Alabama
This guide organizes 84 Alabama nonprofit compliance facts supported by 82 official sources. 14 entries are currently marked Verification in Progress.
84 facts · 70 source verified · 14 in progress · 82 official sources
On this page
- Start Here
- Compact Operational Reference
- Forming the Alabama nonprofit
- Governance and internal records
- Corporate maintenance, dissolution, and foreign authority
- Charity registration and fundraising
- State and local taxation
- Hiring, payroll, and workplace coverage
- Business and activity licensing
- Bingo, raffles, and other gaming
- Alcohol and special events
- Lobbying and campaign finance
- Closing the organization and regulated accounts
- Specialized child-care and food-service operations
- Official Sources
- Recent Compliance Updates
- Methodology & Disclaimer
Start Here
These are Alabama’s highest-priority nonprofit compliance decision points. Some apply at formation or recur regularly. Others apply only when the organization solicits contributions and no exemption covers it, buys or sells taxable goods, seeks a property-tax exemption, hires workers, wants to run bingo at a specific location, or winds down. Not every entry applies to every Alabama nonprofit, so read each entry’s own applicability line and its verification label before acting on it.
- Use an Alabama nonprofit corporation as the state entity; federal § 501(c)(3) recognition is separate Applies to: Organizations forming an Alabama nonprofit corporation.
- Reserve the nonprofit name before filing the certificate of incorporation Applies to: Every domestic Alabama nonprofit corporation.
- File the nonprofit certificate directly with the Secretary of State and pay $200 Applies to: A new domestic Alabama nonprofit corporation.
- Maintain an Alabama registered agent and registered office continuously Applies to: Domestic and registered foreign nonprofit corporations.
- Do not file a routine Secretary of State annual report for an Alabama nonprofit corporation Applies to: Domestic and registered foreign Alabama corporations.
- Register with the Attorney General before soliciting contributions in or from Alabama Applies to: Domestic and foreign charitable organizations soliciting contributions in or from Alabama unless an exemption applies.
- File the Attorney General annual charity report within 90 days after fiscal-year close and pay $25 Applies to: Registered Alabama charitable organizations.
- A § 501(a) exempt organization is not required to file an Alabama Business Privilege Tax return while the exemption applies Applies to: Organizations within the ALDOR exemption for entities described in 26 U.S.C. § 501(a).
- Do not claim a general Alabama sales/use tax exemption merely because the organization is nonprofit or § 501(c)(3) Applies to: Charitable, religious, educational, and other nonprofit organizations making Alabama purchases.
- Register through My Alabama Taxes and collect tax when the nonprofit makes taxable retail sales Applies to: A nonprofit selling taxable tangible personal property, admissions, food, lodging, rentals, or taxable services without a specific exemption.
- Confirm the county assessor’s exemption application, deadline, renewal, change-reporting, and appeal procedure Applies to: A nonprofit seeking or maintaining property-tax exemption in a particular Alabama county.
- A § 501(c)(3) nonprofit becomes liable for Alabama unemployment compensation at four or more employees in each of 20 weeks Applies to: A § 501(c)(3) nonprofit employer in Alabama.
- Maintain Alabama workers’ compensation coverage when the employer regularly employs five or more employees Applies to: A nonprofit employer regularly employing five or more employees in Alabama, subject to exclusions.
- Treat bingo as county-specific constitutional and local law, not a statewide nonprofit privilege Applies to: A nonprofit considering bingo anywhere in Alabama.
- Treat corporate dissolution as one step in a multi-agency closure process Applies to: A domestic or foreign nonprofit ending Alabama operations.
Compact Operational Reference
A summary and navigation device only. Every row links to the complete requirement below, where each fee, deadline, threshold operator, exception, and agency is stated in full. Alabama has no routine Secretary of State annual-report row because that report has been repealed; that row screens the question and points at the separate Attorney General charity report. The county property-tax row is still under verification and states no statewide nonprofit application deadline, because no such single deadline was confirmed.
| Operational matter | Fee or threshold | Deadline or formula | Form or portal |
|---|---|---|---|
| Reserve the nonprofit name before filing the certificate of incorporationReserve the nonprofit name before filing the certificate of incorporation | Paper reservation: $25. Online service charges may differ. | Before filing the certificate; renewal only during the last 90 days of the one-year reservation. | Domestic Entity Name Reservation Request; Name Reservation Renewal Request (Alabama Secretary of State) |
| File the nonprofit certificate directly with the Secretary of State and pay $200File the nonprofit certificate directly with the Secretary of State and pay $200 | Standard filing fee: $200. | Before operating as an Alabama nonprofit corporation. | Domestic Nonprofit Corporation Certificate of Incorporation; Alabama SOS Online Services (Alabama Secretary of State) |
| Maintain an Alabama registered agent and registered office continuouslyMaintain an Alabama registered agent and registered office continuously | No separate fee when designated in the formation or registration filing; a later change filing uses the current SOS fee schedule. | At formation or foreign registration and continuously thereafter. | Certificate of Incorporation; Foreign Corporation Registration; applicable change filing (Alabama Secretary of State) |
| Do not file a routine Secretary of State annual report for an Alabama nonprofit corporationDo not file a routine Secretary of State annual report for an Alabama nonprofit corporation | No routine SOS annual-report fee. | No routine SOS annual-report deadline under current law. | No current routine annual report (Alabama Secretary of State) |
| Register with the Attorney General before soliciting contributions in or from AlabamaRegister with the Attorney General before soliciting contributions in or from Alabama | $25 initial registration fee. | Before soliciting contributions in or from Alabama. | Alabama Attorney General charitable-organization registration portal (Alabama Attorney General, Consumer Interest Division) |
| File the Attorney General annual charity report within 90 days after fiscal-year close and pay $25File the Attorney General annual charity report within 90 days after fiscal-year close and pay $25 | $25 annual filing fee. | Within 90 days after the close of each fiscal year. | Annual charitable-organization filing (Alabama Attorney General) |
| A § 501(a) exempt organization is not required to file an Alabama Business Privilege Tax return while the exemption appliesA § 501(a) exempt organization is not required to file an Alabama Business Privilege Tax return while the exemption applies | No BPT due or filing fee under the stated exemption. | No BPT return while the recognized exemption applies. | No BPT form while exempt (Alabama Department of Revenue) |
| Do not claim a general Alabama sales/use tax exemption merely because the organization is nonprofit or § 501(c)(3)Do not claim a general Alabama sales/use tax exemption merely because the organization is nonprofit or § 501(c)(3) | Tax due at applicable state and local rates; no general nonprofit certificate. | At each purchase and before claiming exemption. | Category-specific exemption certificate, if eligible (Alabama Department of Revenue) |
| Register through My Alabama Taxes and collect tax when the nonprofit makes taxable retail salesRegister through My Alabama Taxes and collect tax when the nonprofit makes taxable retail sales | No general registration fee stated; tax, penalties, and interest apply. | Before taxable sales; returns generally due on the assigned schedule, commonly the 20th day after the reporting period. | My Alabama Taxes; Alabama sales-tax return (Alabama Department of Revenue; applicable local taxing authorities) |
| Confirm the county assessor’s exemption application, deadline, renewal, change-reporting, and appeal procedureVerification in progressConfirm the county assessor’s exemption application, deadline, renewal, change-reporting, and appeal procedure | Local fee, if any, varies; no universal fee confirmed. | County-specific; valuation appeals generally have a 30-day window after written notice, but exemption filing dates were not confirmed as one statewide rule. | County-specific exemption application (County tax assessor or revenue commissioner; county board of equalization) |
| A § 501(c)(3) nonprofit becomes liable for Alabama unemployment compensation at four or more employees in each of 20 weeksA § 501(c)(3) nonprofit becomes liable for Alabama unemployment compensation at four or more employees in each of 20 weeks | No registration fee stated; contributions or reimbursement charges apply. | Register when hiring and no later than the point the coverage test is met. | Form SR-2; unemployment employer portal (Alabama Department of Workforce, Unemployment Compensation Division) |
| Maintain Alabama workers’ compensation coverage when the employer regularly employs five or more employeesMaintain Alabama workers’ compensation coverage when the employer regularly employs five or more employees | Insurance premium or self-insurance costs vary; no state filing fee stated for ordinary insured coverage. | When the employer reaches the coverage threshold and continuously thereafter. | Workers’ compensation insurance policy or self-insurance authorization (Alabama Department of Workforce, Workers’ Compensation Division) |
Forming the Alabama nonprofit
Choosing the Chapter 3A entity, reserving the name before the certificate is filed, filing directly with the Secretary of State for $200, keeping a registered agent, and screening the 2026 transition. Alabama nonprofit corporation status is not federal Section 501(c)(3) recognition, and it is not a sales-tax, property-tax, charity-registration, or activity licence. Each of those is applied for separately. The current route is direct filing with the Secretary of State, not the historical probate-first workflow.
Alabama Chapter 3A creates the state-law nonprofit corporation. State formation does not itself grant federal tax exemption, Alabama sales-tax exemption, property-tax exemption, charity-registration status, or activity licenses.
- Deadline
- At formation and whenever an exempt status is claimed.
- Fee
- No separate classification fee.
- Filing agency
- Alabama Secretary of State, Business Services Division (SOS Business Services)
- Responsible party
- Alabama Secretary of State; Internal Revenue Service for federal recognition
- Frequency
- Continuous
- How to comply
- File a nonprofit certificate under Chapter 3A and pursue each separate exemption or registration through the responsible agency.
- Official form or portal
- Domestic Nonprofit Corporation Certificate of Incorporation
Applies to: Organizations forming an Alabama nonprofit corporation.
- Unincorporated nonprofit associations and special-purpose entities follow different statutes.
- Misclassification can cause rejected filings, tax liability, loss of exemption, or unlicensed activity.
- Tennessee nonprofit corporation type required
- Florida nonprofit corporation type required
Last verified: 2026-08-01
Official sources: Alabama Legislature and 4 more
View official sources (5)
Chapter 3A became the principal Alabama nonprofit corporation law, and 2026 amendments took effect August 1, 2026. A qualifying preexisting corporation may elect by certificate amendment on or before December 31, 2026 to remain governed by the pre-August 1, 2026 version of Chapter 3A, subject to the enacted terms.
- Deadline
- For the temporary election, on or before December 31, 2026.
- Fee
- Certificate-amendment fee: $100.
- Filing agency
- Alabama Secretary of State, Business Services Division (SOS Business Services)
- Responsible party
- Alabama Secretary of State; internal governance
- Frequency
- One-time transition; continuous law thereafter
- How to comply
- Obtain required approvals and file the statutory opt-out language in a certificate amendment if the corporation chooses the election.
- Official form or portal
- Domestic Nonprofit Amendment to Certificate of Incorporation
Applies to: Alabama nonprofit corporations existing before August 1, 2026, and all organizations governed by Chapter 3A.
- The election applies only to corporations and circumstances described in Act 2026-495/HB248; it may later be revoked by amendment.
- Missing the deadline eliminates the temporary election route; an incorrect election may create governance uncertainty.
Last verified: 2026-08-01
Official sources: Alabama Legislature and 2 more
View official sources (3)
Obtain an Alabama name-reservation certificate before formation and attach it to the nonprofit certificate filing. A paper reservation costs $25, lasts one year, and may be renewed during the final 90 days.
- Deadline
- Before filing the certificate; renewal only during the last 90 days of the one-year reservation.
- Fee
- Paper reservation: $25. Online service charges may differ.
- Filing agency
- Alabama Secretary of State, Business Services Division (SOS Business Services)
- Responsible party
- Alabama Secretary of State
- Frequency
- Formation; optional renewal
- How to comply
- Submit the name-reservation request by an accepted method, then attach the issued certificate to the formation filing.
- Official form or portal
- Domestic Entity Name Reservation Request; Name Reservation Renewal Request
Applies to: Every domestic Alabama nonprofit corporation.
- Reservation does not create the corporation or confer trademark rights.
- The formation filing may be rejected without the reservation certificate or with an unavailable name.
Last verified: 2026-08-01
Official sources: Alabama Secretary of State and 5 more
View official sources (6)
File the typed Domestic Nonprofit Corporation Certificate of Incorporation directly with the Alabama Secretary of State. The current standard processing fee is $200; the SOS form explains that the office distributes the county portion rather than requiring the applicant to use the former probate-first workflow.
- Deadline
- Before operating as an Alabama nonprofit corporation.
- Fee
- Standard filing fee: $200.
- Filing agency
- Alabama Secretary of State, Business Services Division (SOS Business Services)
- Responsible party
- Alabama Secretary of State
- Frequency
- One time
- How to comply
- Mail or deliver the form to the Secretary of State or use the supported online service.
