Alaska
This guide organizes 96 Alaska nonprofit compliance facts supported by 85 official sources. 11 entries are currently marked Verification in Progress.
96 facts · 85 source verified · 11 in progress · 85 official sources
On this page
- Start Here
- Compact Operational Reference
- Form the Alaska nonprofit
- Organize and govern the corporation
- File corporate reports and preserve status
- Foreign authority, structural transactions, and publication screening
- Register and conduct charitable solicitation
- Obtain and maintain the statewide business license
- Handle state income tax and local sales tax
- Claim and maintain property-tax exemption
- Hire and pay workers
- Conduct charitable gaming
- Serve, auction, or arrange licensed alcohol service
- Lobby or participate in election-related activity
- Screen local and regulated-program permits
- Dissolve and close every account
- Official Sources
- Recent Compliance Updates
- Methodology & Disclaimer
Start Here
These are Alaska’s highest-priority nonprofit compliance decision points. Some apply at formation or recur regularly. Others apply only when the organization solicits contributions, carries on revenue-producing business activity, sells into a local sales-tax jurisdiction, owns property, hires workers, runs a game, or winds down. Not every entry applies to every Alaska nonprofit, so read each entry’s own applicability line and its verification label before acting on it.
- Use an Alaska nonprofit corporation for the state entity; federal section 501(c)(3) recognition is separate Applies to: Organizations forming or operating an Alaska nonprofit corporation and intending to seek federal tax exemption.
- File Domestic Nonprofit Corporation Articles of Incorporation and pay $50 Applies to: A new domestic Alaska nonprofit corporation.
- Maintain a qualifying Alaska registered agent and registered office continuously Applies to: Domestic and registered foreign nonprofit corporations.
- File the domestic nonprofit initial report within six months after incorporation at no charge Applies to: Every newly formed domestic Alaska nonprofit corporation.
- File the nonprofit biennial report by July 2 in the assigned odd or even year and pay $25 Applies to: Domestic and registered foreign Alaska nonprofit corporations.
- Register with the Alaska Department of Law before soliciting contributions and pay $40 unless an exemption applies Applies to: Domestic and foreign charitable organizations soliciting money or property in Alaska, unless a statutory exemption applies.
- Renew the Alaska charity registration by September 1 each year Applies to: Registered charitable organizations that will continue soliciting in Alaska.
- Obtain an Alaska business license when the nonprofit engages or offers to engage in revenue-producing business activity Applies to: A nonprofit exchanging goods, services, property, admissions, rentals, or other value with a goal of financial benefit.
- An exempt organization generally has no Alaska corporation return unless it must file federal Form 990-T Applies to: An organization recognized as federally exempt and not required to file federal Form 990-T.
- Alaska has no statewide general sales tax, but local sales and use taxes remain material Applies to: Nonprofits purchasing, selling, renting, providing taxable services, or conducting events in Alaska.
- Apply for local property-tax exemption for property used exclusively for nonprofit religious, charitable, cemetery, hospital, or educational purposes Applies to: A qualifying nonprofit owning or using taxable real or personal property in a taxing Alaska municipality.
- Register for Alaska unemployment insurance when the nonprofit coverage test is met Applies to: A section 501(c)(3) nonprofit employing workers in Alaska.
- Obtain Alaska workers' compensation insurance before the first covered employee begins work Applies to: A private nonprofit with one or more covered employees in Alaska.
- Obtain an Alaska charitable-gaming permit before conducting authorized gaming and pay $20 Applies to: A qualifying nonprofit or municipality conducting bingo, pull-tabs, raffles, lotteries authorized by AS 05.15, classics, derbies, or other permitted charitable gaming.
- Close corporate, charity, business-license, tax, local sales-tax, employer, gaming, alcohol, lobbying, campaign, and permit accounts separately Applies to: A domestic nonprofit dissolving, a foreign nonprofit withdrawing, or an organization ceasing Alaska 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. Two rows deliberately carry a boundary rather than one date: the biennial report is due July 2 and the amount becomes $30 only on or after August 2, and the property-tax row states a local deadline because no single statewide nonprofit filing date exists. The gaming row grants organization-level authority only; each game still needs its own listing and its own rules below.
Form the Alaska nonprofit
Choosing the AS 10.20 entity, stating purposes and member structure, filing form 08-0438 for $50, keeping the filed record accurate, choosing a distinguishable name, and appointing a registered agent. Alaska nonprofit corporation status is not federal § 501(c)(3) recognition, charity registration, a business licence, a tax exemption, or an activity permit; each of those is a separate system further down this page.
AS 10.20 creates the Alaska nonprofit corporation. Filing Articles of Incorporation does not itself grant federal section 501(c)(3) recognition, charity-registration status, a business-license exemption, local tax exemption, or an activity permit.
- Deadline
- At formation and whenever exempt status is represented.
- Fee
- No separate classification fee.
- Filing agency
- Alaska Division of Corporations, Business and Professional Licensing — Corporations Section (Corporations Section)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing; Internal Revenue Service
- Frequency
- Continuous
- How to comply
- Form the entity under AS 10.20 and complete each separate federal, state, and local exemption or registration process that applies.
- Official form or portal
- Domestic Nonprofit Corporation Articles of Incorporation; IRS exemption application as applicable
Applies to: Organizations forming or operating an Alaska nonprofit corporation and intending to seek federal tax exemption.
- Religious corporations under AS 10.40 and unincorporated nonprofit associations use different legal structures.
- Treating incorporation as tax or regulatory exemption can cause rejected exemption claims, unregistered solicitation, tax liability, or unlicensed activity.
- California nonprofit corporation type required
- Alabama nonprofit corporation type required
Last verified: 2026-08-01
Official sources: Alaska Legislature and 2 more
View official sources (3)
The Articles must state the corporation's nonprofit purposes and whether it will have members. The membership choice affects later voting, meeting, amendment, merger, and dissolution procedures.
- Deadline
- At formation.
- Fee
- Included in the formation fee.
- Filing agency
- Alaska Division of Corporations, Business and Professional Licensing — Corporations Section (Corporations Section)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing
- Frequency
- One time; later amendment if the charter changes
- How to comply
- Complete the purpose and membership provisions in the Articles and align bylaws with the chosen structure.
- Official form or portal
- Domestic Nonprofit Corporation Articles of Incorporation
Applies to: New domestic Alaska nonprofit corporations.
- Special-purpose nonprofit or religious corporations may be governed by additional statutes.
- An incomplete or inconsistent charter can be rejected and can create later governance disputes.
Last verified: 2026-08-01
Official sources: Alaska Legislature and 2 more
View official sources (3)
File the domestic nonprofit Articles of Incorporation with the Corporations Section. Online filing posts immediately after payment; paper filing is available but has a longer processing period.
- Deadline
- Before acting as an Alaska nonprofit corporation.
- Fee
- $50 standard filing fee.
- Filing agency
- Alaska Division of Corporations, Business and Professional Licensing — Corporations Section (Corporations Section)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing
- Frequency
- One time
- How to comply
- File online or submit the current paper form 08-0438 with payment.
- Official form or portal
- Domestic Nonprofit Corporation Articles of Incorporation, form 08-0438; online formation portal
Applies to: A new domestic Alaska nonprofit corporation.
- Online payments are nonrefundable. Paper processing time varies seasonally. Specialized entity statutes may require another form.
- No Alaska nonprofit corporation exists until the filing becomes effective; deficient filings can be rejected.
- Oregon articles of incorporation required
- New York articles of incorporation required
Last verified: 2026-08-01
View official sources (3)
Complete the statutory name, purpose, membership, registered-agent, incorporator, and initial-director information. A prospective public charity should also include purpose and asset-dedication language that satisfies federal requirements instead of assuming the minimum Alaska filing is tax-ready.
- Deadline
- At formation; tax-compatible language should be in place before the federal exemption application.
- Fee
- Included in the $50 formation fee; later Articles amendment: $25.
- Filing agency
- Alaska Division of Corporations, Business and Professional Licensing — Corporations Section (Corporations Section)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing; Internal Revenue Service
- Frequency
- One time or later amendment
- How to comply
- Use the Articles form and an attachment for additional provisions; amend later if necessary.
- Official form or portal
- Form 08-0438; form 08-0439 for amendment
Applies to: A domestic nonprofit, especially one intending to seek section 501(c)(3) recognition.
- Federal language must match the organization's actual purposes and restrictions. Alaska formation approval is not IRS approval.
- Missing state fields can cause rejection; inadequate exempt-purpose or dissolution provisions can delay or prevent federal recognition.
Last verified: 2026-08-01
Official sources: Alaska Legislature and 3 more
View official sources (4)
Review names, addresses, officials, and provisions before submission. Accepted filings are posted to the public corporation record and later errors generally require a correction or amendment. Use the statutory effective-date rules rather than informally backdating corporate existence.
- Deadline
- Before submitting the Articles.
- Fee
- No separate fee for ordinary effective-date treatment; correction or amendment fees may apply.
- Filing agency
- Alaska Division of Corporations, Business and Professional Licensing — Corporations Section (Corporations Section)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing
- Frequency
- One time
- How to comply
- Review the filing, select an available effective-date option, and retain the filed certificate.
- Official form or portal
- Online formation portal; applicable correction or amendment form
Applies to: Domestic nonprofit incorporators.
- A delayed effective date is available only within statutory limits; current portal options should be followed exactly.
- Incorrect public information can require a later filing and fee and may create banking, contract, or notice problems.
Last verified: 2026-08-01
Official sources: Alaska Legislature and 2 more
View official sources (3)
The legal name must satisfy Alaska naming rules and be distinguishable in the Corporations database. A 120-day reservation is optional and costs $25. A DBA is issued through Business Licensing, while a five-year business-name registration under AS 10 can provide exclusive name rights and also costs $25.
- Deadline
- Name compliance at formation or foreign registration; reservation lasts 120 days; five-year registration is renewed in its fifth calendar year.
- Fee
- Name reservation: $25; business-name registration: $25; renewal: $25.
- Filing agency
- Alaska Division of Corporations, Business and Professional Licensing — Corporations Section (Corporations Section)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Corporations Section and Business Licensing Section
- Frequency
- Formation and event-triggered
- How to comply
- Search the corporation database, file an optional reservation or registration, and obtain a business-license DBA when operating under another business name.
- Official form or portal
- Forms 08-0559, 08-0557, 08-0560; business-license application or change filing
Applies to: Domestic nonprofits, foreign nonprofits, and organizations operating under another public name.
- A foreign entity may need an assumed name for corporation registration if its legal name is unavailable; that is distinct from a post-registration DBA.
- An unavailable name can cause rejection; a business license alone does not create exclusive name rights.
Last verified: 2026-08-01
View official sources (4)
Maintain an Alaska registered agent and physical registered office continuously. An individual agent must be an Alaska resident; a corporate agent must be a qualifying corporation. The nonprofit cannot serve as its own registered agent.
- Deadline
- At formation or foreign registration and continuously thereafter.
- Fee
- No separate fee when designated in the formation or authority filing; later change: $25.
- Filing agency
- Alaska Division of Corporations, Business and Professional Licensing — Corporations Section (Corporations Section)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing
- Frequency
- Continuous
- How to comply
- Designate the agent in the public filing and submit the entity-specific Statement of Change if the agent or office changes.
- Official form or portal
- Articles or Certificate of Authority; Statement of Change, form 08-0409; Registered Agent Resignation, form 08-4981
Applies to: Domestic and registered foreign nonprofit corporations.
- A registered-agent resignation becomes effective 30 days after receipt unless a successor is appointed sooner.
- Failure to appoint and maintain a registered agent for 30 days is a ground for involuntary dissolution or revocation and can cause missed service.
- Washington registered agent required
- Colorado registered agent required
Last verified: 2026-08-01
Official sources: Alaska Legislature and 2 more
View official sources (3)
Organize and govern the corporation
What the board, the officers, the members, and the records have to do once the corporation exists. Alaska requires at least three directors, and the officer functions include a president, one or more vice presidents, a secretary, and a treasurer, with president and secretary held by different people. Almost nothing here is filed with a state agency: it is internal law that courts, and the Department of Law where charitable assets are involved, apply after the fact.
After incorporation, appoint or confirm directors and officers, adopt bylaws, authorize banking and tax actions, and preserve the organizational action in minutes or written consent. Bylaws are maintained by the corporation and are not filed with the Corporations Section.
- 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 valid written action and retain the bylaws and resolutions in the corporate records.
- Official form or portal
- Bylaws; organizational minutes or written consent
Applies to: New domestic Alaska nonprofit corporations.
- Regulated programs, grants, or lenders may request bylaws even though they are not filed with the state.
- Operating without valid organizational authority can impair contracts, banking, filings, and governance decisions.
Last verified: 2026-08-01
Official sources: Alaska Legislature and 1 more
View official sources (2)
An Alaska nonprofit corporation must have at least three directors. The articles or bylaws may require a larger board and may specify qualifications, terms, removal, and vacancy procedures.
- 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 articles and bylaws and maintain current records and public filings.
- Official form or portal
- Bylaws; minutes; initial report; biennial report
Applies to: Alaska nonprofit corporations governed by AS 10.20.
- Special-purpose entities may have additional board requirements.
- A board below the statutory or governing-document minimum may be unable to act validly and can make public filings inaccurate.
- California minimum number of directors required
- Arizona minimum number of directors required
Last verified: 2026-08-01
Official sources: Alaska Legislature and 1 more
View official sources (2)
Maintain the statutory officer functions: president, one or more vice presidents, secretary, and treasurer. Offices may be combined except that one person may not serve simultaneously as president and secretary. Together with three directors, the statute creates seven titled positions but permits as few as three individuals through allowed combinations.
- Deadline
- Promptly after organization and continuously.
- Fee
- No state fee for appointment.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Appoint officers by the authorized board or member action and record offices and combinations in the minutes and public reports.
- Official form or portal
- Bylaws; officer resolutions; initial and biennial reports
Applies to: Alaska nonprofit corporations.
- The bylaws may create additional offices or separation-of-duty rules.
- Missing required offices or an impermissible combination can violate AS 10.20 and produce inaccurate corporate reports.
- Oregon required officers required
- Texas required officers required
Last verified: 2026-08-01
Official sources: Alaska Legislature and 1 more
View official sources (2)
Use the statute and bylaws for regular and special meetings, notice, participation by communications equipment where permitted, written action, quorum, voting, and committee delegation. Document attendance, approvals, recusals, and delegated authority.
- Deadline
- At each board or committee action.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Use notices, minutes, and written consents retained in the corporate record book.
