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Nebraska State Filing Requirements
Operating a nonprofit organization in Nebraska involves adhering to specific state filing requirements to maintain compliance and good standing.
Required Non-profit Forms
Non-profits in Nebraska are required to complete several forms as part of their compliance obligations.
| Secretary of State Forms | Department of Revenue Forms | Federal Forms (Required for State Compliance) |
|---|---|---|
|
State Filing Requirements for Non-Profits
Nebraska nonprofits must meet both state and federal requirements. At the state level, the Secretary of State oversees incorporation, while the Department of Revenue manages tax matters.
Key Requirements:
- Legal Formation - File Articles of Incorporation with the Nebraska Secretary of State.
- Registered Agent - Appoint an agent to receive official state notices.
- EIN - Obtain an Employer Identification Number for tax exemption, banking, and hiring.
- Federal Tax Exemption - Apply for 501(c)(3) status with the IRS to receive tax-deductible donations.
- State Tax Exemption - Apply for sales, use, income, and property tax exemptions.
- Charitable Solicitation Registration - Register with the Attorney General if soliciting donations (some exceptions apply).
- Annual Reporting - File an annual report with the Secretary of State to maintain good standing.
Tax Exemption Requirements
- Must obtain Federal 501(c)(3) Status and IRS determination letter is required.
- Apply to the Nebraska Department of Revenue for a sales tax exemption usingForm 4 - Nebraska Exemption Application for Sales and Use Tax
- Annual Filing: File Form 990 with the IRS.
- Register with the Nebraska Secretary of State as a nonprofit entity.
- May need to register for charitable solicitations depending on activities.
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 Nebraska:
| Nebraska Secretary of State Deadline | |
|---|---|
| Articles of Incorporation | Before establishing the non-profit entity |
| Charitable Registration | Must be filed before any solicitation activities begin in Nebraska. |
| Biennial Report | Due by April 1st of every odd-numbered year; considered delinquent after June 16th. |
| Nebraska Department of Revenue Forms Deadline | |
|---|---|
| Nebraska Tax Application (Form 20) | Filed upon formation or when the non-profit begins activities that trigger a tax registration requirement (e.g., hiring employees, making taxable sales). |
| Application for Sales Tax Exemption | Filed once when initially applying for the exemption. |
| Application for Bingo, Lottery, or Lottery by Pickle Card (Form 50) | Must be submitted at least 45 days prior to the expiration date of the license, unless the application applies only to limited period bingo or the sale of pickle cards at a special function. |
| 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 Nebraska, organizations must file the Articles of Corporation with the Secretary of the State and pay the $25 filing fee.
Initial Registration
1. Initial Registration
The first crucial step in forming a non-profit is to legally incorporate the entity with the Nebraska Secretary of State. Select a name for your non-profit that complies with Nebraska naming regulations.
2. Initial Organizational Meeting
After the Articles of Incorporation are filed and the non-profit is legally formed; the next step typically involves holding an initial organizational meeting of the board of directors.
3. Appointing a Registered Agent
Every Nebraska non-profit corporation is required to have a registered agent. This agent serves as the official point of contact for receiving legal and official notices from the state on behalf of the organization.
4. Obtaining an EIN
After incorporating with the state, you will need to obtain an Employer Identification Number (EIN) from the IRS.
5. Keep Records
Maintain accurate and up-to-date records of your organization’s finances, activities, and filings.
Annual Filing Requirements
1. Filing Annual Report
After initial registration, non-profits must file an annual report to renew their charitable registration. File the annual report with the Nebraska Secretary of State by April 1st.
2. Application for Sales Tax Exemption
Sales tax exemption does not require renewal, but organizations must keep their information up to date.
If registered for state taxes (like employer withholding or sales tax), file required periodic returns with the Nebraska Department of Revenue (e.g., quarterly or annual withholding reports, sales tax returns) as per your registration requirements.
3. Filing IRS Form 990
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.
4. Charitable Organization Registration
If soliciting donations, register with the Attorney General before starting any fundraising activities.
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Frequently Asked Questions
1. Are there publication requirements for newly formed nonprofits in Nebraska?
2. How can a nonprofit reinstate its status after administrative dissolution?
3. How much does it cost to form a nonprofit in Nebraska?
4. Are all nonprofits required to register as charitable organizations?
5. Does filing the Biennial Report also satisfy IRS filing requirements?
tax-exempt status.
About TaxZerone®
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