- Official form or portal
- Domestic Nonprofit Corporation Certificate of Incorporation; Alabama SOS Online Services
Applies to: A new domestic Alabama nonprofit corporation.
- Online convenience charges may apply. The May 2025 ALDOR summary contains a conflicting historical probate-first description and does not control the current SOS workflow.
- No corporation is formed until the filing becomes effective; deficient documents may be rejected.
- Florida articles of incorporation required
- Georgia articles of incorporation required
Last verified: 2026-08-01
Official sources: Alabama Secretary of State and 4 more
View official sources (5)
The certificate must contain the state-required name, purpose, member status, registered-agent and office information, organizer information, and other required statements. A prospective § 501(c)(3) should add appropriately limited charitable-purpose and dissolution provisions instead of assuming the minimum state form is tax-ready.
- Deadline
- At formation; tax-compatible provisions preferably before the federal exemption application.
- Fee
- Included in the $200 formation fee; later amendment $100.
- Filing agency
- Alabama Secretary of State, Business Services Division (SOS Business Services)
- Responsible party
- Alabama Secretary of State; Internal Revenue Service
- Frequency
- One time or later amendment
- How to comply
- Complete the SOS form and attach additional provisions when necessary.
- Official form or portal
- Domestic Nonprofit Corporation Certificate of Incorporation; Domestic Nonprofit Amendment
Applies to: A domestic nonprofit, especially one intending to seek federal § 501(c)(3) recognition.
- Language must fit the organization’s actual purposes and asset restrictions; state law does not substitute for federal requirements.
- Missing state fields can cause rejection; insufficient tax language can delay or prevent federal recognition.
Last verified: 2026-08-01
Official sources: Alabama Legislature and 3 more
View official sources (4)
Designate and continuously maintain a qualifying registered agent and registered office in Alabama for service of process and official notices.
- Deadline
- At formation or foreign registration and continuously thereafter.
- Fee
- No separate fee when designated in the formation or registration filing; a later change filing uses the current SOS fee schedule.
- Filing agency
- Alabama Secretary of State, Business Services Division (SOS Business Services)
- Responsible party
- Alabama Secretary of State
- Frequency
- Continuous
- How to comply
- Designate the agent in the filing and submit a statement of change when the agent or office changes.
- Official form or portal
- Certificate of Incorporation; Foreign Corporation Registration; applicable change filing
Applies to: Domestic and registered foreign nonprofit corporations.
- A mailing address alone does not replace the statutory registered office.
- Failure to maintain the agent or office can cause missed service and support administrative action against the entity.
- Georgia registered agent required
- Colorado registered agent required
Last verified: 2026-08-01
Official sources: Alabama Legislature and 3 more
View official sources (4)
The certificate identifies the organizer and states whether the corporation will have members. That choice controls later approval, meeting, and voting paths.
- Deadline
- At formation.
- Fee
- Included in the $200 filing fee.
- Filing agency
- Alabama Secretary of State, Business Services Division (SOS Business Services)
- Responsible party
- Alabama Secretary of State; internal governance
- Frequency
- One time; amend if the public charter must change
- How to comply
- Complete the organizer and membership fields on the certificate and align the bylaws with the stated structure.
- Official form or portal
- Domestic Nonprofit Corporation Certificate of Incorporation
Applies to: A new domestic Alabama nonprofit corporation.
- Donors, volunteers, clients, and supporters are not automatically statutory members.
- An inconsistent or incomplete filing may be rejected and can create governance disputes.
Last verified: 2026-08-01
Official sources: Alabama Legislature and 2 more
View official sources (3)
Governance and internal records
What the board, the officers, the members, and the records have to do once the corporation exists. Alabama requires one or more directors as fixed by the certificate or bylaws, not three. Almost nothing in this group is a filing with a state agency: it is internal law that courts, and for charitable assets the Attorney General, can enforce.
After formation, complete organizational action, adopt bylaws, appoint directors and officers, authorize banking and tax steps, and preserve the action in minutes or written consent.
- Deadline
- Promptly after formation and before relying on internal authority.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance
- Frequency
- One time; bylaws amended as needed
- How to comply
- Use an organizational meeting or permitted written action and retain the records internally.
- Official form or portal
- Bylaws; organizational minutes or consent
Applies to: New Alabama nonprofit corporations.
- Bylaws ordinarily are not filed with the Secretary of State unless a separate regulated program requires them.
- Operating without valid organizational authority can impair banking, contracts, filings, and governance decisions.
Last verified: 2026-08-01
Official sources: Alabama Legislature and 2 more
View official sources (3)
Alabama requires one or more directors. The exact number is fixed by or in the manner provided in the certificate or bylaws; do not import a three-director rule from another state or from federal best practice.
- Deadline
- At organization and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Elect or appoint directors under the governing documents and retain current records.
- Official form or portal
- Certificate; bylaws; minutes
Applies to: Ordinary Alabama nonprofit corporations governed by a board.
- Special-purpose corporations and regulated programs may require additional directors or qualifications.
- A board below the governing-document or statutory minimum may be unable to act validly.
- Tennessee minimum number of directors required
- New York minimum number of directors required
Last verified: 2026-08-01
Official sources: Alabama Legislature and 1 more
View official sources (2)
Use the statute, certificate, and bylaws for meeting procedure, notice, remote participation, written action, quorum, voting, and committee authority.
- Deadline
- At each board or committee action.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Document notices, attendance, consents, votes, recusals, and committee delegations in the corporate records.
- Official form or portal
- Bylaws; minutes; consents
Applies to: Directors and board committees.
- A committee cannot exercise powers reserved by statute or the governing documents.
- Defective procedure can make actions challengeable or ineffective.
Last verified: 2026-08-01
Official sources: Alabama Legislature and 2 more
View official sources (3)
Appoint the officers described by the bylaws or board action. Chapter 3A does not impose a universal president-secretary-treasurer list, but it requires an officer to have responsibility for preparing and maintaining corporate records and authenticating them.
- Deadline
- Promptly after organization and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Appoint officers by board or member action and document their duties.
- Official form or portal
- Bylaws; officer resolutions
Applies to: Every Alabama nonprofit corporation.
- Additional offices or separation-of-duty rules may come from the bylaws, grants, contracts, or regulated programs.
- Missing required functions can impair records, contracts, tax filings, and governance.
- Georgia required officers required
- Texas required officers required
Last verified: 2026-08-01
Official sources: Alabama Legislature and 1 more
View official sources (2)
Follow Chapter 3A and the governing documents for member admission, classes, meetings, notice, voting, proxies, written consent, discipline, and inspection rights.
- Deadline
- At formation and for each member action.
- Fee
- No state fee unless the certificate must be amended.
- Filing agency
- Alabama courts and local law-enforcement authorities (Courts)
- Responsible party
- Internal corporate governance; courts
- Frequency
- Continuous and event-triggered
- How to comply
- Maintain the membership provisions, notices, ballots, proxies, consents, and member ledger.
- Official form or portal
- Certificate; bylaws; member records
Applies to: Alabama nonprofit corporations with statutory members.
- A nonmember corporation is governed by the board except where law or the certificate provides otherwise.
- Failure to preserve member rights can invalidate elections, amendments, mergers, major asset sales, or dissolution approvals.
Last verified: 2026-08-01
Official sources: Alabama Secretary of State and 2 more
View official sources (3)
Maintain the records specified by Chapter 3A, including minutes and written actions, appropriate accounting records, governing documents, current director and officer information, and membership records when applicable.
- Deadline
- Continuously; inspection according to statutory procedure.
- Fee
- No state fee; reasonable copying costs may be permitted.
- Filing agency
- Alabama courts and local law-enforcement authorities (Courts)
- Responsible party
- Internal corporate governance; courts
- Frequency
- Continuous
- How to comply
- Use secure paper or electronic records and document inspection responses.
- Official form or portal
- Corporate record book and accounting system
Applies to: Every Alabama nonprofit corporation.
- Fundraising, payroll, gaming, donor restrictions, and federal tax law may require additional or longer retention.
- Missing records can impair governance, audits, taxes, grants, litigation, and statutory inspection rights.
Last verified: 2026-08-01
Official sources: Alabama Legislature and 1 more
View official sources (2)
Act in good faith, with the care a person in a like position would reasonably exercise, and in a manner reasonably believed to be in the corporation’s best interests.
- Deadline
- At each material decision.
- Fee
- No state fee.
- Filing agency
- Alabama courts and local law-enforcement authorities (Courts)
- Responsible party
- Internal governance; courts
- Frequency
- Continuous
- How to comply
- Use adequate information, deliberation, minutes, and expert reliance where appropriate.
- Official form or portal
- Board minutes and decision records
Applies to: Directors and officers exercising delegated authority.
- Federal tax duties, donor restrictions, and regulated-program standards may add requirements.
- A breach can lead to injunction, damages, restitution, removal, or other remedies.
Last verified: 2026-08-01
View official source
Disclose material conflicts, use the statutory approval path, document recusals and comparability, and do not distribute charitable assets or earnings unlawfully to insiders.
- Deadline
- At each conflicted transaction or proposed distribution.
- Fee
- No state fee.
- Filing agency
- Alabama courts and local law-enforcement authorities (Courts)
- Responsible party
- Internal governance; courts; Attorney General or IRS when applicable
- Frequency
- Event-triggered
- How to comply
- Use written disclosures, disinterested approval, minutes, and any required member action.
- Official form or portal
- Conflict disclosure and board records
Applies to: Directors, officers, and other decision-makers with financial interests.
- Reasonable compensation and authorized transactions may be permissible when properly approved; separate federal rules may also apply but are not established by the mapped sources.
- Improper transactions can be voidable and can create restitution, fiduciary, state-law, and federal tax consequences.
Last verified: 2026-08-01
Official sources: Alabama Legislature and 1 more
View official sources (2)
Chapter 3A permits or requires indemnification in specified circumstances and allows advancement and insurance subject to statutory conditions and the governing documents.
- Deadline
- When a proceeding or advancement request arises.
- Fee
- No state filing fee; insurance cost varies.
- Filing agency
- Alabama courts and local law-enforcement authorities (Courts)
- Responsible party
- Internal governance; courts
- Frequency
- Event-triggered
- How to comply
- Use the statutory determination process, written undertaking, board or court approval, and insurance where appropriate.
- Official form or portal
- Indemnification resolution or agreement
Applies to: Directors, officers, employees, agents, and volunteers.
- Intentional misconduct, improper benefit, charitable-asset limits, and federal law can narrow protection.
- Improper advancement or indemnification can require repayment and expose decision-makers to fiduciary claims.
Last verified: 2026-08-01
View official source
Use the transaction-specific board and member approval path, preserve notices and voting rights, protect restricted charitable assets, and file any required public document.
- Deadline
- Before executing or filing the transaction.
- Fee
- Transaction-specific SOS fee.
- Filing agency
- Alabama Secretary of State, Business Services Division (SOS Business Services)
- Responsible party
- Alabama Secretary of State; internal governance; courts
- Frequency
- Event-triggered
- How to comply
- Adopt the required plan and approvals, then file the applicable SOS document.
- Official form or portal
- Transaction-specific merger, conversion, or disposition filing
Applies to: A nonprofit considering a merger, disposition of assets outside the ordinary course, conversion, or another fundamental transaction.
- Availability and approval rules differ by transaction and entity type.
- An improperly approved or filed transaction can be ineffective, rejected, or challenged and may expose restricted assets.
Last verified: 2026-08-01
Official sources: Alabama Legislature and 2 more
View official sources (3)
Corporate maintenance, dissolution, and foreign authority
The filings that keep an existing corporation in good standing or end it. Alabama repealed the routine Secretary of State annual report, so there is no recurring corporate report here. What remains is change filings, charter amendments, curing defaults, reinstatement, voluntary dissolution, and the separate authority track for a nonprofit formed in another state.
The current SOS formation workflow moves from name reservation and certificate filing to ordinary maintenance and does not identify a separate initial report, newspaper publication, or proof-of-publication filing. Publish only this workflow-based statement, not an absolute statewide negative.
- Deadline
- No separate deadline identified.
- Fee
- No separate fee identified.
- Filing agency
- Alabama Secretary of State, Business Services Division (SOS Business Services)
- Responsible party
- Alabama Secretary of State
- Frequency
- Not established
- How to comply
- No separate filing appears in the reviewed SOS workflow.
- Official form or portal
- No form identified
Applies to: New domestic Alabama nonprofit corporations.
- Special-purpose entities, court proceedings, assumed names, dissolution notices, or local permits may have notice duties.
- Unknown because an affirmative statewide negation was not found.