- Official form or portal
- Bylaws; board minutes; written consents
Applies to: Directors and board committees.
- Committees cannot exercise powers reserved by statute, the articles, or the board.
- Defective procedure can make actions challengeable and can impair amendments, transactions, or dissolution.
Last verified: 2026-08-01
Official sources: Alaska Legislature and 1 more
View official sources (2)
Follow the articles, bylaws, and AS 10.20 for member classes, admission, meetings, notice, quorum, voting, proxies, written consent, removal, and inspection. Donors, clients, volunteers, or supporters are not automatically statutory members.
- Deadline
- At formation and for each member action.
- Fee
- No state fee unless a charter amendment is required.
- Responsible party
- Internal corporate governance; Alaska courts
- Frequency
- Continuous and event-triggered
- How to comply
- Maintain the membership provisions, notices, ballots, proxies, consents, and membership ledger.
- Official form or portal
- Articles; bylaws; member records
Applies to: Alaska nonprofit corporations with statutory members.
- A nonmember corporation generally uses board approval paths unless the articles provide otherwise.
- Failure to honor statutory member rights can invalidate elections, amendments, mergers, asset sales, or dissolution approvals.
Last verified: 2026-08-01
Official sources: Alaska Legislature and 1 more
View official sources (2)
Maintain adequate minutes and written actions, accounting records, articles and bylaws, and current director, officer, member, agent, and address information. Respond to lawful inspection requests under the applicable statutory procedure.
- Deadline
- Continuously; inspection is request-based.
- Fee
- No state filing fee; reasonable copy costs may apply.
- Responsible party
- Internal corporate governance; Alaska courts
- Frequency
- Continuous
- How to comply
- Use secure paper or electronic record systems and document inspection responses.
- Official form or portal
- Corporate record book and accounting system
Applies to: Every Alaska nonprofit corporation.
- Fundraising, payroll, gaming, donor restrictions, and federal tax law may require additional or longer retention.
- Missing records can impair governance, grants, tax compliance, audits, litigation, and statutory inspection rights.
Last verified: 2026-08-01
Official sources: Alaska Legislature and 1 more
View official sources (2)
Act in good faith and in the corporation's interests, disclose material financial interests, use disinterested approval, document comparability for compensation, and avoid unlawful loans or distributions of nonprofit assets.
- Deadline
- At each material, conflicted, compensation, loan, or distribution decision.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance; Alaska courts; Internal Revenue Service when federal tax rules apply
- Frequency
- Continuous and event-triggered
- How to comply
- Use written disclosures, recusals, disinterested votes, minutes, and appropriate valuation evidence.
- Official form or portal
- Conflict disclosure; board minutes; compensation records
Applies to: Directors, officers, and persons exercising delegated authority.
- Reasonable compensation and authorized transactions may be permissible when properly approved; federal rules are separate.
- Improper transactions can be voidable and can produce restitution, fiduciary liability, tax consequences, or loss of exempt status.
Last verified: 2026-08-01
Official sources: Alaska Legislature and 2 more
View official sources (3)
AS 10.20 permits indemnification and related protection in defined circumstances. Governing documents and insurance can supplement the statute, but intentional misconduct, improper benefit, employment status, and regulated activities can limit protection.
- Deadline
- When a proceeding, claim, or insurance decision arises.
- Fee
- No state filing fee; insurance cost varies.
- Responsible party
- Internal corporate governance; Alaska courts
- Frequency
- Event-triggered
- How to comply
- Use board determinations, written undertakings, indemnification agreements, and insurance as permitted.
- Official form or portal
- Board resolution; indemnification agreement; insurance policy
Applies to: Directors, officers, employees, agents, and volunteers.
- Volunteer liability protection does not decide workers' compensation, wage, safety, or professional-license status.
- Improper advancement or indemnification can require repayment and expose decision-makers and assets.
Last verified: 2026-08-01
Official sources: Alaska Legislature and 1 more
View official sources (2)
Adopt the required plan, obtain board and member approvals that apply, preserve notice and voting rights, protect donor-restricted and charitable assets, and file the transaction-specific public document.
- Deadline
- Before executing or filing the transaction.
- Fee
- Transaction-specific; many nonprofit structural forms are $25, while merger or related filings can use other fees on the current schedule.
- Filing agency
- Alaska Division of Corporations, Business and Professional Licensing — Corporations Section (Corporations Section)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing; internal governance; courts
- Frequency
- Event-triggered
- How to comply
- Complete the statutory approval process and submit the applicable merger, conversion, domestication, or disposition filing.
- Official form or portal
- Transaction-specific form on Corporation Forms & Fees
Applies to: A nonprofit considering a merger, conversion, domestication, sale of substantially all assets, or dissolution distribution.
- Availability and approval rules differ by transaction and entity types involved; charitable restrictions survive organizational change.
- An improperly approved or filed transaction can be ineffective, rejected, or challenged and can misapply restricted assets.
Last verified: 2026-08-01
Official sources: Alaska Legislature and 2 more
View official sources (3)
File corporate reports and preserve status
The Corporations Section filings that keep the entity in good standing. The initial report and the biennial report are two different filings with two different deadlines. The biennial report is due July 2 in the odd or even year assigned from the formation year, and the amount becomes $30 on or after August 2. Curing a default matters more in Alaska than in most states, because an AS 10.20 nonprofit that is dissolved or revoked cannot use ordinary reinstatement.
File the initial report within six months after the corporation is organized. Report the registered agent, addresses, directors, and officers through the Corporations filing system. The filing has no fee.
- Deadline
- Within six months after organization/incorporation.
- Fee
- No filing fee.
- Filing agency
- Alaska Division of Corporations, Business and Professional Licensing — Corporations Section (Corporations Section)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing
- Frequency
- One time
- How to comply
- File online through the Initial Report service or submit the current paper report if available.
- Official form or portal
- Initial Report; online Initial Report filing
Applies to: Every newly formed domestic Alaska nonprofit corporation.
- The initial report is separate from the first biennial report; filing one does not replace the other.
- Failure to file can make the entity noncompliant and may lead to involuntary dissolution.
- Washington initial report required
- Florida initial report not required
Last verified: 2026-08-01
View official sources (4)
The reviewed foreign nonprofit authority materials clearly require a certificate of authority and later biennial reports, but they do not affirmatively resolve whether a separate post-authority initial report is required for every foreign nonprofit. Do not copy the domestic six-month rule into the foreign workflow without confirmation.
- Deadline
- No separate foreign initial-report deadline was affirmatively confirmed.
- Fee
- No separate fee confirmed.
- Filing agency
- Alaska Division of Corporations, Business and Professional Licensing — Corporations Section (Corporations Section)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing
- Frequency
- Unknown
- How to comply
- Ask the Corporations Section or inspect the entity-specific post-registration task list before treating the authority filing as complete.
- Official form or portal
- Foreign Nonprofit Corporation Certificate of Authority; entity record
Applies to: A foreign nonprofit newly authorized in Alaska.
- Foreign biennial reporting and registered-agent maintenance are independently required.
- An incorrect negative could cause an early noncompliance event; an incorrect positive would invent a filing.
Verification in progress. Safe approach: The current public Alaska materials do not clearly establish whether every newly authorized foreign nonprofit must file a separate initial report; confirm the entity-specific workflow with the Corporations Section. Unresolved: Obtain written Corporations Section confirmation or an entity-specific portal instruction before publishing an absolute answer. Why the official evidence is insufficient: Current official evidence did not affirmatively state whether every newly authorized foreign nonprofit files a separate initial report. Needed to resolve: Alaska Division of Corporations, Business and Professional Licensing, Corporations Section; foreign nonprofit authority portal or written agency instruction. Risk if this is treated as settled: An absolute answer could cause a foreign nonprofit either to miss a required post-registration filing or to create an unnecessary 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: Alaska Legislature and 2 more
View official sources (3)
File the biennial report by July 2 every other year. An entity formed or registered in an even-numbered year files in even-numbered years; one formed or registered in an odd-numbered year files in odd-numbered years. The filing opens as early as April 2.
- Deadline
- July 2 in each assigned odd or even filing year; filing opens April 2.
- Fee
- $25 if timely.
- Filing agency
- Alaska Division of Corporations, Business and Professional Licensing — Corporations Section (Corporations Section)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing
- Frequency
- Biennial
- How to comply
- File online or submit the current biennial report form with current official and agent information.
- Official form or portal
- Nonprofit Corporation Biennial Report; online Biennial Report filing
Applies to: Domestic and registered foreign Alaska nonprofit corporations.
- The report is not annual and is separate from the September 1 charity renewal and business-license renewal.
- Nonfiling can cause noncompliance, late charges, and eventual involuntary dissolution or revocation.
- California annual or biennial report required
- Texas annual or biennial report required in some cases
Last verified: 2026-08-01
View official sources (5)
A nonprofit report postmarked or filed on or after August 2 uses the current $30 amount. File the report, update every required item, and cure any related agent or official defect before administrative dissolution or revocation.
- Deadline
- Late amount applies on or after August 2; administrative action follows the statutory notice process.
- Fee
- $30 total late biennial amount.
- Filing agency
- Alaska Division of Corporations, Business and Professional Licensing — Corporations Section (Corporations Section)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing
- Frequency
- Biennial when delinquent
- How to comply
- File the delinquent report through the current filing channel and respond to any agency notice.
- Official form or portal
- Biennial Report; entity noncompliance workflow
Applies to: A domestic or foreign nonprofit that missed its July 2 biennial deadline.
- The July 2 due date and August 2 late-fee date are distinct; do not describe August 1 as the ordinary due date.
- Continued noncompliance can end the entity's Alaska status, and AS 10.20 entities cannot use ordinary reinstatement afterward.
Last verified: 2026-08-01
View official sources (4)
Use the Notice of Change of Officials for director or officer changes, the no-charge address-change filing for qualifying address updates, and the Statement of Change for the registered agent or office. Do not wait for the next biennial report when a current compliance filing is required.
- Deadline
- Promptly after the change; registered-agent compliance is continuous.
- Fee
- Officials change: $25; registered-agent change: $25; qualifying address change: no fee.
- Filing agency
- Alaska Division of Corporations, Business and Professional Licensing — Corporations Section (Corporations Section)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing
- Frequency
- Event-triggered
- How to comply
- Submit the current entity-specific change form online or by the permitted paper method.
- Official form or portal
- Notice of Change of Officials, form 08-0446; Address Change, form 08-4764; Statement of Change, form 08-0409
Applies to: A domestic or foreign nonprofit whose public information changes between biennial reports.
- An annual report does not exist to serve as a universal update filing; use the designated event-based form.
- Unreported changes can cause inaccurate records, missed notices, and involuntary dissolution or revocation.
Last verified: 2026-08-01
View official sources (3)
Obtain the required internal approval and file the correct Articles amendment, restatement, or correction. Bylaw changes ordinarily remain internal unless they also require a charter change.
- Deadline
- Before representing the public charter change as effective; corrections are event-triggered.
- Fee
- Articles amendment: $25; restated Articles: $25; correction: $25.
- Filing agency
- Alaska Division of Corporations, Business and Professional Licensing — Corporations Section (Corporations Section)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing
- Frequency
- Event-triggered
- How to comply
- Submit the applicable current form and certifications.
- Official form or portal
- Forms 08-0439, 08-0440, and 08-4982
Applies to: A domestic nonprofit changing its name, purpose, membership structure, or another filed provision, or correcting a filed document.
- A restatement cannot be used to evade a currently due report or other compliance defect.
- An unfiled charter change is ineffective in the public record; an uncorrected error can impair authority and later filings.
Last verified: 2026-08-01
Official sources: Alaska Legislature and 2 more
View official sources (3)
Check the live corporation record for reports, officials, agent, and status. Order a Certificate of Compliance when formal evidence is required; online issuance is immediate after payment.
- Deadline
- Before a transaction or whenever status is questioned.
- Fee
- Certificate of Compliance: $10.
- Filing agency
- Alaska Division of Corporations, Business and Professional Licensing — Corporations Section (Corporations Section)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing
- Frequency
- Event-triggered
- How to comply
- Search the corporation database; request the certificate online or by paper copy request.
- Official form or portal
- Search Corporations Database; Certificate of Compliance request
Applies to: A nonprofit needing to confirm public status or provide formal evidence to a bank, funder, regulator, or contracting party.
- A Certificate of Compliance is not proof of IRS exemption, charity registration, tax exemption, or local licensing.
- Relying on stale status can delay grants, banking, contracts, licenses, or foreign qualification.
Last verified: 2026-08-01
View official sources (2)
Identify every ground in the notice, file missing reports and changes, restore a qualifying agent, and pay current amounts before the statutory administrative action becomes final.
- Deadline
- Within the cure period stated in the notice and controlling statute.
- Fee
- Depends on missing filings: commonly $30 late biennial amount and $25 change filings.
- Filing agency
- Alaska Division of Corporations, Business and Professional Licensing — Corporations Section (Corporations Section)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing
- Frequency
- Event-triggered
- How to comply
- Use the entity record, current forms, and written notice to cure every listed defect.
- Official form or portal
- Entity noncompliance workflow; missing report or change forms
Applies to: A domestic or foreign nonprofit that receives a noncompliance or administrative-action notice.
- Corporate cure does not restore charity, business-license, tax, gaming, alcohol, or employer accounts automatically.
- Final dissolution or revocation terminates the Alaska entity status and leads to the no-reinstatement rule for AS 10.20 nonprofits.
Last verified: 2026-08-01
Official sources: Alaska Legislature and 5 more
View official sources (6)
The Corporations Section affirmatively states that AS 10.20 domestic nonprofits and revoked foreign nonprofits cannot reinstate. A domestic organization must file new Articles, and a foreign organization must file a new certificate of authority, each receiving a new Alaska entity number.
- Deadline
- After dissolution, revocation, or withdrawal; prevention requires curing before status ends.
- Fee
- New domestic Articles: $50; new foreign authority: $50; other past obligations remain separate.
- Filing agency
- Alaska Division of Corporations, Business and Professional Licensing — Corporations Section (Corporations Section)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing
- Frequency
- Event-triggered
- How to comply
- File a new entity or authority application and rebuild all linked registrations and accounts as required.
- Official form or portal
- Domestic Articles, form 08-0438; Foreign Nonprofit Certificate of Authority, form 08-0452
Applies to: A domestic nonprofit involuntarily dissolved, voluntarily dissolved, or a foreign nonprofit whose authority was revoked or withdrawn.
- Do not describe this as a standard reinstatement-with-fee process. Legal continuity and asset transfer require separate review.
