Formed at the state level like any corporation, but with no shareholders. State formation and federal tax exemption are two separate things: forming a nonprofit does not make it tax exempt. Exemption is a separate IRS application.
Montana SOS fee schedule: "Articles of Incorporation - Non-profit: $20.00"
| Filing | Fee | When it is due |
|---|---|---|
| Annual Report | $0 | Due by April 15 every year. |
No recurring state filing fee. The filings above are required but carry no charge. One-time filings and taxes are excluded.
The deadlines above are the rules. Your actual dates depend on when you form, so the calendar is built from your formation date — free, no account.
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