Verification in progress. Safe approach: The current SOS formation workflow moves from name reservation and certificate filing to ordinary maintenance and does not identify a separate initial report, newspaper publication, or proof-of-publication filing. Unresolved: Obtain affirmative SOS or statutory confirmation before publishing an absolute “not required” statement. Why the official evidence is insufficient: No current official source expressly states that ordinary nonprofit formation requires neither an initial report nor publication. Needed to resolve: Current Alabama Secretary of State written guidance or a controlling Title 10A provision expressly addressing initial reports and formation publication, together with any special-purpose, court, or local notice rule applicable to the organization. Risk if this is treated as settled: An absolute negative about initial reports or publication could cause an organization to omit a required notice or filing if a special-purpose, court, or local rule applies.
- Florida initial report not required
- California initial report required
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Alabama Secretary of State and 2 more
View official sources (3)
Alabama corporations are no longer required to file a routine annual report with the Secretary of State. Keep this separate from Attorney General charity renewal, tax returns, and employer reports.
- Deadline
- No routine SOS annual-report deadline under current law.
- Fee
- No routine SOS annual-report fee.
- Filing agency
- Alabama Secretary of State, Business Services Division (SOS Business Services)
- Responsible party
- Alabama Secretary of State
- Frequency
- No routine filing
- How to comply
- No filing; maintain other agency filings separately.
- Official form or portal
- No current routine annual report
Applies to: Domestic and registered foreign Alabama corporations.
- Legacy annual-report forms or old tax summaries should not be operationalized as current requirements.
- Confusing the systems can cause missed charity, tax, or employment filings even though the SOS report was repealed.
- Florida annual or biennial report required
- Texas annual or biennial report required in some cases
Last verified: 2026-08-01
Official sources: Alabama Secretary of State and 2 more
View official sources (3)
File the appropriate statement when the registered agent or registered office changes and keep public information accurate.
- Deadline
- Promptly after the change; continuous registered-agent compliance is required.
- Fee
- Current fee depends on the filing; verify the SOS fee schedule.
- Filing agency
- Alabama Secretary of State, Business Services Division (SOS Business Services)
- Responsible party
- Alabama Secretary of State
- Frequency
- Event-triggered
- How to comply
- Submit the applicable change filing by an accepted method.
- Official form or portal
- Registered-agent or office change filing
Applies to: A domestic or foreign nonprofit whose registered information changes.
- An annual report no longer exists to serve as a catch-all update.
- Failure can cause missed service and administrative action.
Last verified: 2026-08-01
Official sources: Alabama Secretary of State and 2 more
View official sources (3)
Obtain the approvals required by Chapter 3A and file the Domestic Nonprofit Amendment with the Secretary of State before relying on the public charter change.
- Deadline
- Before the amendment is represented as effective.
- Fee
- $100 standard filing fee.
- Filing agency
- Alabama Secretary of State, Business Services Division (SOS Business Services)
- Responsible party
- Alabama Secretary of State
- Frequency
- Event-triggered
- How to comply
- Submit the typed amendment form directly to the Secretary of State or through a supported online channel.
- Official form or portal
- Domestic Nonprofit Amendment to Certificate of Incorporation
Applies to: A domestic nonprofit changing its name, purpose, member structure, or other certificate provisions.
- Bylaw amendments ordinarily remain internal unless the certificate also must change.
- An unfiled amendment is not effective as a public charter change and may create inconsistent governance records.
Last verified: 2026-08-01
Official sources: Alabama Secretary of State and 2 more
View official sources (3)
Identify the ground, cure missing filings or registered-agent defects, resolve name availability, and use the current reinstatement filing. The public SOS materials reviewed did not consolidate one nonprofit-specific deadline and total charge for every administrative-dissolution ground.
- Deadline
- Notice- and status-dependent; confirm before the statutory reinstatement window expires.
- Fee
- Fee and delinquency amount depend on the cause and current SOS schedule.
- Filing agency
- Alabama Secretary of State, Business Services Division (SOS Business Services)
- Responsible party
- Alabama Secretary of State
- Frequency
- Event-triggered
- How to comply
- Use the SOS entity record, obtain agency instructions, cure every default, and file the applicable reinstatement document.
- Official form or portal
- Current reinstatement filing or portal
Applies to: A nonprofit shown as dissolved, revoked, or otherwise inactive in Secretary of State records.
- Reinstatement does not automatically restore tax exemptions, charity registration, or local licenses.
- Operating while inactive can impair authority, contracts, litigation position, and licenses.
Verification in progress. Safe approach: Identify the ground, cure missing filings or registered-agent defects, resolve name availability, and use the current reinstatement filing. Unresolved: Confirm the entity-specific reinstatement route with the SOS before public implementation. Why the official evidence is insufficient: The exact current form, statutory window, and total charges for each nonprofit administrative-dissolution ground were not fully confirmed. Needed to resolve: Current Alabama Secretary of State nonprofit reinstatement form and instructions, plus the controlling Title 10A reinstatement provision for the applicable administrative-dissolution ground. Risk if this is treated as settled: Incorrect reinstatement instructions could cause use of the wrong filing, missed statutory restoration rights, continued inactive status, rejected contracts or filings, unnecessary fees, or formation of a replacement entity.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Alabama Secretary of State and 2 more
View official sources (3)
Approve dissolution under Chapter 3A and the governing documents, cease ordinary operations, address claims and liabilities, protect restricted assets, and file the SOS dissolution form with the required certifications.
- Deadline
- After required approval and during winding up.
- Fee
- $100 standard SOS filing fee.
- Filing agency
- Alabama Secretary of State, Business Services Division (SOS Business Services)
- Responsible party
- Alabama Secretary of State; internal governance
- Frequency
- One time
- How to comply
- Submit the typed Domestic Nonprofit Articles of Dissolution to the Secretary of State.
- Official form or portal
- Domestic Nonprofit Articles of Dissolution
Applies to: A domestic Alabama nonprofit voluntarily ending its existence.
- Corporate dissolution does not close charity, tax, payroll, UI, workers’ compensation, alcohol, gaming, lobbying, campaign-finance, or local accounts.
- Without proper winding up and filing, liabilities and public entity status can continue.
Last verified: 2026-08-01
Official sources: Alabama Legislature and 2 more
View official sources (3)
Reserve the Alabama name, appoint an Alabama registered agent, provide recent home-jurisdiction evidence, and file Foreign Corporation Registration before transacting business unless a statutory exclusion applies.
- Deadline
- Before transacting business in Alabama.
- Fee
- $150 standard filing fee, plus name-reservation cost.
- Filing agency
- Alabama Secretary of State, Business Services Division (SOS Business Services)
- Responsible party
- Alabama Secretary of State
- Frequency
- One time; event-triggered maintenance
- How to comply
- Submit the foreign registration form and certificate of existence dated within 90 days by an accepted method.
- Official form or portal
- Foreign Corporation Registration
Applies to: A nonprofit corporation formed outside Alabama that will transact business in Alabama.
- Charity registration, tax registration, and internet solicitation are separate analyses; excluded activities are fact-specific.
- An unauthorized foreign corporation can face statutory restrictions and enforcement until qualified.
Last verified: 2026-08-01
Official sources: Alabama Secretary of State and 3 more
View official sources (4)
Maintain the Alabama registered agent and accurate public information. The repeal of the routine SOS annual report applies, but separate charity, tax, and employer reports remain.
- Deadline
- Continuously; event-triggered changes.
- Fee
- No routine SOS annual-report fee; change filings have current fees.
- Filing agency
- Alabama Secretary of State, Business Services Division (SOS Business Services)
- Responsible party
- Alabama Secretary of State
- Frequency
- Continuous
- How to comply
- Use change filings when information changes and monitor the entity record.
- Official form or portal
- SOS entity record and change filings
Applies to: Registered foreign nonprofit corporations.
- The absence of a routine SOS report does not remove Attorney General charity renewal.
- Failure to maintain authority or an agent can support revocation and missed service.
Last verified: 2026-08-01
Official sources: Alabama Secretary of State and 2 more
View official sources (3)
File the foreign withdrawal form and attach Alabama Department of Revenue evidence of tax compliance issued within the period stated on the form. Separately close every other agency and local account.
- Deadline
- When ceasing Alabama authority; tax-compliance evidence must be current under the form instructions.
- Fee
- $100 standard SOS withdrawal fee; tax liabilities may be separate.
- Filing agency
- Alabama Secretary of State, Business Services Division (SOS Business Services)
- Responsible party
- Alabama Secretary of State; Alabama Department of Revenue
- Frequency
- One time
- How to comply
- Obtain the DOR certificate and submit the Foreign Corporation Withdrawal filing.
- Official form or portal
- Foreign Corporation Withdrawal
Applies to: A registered foreign nonprofit ceasing Alabama authority.
- Withdrawal does not cancel charity, payroll, UI, workers’ compensation, sales-tax, alcohol, gaming, lobbying, campaign-finance, or local accounts.
- Authority and maintenance exposure can continue until withdrawal is effective; prior liabilities remain.
Last verified: 2026-08-01
Official sources: Alabama Secretary of State and 1 more
View official sources (2)
Alabama entity-name, trademark, local-license, and business-name systems are not presented in one current statewide nonprofit workflow. Confirm which filing or local disclosure applies before relying on an alternate name.
- Deadline
- Before public use where a filing or license requires the alternate name.
- Fee
- Fee depends on the selected filing or local license.
- Filing agency
- Alabama Secretary of State, Business Services Division (SOS Business Services)
- Responsible party
- Alabama Secretary of State; county or municipal licensing authority
- Frequency
- Event-triggered
- How to comply
- Confirm the name system with the SOS and relevant local licensing office.
- Official form or portal
- Entity-specific trade-name, trademark, or local assumed-name filing
Applies to: A nonprofit using a public name other than its registered legal name.
- Name reservation protects the formation name only and is not a universal DBA filing.
- Using the wrong name can delay licensing, banking, contracts, or enforcement and does not create trademark rights.
Verification in progress. Safe approach: Alabama entity-name, trademark, local-license, and business-name systems are not presented in one current statewide nonprofit workflow. Unresolved: Confirm the intended name and operating locality with the SOS and local licensing officials. Why the official evidence is insufficient: The precise statewide filing, if any, for each nonprofit alternate-name use was not affirmatively consolidated. Needed to resolve: Current Alabama Secretary of State entity-name and trademark instructions, together with the affected county or municipal business-licensing authority’s assumed-name or operating-name requirements. Risk if this is treated as settled: Incorrect alternate-name advice could cause rejected banking or licensing records, use of an unregistered name, public or donor confusion, failure to satisfy a local business-license requirement, or mistaken assumptions about trademark protection.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Alabama Secretary of State and 3 more
View official sources (4)
Charity registration and fundraising
Applies when the organization solicits contributions in or from Alabama and no statutory exemption covers it. This is the Attorney General’s system, separate from every Secretary of State filing and from federal Form 990. Registration generally comes before solicitation, the annual report is due within 90 days after fiscal-year close, and professional fundraisers, commercial co-venturers, and professional solicitors are three separate registrations.
Complete the Attorney General’s charitable-organization registration before solicitation begins and pay the initial fee. Corporate formation or foreign qualification does not substitute for this registration.
- Deadline
- Before soliciting contributions in or from Alabama.
- Fee
- $25 initial registration fee.
- Filing agency
- Alabama Attorney General, Consumer Interest Division (Attorney General)
- Frequency
- Initial; annual maintenance
- How to comply
- Use the Attorney General’s online charity-registration system and submit required organizational and financial materials.
- Official form or portal
- Alabama Attorney General charitable-organization registration portal
Applies to: Domestic and foreign charitable organizations soliciting contributions in or from Alabama unless an exemption applies.
- Apply the statutory exemptions separately; internet and multistate solicitation remain fact-dependent.
- Unregistered solicitation can trigger civil, administrative, and criminal enforcement, suspension, or injunction.
- Florida charitable solicitation registration required in some cases
- Texas charitable solicitation registration not required
Last verified: 2026-08-01
Official sources: Alabama Attorney General and 2 more
View official sources (3)
The small-charity exemption applies only while the organization does not intend to solicit and receive, and does not actually receive, contributions in excess of $25,000 during its fiscal year and all fundraising functions are carried on by persons who are not paid for those services. If gross contributions exceed $25,000, register within 30 days after the date the organization receives contributions in excess of $25,000.
- Deadline
- Register within 30 days after the exemption ceases or the threshold is exceeded.
- Fee
- No registration fee while validly exempt; $25 when registration is required.
- Filing agency
- Alabama Attorney General, Consumer Interest Division (Attorney General)
- Responsible party
- Alabama Attorney General
- Frequency
- Annual screening; event-triggered registration
- How to comply
- Document receipts and compensation status; register online if the exemption is lost.
- Official form or portal
- Attorney General charity registration portal
Applies to: A charitable organization relying on Alabama’s small-charity exemption.
