New Jersey State Filing Requirements
Operating a nonprofit in New Jersey involves adhering to specific state-level filing and compliance obligations.
Required Non-profit Forms
Non-profits in New Jersey are required to complete several forms as part of their compliance obligations.
| Initial Registration Forms | Corporate Compliance Forms | Tax Exemption Forms | Federal Forms (Required for State Compliance) |
|---|---|---|---|
|
State Filing Requirements for Non-Profits
To establish a nonprofit corporation in New Jersey, organizations must:
- Initial Registration: File with the NJ Division of Consumer Affairs before soliciting contributions. Applies to 501(c)(3)s, NJ-based nonprofits, or groups soliciting NJ residents.
- Corporate Registration: File a Certificate of Incorporation with the NJ Department of Revenue ($75 fee) to establish legal status.
- EIN: Obtain a Federal Employer Identification Number from the IRS.
- Federal Tax Exemption: Apply using Form 1023 or 1023-EZ to secure 501(c)(3) or other tax-exempt status.
- Gaming Registration: Register with the LGCCC if conducting raffles, bingo, or similar games.
Tax Exemption Requirements
To maintain tax-exempt status in New Jersey, organizations must:
- Organizations must first obtain federal tax-exempt status from the IRS before applying for most state exemptions in New Jersey.
- File Form REG-1E with the New Jersey Division of Taxation to obtain a sales tax exemption certificate (ST-5), which requires no filing fee but needs supporting documentation.
- Maintain comprehensive records of charitable activities, board resolutions, and financial statements to support exemption applications and renewals.
- Property tax exemptions are typically handled at the local municipal level. Non-profits must apply to their local tax assessor and demonstrate that the property is used exclusively for their exempt purposes.
- Avoid political campaigning, private benefit, or unrelated business income (UBIT).
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 New Jersey:
| New Jersey Secretary of State Deadline | |
|---|---|
| Articles of Incorporation | Before establishing the non-profit entity |
| Annual Report | By the last day of the anniversary month of incorporation |
| Charity Registration (Initial) | Within 30 days of exceeding $10,000 in gross contributions |
| Charity Registration (Renewal) | Within 6 months after fiscal year-end |
| 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 New Jersey, organizations must file the Articles of Organization with the Secretary of the State and pay the filing fee of $75.
Initial Registration
- Incorporation with the New Jersey Secretary of State
New non-profit organizations must complete incorporation through the Department of State, obtain federal tax-exempt status, and then register with applicable state agencies based on their activities. - 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. - Appointing a Registered Agent
Every New Jersey non-profit corporation is required to have a registered agent. Having a designated registered agent ensures that the non-profit receives all critical legal communications, maintaining its accountability and compliance with state regulations. - Obtaining an EIN
After incorporating with the state, you will need to obtain an Employer Identification Number (EIN) from the IRS. - Charitable Organization Registration
In addition to incorporating with the Secretary of State, many non-profit organizations in New Jersey are required to register with the New Jersey Attorney General's Office.
Annual Filing Requirements
- File Annual Report with the CTU (Form NHCT-12):
Every New Jersey non-profit corporation must file an annual report online with the Department of the Treasury, Division of Revenue and Enterprise Services. This updates basic organizational information and has a filing fee. - Pre-solicitation registration mandate
Charitable organizations must register prior to engaging in any solicitation activities within New Jersey, ensuring compliance before fundraising begins. - Annual Renewal
Non-profits must submit their annual report to the New Jersey Division of Corporation through the online portal. The deadline is within six months after the end of the organization's fiscal year. - Federal 990 Filing
While a federal requirement, almost all 501(c) organizations (except churches) must file the appropriate version of IRS Form 990 annually to maintain their federal tax-exempt status. This form is often required as part of your New Jersey annual charity registration renewal. - Keep Corporate Records
Maintain proper corporate records, meeting minutes, and financial records as required by Montana nonprofit corporation law.
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Frequently Asked Questions
1. Can we fundraise while our charitable registration is pending?
No, New Jersey requires charitable organizations to complete registration before engaging in any solicitation activities. You must register at least 10 days before beginning fundraising.
2. What happens if we miss our annual filing deadline?
If the nonprofit organization fails to complete its annual registration renewal, the state of New Jersey will impose a late Filing Penalty of $25. Additionally, if you don't file for two consecutive years, your business may be administratively dissolved.
3. What's the difference between the long form and short form charitable registration?
The form you use depends on your organization's gross contributions. Organizations with annual gross contributions of $25,000 or more must use Form CRI-150-I (long form), while smaller organizations with contributions under $25,000 use Form CRI-200 (short form).
4. Do we need a registered agent in New Jersey?
Yes, all nonprofit corporations must maintain a registered agent with a New Jersey address for service of legal documents. This can be an individual resident or a qualified registered agent service.
5. How do I dissolve my non-profit in New Jersey?
To dissolve your non-profit, you will need to file a Certificate of Dissolution with the New Jersey Division of Revenue and Enterprise Services. Additionally, if you're registered as a charitable organization, you'll need to notify the Division of Consumer Affairs.