- Loss of the original entity number can disrupt contracts, grants, property, tax accounts, licenses, and continuity and does not erase prior liabilities.
Last verified: 2026-08-01
View official sources (3)
Foreign authority, structural transactions, and publication screening
Applies when an out-of-state nonprofit transacts business in Alaska, when the corporation merges, converts, domesticates, or transfers, or when someone asks whether Alaska formation carries a publication step. Two of these four entries remain under verification, and the page states what the official record supports rather than an absolute answer.
File the Foreign Nonprofit Corporation Certificate of Authority, appoint an Alaska registered agent, provide home-jurisdiction evidence, and pay the filing fee before transacting business, unless the activities fall within a statutory exclusion.
- Deadline
- Before transacting business in Alaska.
- Fee
- $50 authority filing fee.
- Filing agency
- Alaska Division of Corporations, Business and Professional Licensing — Corporations Section (Corporations Section)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing
- Frequency
- One time; later maintenance
- How to comply
- Submit form 08-0452 online or by the permitted paper method with required attachments.
- Official form or portal
- Foreign Nonprofit Corporation Certificate of Authority, form 08-0452
Applies to: A nonprofit corporation formed outside Alaska that will transact business in Alaska.
- Foreign corporate authority does not replace charity registration, business licensing, tax, local sales-tax, or employer registration. The statutory-exclusion analysis is fact-specific.
- An unauthorized foreign corporation can face statutory restrictions and enforcement until qualified.
Last verified: 2026-08-01
Official sources: Alaska Legislature and 2 more
View official sources (3)
Maintain the Alaska agent, officials, addresses, and biennial reports. When the corporation no longer transacts business in Alaska, file form 08-0456 and certify the required status and surrender of authority.
- Deadline
- Maintenance is continuous; withdrawal is filed when ending Alaska authority.
- Fee
- Withdrawal: $25; other delinquent filings or changes are separate.
- Filing agency
- Alaska Division of Corporations, Business and Professional Licensing — Corporations Section (Corporations Section)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing
- Frequency
- Continuous and one-time closure
- How to comply
- File the current withdrawal form and separately close all other agency and local accounts.
- Official form or portal
- Foreign Nonprofit Corporation Certificate of Withdrawal, form 08-0456
Applies to: A registered foreign nonprofit corporation.
- Withdrawal does not close charity, business-license, tax, sales-tax, employer, gaming, alcohol, lobbying, campaign, or local accounts.
- Authority and maintenance exposure continue until withdrawal is effective; prior liabilities survive.
Last verified: 2026-08-01
View official sources (4)
Alaska provides transaction-specific filings for mergers, conversions, domestications, continuations, and related transfers. Confirm that the contemplated transaction is legally available for each entity type and preserve charitable restrictions.
- Deadline
- After internal approval and before treating the structural change as effective.
- Fee
- Form-specific; current nonprofit structural filings commonly use $25, $50, or $75 amounts.
- Filing agency
- Alaska Division of Corporations, Business and Professional Licensing — Corporations Section (Corporations Section)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing
- Frequency
- Event-triggered
- How to comply
- Use the exact current form and attachments listed on Corporation Forms & Fees.
- Official form or portal
- Transaction-specific form, including applicable AS 10.55 forms
Applies to: A domestic or foreign nonprofit entering a structural transaction.
- Not every conversion or domestication is available to every nonprofit; federal tax consequences are separate.
- Using the wrong transaction form or approval path can cause rejection, ineffective transfer, loss of authority, or misuse of restricted assets.
Last verified: 2026-08-01
Official sources: Alaska Legislature and 2 more
View official sources (3)
The current Articles, online workflow, and corporate statute materials do not identify a newspaper publication or proof-of-publication step for ordinary formation. Safe wording is limited to the reviewed Corporations workflow; omission alone is not an affirmative statewide negation.
- Deadline
- No ordinary formation-publication deadline identified.
- Fee
- No publication fee identified.
- Filing agency
- Alaska Division of Corporations, Business and Professional Licensing — Corporations Section (Corporations Section)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing
- Frequency
- Not established
- How to comply
- No separate publication filing appears in the reviewed ordinary formation workflow.
- Official form or portal
- No form identified
Applies to: Ordinary domestic Alaska nonprofit corporations.
- Special statutes, dissolution notices, court proceedings, or local permits may impose notice duties unrelated to ordinary formation.
- An absolute negative could overlook a special-purpose, judicial, assumed-name, creditor, or local notice requirement.
Verification in progress. Safe approach: No separate publication step appears in the ordinary Alaska nonprofit formation workflow reviewed, but an unqualified statewide “not required” statement remains unconfirmed. Unresolved: Obtain affirmative statutory or Corporations Section confirmation before using an unqualified 'not required' statement. Why the official evidence is insufficient: A material negative conclusion cannot be based solely on the absence of a form or step. Needed to resolve: Alaska Corporations Section or an express Alaska statute or current official instruction addressing publication. Risk if this is treated as settled: An absolute negative could be wrong for a special entity, proceeding, or local notice requirement.
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: Alaska Legislature and 3 more
View official sources (4)
Register and conduct charitable solicitation
Applies when the organization solicits contributions in or from Alaska and no statutory exemption covers it. This is the Department of Law’s system, separate from every Corporations Section filing, from the business licence, and from federal Form 990. Registration generally comes before solicitation, renewal is due September 1, and the fee is $40 a year. Paid solicitors carry their own registration and bond.
File the online charitable-organization registration and obtain approval before solicitation begins. Alaska corporation formation, federal recognition, foreign authority, and a business license do not substitute for this registration.
- Deadline
- Before soliciting money or property in Alaska.
- Fee
- $40 annual registration fee, including the initial registration year.
- Filing agency
- Alaska Department of Law, Consumer Protection Unit (Consumer Protection Unit)
- Frequency
- Initial; annual renewal
- How to comply
- File online through the Department of Law charity-registration system; request a filing-method waiver only under the agency process.
- Official form or portal
- Online Charitable Organization Registration
Applies to: Domestic and foreign charitable organizations soliciting money or property in Alaska, unless a statutory exemption applies.
- Apply the statutory exemptions separately. Charitable gaming, professional solicitation, foreign authority, and local permits remain distinct.
- Soliciting while unregistered can lead to a stop in solicitation, civil or criminal enforcement, and other remedies.
- Oregon charitable solicitation registration required
- Texas charitable solicitation registration not required
Last verified: 2026-08-01
Official sources: Alaska Department of Law, Consumer Protection Unit and 3 more
View official sources (4)
Renew annually through the Department of Law system. All charity registrations expire September 1; the renewal period opens July 1. There is no late fee, but an organization may not solicit after expiration until a complete renewal is approved.
- Deadline
- September 1 annually; renewal opens July 1.
- Fee
- $40 annual fee.
- Filing agency
- Alaska Department of Law, Consumer Protection Unit (Consumer Protection Unit)
- Frequency
- Annual
- How to comply
- File the online renewal and update registration information.
- Official form or portal
- Online Charitable Organization Renewal
Applies to: Registered charitable organizations that will continue soliciting in Alaska.
- Alaska does not grant a state extension merely because the IRS granted a Form 990 extension; current agency instructions allow the federal extension to be disclosed.
- After September 1, an expired organization must stop soliciting until the Department approves a complete renewal; enforcement can follow continued solicitation.
- Washington charity registration renewal required
- Arizona charity registration renewal not required
Last verified: 2026-08-01
Official sources: Alaska Department of Law, Consumer Protection Unit and 2 more
View official sources (3)
Alaska lists narrow exemptions, including qualifying churches or religious organizations, campaign organizations, certain charities with no paid employees or board members and the stated $5,000-or-ten-person conditions, and organizations with a current Department of Revenue gaming permit. An exempt organization files the Department's one-time Notice of Exemption.
- Deadline
- Before relying on the exemption and before solicitation; re-screen whenever facts change.
- Fee
- No charity-registration fee while a valid exemption applies.
- Filing agency
- Alaska Department of Law, Consumer Protection Unit (Consumer Protection Unit)
- Frequency
- Initial screening; event-triggered
- How to comply
- Submit the Notice of Exemption and retain evidence supporting every condition.
- Official form or portal
- Notice of Exemption through the charity-registration system
Applies to: Religious organizations, campaign organizations, very small volunteer-run charities, and organizations holding a current Alaska charitable-gaming permit.
- Federal section 501(c)(3) status alone is not a general Alaska solicitation-registration exemption. Loss or expiration of a gaming permit can change the result.
- Incorrect reliance can result in unregistered solicitation and enforcement.
Last verified: 2026-08-01
Official sources: Alaska Department of Law, Consumer Protection Unit and 2 more
View official sources (3)
Alaska requires registration before soliciting in the state, but the reviewed official materials do not publish one complete internet-solicitation nexus test or a de minimis rule for passive nationwide access. Use qualified wording and obtain Department guidance for borderline campaigns.
- Deadline
- Before directing or accepting a solicitation campaign involving Alaska.
- Fee
- $40 if registration is required.
- Filing agency
- Alaska Department of Law, Consumer Protection Unit (Consumer Protection Unit)
- Frequency
- Campaign-specific
- How to comply
- Use the online charity-registration system or obtain written Department guidance on applicability.
- Official form or portal
- Online Charitable Organization Registration
Applies to: A charity using a website, email, social media, crowdfunding, national campaigns, or a multistate platform accessible to Alaska residents.
- Foreign corporate authority, platform terms, and local event permits are separate analyses.
- Overstating an exemption can lead to unregistered solicitation; overstating nexus can impose an unsupported filing burden.
Verification in progress. Safe approach: Register before directed solicitation into Alaska; passive websites, donor-initiated gifts, platforms, and multistate campaigns require fact-specific Department of Law confirmation. Unresolved: Request Department of Law guidance for the organization's actual online solicitation facts before publishing a categorical nexus rule. Why the official evidence is insufficient: Current official guidance does not resolve passive web access, donor-initiated gifts, and every platform or multistate solicitation pattern. Needed to resolve: Alaska Department of Law, Consumer Protection Unit; current charity-registration portal guidance or written nexus interpretation. Risk if this is treated as settled: Overbroad wording could either expose an organization to unregistered solicitation or impose registration where Alaska does not assert jurisdiction.
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: Alaska Department of Law, Consumer Protection Unit and 3 more
View official sources (4)
Identify the charitable organization and purpose accurately, avoid deceptive or misleading claims, honor donor restrictions, and keep records required by AS 45.68 and 9 AAC 12.
- Deadline
- At each solicitation and throughout custody and use of contributions.
- Fee
- No separate disclosure fee.
- Filing agency
- Alaska Department of Law, Consumer Protection Unit (Consumer Protection Unit)
- Frequency
- Continuous
- How to comply
- Use compliant scripts, written materials, receipts, restricted-fund accounting, and retention procedures.
- Official form or portal
- Solicitation materials and campaign records
Applies to: Charities and persons soliciting on their behalf.
- Telephone, written, event, and online presentations can differ, but the anti-deception and record duties remain.
- Misrepresentation or misuse can support registration denial or revocation, injunction, civil remedies, criminal penalties, and consumer-protection enforcement.
Last verified: 2026-08-01
Official sources: Alaska Department of Law, Consumer Protection Unit and 2 more
View official sources (3)
Complete the paid-solicitor registration before activity and renew annually. Registration expires September 1 and the renewal period opens July 1.
- Deadline
- Before paid solicitation; renew by September 1 annually.
- Fee
- $200 annual registration fee.
- Filing agency
- Alaska Department of Law, Consumer Protection Unit (Consumer Protection Unit)
- Frequency
- Annual
- How to comply
- Register online through the paid-solicitor system.
- Official form or portal
- Online Paid Solicitor Registration
Applies to: A person who, for compensation, solicits contributions for or on behalf of a charitable organization and is not within a statutory exclusion.
- A bona fide salaried officer or employee and an uncompensated volunteer may be outside the paid-solicitor definition; classification depends on the statutory facts.
- Unregistered compensated solicitation can be a class A misdemeanor and can expose the solicitor and charity to civil penalties and campaign interruption.
Last verified: 2026-08-01
Official sources: Alaska Department of Law, Consumer Protection Unit and 3 more
View official sources (4)
Maintain evidence of a $10,000 bond, file each written solicitation contract and campaign scripts through the Department process, and submit the required campaign financial report after the campaign concludes.
- Deadline
- Bond before and throughout registration; contract and scripts before campaign activity; financial report after campaign completion under the agency workflow.
- Fee
- $10,000 bond amount; premium varies. No separate campaign-document fee stated.
- Filing agency
- Alaska Department of Law, Consumer Protection Unit (Consumer Protection Unit)
- Frequency
- Per registration and campaign
- How to comply
- Use the official bond form and online campaign-document/reporting workflow.
- Official form or portal
- Paid Solicitor Bond; contract, script, and campaign financial report submissions
Applies to: Registered paid solicitors and charities using them.
- The charity's own registration and annual renewal remain separate from the solicitor's filings.
- Missing security or campaign filings can prevent lawful solicitation, jeopardize registration, and support enforcement.
Last verified: 2026-08-01
Official sources: Alaska Department of Law, Consumer Protection Unit and 3 more
View official sources (4)
The Department of Law may request Form 990, audited statements, or other documents, but the reviewed registration materials do not establish one generally applicable statewide revenue threshold that automatically requires every charity to obtain an audit, review, or compilation.
- Deadline
- Annual charity renewal is due September 1; any CPA-attestation level is organization- or request-specific under current evidence.
- Fee
- Professional fees vary; no universal state threshold fee.
- Filing agency
- Alaska Department of Law, Consumer Protection Unit (Consumer Protection Unit)
- Frequency
- Annual screening
- How to comply
- File the charity renewal and respond to any document request; separately screen federal Single Audit, grant, lender, gaming, and contract requirements.
- Official form or portal
- Online Charity Renewal; requested financial documents
Applies to: Registered Alaska charities preparing annual state registration information.
- Federal Single Audit and private contract requirements are separate.
- Inventing a threshold can impose unnecessary cost; omitting an agency-specific request can make a filing incomplete.
Verification in progress. Safe approach: Alaska’s annual charity filing requires financial information, but no universal statewide CPA audit, review, or compilation threshold was confirmed. Unresolved: Confirm any organization-specific financial statement requirement in the Department portal or by direct agency inquiry. Why the official evidence is insufficient: No current official source reviewed establishes one generally applicable Alaska audit/review/compilation threshold for all registered charities. Needed to resolve: Alaska Department of Law charity-registration portal instructions or written Consumer Protection Unit confirmation. Risk if this is treated as settled: Inventing a threshold can impose unnecessary professional cost or omit an organization-specific request.