- Preserve the exact “in excess of $25,000” trigger: the exemption covers contributions not exceeding $25,000, and paid fundraising defeats this exemption.
- Incorrect reliance can produce unregistered-solicitation enforcement.
Last verified: 2026-08-01
Official sources: Alabama Attorney General and 1 more
View official sources (2)
Alabama provides a narrow exemption for solicitations for a named individual when the amount collected is no more than $10,000 and all proceeds, without deduction, are applied to the individual’s benefit, subject to the statutory conditions.
- Deadline
- Before and throughout the campaign; register if the exemption no longer applies.
- Fee
- No registration fee while the exemption validly applies.
- Filing agency
- Alabama Attorney General, Consumer Interest Division (Attorney General)
- Responsible party
- Alabama Attorney General
- Frequency
- Per campaign
- How to comply
- Maintain beneficiary, receipts, and disbursement records; seek AG confirmation if facts depart from the statutory model.
- Official form or portal
- No separate form identified for the exemption
Applies to: A solicitation conducted for a named individual where every contribution is applied to that individual’s benefit.
- A campaign using fees, deductions, or proceeds for another purpose may fall outside the exemption.
- Misuse can create unregistered solicitation and deceptive-practice exposure.
Last verified: 2026-08-01
Official source: Alabama Attorney General — Alabama Charitable Organization Code compilation
View official source
Alabama law contains category-specific exemptions. Confirm the exact entity, supervision, solicitation audience, and financial conditions rather than treating federal § 501(c)(3) status as a general exemption.
- Deadline
- Before relying on an exemption and continuously while soliciting.
- Fee
- No fee if a complete statutory exemption applies; filing may still be requested to document status.
- Filing agency
- Alabama Attorney General, Consumer Interest Division (Attorney General)
- Responsible party
- Alabama Attorney General
- Frequency
- Annual and event-triggered
- How to comply
- Review the statute and obtain AG confirmation or file exemption documentation when the portal provides it.
- Official form or portal
- Attorney General charity self-service portal
Applies to: Organizations potentially within an Alabama statutory solicitation exemption.
- Schools, hospitals, churches, member-only organizations, and governmental bodies do not share one universal test.
- An incorrect exemption conclusion can result in unregistered solicitation.
Last verified: 2026-08-01
Official sources: Alabama Attorney General and 1 more
View official sources (2)
Renew annually by submitting the required financial report or IRS Form 990 information and the annual fee within 90 days after the organization’s fiscal year closes.
- Deadline
- Within 90 days after the close of each fiscal year.
- Fee
- $25 annual filing fee.
- Filing agency
- Alabama Attorney General, Consumer Interest Division (Attorney General)
- Responsible party
- Alabama Attorney General
- Frequency
- Annual
- How to comply
- File through the Attorney General online system with the required financial attachment.
- Official form or portal
- Annual charitable-organization filing
Applies to: Registered Alabama charitable organizations.
- This is separate from the repealed SOS annual report and from federal Form 990 filing.
- Late or incomplete filing can lead to delinquency, suspension, cancellation, and enforcement.
- Georgia charity registration renewal required
- Arizona charity registration renewal not required
Last verified: 2026-08-01
Official sources: Alabama Attorney General and 2 more
View official sources (3)
Use the Attorney General self-service extension process before delinquency. Alabama law allows an extension of up to 180 days, subject to the agency workflow.
- Deadline
- Before the original annual due date; extension length up to 180 days.
- Fee
- No separate extension fee identified.
- Filing agency
- Alabama Attorney General, Consumer Interest Division (Attorney General)
- Responsible party
- Alabama Attorney General
- Frequency
- Annual as needed
- How to comply
- Submit the extension request through the charity self-service portal and retain approval.
- Official form or portal
- Attorney General charity self-service portal
Applies to: A registered charity unable to complete the annual filing within 90 days after fiscal-year close.
- An IRS extension does not automatically create an Alabama extension unless the AG accepts it through the state process.
- An unapproved late filing can result in delinquency or registration action.
Last verified: 2026-08-01
Official sources: Alabama Attorney General and 1 more
View official sources (2)
Update the Attorney General when registered information changes, including identity, address, officers, or other material registration data, within the statutory period.
- Deadline
- Within 10 days after the change.
- Fee
- No separate change fee identified.
- Filing agency
- Alabama Attorney General, Consumer Interest Division (Attorney General)
- Responsible party
- Alabama Attorney General
- Frequency
- Event-triggered
- How to comply
- Use the AG self-service update function and retain confirmation.
- Official form or portal
- Attorney General charity self-service portal
Applies to: Registered charitable organizations whose registration information materially changes.
- A separate corporate amendment or registered-agent filing may also be required.
- Failure to keep registration current can contribute to delinquency, suspension, or enforcement.
Last verified: 2026-08-01
Official sources: Alabama Attorney General and 1 more
View official sources (2)
Use the Attorney General self-service closure or cancellation function, submit any final financial material requested, and preserve restricted-asset disposition. Corporate dissolution alone does not cancel the charity account.
- Deadline
- When solicitation ends or the organization dissolves; exact final-filing timing is account-specific.
- Fee
- No universal closure fee confirmed.
- Filing agency
- Alabama Attorney General, Consumer Interest Division (Attorney General)
- Responsible party
- Alabama Attorney General
- Frequency
- One time
- How to comply
- Use the AG self-service portal and obtain written confirmation of closed status.
- Official form or portal
- Attorney General charity self-service portal
Applies to: A registered charity ending Alabama solicitation or dissolving.
- Foreign withdrawal and tax-account closure remain separate.
- An open registration can continue reporting and enforcement exposure after corporate closure.
Verification in progress. Safe approach: Use the Attorney General self-service closure or cancellation function, submit any final financial material requested, and preserve restricted-asset disposition. Unresolved: Confirm closure requirements in the organization’s AG account before ceasing filings. Why the official evidence is insufficient: The exact final report, attachment, and deadline for cancellation were not fully stated in the public guidance. Needed to resolve: Current Alabama Attorney General charity-account closure or cancellation instructions, including the final financial filing, attachments, deadline, and restricted-asset requirements. Risk if this is treated as settled: Incomplete Attorney General closure instructions could leave the charity registration open or delinquent, a final financial filing unsubmitted, restricted assets improperly handled, or future fees and enforcement unresolved.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Alabama Attorney General and 2 more
View official sources (3)
Register each regulated role before activity and renew for the registration year ending September 30. Current fees are $100 for a professional fundraiser, $100 for a commercial co-venturer, and $25 for a professional solicitor.
- Deadline
- Before regulated activity; registrations expire September 30 each year.
- Fee
- $100 fundraiser; $100 commercial co-venturer; $25 professional solicitor.
- Filing agency
- Alabama Attorney General, Consumer Interest Division (Attorney General)
- Responsible party
- Alabama Attorney General
- Frequency
- Annual
- How to comply
- Use the role-specific AG online registration and renewal workflow.
- Official form or portal
- Professional fundraiser, commercial co-venturer, and professional solicitor registration
Applies to: Paid fundraising firms, commercial co-venturers, and individual professional solicitors conducting regulated Alabama activity.
- Employees and volunteers of a charity may fall outside a professional role when the statutory definition is not met.
- Unregistered activity can lead to enforcement, contract invalidity, suspension, penalties, or injunction.
Last verified: 2026-08-01
Official sources: Alabama Attorney General and 1 more
View official sources (2)
File and maintain the statutory $10,000 bond as part of the regulated fundraising relationship.
- Deadline
- Before commencing covered activity and while registration is active.
- Fee
- $10,000 bond amount; premium varies.
- Filing agency
- Alabama Attorney General, Consumer Interest Division (Attorney General)
- Responsible party
- Alabama Attorney General
- Frequency
- Continuous
- How to comply
- Obtain the bond from an authorized surety and file it with the Attorney General as required.
- Official form or portal
- Attorney General bond filing
Applies to: Professional fundraisers and commercial co-venturers subject to Alabama bonding.
- The bond is separate from the registration fee and from campaign funds held for a charity.
- Failure to maintain the bond can prevent lawful activity and support suspension or enforcement.
Last verified: 2026-08-01
Official sources: Alabama Attorney General and 1 more
View official sources (2)
Put the arrangement in writing, file the contract with the Attorney General within 10 days after execution, and do not begin solicitation until the statutory waiting period has passed.
- Deadline
- Contract filing within 10 days after execution; campaign may begin only after 15 days following filing or the statutory event.
- Fee
- No separate contract filing fee identified.
- Filing agency
- Alabama Attorney General, Consumer Interest Division (Attorney General)
- Responsible party
- Alabama Attorney General
- Frequency
- Per contract/campaign
- How to comply
- Submit the signed contract through the AG process and retain proof of the start date.
- Official form or portal
- Professional fundraising contract filing
Applies to: A charity and regulated professional fundraiser or commercial co-venturer entering a covered contract.
- Exact application of the waiting period should follow the statutory wording and AG instructions for the specific role.
- Starting too early or failing to file can create unlawful fundraising and enforcement exposure.
Last verified: 2026-08-01
Official sources: Alabama Attorney General and 1 more
View official sources (2)
Submit the closing statement disclosing gross receipts and expenditures within 90 days after contract termination.
- Deadline
- Within 90 days after termination of the contract.
- Fee
- $0 separate closing-statement fee stated.
- Filing agency
- Alabama Attorney General, Consumer Interest Division (Attorney General)
- Responsible party
- Alabama Attorney General
- Frequency
- Per contract
- How to comply
- File through the Attorney General’s designated process.
- Official form or portal
- Professional fundraising closing statement
Applies to: Professional fundraisers and commercial co-venturers after a covered contract terminates.
- The charity’s own annual report and final closure filing remain separate.
- Failure to file can affect registration, renewal, enforcement, and charity accountability.
Last verified: 2026-08-01
Official sources: Alabama Attorney General and 1 more
View official sources (2)
Provide the identity and purpose disclosures required by Alabama law, avoid misleading statements, and handle contributions according to the statute and contract.
- Deadline
- At each covered solicitation and throughout fund handling.
- Fee
- No separate disclosure fee.
- Filing agency
- Alabama Attorney General, Consumer Interest Division (Attorney General)
- Responsible party
- Alabama Attorney General
- Frequency
- Continuous
- How to comply
- Use compliant scripts, written materials, receipts, contracts, and segregated accounting.
- Official form or portal
- Solicitation materials and campaign records
Applies to: Charities, professional fundraisers, solicitors, and co-venturers making covered solicitations.
- Telephone, written, online, and event solicitations may require different presentation but remain subject to the same anti-deception principles.
- False or omitted disclosures can support criminal, civil, consumer-protection, and registration enforcement.
Last verified: 2026-08-01
Official source: Alabama Attorney General — Alabama Charitable Organization Code compilation
View official source
The reviewed AG statute and filing page require annual financial information or Form 990 but do not establish one universal current CPA audit/review/compilation threshold applicable to all registered charities. Preserve the state filing requirement without inventing a CPA tier.
- Deadline
- Annual charity filing within 90 days after fiscal-year close; CPA level unresolved.
- Fee
- Professional fees vary; no universal state threshold fee.
- Filing agency
- Alabama Attorney General, Consumer Interest Division (Attorney General)
- Responsible party
- Alabama Attorney General
- Frequency
- Annual
- How to comply
- Submit the financial material the portal requires and confirm whether the AG requests independently prepared statements for the organization’s circumstances.
- Official form or portal
- Annual charity filing portal
Applies to: Registered charities preparing Alabama annual financial submissions.
- Federal Single Audit, grant, contract, lender, or board requirements may independently require an audit.
- Overstating a nonexistent threshold can impose unnecessary cost; understating an agency request can cause an incomplete filing.
Verification in progress. Safe approach: The reviewed AG statute and filing page require annual financial information or Form 990 but do not establish one universal current CPA audit/review/compilation threshold applicable to all registered charities. Unresolved: Ask the AG whether the portal imposes organization-specific financial-statement levels before publishing a threshold table. Why the official evidence is insufficient: No current official source establishing a generally applicable revenue threshold for audit, review, or compilation was found. Needed to resolve: Current Alabama Attorney General financial-statement requirements, annual-filing instructions, or portal rules specifying any audit, review, or compilation level and its exact threshold. Risk if this is treated as settled: Understating a required CPA level could produce an incomplete charity filing or enforcement, while inventing a universal threshold could create unnecessary CPA expense.
- Florida audit and financial statements required in some cases
- Georgia audit and financial statements required
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Alabama Attorney General and 2 more
View official sources (3)
State and local taxation
Federal exemption can remove the ordinary Alabama corporate income-tax return and the Business Privilege Tax return. It does not create a general sales and use tax exemption and it does not create a property-tax exemption. What the organization buys and what it sells are separate questions, property-tax law is statewide while property-tax procedure is county-administered, and each tax account closes on its own when activity ends.
