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Montana State Filing Requirements
Nonprofits in Montana must comply with specific state requirements to maintain their good standing and tax-exempt status.
Required Non-profit Forms
Non-profits in Montana are required to complete several forms as part of their compliance obligations.
| Montana Forms | Federal Forms (Required for State Compliance) |
|---|---|
|
State Filing Requirements for Non-Profits
Establishing a non-profit in Montana involves several key steps with the Montana Secretary of State. These initial filings lay the foundation for your organization's legal standing and ability to operate.
Here's a breakdown of the key obligations
Initial Registration
All non-profit organizations intending to operate in Montana must register with the Montana Secretary of State. This typically involves filing Articles of Incorporation (for corporations) or similar organizational documents (for other entity types).
Appoint a Registered Agent
Designate a registered agent with a physical address in Montana who can receive legal documents on behalf of the organization.
Federal Tax Exemption Recognition
While Montana doesn't have its own state-level tax exemption application, securing 501(c)(3) status from the IRS is often a prerequisite for many funding opportunities and establishes your organization as a tax-exempt entity at the federal level.
Annual Report Filing
Non-profit corporations are required to file an annual report with the Montana Secretary of State to keep their registration active and provide updated information about the organization.
Charitable Solicitation Registration (if applicable)
If your non-profit intends to solicit charitable contributions from Montana residents, you will likely need to register with the Montana Department of Justice. Certain exemptions may apply.
Business License (if applicable)
Depending on the specific activities of your non-profit, you may need to obtain a business license from the Montana Department of Revenue or other local agencies.
Filing Deadlines for Non-Profit Forms
Adhering to filing deadlines is essential to avoid penalties and maintain compliance.
Below are the key deadlines for non-profit filings in Montana:
| Montana Filing Deadlines | |
|---|---|
| Articles of Incorporation for Nonprofit Corporations | Upon establishing the nonprofit |
| Montana Tax-Exempt Status Request Form (Form EXPT) | After receiving IRS Determination Letter |
| Montana Annual Report | Annually by April 15th |
| Charitable Solicitation Renewal | Annually, based on your original registration date. |
| Montana Form CIT | Due by the 15th day of the 5th month after the fiscal year ends. |
| 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 Montana, organizations must file the Articles of Incorporation and pay the $20 filing fee.
Initial Registration
1. Nonprofit Corporation Registration
Begin with the Montana Secretary of State. File your Articles of Incorporation and pay the associated filing fee. Ensure your organization's name is available and complies with Montana regulations.
2. Obtaining an EIN
After incorporating with the state, you will need to obtain an Employer Identification Number (EIN) from the IRS. You can apply for an EIN online through the IRS website.
3. Develop Bylaws and Hold Initial Board Meeting
Create organizational bylaws that outline the nonprofit's governance structure, though these are not filed with the state. Also, conduct an initial meeting to appoint directors, adopt bylaws, and authorize pursuit of tax-exempt status.
4. Applying for Federal Tax-Exempt Status
If your non-profit intends to be recognized as tax-exempt under section 501(c)(3) of the Internal Revenue Code, you will need to apply to the IRS. This typically involves filing Form 1023 or Form 1023-EZ, along with the required filing fee.
After receiving your IRS determination letter, you can apply for Montana state tax exemption using Form EXPT with the Montana Department of Revenue. Finally, remember to file the initial report with the Montana Secretary of State after your incorporation is complete and open a dedicated bank account for your non-profit organization.
Annual Filing Requirements
1. Annual Report
File your annual report online or by mail by the stated deadline. Accurately update all relevant information about your organization's directors, address, and contact information.
2. Charitable Solicitation
Thoroughly review the Montana Department of Justice requirements and determine if your organization is required to register. Understand the reporting requirements and renewal process.
3. Filing IRS Form 990
Tax-exempt organizations must file the appropriate IRS Form 990 series return annually with the Internal Revenue Service. The deadline is generally the 15th day of the 5th month after the end of your fiscal year.
4. Public Disclosure Requirements
Make Form 990 available for public inspection. Provide copies of exemption application and returns when requested and maintain transparency in operations and financials.
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Frequently Asked Questions
1. Do I need to register my non-profit with the state even if it's a purely volunteer-run organization?
2. Do nonprofits need a business license in Montana?
3. Where can I find the Montana Statutes that govern nonprofit corporations?
4. Can my nonprofit be exempt from property taxes in Montana?
5. How do I change my nonprofit's registered agent in Montana?
About TaxZerone®
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