sales tax exemption for 501(c)(3) organizations?

    Yes, generally, organizations exempt from federal income tax under 501(c)(3) are also exempt from D.C. sales tax on their purchases. However, there are specific rules and limitations. It's best to consult the OTR or a tax professional.

    3. How do I know which forms I need to file?

    The specific forms required depend on your organization’s structure and activities; consult your state's Department of Consumer and Regulatory Affairs or a tax professional for guidance.

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

    Yes, $80.00 is the filing fee for the Biennial Report. If there’s a delay in filing, there’s a $50.00 late filing fee.

    5. What happens if a non-profit misses a filing deadline?

    Missing deadlines can result in penalties, loss of good standing with the DCRA, or even revocation of tax-exempt status.