While valid exempt status is retained, Alabama generally does not require the ordinary corporate income-tax return. Keep this conclusion separate from unrelated-business-income, Business Privilege Tax, sales tax, and property tax.
- Deadline
- No ordinary annual corporate return while valid exemption applies.
- Fee
- No exemption application fee identified for this recognition route.
- Filing agency
- Alabama Department of Revenue (ALDOR)
- Frequency
- Status-dependent
- How to comply
- Retain federal determination and Alabama support; file only when a separate taxable trigger applies.
- Official form or portal
- No ordinary Form 20C while exempt and without Alabama UBI
Applies to: Organizations described in 26 U.S.C. § 501(a) and other entities exempt under Ala. Code § 40-18-32.
- Loss of federal/state exemption or taxable unrelated business income changes the result.
- Failure to file when taxable can cause tax, penalties, interest, and collection.
- Florida state income tax exemption automatic, nothing to file
- Massachusetts state income tax exemption automatic, nothing to file
Last verified: 2026-08-01
View official source
File the Alabama corporate income-tax return and attach the federal Form 990-T for the taxable unrelated business activity.
- Deadline
- By the Alabama corporate return due date tied to the federal return; for a calendar-year exempt corporation, generally the 15th day of the sixth month after year-end unless current law changes.
- Fee
- No filing fee; tax, penalties, and interest may apply.
- Filing agency
- Alabama Department of Revenue (ALDOR)
- Frequency
- Annual when UBI exists
- How to comply
- File the current-year Form 20C and attach federal Form 990-T through the allowed ALDOR channel.
- Official form or portal
- Alabama Form 20C; federal Form 990-T
Applies to: An otherwise exempt organization with unrelated business income determined under federal law.
- Federal exclusions and deductions determine whether UBI exists; seek tax advice for allocation and nexus.
- Nonfiling can produce assessment, penalties, interest, and collection.
Last verified: 2026-08-01
Official sources: Alabama Department of Revenue and 2 more
View official sources (3)
Alabama treats qualifying federally exempt organizations as not required to file the Business Privilege Tax return. This conclusion is separate from the corporate income-tax exemption and from the former Secretary of State annual report.
- Deadline
- No BPT return while the recognized exemption applies.
- Fee
- No BPT due or filing fee under the stated exemption.
- Filing agency
- Alabama Department of Revenue (ALDOR)
- Frequency
- Status-dependent
- How to comply
- Retain exemption evidence and monitor entity/tax-account status.
- Official form or portal
- No BPT form while exempt
Applies to: Organizations within the ALDOR exemption for entities described in 26 U.S.C. § 501(a).
- Pending, revoked, or mismatched exemption status requires separate confirmation.
- If the organization is not recognized as exempt, ordinary BPT filing, penalties, and tax consequences may apply.
Last verified: 2026-08-01
Official sources: Alabama Department of Revenue and 1 more
View official sources (2)
Do not assume the completed § 501(a) exemption applies before recognition or account matching. Confirm whether an initial BPT-IN or other return is due and whether later exemption relief is available.
- Deadline
- If subject, the initial return is due two months and fifteen days after formation, qualification, or beginning Alabama business.
- Fee
- If subject, tax and current return rules apply; entities otherwise owing only the minimum tax may be exempt for tax years beginning on or after January 1, 2024.
- Filing agency
- Alabama Department of Revenue (ALDOR)
- Frequency
- Initial; annual if later subject
- How to comply
- Contact ALDOR, review the account, and file BPT-IN if the agency confirms liability.
- Official form or portal
- Form BPT-IN / My Alabama Taxes
Applies to: A newly formed or foreign nonprofit awaiting IRS recognition or whose exemption is not reflected by ALDOR.
- The 2024 minimum-tax exemption is not the same as § 501(a) exemption and does not answer every pending-exemption case.
- Incorrectly assuming exemption can create delinquency; filing unnecessarily can create inconsistent account records.
Verification in progress. Safe approach: Do not assume the completed § 501(a) exemption applies before recognition or account matching. Unresolved: Obtain ALDOR account-specific confirmation before the initial deadline. Why the official evidence is insufficient: The current public guidance does not fully state how a newly formed nonprofit awaiting federal recognition should handle BPT-IN and later exemption. Needed to resolve: Current Alabama Department of Revenue written guidance or an account-specific determination addressing BPT-IN, annual BPT returns, and exemption treatment while federal recognition is pending. Risk if this is treated as settled: Incorrect Business Privilege Tax treatment during pending federal recognition could cause a missed BPT-IN or annual return, unpaid tax, penalties and interest, an unsupported exemption position, or an incomplete dissolution-year filing.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Alabama Department of Revenue and 2 more
View official sources (3)
For tax years beginning on or after January 1, 2024, entities that otherwise would owe only the minimum BPT receive the statutory exemption described by ALDOR. Separately, the Secretary of State annual report was repealed. Neither transition creates a general nonprofit tax exemption.
- Deadline
- Tax years beginning on or after January 1, 2024; no current SOS annual-report cycle.
- Fee
- No routine SOS annual-report fee; BPT depends on exemption or liability.
- Filing agency
- Alabama Department of Revenue (ALDOR)
- Responsible party
- Alabama Department of Revenue; Alabama Secretary of State
- Frequency
- Transition and annual screening
- How to comply
- Use current ALDOR and SOS guidance, not legacy forms or summaries.
- Official form or portal
- Current BPT return guidance; no routine SOS annual report
Applies to: Alabama nonprofit corporations and other entities reviewing legacy compliance instructions.
- A § 501(a) exemption is a distinct and stronger basis for no BPT return.
- Combining the transitions can cause an organization to miss charity renewal or misstate tax status.
Last verified: 2026-08-01
Official sources: Alabama Secretary of State and 3 more
View official sources (4)
Alabama affirmatively states that nonprofit status alone creates no special sales/use tax exemption. Pay tax unless the organization and transaction fit a specific statute and valid exemption documentation.
- Deadline
- At each purchase and before claiming exemption.
- Fee
- Tax due at applicable state and local rates; no general nonprofit certificate.
- Filing agency
- Alabama Department of Revenue (ALDOR)
- Frequency
- Per transaction
- How to comply
- Pay the seller or use a valid category-specific exemption certificate.
- Official form or portal
- Category-specific exemption certificate, if eligible
Applies to: Charitable, religious, educational, and other nonprofit organizations making Alabama purchases.
- Churches and ordinary charities are not automatically exempt; specific acts and statutory categories may differ.
- An unsupported claim can produce use tax, penalties, interest, and loss of exemption privileges.
- Georgia sales tax when you buy required in some cases
- Illinois sales tax when you buy required in some cases
Last verified: 2026-08-01
Official sources: Alabama Department of Revenue and 2 more
View official sources (3)
Submit the appropriate exemption application, obtain the Department-issued certificate, and give vendors valid documentation for qualifying purchases.
- Deadline
- Before making a purchase without tax; renew or replace as required by the certificate.
- Fee
- No application fee identified; tax applies if the exemption is not approved.
- Filing agency
- Alabama Department of Revenue (ALDOR)
- Frequency
- Initial and transaction-based
- How to comply
- File Form ST:EX-A1 or ST:EX-A1-SE as applicable and provide the certificate to sellers.
- Official form or portal
- ST:EX-A1 / ST:EX-A1-SE and certificate of exemption
Applies to: An organization specifically exempted from sales/use tax by Alabama statute or act.
- Exemption scope may exclude construction, lodging, vehicles, unrelated activities, or purchases by individuals.
- Without approval and documentation, sellers may collect tax and ALDOR may assess use tax.
Last verified: 2026-08-01
Official sources: Alabama Department of Revenue and 2 more
View official sources (3)
Buyer-side exemption does not eliminate seller duties. Register for the appropriate state and local tax accounts, collect tax, and file returns at the assigned frequency, including zero returns while an account remains active when required.
- Deadline
- Before taxable sales; returns generally due on the assigned schedule, commonly the 20th day after the reporting period.
- Fee
- No general registration fee stated; tax, penalties, and interest apply.
- Filing agency
- Alabama Department of Revenue (ALDOR)
- Responsible party
- Alabama Department of Revenue; applicable local taxing authorities
- Frequency
- Periodic while active
- How to comply
- Register through My Alabama Taxes and file sales/use returns electronically or by an allowed method.
- Official form or portal
- My Alabama Taxes; Alabama sales-tax return
Applies to: A nonprofit selling taxable tangible personal property, admissions, food, lodging, rentals, or taxable services without a specific exemption.
- Marketplace-facilitator, occasional-sale, wholesale, food, admission, and local rules can alter responsibility.
- Nonregistration or undercollection can lead to assessment, penalties, interest, and collection.
- Tennessee sales tax when you sell required in some cases
- Michigan sales tax when you sell required
Last verified: 2026-08-01
Official sources: Alabama Department of Revenue and 2 more
View official sources (3)
Alabama contractor and exemption rules are transaction-specific. A nonprofit’s category-specific certificate does not automatically make a contractor’s purchases exempt. Obtain project-specific ALDOR confirmation before pricing the work tax-free.
- Deadline
- Before contract pricing and material purchases.
- Fee
- Tax and any exemption-certificate administration depend on the project.
- Filing agency
- Alabama Department of Revenue (ALDOR)
- Frequency
- Per project
- How to comply
- Review the current rulebook and seek a written ALDOR determination or project certificate if available.
- Official form or portal
- Project-specific exemption documentation, if authorized
Applies to: A nonprofit constructing, improving, or repairing Alabama real property through a contractor.
- Governmental and specially exempt projects may have distinct rules.
- An incorrect assumption can shift sales/use tax liability to the contractor or nonprofit and create penalties.
Verification in progress. Safe approach: Alabama contractor and exemption rules are transaction-specific. Unresolved: Confirm the project with ALDOR before representing contractor purchases as exempt. Why the official evidence is insufficient: The exact treatment depends on the organization’s statute, contract structure, and current contractor rules. Needed to resolve: Current Alabama Department of Revenue contractor-exemption guidance or a project-specific written determination addressing the nonprofit’s exemption category, contract structure, purchaser, and materials. Risk if this is treated as settled: Incorrect contractor-purchase exemption advice could cause unpaid sales or use tax, contractor or owner assessments, penalties and interest, contract-price disputes, or project cost overruns.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Alabama Department of Revenue and 2 more
View official sources (3)
Alabama administers distinct lodging, rental, utility, and local taxes. Nonprofit or sales-tax status does not automatically resolve these accounts.
- Deadline
- Before the taxable activity; periodic returns on the assigned schedule.
- Fee
- Rates and fees vary by tax and locality.
- Filing agency
- Alabama Department of Revenue (ALDOR)
- Responsible party
- Alabama Department of Revenue; local taxing authorities
- Frequency
- Periodic while active
- How to comply
- Register in My Alabama Taxes and any local system required for the activity.
- Official form or portal
- Tax-specific MAT accounts and local portals
Applies to: A nonprofit providing lodging, renting tangible property, paying taxable utilities, or operating in a locality with separate transaction taxes.
- Specific statutory exemptions and marketplace arrangements may change collection.
- Failure to register or remit can produce tax, penalties, interest, and local enforcement.
Last verified: 2026-08-01
Official sources: Alabama Department of Revenue and 2 more
View official sources (3)
Property-tax exemption is category- and use-specific. The organization must satisfy the precise statutory exemption; nonprofit ownership or federal recognition alone is insufficient.
- Deadline
- At acquisition, change of use, and under the county’s exemption process.
- Fee
- No universal statewide application fee confirmed.
- Filing agency
- County tax assessor or revenue commissioner
- Responsible party
- County tax assessor or revenue commissioner; Alabama Department of Revenue
- Frequency
- Initial and change-triggered
- How to comply
- Prepare ownership, use, governing-document, and exemption evidence for the county assessing official.
- Official form or portal
- County property-tax exemption application or claim
Applies to: A nonprofit owning Alabama real or personal property used for religious, educational, charitable, cemetery, hospital, or another exempt purpose.
- Leased, income-producing, partially commercial, or unrelated-use property may be taxable in whole or part.
- Without an accepted exemption, the property remains taxable and appeal deadlines apply.
- Tennessee property tax exemption required
- North Carolina property tax exemption required
Last verified: 2026-08-01
Official sources: Alabama Department of Revenue and 2 more
View official sources (3)
Alabama property tax is locally administered. Contact the county assessing official for the current form, filing date, renewal or annual-report rule, change-of-use notice, and appeal route.
- Deadline
- County-specific; valuation appeals generally have a 30-day window after written notice, but exemption filing dates were not confirmed as one statewide rule.
