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.
| Filing | Fee | When it is due |
|---|---|---|
| Annual Report | $10 | The statute currently in force, the Secretary of State's own guidance, and a 2027 amendment (SL 2026, ch 203) disagree on the due date. |
The statute currently in force, the Secretary of State's own guidance, and a 2027 amendment (SL 2026, ch 203) disagree on the due date.
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.
Build my checklist