Nonprofit Help Desk FAQ: Annual Filing Requirements

Nonprofits often wonder what types of reports they need to file with the government. Here are the three most common filings to have on your radar.

Annual Federal Tax Filing

Also known as the Form 990 series, this is what you use to report to the IRS. Which version of the form you complete (990, 990-EZ, 990-N, 990-PF) will depend on the size and type of your organization, and all nonprofits, with the exception of churches and those that are very very small need to file.

This is due on the 15th day of the 5th month after the end of your fiscal year – usually either November 15th or May 15th. Read our blog post about the Form 990 series, and in addition to fees for filing late, failure to file for 3 consecutive years results in loss of tax-exemption.

Maine Corporate Filing

Nonprofits that are incorporated in Maine must file an Annual Report with the Secretary of State’s Bureau of Corporations. The deadline is June 1st each year. The filing can be completed online, though paper forms printed from their site are also accepted. Note that the office no longer mails a reminder, so it’s very important to ensure that your “registered agent” (point person for your organization) is up to date and/or to record the date in your calendar. Visit the Bureau of Corporations website for more information.

Charitable Solicitations Reporting Requirements

A nonprofit that solicits contributions in Maine and does not meet certain exemption requirements must register annually by November 30 with the Office of Professional and Occupational Regulation as a charitable solicitor. Additionally, organizations that are not exempt must complete an Annual Fundraising Activity Report. Review MANP’s white paper on Fundraising and Charitable Solicitation to learn more.

Those are the three big dates that should be on your nonprofit’s radar, but please note that depending on your work, there may be additional filings or licenses you will need to maintain.