- California audit and financial statements required in some cases
- Washington audit and financial statements required in some cases
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: Alaska Department of Law, Consumer Protection Unit and 3 more
View official sources (4)
Use restricted funds only for their authorized purposes and preserve restrictions through merger, asset transfer, and dissolution. The reviewed Department of Law materials establish solicitation oversight but do not affirmatively identify a separate general charitable-trust registration or annual trust filing for every Alaska charity.
- Deadline
- Continuously; before any transfer, release, modification, or dissolution distribution.
- Fee
- No general trust-registration fee confirmed.
- Responsible party
- Alaska Department of Law; Alaska courts; internal fiduciaries
- Frequency
- Continuous and event-triggered
- How to comply
- Maintain restriction records, obtain appropriate fiduciary approval, and seek court or Attorney General guidance when modification or transfer requires it.
- Official form or portal
- Donor instruments, trust records, transaction documents, and dissolution plan
Applies to: Organizations holding donor-restricted, trust, endowment, or other dedicated charitable assets.
- A gaming permit, charity registration, or corporate filing does not erase donor restrictions. Court doctrines and specific trust instruments may control.
- Misapplication can produce fiduciary liability, restitution, injunction, and invalid asset distribution.
Verification in progress. Safe approach: Restricted charitable assets must remain protected; confirm whether a specific transfer, dissolution, or trust arrangement requires Department of Law or court involvement. Unresolved: Confirm with the Department of Law or counsel before publishing that no separate trust filing or approval applies to a specific asset transfer. Why the official evidence is insufficient: The negative registration conclusion and exact Attorney General or court role for all restricted-asset scenarios were not affirmatively established. Needed to resolve: Alaska Department of Law, relevant court authority, donor instrument, and transaction-specific governing documents. Risk if this is treated as settled: A categorical “no filing or approval” statement could facilitate an unlawful diversion of restricted assets.
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: Alaska Legislature and 2 more
View official sources (3)
Obtain and maintain the statewide business license
Alaska is one of the states with a genuine statewide business licence, and nonprofit or federal tax-exempt status does not categorically remove it. The question turns on whether the organization engages or offers to engage in revenue-producing business activity. The ordinary fee is $50 per licence year and every licence expires December 31 of its term. Whether a donation-only model is covered remains under verification.
Alaska's business-license law expressly reaches nonprofit as well as for-profit persons engaging or offering to engage in a trade, service, profession, or other business activity for financial benefit. Nonprofit corporate or federal tax-exempt status is not a categorical business-license exemption.
- Deadline
- Before engaging or offering to engage in covered business activity.
- Fee
- $50 per license year.
- Filing agency
- Alaska Business Licensing Section (Business Licensing)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Business Licensing Section
- Frequency
- Initial and recurring
- How to comply
- Apply online or submit form 08-4181.
- Official form or portal
- Alaska Business License application, form 08-4181; online business-license portal
Applies to: A nonprofit exchanging goods, services, property, admissions, rentals, or other value with a goal of financial benefit.
- Pure donations, grants, and activities without an exchange may require a separate classification analysis. Professional and local licenses remain separate.
- Operating without a required license can lead to enforcement, inability to obtain endorsements, and problems with local or professional approvals.
- Oregon local business license required in some cases
- New Jersey local business license required
Last verified: 2026-08-01
View official sources (5)
Apply for a one-year or two-year license. The cost is $50 for each year, and the license expires December 31 of the final purchased year. Renew before expiration or follow the lapsed-license rules.
- Deadline
- Before covered activity; expires December 31; renew for the next calendar year or two-year term.
- Fee
- $50 for one year; $100 for two years.
- Filing agency
- Alaska Business Licensing Section (Business Licensing)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Business Licensing Section
- Frequency
- Annual or biennial
- How to comply
- File online or use the current paper application/renewal forms.
- Official form or portal
- New Business License, form 08-4181; Renewal, form 08-4617; online portal
Applies to: A nonprofit determined to be engaging in covered business activity.
- Professional-license expiration, endorsements, and local licenses can use different dates.
- An expired license does not authorize continued covered activity; lapsed-year fees or a new application may be required.
Last verified: 2026-08-01
View official sources (3)
Identify the principal and secondary NAICS activities on the business license. One license may cover multiple lines of business, but regulated products and professional or occupational services may require endorsements or separate professional licenses.
- Deadline
- At application and before beginning a newly regulated line of activity.
- Fee
- No separate fee merely to list ordinary NAICS activities; endorsement and professional-license fees vary.
- Filing agency
- Alaska Business Licensing Section (Business Licensing)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Business Licensing Section and applicable professional board
- Frequency
- Initial and event-triggered
- How to comply
- Update the license classification and file the applicable endorsement or professional-license application.
- Official form or portal
- Business-license application; endorsement or professional-board application
Applies to: A licensed nonprofit with multiple lines of business, regulated products, or professional services.
- A business license is not a professional license, entity registration, or local occupancy permit.
- Incorrect classification or missing professional authority can lead to enforcement and can invalidate the ability to perform regulated services.
Last verified: 2026-08-01
View official sources (4)
Use the Business Licensing change or cancellation process rather than assuming a corporate amendment or dissolution updates the business-license record. Current ordinary change, reactivation, and cancellation filings are listed without a fee.
- Deadline
- Promptly after a material change; cancel when covered activity ends.
- Fee
- No fee for listed ordinary change, reactivation, or cancellation filings.
- Filing agency
- Alaska Business Licensing Section (Business Licensing)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Business Licensing Section
- Frequency
- Event-triggered
- How to comply
- Submit the current Business Licensing change or cancellation form or online transaction.
- Official form or portal
- Business License change and cancellation filings
Applies to: A licensed nonprofit changing license information or ceasing covered business.
- Corporate dissolution, foreign withdrawal, and tax-account closure remain separate.
- An open or inaccurate license can cause renewal notices, endorsement issues, and inconsistent agency records.
Last verified: 2026-08-01
View official sources (2)
The official definition clearly covers activity conducted for financial benefit in exchange for goods, services, or property, but the public guidance does not give one complete rule for every donation-only, suggested-donation, dues, sponsorship, or mixed-receipt model.
- Deadline
- Before relying on an exemption or deciding no license is needed.
- Fee
- $50 per year if the agency determines a license is required.
- Filing agency
- Alaska Business Licensing Section (Business Licensing)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Business Licensing Section
- Frequency
- Activity-specific screening
- How to comply
- Submit the facts to Business Licensing or obtain the license when the activity falls within the statutory exchange definition.
- Official form or portal
- Business Licensing inquiry; Alaska Business License application
Applies to: A nonprofit receiving donations, grants, sponsorships, suggested donations, membership dues, or mixed charitable and commercial receipts without a clear exchange.
- Retail sales, paid services, admissions, rentals, and other exchanges are materially stronger license triggers than unrestricted gifts.
- An unsupported exemption conclusion can lead to unlicensed-business enforcement; an overbroad rule can require a license for activity outside the statute.
Verification in progress. Safe approach: A nonprofit needs an Alaska business license when it engages or offers to engage in covered business activity; donation-only and mixed-receipt models require agency confirmation. Unresolved: Obtain a written Business Licensing determination for a borderline revenue model before publishing categorical exemption wording. Why the official evidence is insufficient: Official guidance does not resolve all donation, sponsorship, dues, and suggested-payment structures. Needed to resolve: Alaska Business Licensing Section; written classification of the organization’s donation, sponsorship, dues, suggested-payment, or mixed-revenue model. Risk if this is treated as settled: Overstatement can either cause unlicensed revenue activity or unnecessary licensing of activity outside the statutory definition.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
Handle state income tax and local sales tax
Two separate tax questions plus the Alaska wage-withholding answer. A federally exempt organization generally files no Alaska corporation return unless the federal Form 990-T branch is triggered. And Alaska has no statewide general sales tax, which is not the same statement as “Alaska has no sales tax”: borough and municipal sales and use taxes apply, purchaser exemptions and seller duties are separate, and remote sales can be collected through the coordinated commission.
Alaska corporation net income tax begins with federal taxable-income concepts. Current Form 6000 instructions treat an exempt organization as subject to Alaska tax to the extent it is subject federally; an exempt organization without a federal Form 990-T filing obligation generally does not file an Alaska corporation return.
- Deadline
- Status-dependent; no routine return while no federal Form 990-T obligation exists.
- Fee
- No exemption application or filing fee identified for this treatment.
- Filing agency
- Alaska Department of Revenue, Tax Division (Tax Division)
- Frequency
- Annual status screening
- How to comply
- Retain the IRS determination and federal return analysis; use the current Form 6000 instructions if a taxable trigger arises.
- Official form or portal
- Alaska Form 6000 and instructions; IRS determination letter
Applies to: An organization recognized as federally exempt and not required to file federal Form 990-T.
- Specific Alaska-source income, loss of exemption, specialized taxes, or a federal Form 990-T obligation can change the result.
- Failure to file when taxable can produce assessment, penalties, interest, and collection; filing unnecessarily can create inconsistent account records.
- California state income tax exemption required
- Massachusetts state income tax exemption automatic, nothing to file
Last verified: 2026-08-01
Official sources: Alaska Legislature and 4 more
View official sources (5)
Report the unrelated business taxable income on Alaska Form 6000 under the current instructions and attach the signed federal Form 990-T and required schedules.
- Deadline
- By the Alaska due date tied to the federal return; current instructions generally place the Alaska return one month after the federal due date.
- Fee
- No filing fee; tax, penalties, and interest may apply.
- Filing agency
- Alaska Department of Revenue, Tax Division (Tax Division)
- Responsible party
- Alaska Department of Revenue, Tax Division; Internal Revenue Service
- Frequency
- Annual when taxable unrelated business income exists
- How to comply
- File the current-year Form 6000 through the Tax Division's allowed channel and attach federal Form 990-T.
- Official form or portal
- Alaska Form 6000; federal Form 990-T
Applies to: A federally exempt organization required to file federal Form 990-T and having Alaska corporation-tax nexus or apportionable activity.
- Federal exclusions, deductions, allocation, nexus, and apportionment remain fact-specific. A federal Form 990-T does not itself create local sales tax or business-license exemption.
- Nonfiling can cause tax assessment, penalties, interest, liens, and collection.
Last verified: 2026-08-01
Official sources: Alaska Legislature and 3 more
View official sources (4)
Apply the current state due-date formula rather than importing a corporate due date from another state. When the organization ends Alaska taxable activity or dissolves, file any required final Form 6000 and resolve the Tax Division account separately.
- Deadline
- Current instructions generally require the Alaska return one month after the federal due date; final-return timing follows the final taxable period.
- Fee
- No filing fee; tax and account balances vary.
- Filing agency
- Alaska Department of Revenue, Tax Division (Tax Division)
- Frequency
- Annual and final
- How to comply
- Use the current Form 6000, indicate final status as instructed, and contact the Tax Division for account closure when needed.
- Official form or portal
- Alaska Form 6000 and current instructions
Applies to: An exempt organization that is required to file Alaska Form 6000.
- Year-specific forms and extension mechanics should be rechecked for the filing year because the direct document link is dynamic.
- An overdue or unclosed taxable account can produce assessments, notices, penalties, and interest after corporate dissolution.
Last verified: 2026-08-01
Official sources: Alaska Department of Revenue, Tax Division and 2 more
View official sources (3)
The ordinary Alaska treatment is tied to federal tax status, but the reviewed Alaska materials do not publish one complete operational rule for every pending, retroactive, denied, or revoked exemption scenario.
- Deadline
- Before the first potentially required Alaska corporate return and after any IRS status change.
- Fee
- No separate exemption-application fee identified; return liability depends on status.
- Filing agency
- Alaska Department of Revenue, Tax Division (Tax Division)
- Frequency
- Status-dependent
- How to comply
- Ask the Tax Division whether to file protectively, await the federal determination, or amend after recognition.
- Official form or portal
- Alaska Form 6000; Tax Division correspondence
Applies to: A new nonprofit awaiting an IRS determination or seeking retroactive federal recognition.
- The IRS effective date, Alaska nexus, and Form 990-T obligation may produce different results.
- Assuming exemption too early can create delinquency; filing as taxable without later correction can create inaccurate state records.
Verification in progress. Safe approach: While federal exemption is pending, confirm the first Alaska corporation-tax filing period and any effect of retroactive IRS recognition with the Tax Division. Unresolved: Obtain Tax Division confirmation for the first state filing period when federal recognition is pending. Why the official evidence is insufficient: The current Tax Division materials do not provide a complete pending-application and retroactive-recognition workflow. Needed to resolve: Alaska Department of Revenue, Tax Division; current Form 6000 instructions or written account-specific guidance. Risk if this is treated as settled: Assuming retroactive relief can create late-return, penalty, and interest exposure.
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: Alaska Legislature and 3 more
View official sources (4)
Alaska has no ordinary individual income tax and therefore does not operate an ordinary Alaska wage-income-tax withholding system. Unemployment contributions, new-hire reporting, child-support withholding, workers’ compensation, and other applicable payroll duties remain separate.
- Deadline
- At payroll setup and continuously.
- Fee
- No state wage-income-tax withholding fee.
- Filing agency
- Alaska Department of Administration, Division of Finance (Division of Finance)
- Responsible party
- Alaska Department of Administration; Alaska Department of Labor and Workforce Development
- Frequency
- Each payroll
- How to comply
- Do not create an Alaska individual-income-tax withholding account; complete the separate Alaska employer registrations that apply.
- Official form or portal
- No Alaska individual-income-tax withholding form; separate Alaska employer systems as applicable
Applies to: Private nonprofit employers paying wages in Alaska.
- Federal payroll obligations may apply separately, but their exact requirements are outside the verified source scope of this Alaska fact.
- Confusing the absence of Alaska wage-income-tax withholding with the absence of unemployment, new-hire, child-support, workers’ compensation, or wage duties can cause state noncompliance.
Last verified: 2026-08-01
Official sources: Alaska Legislature and 2 more
View official sources (3)
Alaska does not impose a statewide general retail sales tax. Boroughs and municipalities may impose sales and use taxes, and combined city and borough taxes can apply to the same transaction.
- Deadline
- Before making purchases or sales in each Alaska location.
- Fee
- No statewide general sales-tax fee; local registration, tax, and license amounts vary.
- Filing agency
- Alaska Division of Community and Regional Affairs, Office of the State Assessor (DCRA)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Division of Community and Regional Affairs; local taxing jurisdictions
- Frequency
- Transaction-based and periodic local filing
- How to comply
- Identify the taxing jurisdiction for each activity and register with the local government or ARSSTC when required.