- Fee
- Local fee, if any, varies; no universal fee confirmed.
- Filing agency
- County tax assessor or revenue commissioner
- Responsible party
- County tax assessor or revenue commissioner; county board of equalization
- Frequency
- Initial, local renewal if required, and event-triggered
- How to comply
- File with the county assessing official and preserve written approval.
- Official form or portal
- County-specific exemption application
Applies to: A nonprofit seeking or maintaining property-tax exemption in a particular Alabama county.
- Do not generalize one county’s form or deadline statewide.
- A missed local deadline can leave property taxable for the year and shorten appeal options.
Verification in progress. Safe approach: Alabama property tax is locally administered. Unresolved: Confirm the parcel-specific process with the county before acquisition or use change. Why the official evidence is insufficient: County operational procedures vary and are not consolidated in a current statewide source. Needed to resolve: The affected county assessor or revenue commissioner’s exemption application and deadline instructions, plus the county board of equalization’s review and appeal procedure. Risk if this is treated as settled: An incorrect county property-tax deadline or procedure could cause denial or loss of exemption, a taxable assessment for the year, missed county review or appeal rights, or penalties and interest.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Alabama Department of Revenue and 2 more
View official sources (3)
File final returns, pay balances, and close each My Alabama Taxes account. Secretary of State dissolution or withdrawal does not automatically close ALDOR accounts.
- Deadline
- When the taxable activity or employment ends; final returns due on the assigned schedule.
- Fee
- No closure fee stated; tax, penalties, and interest may remain.
- Filing agency
- Alabama Department of Revenue (ALDOR)
- Frequency
- One time per account
- How to comply
- Use My Alabama Taxes or the agency’s account-closure process and retain confirmation.
- Official form or portal
- My Alabama Taxes account closure/final return
Applies to: A nonprofit ending taxable sales, payroll, lodging, rental, or other registered tax activity.
- BPT and corporate income-tax status must be reviewed separately from sales and withholding.
- Open accounts can continue generating return notices, estimated assessments, and penalties.
Last verified: 2026-08-01
Official sources: Alabama Department of Revenue and 2 more
View official sources (3)
Hiring, payroll, and workplace coverage
Applies once the organization pays employees in Alabama. Withholding, unemployment compensation, and workers’ compensation are three separate systems with three different triggers: the unemployment test is four or more employees in each of 20 weeks, and workers’ compensation turns on regularly employing five or more employees. Federal wage and hour law runs alongside all of them.
Register for withholding, withhold from wages, file periodic returns, and issue required wage statements. Nonprofit status does not create a general employer-withholding exemption.
- Deadline
- Before or when taxable wages begin; returns and deposits on the assigned schedule.
- Fee
- No registration fee stated; tax, penalties, and interest apply.
- Filing agency
- Alabama Department of Revenue (ALDOR)
- Frequency
- Periodic while employing
- How to comply
- Register and file through My Alabama Taxes.
- Official form or portal
- Alabama withholding account and returns
Applies to: A nonprofit paying wages subject to Alabama income-tax withholding.
- Certain workers or payments may be exempt under state/federal law; classification must be accurate.
- Failure to withhold, file, or pay can create employer liability, penalties, interest, and collection.
Last verified: 2026-08-01
Official sources: Alabama Department of Revenue and 1 more
View official sources (2)
The special nonprofit coverage trigger is four or more individuals in employment on a day in each of 20 different weeks in the current or preceding calendar year. Register so the agency can determine liability and begin reports when covered.
- Deadline
- Register when hiring and no later than the point the coverage test is met.
- Fee
- No registration fee stated; contributions or reimbursement charges apply.
- Filing agency
- Alabama Department of Workforce, Unemployment Compensation Division (Unemployment Compensation Division)
- Frequency
- Initial plus quarterly if liable
- How to comply
- Submit Form SR-2 or use the employer portal and file quarterly reports if liable.
- Official form or portal
- Form SR-2; unemployment employer portal
Applies to: A § 501(c)(3) nonprofit employer in Alabama.
- Churches and certain services may be excluded; entity and worker classification matter.
- Failure to register or report can produce assessments, penalties, interest, liens, and benefit charges.
- Tennessee unemployment insurance required
- Georgia unemployment insurance required
Last verified: 2026-08-01
Official sources: Alabama Department of Workforce and 2 more
View official sources (3)
A qualifying nonprofit may elect reimbursement financing rather than regular contributions, subject to election timing, minimum duration, security, reporting, and repayment rules. The currently posted handbook gives details but is dated 2021.
- Deadline
- Election generally within 30 days after liability notice; later changes and termination use statutory dates requiring current confirmation.
- Fee
- Reimbursement equals benefits charged; security may be required; no election fee stated.
- Filing agency
- Alabama Department of Workforce (Department of Workforce)
- Frequency
- Election plus quarterly administration
- How to comply
- File the agency election and security documents and continue quarterly wage reports.
- Official form or portal
- Nonprofit reimbursement election through ADOL
Applies to: A covered § 501(c)(3) nonprofit eligible to reimburse benefits instead of paying regular contributions.
- Reimbursement can be volatile and does not eliminate reporting.
- A late or invalid election leaves the employer contributory; unpaid reimbursements create collection and security consequences.
Verification in progress. Safe approach: A qualifying nonprofit may elect reimbursement financing rather than regular contributions, subject to election timing, minimum duration, security, reporting, and repayment rules. Unresolved: Confirm the election in writing with the ADOL Status Unit before the deadline. Why the official evidence is insufficient: Current election form, deadline, security amount, and minimum-duration mechanics were not fully available in a current public operational source. Needed to resolve: Current Alabama Department of Workforce nonprofit reimbursement-election form and instructions, including the filing deadline, minimum election period, security requirement, and termination rules. Risk if this is treated as settled: Incorrect reimbursement-election advice could cause a missed election deadline, default contributory financing, missed security requirements, assessments and interest, or loss of the intended nonprofit financing method.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Alabama Department of Workforce and 3 more
View official sources (4)
The four-employee/20-week rule does not answer whether a service is “employment.” Screen church and statutory service exclusions and worker classification before counting or excluding workers.
- Deadline
- At hiring and whenever duties or classification change.
- Fee
- No separate fee.
- Filing agency
- Alabama Department of Workforce (Department of Workforce)
- Frequency
- Continuous
- How to comply
- Disclose the facts on the liability application and obtain an agency determination where uncertain.
- Official form or portal
- Form SR-2 / Status Unit determination
Applies to: Religious organizations and nonprofits using ministers, students, volunteers, independent contractors, or other potentially excluded workers.
- A nonprofit label, volunteer label, or contractor agreement is not dispositive.
- Misclassification can create retroactive contributions, reimbursement charges, penalties, and benefit liability.
Last verified: 2026-08-01
Official sources: Alabama Department of Workforce and 1 more
View official sources (2)
Alabama’s general coverage threshold is five or more employees, including full-time and part-time workers and generally corporate officers for threshold purposes. Obtain insurance or approved self-insurance when covered.
- Deadline
- When the employer reaches the coverage threshold and continuously thereafter.
- Fee
- Insurance premium or self-insurance costs vary; no state filing fee stated for ordinary insured coverage.
- Filing agency
- Alabama Department of Workforce, Workers’ Compensation Division (Workers’ Compensation Division)
- Frequency
- Continuous
- How to comply
- Purchase coverage from an authorized carrier or obtain self-insurance approval; keep proof available.
- Official form or portal
- Workers’ compensation insurance policy or self-insurance authorization
Applies to: A nonprofit employer regularly employing five or more employees in Alabama, subject to exclusions.
- Domestic servants, casual employees outside the usual business, certain farm labor, municipalities under population limits, and other statutory categories may differ.
- Noncoverage can produce penalties, stop-work/enforcement consequences, and direct liability for benefits.
- Florida workers compensation required in some cases
- Tennessee workers compensation required
Last verified: 2026-08-01
Official sources: Alabama Department of Workforce and 1 more
View official sources (2)
Employers below the compulsory threshold may elect coverage. Eligible corporate officers may file Form WC-14 to exclude themselves from benefits, but the election does not necessarily remove them from the employee count used to determine whether the employer must carry coverage.
- Deadline
- Before relying on an exclusion; officer election according to Form WC-14 and insurer procedures.
- Fee
- Form fee not stated; insurance premium varies.
- Filing agency
- Alabama Department of Workforce, Workers’ Compensation Division (Workers’ Compensation Division)
- Frequency
- Event-triggered
- How to comply
- File WC-14 with the appropriate parties and obtain written coverage confirmation.
- Official form or portal
- Form WC-14
Applies to: A nonprofit below the threshold or employing officers, volunteers, contractors, or excluded classes.
- Volunteer and independent-contractor status is fact-specific; labels alone do not control.
- An invalid exclusion can leave the employer uninsured and the individual without expected benefits.
Last verified: 2026-08-01
Official sources: Alabama Department of Workforce and 1 more
View official sources (2)
Submit the required new-hire data within seven days. Employers with five or more employees must report electronically; approved electronic batch reporters may use the statutory twice-monthly interval.
- Deadline
- Within seven days after the hire or rehire, subject to the electronic batch alternative.
- Fee
- No filing fee.
- Filing agency
- Alabama Department of Workforce (Department of Workforce)
- Frequency
- Per hire or twice-monthly batch
- How to comply
- Report through the Alabama New Hire system using the approved electronic method.
- Official form or portal
- Alabama New Hire reporting portal
Applies to: Alabama employers hiring or rehiring employees.
- Federal multi-state-employer rules may provide an alternative filing election.
- Late or missing reports can impair child-support enforcement and expose the employer to statutory penalties.
Last verified: 2026-08-01
Official source: Alabama Department of Workforce — Alabama New Hire Reporting FAQs
View official source
Alabama does not administer a separate general state minimum-wage or overtime rate. Apply the federal Fair Labor Standards Act and any contract, grant, local, or special-program requirement.
- Deadline
- Each pay period and when duties or salary basis change.
- Fee
- No filing fee; wage liability, liquidated damages, and penalties may apply.
- Filing agency
- Alabama Department of Workforce (Department of Workforce)
- Responsible party
- U.S. Department of Labor; Alabama Department of Workforce for state employer services
- Frequency
- Continuous
- How to comply
- Classify employees, track hours, and pay under federal law.
- Official form or portal
- Payroll and time records
Applies to: Alabama nonprofit employers with covered employees.
- Federal exemptions and enterprise/individual coverage are fact-specific; volunteers require careful analysis.
- Underpayment can create back wages, damages, penalties, and litigation.
Last verified: 2026-08-01
Official source: Alabama Department of Workforce — Alabama Department of Workforce Business Services
View official source
Obtain and display the required Class I or Class II child-labor certificate for each location and follow age, scheduling, break, record, and hazardous-occupation restrictions.
- Deadline
- Before employing minors; certificates renewed annually as required.
- Fee
- Certificate fee, if any, must be confirmed in the current application system.
- Filing agency
- Alabama Department of Workforce, Child Labor Division (Child Labor Division)
- Frequency
- Annual and continuous
- How to comply
- Apply through the Department’s child-labor system and post the certificate and required notice.
- Official form or portal
- Child Labor Certificate; Child Labor Law poster
Applies to: A nonprofit employing workers under 18.
- Federal child-labor law may be more protective and applies separately.
- Violations can lead to civil penalties, stop-work or employment restrictions, and other enforcement.
Last verified: 2026-08-01
Official source: Alabama Department of Workforce — Alabama Child Labor Law Poster
View official source
Submit final wage and tax reports, close withholding and unemployment accounts, resolve benefit charges, and cancel or run off workers’ compensation coverage. Corporate dissolution does not perform these steps.
- Deadline
- When the last payroll or covered employment ends; final returns on the assigned schedule.
- Fee
- No general closure fee; balances and premiums may remain.
- Filing agency
- Alabama Department of Revenue (ALDOR)
- Responsible party
- Alabama Department of Revenue; Alabama Department of Workforce; insurance carrier
- Frequency
- One time per account
- How to comply
- Use MAT, the unemployment portal/Status Unit, and the insurer’s cancellation process; retain confirmation.
- Official form or portal
- Final withholding and UI returns; policy cancellation
Applies to: A nonprofit ending Alabama employment or dissolving.
- Claims can survive account closure; contractors and successor employers require separate analysis.
- Open accounts can continue generating reports, assessments, benefit charges, and premiums.
Last verified: 2026-08-01
Official sources: Alabama Department of Revenue and 3 more
View official sources (4)
Business and activity licensing
Applies according to what the organization actually does and where it does it. There is no single Alabama nonprofit business licence. State and county privilege-license categories, municipal business licences, and zoning, occupancy, building, fire, event, food, and professional approvals are screened separately, and one city’s rule is never a statewide rule.
