FinCEN BOI Report
Easily file your FinCEN BOIR with confidence.
Maine State Filing Requirements
Operating a nonprofit in Maine involves adhering to specific state filing requirements to maintain good standing.
Required Non-profit Forms
Here are the key forms required for non-profits in Maine, along with links to where you can find them:
| Secretary of State Forms | Attorney General Forms | Department of Revenue Forms | Federal Forms (Required for State Compliance) |
|---|---|---|---|
|
State Filing Requirements for Non-Profits
Nonprofits in Maine must fulfil several filing obligations, including initial registration, annual reporting, and adherence to specific regulations.
The primary requirements include:
- Initial Registration
Nonprofits must incorporate and obtain a Certificate of Formation from the Maine Secretary of State - Application for Tax Exemption
After incorporation, organizations seeking 501(c)(3) status must file Form 1023 or 1023-EZ with the IRS. - State Tax Exemption
Once federal exemption is secured, organizations must apply for Maine state tax exemption. - Solicitation Licensing
Nonprofits soliciting contributions from Maine residents may need to register with the Maine Department of Professional and Financial Regulation. - Annual Report
All nonprofit corporations must file an annual report with the Maine Secretary of State.
Filing Deadlines for Non-Profit Forms
Staying on top of filing deadlines is crucial to avoid penalties and maintain your organization's good standing.
Below are the key deadlines for non-profit filings in Maine:
| Secretary of State Deadlines | |
|---|---|
| Articles of Incorporation | Due by June 1st of each year. |
| Application for Reservation of Name | Valid for 120 days from the date of filing |
| Articles of Dissolution | Due after a statement of intent to dissolve has been filed, and the corporation is dissolved upon the effective date of those articles. |
| Attorney General Forms Deadline | |
|---|---|
| Annual Report | Due by June 1st of each year. |
| Department of Revenue Forms | |
|---|---|
| Form ST-7 - Maine Sales and Use Tax Return | Almost always due the 15th day of the month following the reporting period |
| Federal Deadlines | |
|---|---|
| Form 990 Series | Due on the 15th day of the 5th month after the organization's accounting period ends Example: For calendar year organizations, Form 990 is due by May 15 |
| Form 1023/1023-EZ | Must be filed within 27 months of incorporation to receive retroactive exemption to the date of incorporation |
Registration & Annual Filing (Non-Profits)
To operate legally as a non-profit in Maine, the registration process involves several steps:
Initial Registration
1. Incorporation
File Articles of Incorporation ($40 fee) with the Maine Secretary of State
2. Appoint a Registered Agent
You must designate a registered agent located in Maine to receive legal and official documents on behalf of your non-profit. This can be an individual resident, or a business entity authorized to do business in Maine. The registered agent must have a physical street address in Maine.
3. Obtain an EIN
Apply for an EIN from the IRS. This can be done online through the IRS website.
4. Federal Tax Exemption (IRS)
Obtaining 501(c)(3) status is crucial. File Form 1023 or Form 1023-EZ with the IRS.
After receiving the exemption, you must file Form 990 annually (or Form 990-N if your gross receipts are typically $50,000 or less). Failure to file for 3 consecutive years will automatically revoke your 501(c)(3) status.
5. Register for Charitable Solicitation
File Form 1023 or Form 1023-EZ with the IRS.
If your organization will solicit donations, register with both the Maine Secretary of State and the Maine Attorney General before beginning any fundraising activities
Annual Filing Requirements
1. Annual Report Filing
- File the Annual Report with the Maine Secretary of State by June 1st.
- Maintain accurate records and update any changes in your organization's information.
- If applicable, file any necessary state tax forms.
2. Charitable Solicitation Renewal
Registered charitable organizations must file an annual renewal form with the Attorney General each year. This renewal typically requires updated information about the organization's activities, finances, and board members.
Why Choose TaxZerone?
TaxZerone is the trusted choice for employers seeking precise, efficient,
and compliant filing of tax and information returns.
Frequently Asked Questions
1. Are all nonprofits required to register for charitable solicitation?
2. Do I need a registered agent in Maine?
3. What happens if I don't file the Annual Report on time?
4. Where can I find the most up-to-date information on Maine nonprofit filing requirements?
5. Do I need to register to solicit donations online if I have no physical presence in Maine?
About TaxZerone®
TaxZerone® is an IRS-authorized e-file service provider that helps businesses and individuals file multiple IRS forms, such as excise, employment tax, extension, information returns, and tax-exempt forms, easily and securely.
Terms of Use | Privacy Policy | Cookie Policy