- Official form or portal
- Local sales-tax registration; ARSSTC registration for covered remote sellers
Applies to: Nonprofits purchasing, selling, renting, providing taxable services, or conducting events in Alaska.
- Do not shorten this to 'Alaska has no sales tax.' State excise and specialized taxes also remain separate.
- Failure to register, collect, file, or remit locally can cause tax, penalties, interest, liens, and license consequences.
Last verified: 2026-08-01
View official sources (3)
Local codes determine taxable transactions, rates, exemptions, registration, returns, remittance, records, penalties, and closure. Federal section 501(c)(3) recognition does not create one statewide seller or purchaser exemption.
- Deadline
- Before taxable activity; returns follow the local monthly, quarterly, annual, or event schedule.
- Fee
- Tax rates and registration or license fees vary locally.
- Filing agency
- Applicable Alaska borough, city, municipality, or unified government
- Responsible party
- Applicable borough, city, municipality, or unified government; ARSSTC for participating remote-sales jurisdictions
- Frequency
- Local periodic or event-triggered
- How to comply
- Register with the local tax office, use the local exemption or resale documents, and file every required return.
- Official form or portal
- Local sales-tax registration and return
Applies to: A nonprofit making taxable local sales, providing taxable services, renting property, charging admissions, or making taxable purchases subject to local use tax.
- A local exemption in Juneau, Anchorage, Fairbanks, or another jurisdiction cannot be generalized statewide.
- Unregistered sales or missed returns can produce tax, penalties, interest, estimated assessments, and collection.
- California sales tax when you sell required in some cases
- Illinois sales tax when you sell required
Last verified: 2026-08-01
View official sources (5)
A remote seller or marketplace facilitator with more than $100,000 in gross statewide Alaska sales in the previous or current calendar year must register with ARSSTC and collect for participating local jurisdictions. The former 200-transaction threshold was removed effective January 1, 2025.
- Deadline
- Register after meeting the $100,000 current- or prior-year threshold under the Uniform Code.
- Fee
- No separate registration fee stated; local taxes, penalties, and interest may apply.
- Filing agency
- Alaska Remote Seller Sales Tax Commission (ARSSTC)
- Frequency
- Continuous threshold monitoring; periodic returns
- How to comply
- Register through ARSSTC and file coordinated returns for member jurisdictions.
- Official form or portal
- ARSSTC seller registration and return portal
Applies to: A remote seller or marketplace facilitator with Alaska gross sales meeting the coordinated local threshold.
- The threshold counts gross statewide Alaska sales regardless of destination-jurisdiction taxability; local exemptions still affect tax on individual transactions.
- Failure to register, collect, or remit can lead to local tax assessments, penalties, interest, audits, and collection.
Last verified: 2026-08-01
Official sources: Alaska Remote Seller Sales Tax Commission and 1 more
View official sources (2)
Local governments determine whether charitable, religious, educational, or other nonprofit purchases qualify and which certificate or exemption card must be presented. Keep exemption evidence and use it only for qualifying organizational purchases.
- Deadline
- Obtain approval or present the certificate before the exempt purchase.
- Fee
- Fees vary; many certificates have no fee, but no statewide rule exists.
- Filing agency
- Applicable Alaska borough, city, municipality, or unified government
- Responsible party
- Applicable borough or municipality; Alaska Remote Seller Sales Tax Commission for coordinated remote transactions
- Frequency
- Per jurisdiction and purchase
- How to comply
- Apply through the local tax office and provide the local certificate or ARSSTC-recognized document to the seller.
- Official form or portal
- Local exemption application, card, or certificate
Applies to: A nonprofit making purchases in an Alaska locality that offers an entity- or use-based nonprofit exemption.
- Employees and volunteers cannot use an organizational exemption for personal purchases. Exemptions and documentation vary by jurisdiction.
- A seller may collect tax without valid evidence; misuse can result in tax, penalties, revocation, and personal liability.
- Oregon sales tax when you buy recommended, not required
- North Carolina sales tax when you buy required
Last verified: 2026-08-01
View official sources (3)
Whether a nonprofit sale or event is taxable, exempt, occasional, or subject to a cap depends on the local code and transaction type. No statewide Alaska exemption for all nonprofit sellers or fundraising sales was confirmed.
- Deadline
- Before the sale or event and before advertising tax treatment.
- Fee
- Local taxes and permit fees vary.
- Filing agency
- Applicable Alaska borough, city, municipality, or unified government
- Responsible party
- Applicable borough, city, municipality, or unified government
- Frequency
- Per sale, event, or local return period
- How to comply
- Obtain a written local classification, registration, temporary license, or exemption before the activity.
- Official form or portal
- Local sales-tax registration, event return, or exemption application
Applies to: A nonprofit selling goods or services, charging admission, conducting an auction, renting space, providing lodging or food, or holding a fundraising event.
- Alcohol, food, gaming, lodging, rental, and admission rules can create separate permits and tax bases.
- Incorrect treatment can cause back tax, penalties, interest, event interruption, and inaccurate donor receipts.
Verification in progress. Safe approach: Local tax treatment of admissions, auctions, food, thrift sales, lodging, rentals, and fundraising events depends on the applicable borough or municipality. Unresolved: Obtain the applicable locality's written classification for each material fundraising sales model. Why the official evidence is insufficient: Taxability, exemptions, occasional-sale rules, and event permits differ by locality and transaction type. Needed to resolve: The specific local taxing jurisdiction or Alaska Remote Seller Sales Tax Commission classification for the transaction. Risk if this is treated as settled: A statewide exemption statement could cause undercollection, penalties, or incorrect pricing.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (5)
Juneau is a representative local system: registered sellers file quarterly returns by the last day of the month after quarter-end, including zero returns, and qualifying nonprofits use the local exemption-card process.
- Deadline
- Quarterly return due the last day of the month following the quarter.
- Fee
- Local tax and any license fees apply; exemption-card fee must be checked in the current Juneau process.
- Filing agency
- City and Borough of Juneau Finance Department (CBJ Finance)
- Frequency
- Quarterly
- How to comply
- Register with Juneau, file the current return, and obtain or renew the local exemption card if eligible.
- Official form or portal
- Juneau Sales Tax Return; Juneau nonprofit exemption card
Applies to: A nonprofit registered for City and Borough of Juneau sales tax or using a Juneau nonprofit exemption.
- This is a Juneau example only and must not be presented as the statewide Alaska deadline.
- Late or missing returns can cause penalties, estimated assessments, interest, and collection.
Last verified: 2026-08-01
Official sources: City and Borough of Juneau Finance Department and 1 more
View official sources (2)
Claim and maintain property-tax exemption
Applies when the organization owns real or personal property in Alaska. The statutory exemption baseline is statewide and use-based, but the application, the deadline, the renewal, the change reporting, and the appeal are all local. Anchorage and Juneau demonstrate that the filing dates differ, so no single statewide nonprofit application date is published here.
AS 29.45.030 requires municipal exemption for property used exclusively for nonprofit religious, charitable, cemetery, hospital, or educational purposes. The exemption is locally administered and is not created automatically by federal section 501(c)(3) recognition.
- Deadline
- Apply by the locality's deadline before relying on exemption.
- Fee
- No statewide application fee; local procedures vary.
- Filing agency
- Applicable Alaska local assessor and board of equalization
- Responsible party
- Applicable borough, city, municipality, or unified government assessor
- Frequency
- Initial and local renewal or certification as required
- How to comply
- File the assessor's exemption application with ownership, use, financial, and organizational evidence.
- Official form or portal
- Local charitable/religious/educational property-exemption application
Applies to: A qualifying nonprofit owning or using taxable real or personal property in a taxing Alaska municipality.
- Ownership, exclusive use, category, and local optional exemptions must be analyzed separately.
- Failure to apply or prove qualifying use can result in assessment, tax, interest, lien, and foreclosure exposure.
- Washington property tax exemption required
- Georgia property tax exemption required
Last verified: 2026-08-01
View official sources (6)
Property-tax filing dates are not uniform statewide. Representative examples differ: Anchorage uses March 15 for the initial application, while Juneau uses January 31. Renewal or certification also varies.
- Deadline
- Local deadline; examples: Anchorage March 15 and Juneau January 31.
- Fee
- No statewide fee; local fees or late consequences vary.
- Filing agency
- Applicable Alaska local assessor and board of equalization
- Responsible party
- Applicable local assessor
- Frequency
- Initial and local recurring requirement
- How to comply
- Use the actual assessor's current form and calendar for the property location.
- Official form or portal
- Local assessor exemption application
Applies to: A nonprofit claiming property-tax exemption in an Alaska taxing jurisdiction.
- Never convert one locality's deadline or renewal rule into a statewide requirement.
- Missing a local deadline can cause loss of exemption for the tax year and an appeal burden.
Last verified: 2026-08-01
View official sources (3)
The statutory baseline uses an exclusive-use standard, but allocation, incidental use, leasing, vacant land, construction periods, revenue-producing activity, and mixed charitable-commercial use depend on the facts and local interpretation.
- Deadline
- Before acquisition, lease, construction, change of use, or exemption filing.
- Fee
- Tax exposure and local filing fees vary.
- Filing agency
- Applicable Alaska local assessor and board of equalization
- Responsible party
- Applicable local assessor; local board of equalization; Alaska courts
- Frequency
- Event-triggered and annual screening
- How to comply
- Request an assessor determination and document the actual use, occupancy, revenue, and restrictions.
- Official form or portal
- Local exemption application and assessor correspondence
Applies to: A nonprofit property owner or tenant whose property is not used exclusively and directly for a qualifying exempt purpose.
- Federal exemption and ownership alone do not satisfy the exclusive-use test.
- Overstating exemption can cause escaped assessment, tax, penalties, interest, and lien; understating it can forfeit available relief.
Verification in progress. Safe approach: Property used exclusively for qualifying purposes may be exempt; leased, income-producing, mixed-use, vacant, or commercially used property requires a local assessor determination. Unresolved: Obtain a written assessor determination before relying on exemption for nonexclusive or transitional use. Why the official evidence is insufficient: Local assessors and case-specific facts control mixed, leased, vacant, and income-producing use. Needed to resolve: The property’s borough, city, or unified-municipality assessor and the current local application. Risk if this is treated as settled: Overstating exemption can produce unexpected assessments, interest, and loss of appeal rights.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (5)
Notify the assessor of material changes under the local process and preserve appeal rights. Local boards of equalization and courts use location-specific notice and deadline rules.
- Deadline
- Change reporting is local and event-triggered; appeal deadline runs from the local assessment or denial notice.
- Fee
- Local appeal or copy fees may apply; no statewide fee.
- Filing agency
- Applicable Alaska local assessor and board of equalization
- Responsible party
- Applicable local assessor and board of equalization
- Frequency
- Event-triggered
- How to comply
- File the required change notice or appeal with supporting evidence by the local deadline.
- Official form or portal
- Local change notice; board-of-equalization appeal
Applies to: A nonprofit with exempt property whose ownership, occupancy, use, or status changes or whose exemption is denied.
- Fairbanks North Star Borough's form illustrates a 30-day change-notice expectation, but that timing is not statewide.
- Failure to report can produce back tax; missing the appeal deadline can make the assessment final.
Last verified: 2026-08-01
View official sources (4)
Hire and pay workers
Applies once the organization has workers in Alaska. Unemployment insurance and workers’ compensation are two separate systems with two different triggers: unemployment turns on the nonprofit coverage test, while workers’ compensation generally begins before the first covered employee starts work. New-hire reporting, wage and hour rules, and paid sick leave each run on their own clock.
A section 501(c)(3) organization is covered if it employs four or more persons for some portion of a day in each of 20 different weeks in the current or preceding calendar year. The handbook also requires coverage when the organization pays an individual at least $250 in a calendar quarter even if the four-in-20 test is not met.
- Deadline
- Register when the first applicable coverage threshold is met or before covered payroll is reported.
- Fee
- No account-registration fee.
- Filing agency
- Alaska Employment Security Tax (Employment Security Tax)
- Responsible party
- Alaska Department of Labor and Workforce Development, Employment Security Tax
- Frequency
- Initial and ongoing
- How to comply
- Register online through TaxWeb or submit the Alaska Employer Registration form.
- Official form or portal
- Alaska Employer Registration form; TaxWeb
Applies to: A section 501(c)(3) nonprofit employing workers in Alaska.
- Employment classification, excluded services, religious-service exclusions, and special industries require separate review. Preserve the exact employee, week, and wage operators.
- Failure to register and report can produce estimated assessments, contributions, penalties, interest, liens, and injunction.
- California unemployment insurance required
- Washington unemployment insurance required
Last verified: 2026-08-01
View official sources (3)
File the contribution report and wage schedule by the last day of the month after each calendar quarter, even if a preprinted report was not received. When the employer ceases business, file the final report and wage schedule within 10 days and close or update the account.
- Deadline
- April 30, July 31, October 31, and January 31; final report within 10 days after cessation.
- Fee
- No filing fee; contributions, penalties, and interest may apply.
- Filing agency
- Alaska Employment Security Tax (Employment Security Tax)
- Responsible party
- Alaska Department of Labor and Workforce Development, Employment Security Tax
- Frequency
- Quarterly and final
- How to comply
- File through TaxWeb or another allowed method and submit account updates or closure.
- Official form or portal
- Contribution Report, form TQ01; TaxWeb
Applies to: An Alaska employer with an active UI tax account.
- Electronic filing becomes mandatory under the handbook's employee, wage, or payroll-agent thresholds.
- Late or missing reports can produce assessments, penalties, interest, security demands, liens, and injunction.
Last verified: 2026-08-01
View official sources (2)
A qualifying nonprofit may use ordinary taxable contributions or elect to reimburse actual benefits. A reimbursement election generally must be filed by December 1 before the tax year, remains effective for the elected year and the next two full calendar years, and can require security equal to the greater of $32,000 or 3.2% of reportable wages for the preceding four quarters.
- Deadline
- Election by December 1 before the effective year; termination notice generally by March 1 under the current handbook.
- Fee
- No election fee; reimbursements and required security vary.
- Filing agency
- Alaska Employment Security Tax (Employment Security Tax)
- Responsible party
- Alaska Department of Labor and Workforce Development, Employment Security Tax
- Frequency
- Election and ongoing reimbursement
- How to comply
- Use the Employer Registration or agency election process, provide security if required, and retain written approval.
- Official form or portal
- Alaska Employer Registration; reimbursable-employer election and security documents
Applies to: A qualifying section 501(a) and 501(c)(3) nonprofit employer.