Nonprofit entity status does not create one universal exemption from Alabama state and county privilege licenses. Determine whether the actual activity appears in Title 40, Chapter 12 and obtain the license from the probate judge or license commissioner in each county where required.
- Deadline
- Before conducting the licensed activity; ordinary license-year renewal generally by October 31 unless a specific schedule differs.
- Fee
- Fee varies by activity, county, and license schedule.
- Filing agency
- County probate judge or license commissioner
- Responsible party
- County probate judge or license commissioner; Alabama Department of Revenue
- Frequency
- Annual and per county
- How to comply
- Apply with the county licensing official and pay the state/county license amount.
- Official form or portal
- Activity-specific privilege license
Applies to: A nonprofit conducting a business, vocation, occupation, or profession listed in Alabama’s privilege-license schedules.
- Not every nonprofit activity is licensed; exemptions and fee schedules are category-specific.
- Unlicensed activity can create penalties, interest, closure, and enforcement.
Last verified: 2026-08-01
Official sources: Alabama Department of Revenue and 1 more
View official sources (2)
Municipal licenses are separate from state/county privilege licenses. Check each city where the organization operates, sells, leases property, hosts events, or maintains a location; nonprofit exemptions are local and activity-specific.
- Deadline
- Before conducting the locally licensed activity; renewal under the municipality’s calendar.
- Fee
- Local fee varies; exemption or reduced fee may require an application.
- Filing agency
- Municipal revenue or business-licensing office
- Responsible party
- Municipal revenue or licensing office
- Frequency
- Local annual or event-based
- How to comply
- Apply through the municipality’s business-license process and retain exemption approval if granted.
- Official form or portal
- Municipal business or occupational license
Applies to: A nonprofit conducting activities within an Alabama municipality.
- Birmingham is a representative example only and is not a statewide rule.
- Failure can produce local penalties, interest, stop-work, or closure.
- Tennessee local business license recommended, not required
- Arizona local business license varies by locality
Last verified: 2026-08-01
Official sources: Alabama Department of Revenue and 1 more
View official sources (2)
Entity formation does not replace land-use, certificate-of-occupancy, building, fire, health, event, or professional licensing. Screen the location and activity before signing a lease, construction, or public operation.
- Deadline
- Before construction, occupancy, food service, public event, or regulated service.
- Fee
- Fees vary locally and by activity.
- Filing agency
- County, municipal, fire, and activity-permitting authorities
- Responsible party
- County, municipality, fire marshal, health department, and activity regulator
- Frequency
- Initial, inspection-based, and renewal as assigned
- How to comply
- Apply to the responsible local and state agencies and retain approvals.
- Official form or portal
- Local zoning/occupancy/fire/event permits; activity-specific license
Applies to: A nonprofit opening a facility, hosting an event, serving food, providing regulated services, or altering premises.
- No single statewide nonprofit business license replaces these permits.
- Operating without approval can cause stop-work orders, closure, fines, and safety liability.
Last verified: 2026-08-01
Official sources: Alabama Department of Revenue and 3 more
View official sources (4)
Bingo, raffles, and other gaming
Applies only when the organization wants to run a game. The Alabama Constitution prohibits lotteries except where a valid constitutional exception exists, so authority is county-specific and nonprofit status by itself authorizes nothing. Electronic bingo is illegal under controlling Alabama Supreme Court decisions, and paper bingo, raffles, and online methods are three separate questions.
Section 65 generally prohibits lotteries, while particular county or municipal constitutional amendments authorize limited bingo under local enabling laws and regulators. Confirm the exact location, qualifying organization, age, residency, license, prize, proceeds, and operational rules before any game.
- Deadline
- Before advertising, selling cards, accepting payment, or conducting a game.
- Fee
- Fees vary by local amendment, enabling act, and ordinance.
- Filing agency
- Local bingo and raffle regulators
- Responsible party
- Local bingo regulator, county or municipality; Alabama Attorney General and courts
- Frequency
- Per license and event
- How to comply
- Identify the controlling local constitutional amendment and obtain every local license or permit.
- Official form or portal
- Local bingo license or permit
Applies to: A nonprofit considering bingo anywhere in Alabama.
- A license in one county does not authorize activity elsewhere; electronic formats are not ordinary paper bingo.
- Unauthorized bingo can constitute illegal gambling and expose proceeds and equipment to seizure.
Verification in progress. Safe approach: Section 65 generally prohibits lotteries, while particular county or municipal constitutional amendments authorize limited bingo under local enabling laws and regulators. Unresolved: Complete a location-specific legal review before publishing or operating bingo. Why the official evidence is insufficient: County-specific constitutional amendments, enabling acts, ordinances, and regulators vary materially. Needed to resolve: The controlling county constitutional amendment, enabling act, ordinance, current local bingo-license materials, and the responsible county or municipal bingo authority. Risk if this is treated as settled: Incorrect bingo advice could result in unlawful gambling activity, an invalid local license, seizure or injunction, civil or criminal enforcement, or improper handling of gaming proceeds.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Alabama Legislature and 2 more
View official sources (3)
The Alabama Supreme Court decisions summarized by the Attorney General hold electronic bingo illegal; a local paper-bingo amendment should not be read as authorizing slot-machine-style devices.
- Deadline
- Before acquiring, advertising, or operating any electronic bingo device.
- Fee
- Not applicable; unlawful operation can result in forfeiture and penalties.
- Filing agency
- Alabama Attorney General, Consumer Interest Division (Attorney General)
- Responsible party
- Alabama Attorney General; Alabama courts; local law enforcement
- Frequency
- Continuous
- How to comply
- Do not operate electronic bingo; obtain legal review of any technology used for paper bingo administration.
- Official form or portal
- No lawful statewide electronic-bingo permit identified
Applies to: Organizations considering electronic or slot-machine-like bingo in Alabama.
- Later local amendments must still comply with controlling statewide judicial interpretation unless expressly and validly changed.
- Equipment, proceeds, and premises can be subject to enforcement and forfeiture.
Last verified: 2026-08-01
Official sources: Alabama Attorney General and 1 more
View official sources (2)
Alabama’s lottery prohibition applies unless a valid exception exists. The reviewed official sources show local raffle authority in limited places, not a general statewide charitable-raffle authorization.
- Deadline
- Before selling tickets, accepting entries, or awarding prizes.
- Fee
- Local fee varies; no statewide charitable-raffle fee identified.
- Filing agency
- Local bingo and raffle regulators
- Responsible party
- Local government, Alabama Attorney General, district attorney, and courts
- Frequency
- Per campaign/event
- How to comply
- Locate the controlling constitutional amendment, local act, and ordinance and obtain written local approval.
- Official form or portal
- Local raffle license or permit if authorized
Applies to: A nonprofit proposing a raffle, drawing, or chance-based prize promotion.
- Free-entry sweepstakes and skill contests require separate analysis; online sales add jurisdictional and payment issues.
- An unauthorized raffle can be treated as illegal gambling, with criminal and forfeiture risk.
Verification in progress. Safe approach: Alabama’s lottery prohibition applies unless a valid exception exists. Unresolved: Obtain location-specific confirmation before public wording or operation. Why the official evidence is insufficient: No current official source establishes a general statewide nonprofit raffle authorization, and local exceptions vary. Needed to resolve: The controlling local constitutional or statutory raffle exception, current written guidance from the affected local government or prosecutor, and any required local permit or ordinance. Risk if this is treated as settled: Unsupported raffle permission could result in operation of an unlawful lottery, invalid ticket sales or drawing, enforcement by local prosecutors or courts, loss of proceeds, or reputational damage.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Alabama Legislature and 1 more
View official sources (2)
Do not infer that local bingo or raffle authority permits internet sales, electronic payments, interstate entries, pull tabs, casino-style games, or remote drawings. Each method requires direct controlling authority.
- Deadline
- Before implementing the method.
- Fee
- Unknown or local.
- Filing agency
- Local bingo and raffle regulators
- Responsible party
- Local regulator; Alabama Attorney General; payment and federal regulators where applicable
- Frequency
- Per activity
- How to comply
- Seek written agency or legal confirmation and configure payment and geography controls only after authorization.
- Official form or portal
- Method-specific local approval, if available
Applies to: A nonprofit using digital, remote, interstate, or nontraditional gaming methods.
- Electronic bingo is affirmatively prohibited; other methods remain location- and law-specific.
- Overstatement can facilitate illegal gambling and payment processing violations.
Verification in progress. Safe approach: Do not infer that local bingo or raffle authority permits internet sales, electronic payments, interstate entries, pull tabs, casino-style games, or remote drawings. Unresolved: Do not publish operational permission without direct local and state confirmation. Why the official evidence is insufficient: The local constitutional structure and absence of method-specific statewide guidance prevent a safe general conclusion. Needed to resolve: Current written state and local guidance addressing the exact electronic or online method, payment mechanism, ticket sale, drawing method, and geographic scope of participation. Risk if this is treated as settled: Incorrect online or electronic gaming advice could result in unlawful electronic ticket sales, impermissible payment processing, illegal interstate participation, platform or banking restrictions, or gaming enforcement.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Alabama Legislature and 3 more
View official sources (4)
Alcohol and special events
Applies when an event will sell, serve, or auction alcohol. State ABC approval and local approval are separate, wet and dry status belongs to the specific address, and alcohol being donated does not remove the licensing question.
Apply for the ABC license that matches the event. The current fee schedule lists license 140, Special Events Retail, at $150; the application sequence includes ABC and local review.
- Deadline
- Before the event and early enough to complete ABC and local approval.
- Fee
- $150 for license 140; local fees and taxes may be additional.
- Filing agency
- Alabama Alcoholic Beverage Control Board (ABC Board)
- Responsible party
- Alabama Alcoholic Beverage Control Board; local governing body
- Frequency
- Per event/license
- How to comply
- Begin with the ABC pre-application/application process and obtain required local approval.
- Official form or portal
- ABC Special Events Retail license 140
Applies to: A nonprofit conducting an Alabama event involving the retail sale or furnishing of alcohol.
- License 150 or 160 may fit a different temporary retail operation; event location must be wet and otherwise eligible.
- Unlicensed alcohol service can cause criminal, administrative, premises, and insurance consequences.
Last verified: 2026-08-01
Official sources: Alabama Alcoholic Beverage Control Board and 2 more
View official sources (3)
ABC licensing does not override local wet/dry status or local approval. Confirm premises eligibility, sponsoring entity, duration, food/service requirements, alcohol source, server controls, and application lead time before advertising the event.
- Deadline
- Before contracting for alcohol or advertising the event.
- Fee
- ABC and local fees vary.
- Filing agency
- Alabama Alcoholic Beverage Control Board (ABC Board)
- Responsible party
- Alabama ABC Board; county and municipality
- Frequency
- Per event
- How to comply
- Contact the ABC district office and local governing body and obtain written approvals.
- Official form or portal
- ABC application and local approval
Applies to: A nonprofit planning an alcohol event in a particular Alabama location.
- A process used in one wet municipality cannot be generalized statewide.
- A rejected or late application can force cancellation; unlawful service creates criminal and civil risk.
Verification in progress. Safe approach: ABC licensing does not override local wet/dry status or local approval. Unresolved: Confirm the event address and complete requirements with ABC and the locality before publication or sale. Why the official evidence is insufficient: Wet/dry status and local conditions vary, while the posted rule compilation does not resolve every current event detail. Needed to resolve: Current Alabama Alcoholic Beverage Control Board license 140 instructions and application requirements, plus written local wet/dry status and county or municipal event approval for the specific address. Risk if this is treated as settled: Incomplete alcohol-permit advice could result in an unlicensed event, unlawful purchase, possession, sale, or service, local denial, event cancellation, or ABC or local penalties.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Alabama Alcoholic Beverage Control Board and 2 more
View official sources (3)
Act 2019-400 permits limited donations for qualifying nonprofit events, including up to 31 gallons of beer and two cases of table wine, subject to the ABC license, taxes, reporting, and disposition of unused product.
- Deadline
- Before accepting the donation and during/after the licensed event.
- Fee
- No donation fee stated; license fees and taxes apply.
- Filing agency
- Alabama Alcoholic Beverage Control Board (ABC Board)
- Frequency
- Per event
- How to comply
- Coordinate the donation with the licensed supplier and ABC; report and dispose of unused product as required.
- Official form or portal
- ABC special-event license and donation records
Applies to: A qualifying nonprofit receiving donated beer or table wine for an ABC-licensed special event.
- Donated alcohol does not eliminate local approval, license, age, service, or insurance requirements.
- Improper acquisition or disposition can violate tied-house, possession, tax, and licensing laws.