- Reimbursement does not eliminate quarterly wage reporting, benefit-charge exposure, or employee UI contributions where applicable.
- An invalid or late election can leave the organization contributory; unpaid benefit charges can cause collection and security enforcement.
Last verified: 2026-08-01
View official sources (2)
Alaska generally requires workers' compensation coverage from the first covered employee, including part-time employees. There is no general nonprofit or small-employer opt-out.
- Deadline
- Before the first covered employee begins work and continuously while covered employment continues.
- Fee
- Insurance premium varies; assigned-risk coverage is available when necessary.
- Filing agency
- Alaska Division of Workers’ Compensation (Workers’ Compensation)
- Responsible party
- Alaska Department of Labor and Workforce Development, Division of Workers' Compensation
- Frequency
- Continuous
- How to comply
- Purchase an approved workers' compensation policy or qualify as a self-insurer.
- Official form or portal
- Workers' compensation policy; self-insurance approval if applicable
Applies to: A private nonprofit with one or more covered employees in Alaska.
- Executive officers, bona fide volunteers, independent contractors, and special statutory volunteers require classification analysis.
- Operating uninsured can produce stop-work, civil penalties, criminal exposure, personal liability, benefit claims, liens, and fund claims.
- Oregon workers compensation required
- Florida workers compensation required in some cases
Last verified: 2026-08-01
View official sources (3)
Executive officers of a qualifying charitable, religious, educational, or other nonprofit corporation are generally excluded unless the corporation elects coverage. Bona fide uncompensated volunteers are typically not employees, but compensation or control can change status, and designated emergency or public-service volunteers may be statutorily covered.
- Deadline
- Before work begins and whenever duties or compensation change.
- Fee
- No filing fee for ordinary classification; optional coverage and insurance premiums vary.
- Filing agency
- Alaska Division of Workers’ Compensation (Workers’ Compensation)
- Responsible party
- Alaska Department of Labor and Workforce Development, Division of Workers' Compensation
- Frequency
- Continuous classification
- How to comply
- Document duties, compensation, control, governing-document officer status, and any election to cover excluded persons.
- Official form or portal
- Insurance endorsement or election; volunteer agreement; contractor records
Applies to: Nonprofit officers, directors, unpaid volunteers, paid volunteers, and persons labeled independent contractors.
- Labels alone do not control. An executive director must satisfy the statutory executive-officer definition to use the nonprofit officer exclusion.
- Misclassification can leave the organization uninsured and liable for benefits and penalties.
Last verified: 2026-08-01
View official sources (2)
Keep the policy active, post required notice, promptly transmit injury information, and use current Division forms. Effective January 1, 2025, the worker's written notice to the employer is due within 15 days of injury, illness, death, or later discovery; the employer and insurer then follow their separate statutory reporting duties.
- Deadline
- Continuous coverage; worker written notice within 15 days for events on or after January 1, 2025; employer/insurer reports under current forms and statutes.
- Fee
- No state filing fee for the report; claim and insurance costs vary.
- Filing agency
- Alaska Division of Workers’ Compensation (Workers’ Compensation)
- Responsible party
- Alaska Department of Labor and Workforce Development, Division of Workers' Compensation
- Frequency
- Event-triggered
- How to comply
- Use Form 07-6100 and the current employer/insurer reporting workflow; report policy cancellation or replacement through the insurer and Division process.
- Official form or portal
- Form 07-6100; Employers' Notice of Insurance, form 07-6120; current Division forms
Applies to: Covered nonprofit employers and employees.
- The 15-day worker notice is not the same as the employer's report to the Division or a claim for benefits.
- Late reporting can impair benefits, create penalties, and increase uninsured-employer exposure.
Last verified: 2026-08-01
View official sources (3)
Report each new or rehired employee through the Alaska New Hire Reporting Program within 20 days using the required identifying and employer information.
- Deadline
- Within 20 days after hire or rehire.
- Fee
- No filing fee.
- Filing agency
- Alaska Department of Labor and Workforce Development (DOLWD)
- Frequency
- Per hire or rehire
- How to comply
- Submit online or use the Alaska New Hire Reporting form.
- Official form or portal
- Alaska New Hire Reporting form
Applies to: Nonprofit employers hiring or rehiring employees in Alaska.
- An employer using a multistate reporting arrangement should confirm the currently accepted reporting route through the Alaska New Hire Reporting Program before relying on it.
- Failure can lead to statutory penalties and can impair child-support enforcement data matching.
Last verified: 2026-08-01
View official source
Pay at least the current Alaska minimum wage, including $14.00 per hour effective July 1, 2026, and apply overtime generally after eight hours in a day or 40 hours in a week unless an exemption applies. Pay a terminated employee within three working days and a quitting employee by the next regular payday at least three working days later. Maintain records and post current notices.
- Deadline
- Each payroll; overtime per workday/workweek; termination pay within three working days; quit pay at the qualifying next payday.
- Fee
- No filing fee; wages, damages, and penalties may apply.
- Filing agency
- Alaska Labor Standards and Safety Division (Labor Standards)
- Responsible party
- Alaska Department of Labor and Workforce Development, Labor Standards and Safety Division
- Frequency
- Each payroll and event-triggered
- How to comply
- Use compliant payroll, time records, written notices, final checks, and current workplace posters.
- Official form or portal
- Payroll records; General Industry Wage and Hour Notice
Applies to: Nonprofit employers with covered Alaska employees.
- Professional, executive, administrative, seasonal, and other exemptions are fact-specific; federal law can be more protective.
- Violations can produce unpaid wages, liquidated damages, penalties, and enforcement.
Last verified: 2026-08-01
View official sources (3)
Employees accrue at least one hour of paid sick leave for every 30 hours worked. Employers with fewer than 15 employees may cap annual use at 40 hours; employers with 15 or more may cap annual use at 56 hours. Provide required notice, carryover, and nonretaliation protections.
- Deadline
- Effective July 1, 2025; accrual each pay period; annual use cap by employer size.
- Fee
- No state filing fee; paid leave cost applies.
- Filing agency
- Alaska Labor Standards and Safety Division (Labor Standards)
- Responsible party
- Alaska Department of Labor and Workforce Development, Labor Standards and Safety Division
- Frequency
- Continuous and annual
- How to comply
- Adopt a compliant policy, track accrual and use, provide notice, and post the current notice.
- Official form or portal
- Paid Sick Leave notice and employer policy
Applies to: Private nonprofit employers with covered Alaska employees.
- Collective-bargaining, construction, youth, and other statutory exclusions must be screened; a more generous policy may be used.
- Noncompliance can produce wage claims, penalties, damages, and retaliation liability.
Last verified: 2026-08-01
View official sources (3)
Conduct charitable gaming
Applies only when the organization wants to run a game. Alaska takes two steps, not one: the organization must qualify and hold a $20 permit, and the specific game must be listed and run under its own rules. Bingo, pull-tabs, raffles and lotteries, ice and snow classics, fish derbies, and dog-mushing, Calcutta and other contests are separate entries here because they are separate authorities. Outside operators, pull-tab vendors, and multiple-beneficiary permits are three more separate systems again.
Apply through Revenue Online. A nonprofit applicant generally must be a qualified organization operating without profit to members, have at least 25 Alaska-resident members, and have existed continuously for at least three years immediately before application. Primary and alternate members-in-charge must pass the gaming test.
- Deadline
- Before conducting charitable gaming.
- Fee
- $20 permit fee.
- Filing agency
- Alaska Department of Revenue, Tax Division, Charitable Gaming (Charitable Gaming)
- Frequency
- Initial and annual renewal
- How to comply
- Apply in Revenue Online and submit the required organizational, banking, governing-document, and exemption materials.
- Official form or portal
- Alaska Gaming Permittee Permit Application in Revenue Online
Applies to: A qualifying nonprofit or municipality conducting bingo, pull-tabs, raffles, lotteries authorized by AS 05.15, classics, derbies, or other permitted charitable gaming.
- Eligible categories and game types are defined by AS 05.15. A charity-registration exemption based on a gaming permit exists only while the permit is current.
- Unpermitted gaming can lead to seizure, penalties, criminal exposure, loss of proceeds, and disqualification.
Last verified: 2026-08-01
Official sources: Alaska Department of Revenue, Tax Division, Charitable Gaming and 3 more
View official sources (4)
Renew through Revenue Online before the annual permit expires. Gaming permits expire December 31. If a renewal cannot be completed by year-end, the statutory temporary-permit path may be available when the renewal application is filed by the designated December date.
- Deadline
- Permit expires December 31; renewal should be completed before expiration; temporary-permit eligibility uses the current renewal instructions, including the December 15 application point.
- Fee
- $20 permit fee unless a current special permit type states another amount.
- Filing agency
- Alaska Department of Revenue, Tax Division, Charitable Gaming (Charitable Gaming)
- Frequency
- Annual
- How to comply
- Renew in Revenue Online and update games, locations, members-in-charge, banking, and organizational information.
- Official form or portal
- Gaming Permit Renewal in Revenue Online
Applies to: A charitable-gaming permittee continuing gaming in the next calendar year.
- Renewal does not replace game reports, local notice, operator licensing, vendor registration, or gaming tax filings.
- Gaming after expiration without valid temporary or renewed authority is unpermitted activity.
Last verified: 2026-08-01
Official sources: Alaska Department of Revenue, Tax Division, Charitable Gaming and 1 more
View official sources (2)
List bingo and its approved location through the permit or amendment process. A permittee generally may conduct no more than 14 bingo sessions in a month and no more than 35 games in a session; it must post house rules, use authorized cards and methods, avoid free or discounted cards and credit-card purchases, issue receipts for prizes, retain the required sales and prize records, and comply with the applicable per-game, per-session, annual-prize, and gross-receipts limits.
- Deadline
- Before the first bingo session and before changing an approved location or method.
- Fee
- No separate bingo fee stated; the organization permit, amendment, premises, prize, and operating costs remain separate.
- Filing agency
- Alaska Department of Revenue, Tax Division, Charitable Gaming (Charitable Gaming)
- Responsible party
- Alaska Department of Revenue, Tax Division, Charitable Gaming; applicable city or borough for notice or premises issues
- Frequency
- Per session and continuous while authorized
- How to comply
- List bingo and the premises in the organization or multiple-beneficiary permit, obtain approval for material changes, provide required local notice, post house rules, and maintain the session, card, sales, and prize records required by 15 AAC 160.
- Official form or portal
- Revenue Online charitable-gaming permit or amendment; bingo house rules and records
Applies to: An Alaska charitable-gaming permittee or multiple-beneficiary permit conducting bingo.
- Bingo may not be combined operationally with pull-tabs, raffles, classics, derbies, or contests. Approved electronic paper may be used only as allowed; instant bingo and unapproved electronic play are not authorized. Alcohol restrictions and the unresolved online-payment issues in AK-F074 remain separate.
- Unauthorized sessions, cards, methods, locations, prizes, or records can result in assessments, disallowed expenses, permit suspension or revocation, and other enforcement.
Last verified: 2026-08-01
Official sources: Alaska Department of Revenue, Tax Division, Charitable Gaming and 1 more
View official sources (2)
Designate qualified primary and alternate members-in-charge who have passed the required test. Use members and other persons only as permitted, preserve control by the permittee, and do not pay compensation where the statute or regulations require uncompensated participation.
- Deadline
- Before gaming begins and throughout each session or campaign.
- Fee
- Test and permit fees are controlled by the current Revenue Online process; no separate compensation authorization is implied.
- Filing agency
- Alaska Department of Revenue, Tax Division, Charitable Gaming (Charitable Gaming)
- Frequency
- Continuous during gaming
- How to comply
- Complete the permittee test, document designations, schedules, and payments, and retain required records.
- Official form or portal
- Member-in-Charge test and permit records
Applies to: A charitable-gaming permittee conducting games itself.
- Licensed operators create a separate path; volunteers and members remain subject to age and game-specific limits.
- Improper delegation, compensation, or control can cause permit suspension, denial, repayment, and penalties.
Last verified: 2026-08-01
Official sources: Alaska Department of Revenue, Tax Division, Charitable Gaming and 1 more
View official sources (2)
An outside gaming operator must hold the applicable Alaska operator license and operate only under an approved written contract identifying compensation, term, games, location, and the permittee member responsible for oversight. The operator remains subject to testing, eligibility, accounting, proceeds, reporting, and compensation restrictions and may not use the operator license to conduct a Calcutta pool.
- Deadline
- Before the operator conducts any game or receives compensation.
- Fee
- No exact current operator fee is stated in the reviewed public sources; confirm the current amount in Revenue Online before filing.
- Filing agency
- Alaska Department of Revenue, Tax Division, Charitable Gaming (Charitable Gaming)
- Frequency
- Initial, annual, and per contract as applicable
- How to comply
- Apply through the current Charitable Gaming licensing channel and submit the written operator contract for department approval before activity begins.
- Official form or portal
- Charitable-gaming operator license and department-approved operator contract
Applies to: A charitable-gaming permittee that hires an outside person or entity to conduct authorized gaming on its behalf.
- Operator licensing is separate from the organization permit, vendor registration, multiple-beneficiary permit, member-in-charge designation, and game-specific authorization.
- Unlicensed operation, an unapproved contract, improper compensation, or deficient reports can jeopardize the operator license, the permittee’s authority, and gaming proceeds.
Last verified: 2026-08-01
View official source
Maintain the gaming bank account and records, file game-specific reports after raffles, lotteries, Calcuttas, and similar events, file quarterly reports when gross receipts reach the statutory $50,000 boundary, and file the annual report by March 15 after the calendar year. Pay applicable gaming taxes and preserve authorized use of net proceeds.
- Deadline
- Game-specific report after completion; quarterly report by the 45th day after quarter when gross receipts meet the statutory threshold; annual report by March 15.
- Fee
- Gaming tax and net-proceeds obligations vary by game and role; no single universal amount.
- Filing agency
- Alaska Department of Revenue, Tax Division, Charitable Gaming (Charitable Gaming)
- Frequency
- Per game, quarterly when triggered, and annual
- How to comply
- File through Revenue Online or the current designated gaming forms and remit tax.
- Official form or portal
- Gaming reports and tax returns in Revenue Online
Applies to: Charitable-gaming permittees, operators, and vendors with reporting or tax duties.
- Permittee, operator, vendor, and multiple-beneficiary reports must not be merged; record-retention periods and prize limits remain game-specific.
- Late or inaccurate reports, tax, or proceeds use can cause assessments, penalties, permit suspension or revocation, and disqualification.
Last verified: 2026-08-01
Official sources: Alaska Department of Revenue, Tax Division, Charitable Gaming and 3 more
View official sources (4)
The reviewed official sources regulate tickets, sales, payments, delivery, vendors, and locations but do not provide one current, clear public rule resolving every internet, credit-card, electronic-payment, or interstate sale scenario for every game.
- Deadline
- Before launching any electronic or interstate ticket-sale method.
- Fee
- Permit, payment-processing, tax, and platform costs vary.
- Filing agency
- Alaska Department of Revenue, Tax Division, Charitable Gaming (Charitable Gaming)
- Frequency
- Per campaign
- How to comply
- Obtain written Charitable Gaming approval and ensure the permit, ticket, payment, delivery, and location rules expressly allow the proposed method.
- Official form or portal
- Revenue Online correspondence or permit condition
Applies to: A permittee considering internet advertising, online ticket sales, electronic payment, digital delivery, or sales outside Alaska.
- Internet advertising is not the same as ticket sale, payment, or delivery. Game-specific rules can differ.
- An unsupported online or interstate method can invalidate the game, create unlawful gambling exposure, and jeopardize the permit and proceeds.
Verification in progress. Safe approach: Do not sell charitable-gaming tickets online, by credit card, electronically, or across state lines without written Tax Division approval for the exact game and channel. Unresolved: Obtain written Tax Division approval for the exact game, sales channel, payment method, purchaser location, and delivery method. Why the official evidence is insufficient: No current comprehensive official guidance was found for internet ticket sales, credit cards, electronic delivery, and interstate sales across all game types. Needed to resolve: Alaska Department of Revenue, Tax Division, Charitable Gaming Program; game-specific statute, regulation, permit condition, or written ruling. Risk if this is treated as settled: An unsupported permission statement could make ticket sales or the game unlawful and jeopardize the permit.
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: Alaska Department of Revenue, Tax Division, Charitable Gaming and 2 more
View official sources (3)
List pull-tabs on the applicable permit and use only authorized series obtained through the regulated distribution chain. Keep each series intact, do not combine or transfer games improperly, do not use an unapproved mechanical or electronic winner-selection method, follow seller and dispensing-device rules, limit the prize on a ticket to $500, identify and document winners as required, and maintain the pull-tab inventory, sales, prize, and disposition records.
- Deadline
- Before acquiring or selling a pull-tab series and throughout sale, prize payment, closeout, and record retention.
- Fee
- No separate pull-tab game fee stated; organization-permit, operator, vendor, distributor, device, tax, and inventory costs remain separate.
- Filing agency
- Alaska Department of Revenue, Tax Division, Charitable Gaming (Charitable Gaming)
- Frequency
- Per series and continuous while authorized
- How to comply
- List pull-tabs in the permit or amendment, acquire games through authorized channels, use approved premises and devices, document series opening and closeout, pay and receipt prizes as required, and file the applicable reports.
- Official form or portal
- Revenue Online permit or amendment; pull-tab inventory, sales, winner, and closeout records
Applies to: An Alaska charitable-gaming permittee, operator, or registered vendor selling pull-tabs.
- Pull-tabs are not bingo, raffles, classics, derbies, or contests. Vendor registration is a separate role system under AK-F094. Online, electronic-payment, delivery, and interstate questions remain subject to AK-F074.
- Improper series handling, unauthorized sellers or devices, excessive prizes, missing winner records, or unreported sales can result in tax assessments, disallowed proceeds, suspension, revocation, and other enforcement.
Last verified: 2026-08-01
View official source
List the raffle or lottery on the permit and use sequentially numbered tickets and detachable stubs containing the required permittee, price, drawing-date, drawing-location, and attendance information. Disclose the rules and prizes, own or control the prize before the drawing, obtain department approval for a material variant, conduct the drawing as approved, document winners and prize receipts, and retain the required ticket, drawing, prize, and financial records for three years.
- Deadline
- Before ticket distribution or advertising of the drawing; game-specific reporting follows completion.
- Fee
- No separate raffle or lottery fee stated; the organization permit, amendment, prize, ticket, and reporting costs remain separate.
- Filing agency
- Alaska Department of Revenue, Tax Division, Charitable Gaming (Charitable Gaming)
- Frequency
- Per raffle or lottery
- How to comply
- List the raffle or lottery in the permit or amendment, use compliant tickets and rules, obtain approval for material deviations, conduct the drawing at the approved time and location, and complete the game and financial records and reports.
- Official form or portal
- Revenue Online permit or amendment; raffle or lottery tickets, rules, drawing records, winner receipts, and game report
Applies to: An Alaska charitable-gaming permittee conducting an authorized raffle or lottery under AS 05.15.
- Raffles and lotteries are separate from bingo, pull-tabs, classics, derbies, and contests. Internet advertising is not the same as ticket sale, payment, or delivery; AK-F074 controls unresolved electronic and interstate methods.
- Noncompliant tickets, prizes, drawings, locations, records, or reports can invalidate the game and lead to permit, proceeds, tax, and enforcement consequences.
Last verified: 2026-08-01
View official source
List the specific classic on the permit and conduct it under department-approved house rules that identify the event, entry method, determining occurrence, tie or disqualification treatment, prizes, and winner-selection method. Maintain entry and financial records, obtain the required winner receipt for a prize of $50 or more, notify the department when the regulations require notice of a disqualification or comparable event, and include the proceeds in the applicable gaming reports.
- Deadline
- Before selling entries and throughout the event, determination, prize payment, and reporting.
- Fee
- No separate classic fee stated; permit, amendment, prize, event, and reporting costs remain separate.
- Filing agency
- Alaska Department of Revenue, Tax Division, Charitable Gaming (Charitable Gaming)
- Frequency
- Per classic
- How to comply
- List the classic in the permit or amendment, adopt approved house rules, maintain entry and event records, document the determining occurrence and winner, and file the applicable gaming report.
- Official form or portal
- Revenue Online permit or amendment; classic house rules, entry records, determination records, and winner receipt
Applies to: An Alaska charitable-gaming permittee conducting an authorized ice classic or snow classic.
- Ice and snow classics are not raffles, fish derbies, dog-mushing contests, or Calcutta pools. Online, electronic-payment, delivery, and interstate issues remain subject to AK-F074.
- An unapproved classic, rules, determination method, prize, or record can invalidate the game and jeopardize the permit and proceeds.
Last verified: 2026-08-01
View official source
List the fish derby and location or event through the permit process and conduct it under house rules describing entries, qualifying fish or results, prize categories, ties, and any door-prize drawing from derby tickets or fish entries. Maintain entry, result, prize, and financial records, obtain the required receipt for a prize of $50 or more, and report the derby proceeds and expenses.
- Deadline
- Before selling derby entries and throughout the event, prize award, and reporting.
- Fee
- No separate fish-derby fee stated; permit, amendment, event, prize, and reporting costs remain separate.
- Filing agency
- Alaska Department of Revenue, Tax Division, Charitable Gaming (Charitable Gaming)
- Frequency
- Per derby
- How to comply
- List the derby in the permit or amendment, adopt and disclose the house rules, document entries and results, control any authorized door-prize drawing, receipt prizes, and file the required game or annual reports.
- Official form or portal
- Revenue Online permit or amendment; fish-derby house rules, entry and result records, winner receipts, and reports
Applies to: An Alaska charitable-gaming permittee conducting an authorized fish derby.
- A fish derby is not an ice or snow classic, raffle, dog-mushing contest, or Calcutta pool. Electronic and interstate entry methods remain subject to AK-F074.
- Unapproved entries, drawings, prizes, locations, or missing records can invalidate the derby and create permit, proceeds, tax, and enforcement consequences.
Last verified: 2026-08-01
View official source
List the exact contest family and follow its separate rules. Dog-mushing contests must be tied to the identified sled-dog event or course and use disclosed house rules and prize records. A Calcutta pool requires separate approval for each pool, a physical location and single-event auction, and physically present personal bidding without proxy or indirect bidding. Other guessing contests may be conducted only when the statute and permit expressly authorize the specific method.
- Deadline
- Before accepting entries, bids, or payments and throughout the contest, prize award, and reporting.
- Fee
- No universal contest fee stated; permit, separate-pool approval, event, prize, and reporting costs vary.
- Filing agency
- Alaska Department of Revenue, Tax Division, Charitable Gaming (Charitable Gaming)
- Frequency
- Per contest or pool
- How to comply
- Identify the exact contest in the permit or amendment, obtain any separate Calcutta-pool approval, adopt compliant house rules, use the approved event and location, document entries or bids and winners, and file the required reports.
- Official form or portal
- Revenue Online permit or amendment; separate Calcutta-pool approval; contest house rules and records
Applies to: An Alaska charitable-gaming permittee proposing a dog-mushing contest, Calcutta pool, or another contest specifically authorized by AS 05.15 and the regulations.
- A licensed outside operator may not conduct a Calcutta pool. Dog-mushing contests, Calcuttas, and other guessing contests are not merged with raffles, classics, or derbies. Electronic and interstate methods remain subject to AK-F074.
- Conducting an unlisted or unapproved contest, allowing prohibited proxy bidding, or failing to document prizes and proceeds can invalidate the activity and jeopardize the permit and funds.
Last verified: 2026-08-01
View official source
Register each vendor location on Form 854 before pull-tab sales, pay $50 per location, satisfy the alcohol-license and premises eligibility conditions, observe the applicable statutory maximum-vendor or location limitations, sell only for the approved permittee under the approved arrangement, remit at least the required 70 percent of ideal net to the permittee, maintain inventory and sales records, and return or account for games when the relationship ends.
- Deadline
- Before the vendor location sells pull-tabs; update or terminate the registration when the location, permittee, or arrangement ends.
- Fee
- $50 per vendor location.
- Filing agency
- Alaska Department of Revenue, Tax Division, Charitable Gaming (Charitable Gaming)
- Frequency
- Per vendor location and continuous while registered
- How to comply
- Complete Form 854 for each location, obtain department approval, maintain the required game-transfer, inventory, sales, proceeds, and remittance records, and complete the return-of-games or termination process when applicable.
- Official form or portal
- Form 854 — Vendor Registration
Applies to: An eligible beverage-dispensary or package-store location selling pull-tabs for an Alaska charitable-gaming permittee.
- Vendor registration is not an operator license, organization permit, multiple-beneficiary permit, or general fundraising-contractor authorization. Online and interstate sales remain subject to AK-F074.
- Unregistered sales, ineligible premises, excess vendor arrangements, deficient remittance, missing records, or failure to return games can expose the vendor and permittee to assessments, cancellation, suspension, and other enforcement.
Last verified: 2026-08-01
Official sources: Alaska Department of Revenue, Tax Division, Charitable Gaming and 1 more
View official sources (2)
Each participating organization must first qualify for its own permit and the group must obtain a separate multiple-beneficiary permit. The joint application and agreement must identify the members, participation percentages, member in charge and alternate, games, location, bank and accounting controls, and any licensed operator relationship. Gross receipts, taxes, prizes, expenses, and quarterly net-proceeds distributions must be allocated and reported under the multiple-beneficiary rules.
- Deadline
- Before joint gaming begins and before changing members, percentages, games, location, manager, operator, or material agreement terms.
- Fee
- No exact current multiple-beneficiary permit fee is stated in the reviewed public sources; confirm the current amount in Revenue Online before filing.
- Filing agency
- Alaska Department of Revenue, Tax Division, Charitable Gaming (Charitable Gaming)
- Frequency
- Initial, annual, quarterly, and event-triggered
- How to comply
- File the separate joint application and joint-venture agreement, maintain each member’s underlying qualification, designate the responsible member and alternate, obtain approval for any operator contract, use the required joint bank and accounting controls, distribute net proceeds quarterly, and file the separate reports.
- Official form or portal
- Multiple-beneficiary permit application and joint-venture agreement in the current Charitable Gaming filing system
Applies to: Two through six qualifying Alaska organizations or municipalities conducting charitable gaming jointly.
- This permit applies only to two through six qualifying organizations or municipalities. It is separate from the organization permit, operator license, vendor registration, and game-specific authorization.
- Joint gaming without the separate permit or with deficient allocation, control, distributions, or reports can jeopardize every participating organization’s permit and proceeds.
Last verified: 2026-08-01
View official source
Serve, auction, or arrange licensed alcohol service
Applies when an event will serve, auction, or arrange alcohol. There are three distinct paths and they are not interchangeable: the nonprofit organization event permit, the separate alcoholic beverage auction permit, and service conducted under a licensed caterer or other licensee, where the licensee rather than the nonprofit holds the legal authority. Local-option status sits over all three and can prohibit conduct a state permit category would otherwise allow.
A qualifying organization generally must be organized under AS 10.20, have been active for at least two years, submit a board resolution or minutes and sworn officer application, obtain local law-enforcement approval, and file at least three business days before the event. Current fees are $100 for the first two days plus $50 for each additional day, and no more than five permits may be issued to the organization in a calendar year.
- Deadline
- Submit a complete application at least three business days before the event.
- Fee
- $100 for the first two days plus $50 for each additional day; a current paper or email filing surcharge may apply.
- Filing agency
- Alaska Alcohol and Marijuana Control Office (AMCO)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Alcohol and Marijuana Control Office; local law enforcement
- Frequency
- Per event
- How to comply
- Obtain local law-enforcement approval and submit the current nonprofit event permit application with governing-body evidence and payment.
- Official form or portal
- Nonprofit Organization Event Permit Application
Applies to: An Alaska nonprofit corporation or qualifying nonprofit organization holding an event where brewed beverages or wine will be sold or served under the nonprofit permit.
- The permit is limited to the approved premises, occasion, dates, and beverage types. Server-training, age, service, food, and local-option restrictions remain.
- Unpermitted sale or service can lead to seizure, penalties, event closure, criminal exposure, and future permit denial.
Last verified: 2026-08-01
View official sources (4)
Use the nonprofit Alcoholic Beverage Auction Permit rather than the nonprofit event-permit or licensed-caterer path. The organization generally must qualify under AS 10.20, have existed for at least two years, obtain signatures from two officers, identify and control the donated alcohol and approved premises, obtain required local approval, pay $50 per day, and remain within the current annual permit-frequency limit.
- Deadline
- Submit the complete application and obtain approval before receiving alcohol for auction activity, advertising the auction as authorized, or conducting the event; current AMCO guidance generally requires filing at least three business days before the event.
- Fee
- $50 per day; other local, premises, or processing charges may apply.