Last verified: 2026-08-01
Official sources: Alabama Legislature / Alabama ABC Board and 2 more
View official sources (3)
Lobbying and campaign finance
Applies when the organization tries to influence Alabama legislation or spends on Alabama elections. Lobbying runs through the Ethics Commission and campaign finance runs through the Secretary of State’s Elections Division; they are separate systems with separate filings. Federal limits on a Section 501(c)(3) organization’s lobbying and campaign activity are a further separate question, outside these Alabama facts.
Register with the Ethics Commission no later than January 31 each year or within 10 days after the first undertaking requiring registration. A non-public-employee lobbyist pays the $100 annual fee.
- Deadline
- January 31 annually or within 10 days after the first covered undertaking.
- Fee
- $100 annual lobbyist fee, except the statutory public-employee exception.
- Filing agency
- Alabama Ethics Commission (Ethics Commission)
- Frequency
- Annual and event-triggered
- How to comply
- Register and associate each principal through the Ethics Commission system.
- Official form or portal
- Lobbyist registration portal
Applies to: An individual who meets Alabama’s lobbyist definition and is not within an exemption.
- Legal, media, citizen, and public-employee activities may fall within definitions or exemptions that require careful classification.
- Unregistered lobbying can lead to Ethics Commission enforcement and statutory penalties.
Last verified: 2026-08-01
Official sources: Alabama Ethics Commission and 2 more
View official sources (3)
Complete principal registration/association and file required expenditure reports for the quarters ending with reports due January 31, April 30, July 31, and October 31, subject to current Commission instructions.
- Deadline
- Quarterly: January 31, April 30, July 31, and October 31; changes generally within 10 days.
- Fee
- No principal filing fee identified in the reviewed sources.
- Filing agency
- Alabama Ethics Commission (Ethics Commission)
- Frequency
- Quarterly and event-triggered
- How to comply
- Use the Ethics Commission portal and retain expenditure and gift records.
- Official form or portal
- Principal registration and quarterly report
Applies to: A nonprofit employing or retaining a registered lobbyist and therefore acting as a principal.
- Reportability depends on the statutory definitions of lobbying expenditures, gifts, and principal.
- Late or inaccurate reports can lead to Ethics Commission enforcement and penalties.
Last verified: 2026-08-01
Official sources: Alabama Ethics Commission and 2 more
View official sources (3)
Track lobbying expenditures, gifts, subject matters, principal relationships, registration changes, and termination events under the Alabama Ethics Law and current Ethics Commission process.
- Deadline
- Continuously; changes within the statutory period and termination when activity ends.
- Fee
- No separate termination fee identified.
- Filing agency
- Alabama Ethics Commission (Ethics Commission)
- Frequency
- Continuous and event-triggered
- How to comply
- Maintain records and use the Ethics Commission portal for changes and termination.
- Official form or portal
- Lobbyist/principal portal
Applies to: Registered lobbyists, principals, and nonprofits making lobbying-related expenditures.
- Federal tax-exempt organizations may have separate federal lobbying restrictions, but those federal rules are outside the verified source scope of this Alabama fact and must be reviewed separately.
- Improper gifts, incomplete reports, unregistered relationships, or failures to update or terminate registrations can produce Alabama ethics penalties and enforcement.
Last verified: 2026-08-01
Official sources: Alabama Ethics Commission and 2 more
View official sources (3)
Once a PAC raises or spends more than $1,000 toward influencing an election cycle, register and file electronically under the Fair Campaign Practices Act. Apply committee type, contribution, independent-expenditure, and termination rules.
- Deadline
- When the statutory threshold is crossed; reports on the current election-cycle calendar.
- Fee
- No registration fee identified; penalties apply for late reports.
- Filing agency
- Alabama Secretary of State, Elections Division (SOS Elections Division)
- Frequency
- Election-cycle and periodic
- How to comply
- Register and file through the Alabama electronic campaign-finance system.
- Official form or portal
- Electronic FCPA filing system
Applies to: A nonprofit or separate committee engaging in Alabama election activity that meets the PAC definition.
- A § 501(c)(3) organization is separately prohibited by federal tax law from campaign intervention; other exempt organizations may have different federal limits.
- Unregistered or late activity can produce civil penalties, enforcement, and advertisement violations.
Last verified: 2026-08-01
Official sources: Alabama Secretary of State, Elections Division and 2 more
View official sources (3)
Follow the current cycle’s periodic, weekly, daily, and major-contribution deadlines. For the 2026 cycle, a single contribution of $20,000 or more can trigger a report within two business days. Use current advertisement identification and terminate only after obligations and balances are resolved.
- Deadline
- According to the current election-cycle calendar; 2026 major contribution of $20,000 or more within two business days.
- Fee
- No filing fee identified; civil penalties depend on violation and lateness.
- Filing agency
- Alabama Secretary of State, Elections Division (SOS Elections Division)
- Frequency
- Election-cycle and event-triggered
- How to comply
- File electronically and use the current advertisement and termination guidance.
- Official form or portal
- 2026 FCPA Filing Calendar; campaign-finance portal
Applies to: Registered Alabama PACs, principal campaign committees, independent spenders, and persons producing covered advertisements.
- The 2026 dates must not be reused for later cycles; the 2024 advertisement guide requires recheck before detailed implementation.
- Missed accelerated reports or disclaimers can generate substantial penalties and enforcement.
Verification in progress. Safe approach: Follow the current cycle’s periodic, weekly, daily, and major-contribution deadlines. Unresolved: Load the current cycle calendar and advertisement guide before each publication/update. Why the official evidence is insufficient: A durable production rule cannot embed one election calendar or potentially superseded disclaimer guide as permanent law. Needed to resolve: Current Alabama Secretary of State, Elections Division election-cycle calendar, major-contribution reporting instructions, committee-termination guidance, and advertisement or disclaimer guide. Risk if this is treated as settled: Outdated election-cycle instructions could cause missed PAC reports, late major-contribution reports, missing disclaimers, late termination, civil penalties, or noncompliant advertising.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Alabama Secretary of State, Elections Division and 3 more
View official sources (4)
Closing the organization and regulated accounts
Applies when the organization winds down. Filing articles of dissolution ends the corporation and closes nothing else: charity registration, tax accounts, employer accounts, privilege licences, gaming and alcohol authority, lobbying and campaign-finance registrations, and local accounts each close on their own. Remaining charitable assets go where the certificate, the donor restrictions, and Chapter 3A send them, never to insiders.
Authorize winding up and file dissolution or withdrawal, then separately close Attorney General charity registration, ALDOR accounts, withholding, unemployment, workers’ compensation, privilege and municipal licenses, gaming, alcohol, lobbying, and campaign-finance accounts.
- Deadline
- At cessation; each final filing follows its own deadline.
- Fee
- $100 SOS dissolution or withdrawal fee, plus taxes, local fees, or professional costs.
- Filing agency
- Alabama Secretary of State, Business Services Division (SOS Business Services)
- Responsible party
- Alabama Secretary of State and every affected agency
- Frequency
- One time
- How to comply
- Use an agency-by-agency closure checklist and retain written confirmations.
- Official form or portal
- Dissolution or withdrawal plus final agency filings
Applies to: A domestic or foreign nonprofit ending Alabama operations.
- Restricted charitable assets and claims survive until properly resolved.
- Omitted accounts can continue reports, taxes, penalties, benefit charges, licenses, and public status.
Last verified: 2026-08-01
Official sources: Alabama Legislature and 6 more
View official sources (7)
After liabilities are addressed, identify donor-restricted, grant-restricted, trust, and other charitable assets and transfer them only to recipients and purposes permitted by the certificate, governing documents, restrictions, Chapter 3A, and applicable Alabama charitable-asset law. Do not distribute charitable assets to insiders.
- Deadline
- During winding up and before final distribution.
- Fee
- No separate distribution fee; legal, accounting, court, or transfer costs may apply.
- Filing agency
- Alabama courts and local law-enforcement authorities (Courts)
- Responsible party
- Internal governance; Alabama courts; Alabama Attorney General
- Frequency
- One time
- How to comply
- Adopt a written plan, document restrictions and recipient eligibility, and obtain court or agency approval when required.
- Official form or portal
- Plan of dissolution and asset-transfer records
Applies to: A dissolving or restructuring charitable nonprofit.
- Membership-benefit entities and unrestricted noncharitable assets may follow different rules. Organizations holding federal tax-exempt status should separately review applicable federal requirements, which are outside the verified source scope of this fact.
- Improper distribution can create restitution, fiduciary liability, state enforcement, and invalid or challengeable asset transfers.
Last verified: 2026-08-01
Official sources: Alabama Legislature and 3 more
View official sources (4)
Return, surrender, cancel, or terminate each special authorization and file final reports. Do not assume expiration or corporate dissolution automatically closes the account.
- Deadline
- At the end of the licensed activity or according to the permit/report calendar.
- Fee
- Fees and final liabilities vary.
- Filing agency
- Alabama Alcoholic Beverage Control Board (ABC Board)
- Responsible party
- ABC Board; Ethics Commission; Secretary of State Elections Division; local gaming and licensing authorities
- Frequency
- Per account
- How to comply
- Use each regulator’s cancellation, termination, final-report, and record-retention process.
- Official form or portal
- License-specific closure or termination filing
Applies to: A nonprofit with any special license, permit, registration, or committee ending the activity.
- Gaming closure is local and constitutional; campaign termination requires resolving debts and balances.
- Open or improperly closed accounts can continue reporting, bond, tax, record, or enforcement duties.
Last verified: 2026-08-01
Official sources: Alabama Alcoholic Beverage Control Board and 4 more
View official sources (5)
Specialized child-care and food-service operations
Applies to two specific programs. A nonprofit operating child care needs a Department of Human Resources licence or the church-sponsored license-exempt process, and a nonprofit serving food from a covered operation needs a county health-department permit. Both come before the activity opens.
Alabama child-care facilities operate as licensed or license-exempt under DHR rules. A facility requiring a license must obtain it and renew every two years; a church-sponsored exempt facility must complete the separate notice and oversight process.
- Deadline
- Before operation; licensed-center renewal every two years; church-exempt notice before operation under current DHR procedure.
- Fee
- Fees and inspection costs depend on facility type; no universal nonprofit fee stated.
- Filing agency
- Alabama Department of Human Resources (DHR)
- Frequency
- Biennial or as required
- How to comply
- Contact DHR, complete application, background checks, fire/health approvals, inspections, or exempt-facility filings.
- Official form or portal
- DHR child-care license or license-exempt filing
Applies to: A nonprofit operating a child-care center, nighttime center, family day-care home, group home, or qualifying church-sponsored program.
- License-exempt does not mean unregulated; capacity, program type, church sponsorship, health, fire, and background-check conditions still apply.
- Unlicensed operation can cause closure, adverse action, penalties, and child-safety risk.
Last verified: 2026-08-01
Official sources: Alabama Department of Human Resources and 1 more
View official sources (2)
Alabama public-health staff permit and inspect food establishments through county health departments. Obtain the permit and satisfy temporary-event or facility rules before operation.
- Deadline
- Before selling or serving food; renewal and inspection according to the permit.
- Fee
- County/state permit fees vary.
- Filing agency
- Alabama Department of Public Health (ADPH)
- Responsible party
- Alabama Department of Public Health; county health department
- Frequency
- Permit and inspection-based
- How to comply
- Contact the county health department for the application, plan review, inspection, and temporary-event process.
- Official form or portal
- County food-service permit
Applies to: A nonprofit operating a food establishment, concession, kitchen, catering operation, or covered temporary food event.
- A narrow temporary-event exemption or donated-food rule must be confirmed locally; nonprofit status alone is not a permit exemption.
- Operating without a permit can cause closure, embargo, penalties, and food-safety liability.
Last verified: 2026-08-01
Official sources: Alabama Department of Public Health and 1 more
View official sources (2)
Official Sources
82 official sources back the facts on this page.
Recent Alabama Compliance Updates
Alabama keeps almost every compliance system separate, and that is the single most useful thing to know about it. Forming a Chapter 3A nonprofit corporation creates the entity and creates nothing else. The routine Secretary of State annual report has been repealed, so the recurring filing most founders expect does not exist, while the Attorney General charity report, the tax accounts, the employer accounts, the county licences, and the local approvals all run on their own triggers. This guide walks the whole lifecycle, names the fourteen points where the official record is still being confirmed, and links every conclusion to the Alabama agency that published it.
Alabama formation changed in two ways that matter right now. The route is direct: the certificate goes to the Secretary of State for $200 after a required name reservation, not through the probate first workflow an older state summary still describes. And Chapter 3A amendments took effect August 1, 2026, giving a qualifying corporation that already existed a one time election, on or before December 31, 2026, to stay under the earlier version of the law. This is the formation checklist in the order Alabama actually runs it.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
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