- Filing agency
- Alaska Alcohol and Marijuana Control Office (AMCO)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Alcohol and Marijuana Control Office; applicable local government or law-enforcement authority
- Frequency
- Per auction day or approved event
- How to comply
- Obtain local approval and submit the current Alcoholic Beverage Auction Permit Application with the required officer certifications, organization evidence, premises information, donated-alcohol information, and payment.
- Official form or portal
- Alcoholic Beverage Auction Permit Application
Applies to: A qualifying nonprofit organization auctioning donated alcoholic beverages in Alaska.
- The auction permit does not authorize ordinary alcohol service, catered alcohol service, package sales outside the approved auction, or conduct prohibited by local-option law. The licensed-caterer or licensee path is modeled separately in AK-F096.
- An unpermitted auction, improper possession or transfer of donated alcohol, or use at an unapproved premises can result in seizure, penalties, event closure, criminal exposure, and future permit denial.
Last verified: 2026-08-01
View official sources (3)
Alaska communities can restrict or prohibit sale, importation, possession, or combinations of those activities. A state event or auction permit does not override a local-option prohibition or local government enforcement.
- Deadline
- Before acquiring alcohol, contracting for service, advertising, or filing the event permit.
- Fee
- State permit fees apply only if the activity is legally available; local costs vary.
- Filing agency
- Alaska Alcohol and Marijuana Control Office (AMCO)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Alcohol and Marijuana Control Office; applicable municipality or community
- Frequency
- Per location and event
- How to comply
- Check the current AMCO local-option status and obtain written local and state confirmation.
- Official form or portal
- AMCO local-option records; event or auction permit
Applies to: A nonprofit planning an alcohol event in a community subject to local-option restrictions.
- Dry, damp, and wet classifications and local votes can change; address-specific confirmation is required.
- An event can violate criminal and administrative alcohol law despite holding another permit or using donated alcohol.
Verification in progress. Safe approach: A nonprofit alcohol event remains subject to the community’s current local-option status; confirm possession, importation, sale, and service rules for the event location. Unresolved: Confirm the current community status and obtain AMCO/local approval before stating that an event is lawful. Why the official evidence is insufficient: Local-option status and the effect on a particular event are location- and activity-specific and can change. Needed to resolve: Alcohol and Marijuana Control Office, local government or law enforcement, and the current local-option community list. Risk if this is treated as settled: Treating a state permit as overriding local-option law could create criminal, licensing, and public-safety exposure.
Last verified: 2026-08-01
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (2)
The caterer or other licensee—not the nonprofit contract—must hold the Alaska license and any caterer permit or endorsement authorizing service at the designated premises, specific occasion, and approved period. The licensee remains responsible for acquisition, possession, transport, service, age, server, premises, and record rules; the nonprofit must obtain required premises and local approvals and may not use donated alcohol to bypass the license or permit path.
- Deadline
- Before alcohol is acquired, transported, advertised as available, or served at the event; submit the applicable permit request within the current AMCO lead time.
- Fee
- Current AMCO caterer permits for the listed license types generally state $100 for the first two days plus $50 for each additional day; license, endorsement, local, premises, and contract charges remain licensee- and event-specific.
- Filing agency
- Alaska Alcohol and Marijuana Control Office (AMCO)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Alcohol and Marijuana Control Office; applicable local government or law-enforcement authority
- Frequency
- Per event and continuous during approved service
- How to comply
- Contract with a properly licensed Alaska licensee, verify the license and caterer authority, obtain local and premises approval, and have the licensee submit the applicable AMCO permit or endorsement materials for the specific event.
- Official form or portal
- Applicable Club Caterer’s Permit, Restaurant Caterer’s Dining Permit, Beverage Dispensary Caterer’s Permit, license endorsement, or licensed-premises authorization
Applies to: A nonprofit arranging alcohol service at an event through an Alaska licensee or a licensee holding the applicable caterer permit or endorsement rather than through the nonprofit event or auction permit.
- This path is separate from the nonprofit organization event permit in AK-F075 and the nonprofit auction permit in AK-F076. A state caterer permit does not override local-option law, and donated alcohol does not independently authorize service.
- A nonprofit contract without valid licensee authority can result in unlicensed possession, transport, sale, or service, event closure, penalties, and action against both the licensee and participants.
Last verified: 2026-08-01
View official sources (2)
Lobby or participate in election-related activity
Applies when the organization tries to influence Alaska legislation or spends on Alaska elections. Lobbying and campaign finance both run through the Alaska Public Offices Commission, but they are separate registrations with separate triggers and separate calendars. The federal § 501(c)(3) campaign-intervention prohibition is a third, federal boundary that Alaska compliance does not satisfy.
A person engaging in lobbying as a business, occupation, or profession registers before any lobbying. Another compensated person generally becomes a lobbyist after more than 10 hours of direct lobbying in any 30-day period in one calendar year. Direct communications include in-person, telephone, and two-way electronic communications.
- Deadline
- Before professional lobbying; otherwise when the compensated person exceeds 10 hours in any 30-day period.
- Fee
- Current ordinary lobbyist registration fee is $250; representational lobbyists have no fee.
- Filing agency
- Alaska Public Offices Commission (APOC)
- Frequency
- Annual and threshold-triggered
- How to comply
- Complete annual registration in Insight and complete required ethics training before registration.
- Official form or portal
- APOC Insight lobbyist registration
Applies to: A nonprofit employee, contractor, or other person communicating directly with Alaska public officials to influence legislative or administrative action.
- Volunteer, representational, invited-witness, public-official, and media exemptions are narrow. Time spent preparing materials may not count the same as direct communication.
- Unregistered lobbying can lead to civil penalties, late charges, reporting violations, and restrictions on activity.
Last verified: 2026-08-01
Official sources: Alaska Public Offices Commission and 3 more
View official sources (4)
Register as an employer of lobbyists and disclose lobbyists, compensation, supporting employee costs, gifts, expenses, and subject matter through Insight. In 2026, lobbyists report monthly during the legislative-session portion of the calendar and quarterly afterward; employers use the current quarterly calendar.
- Deadline
- Register within the statutory period after employing or retaining a lobbyist; reports are due on the dates in the annual APOC calendar.
- Fee
- Employer and lobbyist registration fees follow current APOC schedules; late reports are subject to $10 per day under the 2026 calendar.
- Filing agency
- Alaska Public Offices Commission (APOC)
- Frequency
- Annual registration; monthly or quarterly reports
- How to comply
- Register and file electronically in Insight.
- Official form or portal
- APOC Insight employer registration and lobbying reports
Applies to: A nonprofit employing, retaining, or contracting with one or more lobbyists and making lobbying-related payments.
- The calendar changes annually. Representational lobbyists may avoid personal reports and fees, but the reimbursing entity generally files employer reports.
- Late or incomplete filings can produce daily civil penalties, complaints, and enforcement.
Last verified: 2026-08-01
Official sources: Alaska Public Offices Commission and 3 more
View official sources (4)
A true volunteer who receives no compensation or reimbursement and makes no expenditure for a public official may be exempt within the statutory conditions. A representational lobbyist receives only reimbursed expenses, is not employed by the represented entity, registers without a fee, and generally does not file personal lobbyist reports; the reimbursing entity files employer reports. A salaried executive director lobbying for the employer is not representational merely because no extra lobbying fee is paid.
- Deadline
- Before selecting an exemption or reduced-reporting category.
- Fee
- Volunteer exemption: no fee; representational registration: no fee; ordinary lobbyist fee may apply if facts do not qualify.
- Filing agency
- Alaska Public Offices Commission (APOC)
- Frequency
- Annual and activity-triggered
- How to comply
- Document compensation, reimbursement, employment relationship, expenditures, and activities; use the correct Insight category.
- Official form or portal
- APOC Insight representational lobbyist or ordinary lobbyist registration
Applies to: Unpaid advocates, nonprofit representatives receiving expense reimbursement, and salaried nonprofit employees.
- Public testimony, invitations from the legislature, and communications with the executive branch have distinct statutory rules.
- Misclassification can cause unregistered lobbying, missed reports, fees, and penalties.
Last verified: 2026-08-01
Official sources: Alaska Public Offices Commission and 2 more
View official sources (3)
State and municipal candidates and political groups file detailed contribution and expenditure reports. A nonprofit crossing a statutory political-group or spending trigger must register and use APOC's electronic filing system and current election calendar.
- Deadline
- Before or promptly after the statutory group or spending trigger; reports follow the current election-specific calendar.
- Fee
- No universal registration fee stated; civil penalties apply for late or inaccurate reports.
- Filing agency
- Alaska Public Offices Commission (APOC)
- Frequency
- Election-cycle and event-triggered
- How to comply
- Register and file through the APOC electronic system using the applicable campaign forms.
- Official form or portal
- Political group registration; campaign reports; APOC e-filing
Applies to: An organization becoming a political group, ballot-measure group, independent-expenditure entity, or other regulated campaign spender under AS 15.13.
- Ordinary issue advocacy, lobbying, ballot-measure activity, candidate activity, and federal tax restrictions are separate analyses.
- Unregistered or late activity can lead to daily penalties, complaints, disclosure orders, and restrictions on expenditures.
Last verified: 2026-08-01
Official sources: Alaska Public Offices Commission and 2 more
View official sources (3)
Use the current APOC contribution-limit table and forms. Corporations and business organizations are prohibited from contributing to candidates and groups in the ways stated by AS 15.13.074, while independent expenditures and ballot-measure spending use different rules. During the nine days before a 2026 state election, aggregate contributions in excess of $250 from one source require 24-hour reporting. True-source and advertisement-identification duties may also apply.
- Deadline
- Contribution and spending limits apply at the transaction; 24-hour reports apply during the election-calendar window; other reports follow the current calendar.
- Fee
- No filing fee stated; civil penalties and required refunds or disclosures may apply.
- Filing agency
- Alaska Public Offices Commission (APOC)
- Frequency
- Transaction- and election-triggered
- How to comply
- Use the current contribution table, campaign forms, e-filing system, and advertisement disclaimer instructions.
- Official form or portal
- Forms 15-5, 15-6, 24-hour report, independent expenditure and electioneering forms
Applies to: A nonprofit, nongroup entity, political group, donor, or spender making regulated contributions, independent expenditures, electioneering communications, or advertisements.
- Candidate, political-group, ballot-measure, independent-expenditure, municipal, and federal election rules differ; calendars and limits must be rechecked each cycle.
- Prohibited contributions or missing reports and disclaimers can cause refund, civil penalties, complaints, and injunction.
Last verified: 2026-08-01
Official sources: Alaska Public Offices Commission and 3 more
View official sources (4)
Compliance with Alaska contribution, expenditure, registration, and disclosure rules does not authorize a section 501(c)(3) organization to participate or intervene in a campaign for or against a candidate. Ballot-measure activity and lobbying are analyzed separately under federal tax law.
- Deadline
- Before any candidate-related communication, contribution, endorsement, or campaign activity.
- Fee
- No filing fee; federal excise taxes or exemption consequences may apply.
- Responsible party
- Internal Revenue Service; Alaska Public Offices Commission for state campaign law
- Frequency
- Continuous
- How to comply
- Use a federal tax-law review and the separate APOC campaign-finance analysis.
- Official form or portal
- IRS guidance; APOC campaign forms if state reporting is triggered
Applies to: Organizations recognized under IRC § 501(c)(3).
- This fact does not state a complete federal lobbying or ballot-measure rule and is included only to prevent a misleading state-law conclusion.
- Prohibited intervention can threaten federal exemption and create excise taxes, while missing state filings can create separate Alaska penalties.
Last verified: 2026-08-01
Official sources: Internal Revenue Service and 1 more
View official sources (2)
Screen local and regulated-program permits
Applies according to what the organization actually does and where it does it. State licences do not replace zoning, occupancy, fire, health, or event approvals, and two specific programs — child care and food service — carry their own approvals before the activity opens.
An Alaska entity filing and statewide business license do not replace professional or occupational licensing, zoning, building, occupancy, fire, food, health, public-assembly, local business, gaming, or alcohol approvals.
- Deadline
- Before opening the site, offering the regulated service, or holding the event.
- Fee
- Fees vary by profession, activity, and locality.
- Filing agency
- Applicable Alaska professional licensing board or program (Professional Licensing)
- Responsible party
- Applicable state professional board, borough, municipality, fire authority, health authority, or other activity regulator
- Frequency
- Initial, recurring, and event-triggered
- How to comply
- Identify the service and physical location, then apply to each responsible state and local authority.
- Official form or portal
- Activity-specific state or local license, permit, inspection, or certificate
Applies to: A nonprofit opening a facility, providing regulated services, holding public events, or operating in a locality with additional permits.
- There is no single universal local Alaska nonprofit permit, and one municipality's rules cannot be generalized statewide.
- Missing an activity or site permit can cause closure, fines, loss of insurance, and health or safety liability.
Last verified: 2026-08-01
Official sources: Alaska Department of Commerce, Community, and Economic Development and 3 more
View official sources (4)
Use the Department of Health Child Care Program Office for regulated child care and the Department of Environmental Conservation Food Safety and Sanitation Program for food-establishment or event food requirements. Facility type, exemptions, inspections, and local approvals determine the exact permit.
- Deadline
- Before caring for children or preparing, serving, or selling regulated food.
- Fee
- Program and permit fees vary.
- Filing agency
- Alaska Department of Health (DOH)
- Responsible party
- Alaska Department of Health; Alaska Department of Environmental Conservation; applicable local authorities
- Frequency
- Initial, recurring, and event-triggered
- How to comply
- Complete the program-specific application, inspection, background-check, plan-review, or event process.
- Official form or portal
- Child-care license or approval; food establishment or temporary-event permit
Applies to: A nonprofit operating a child-care facility, food establishment, food service, or regulated event food operation.
- These are representative high-consequence Tier 3 branches, not an inventory of every regulated nonprofit program.
- Unlicensed operation can lead to closure, civil penalties, health enforcement, and safety risk.
Last verified: 2026-08-01
Official sources: Alaska Department of Health and 2 more
View official sources (3)
Dissolve and close every account
Applies when the organization winds down. Corporate dissolution takes two filings, $10 plus $15, and it closes exactly one thing: the corporation. Charity registration, the business licence, tax accounts, local sales-tax accounts, employer accounts, gaming, alcohol, lobbying, campaign-finance registrations, and local permits each close separately, and restricted charitable assets have their own rules about where they may go.
Obtain the board and member approval required by AS 10.20 and the governing documents, file the Resolution to Dissolve, complete winding up, resolve liabilities and claims, protect restricted assets, and then file Articles of Dissolution.
- Deadline
- After required approval and during winding up.
- Fee
- Resolution to Dissolve, form 08-0444: $10; Articles of Dissolution, form 08-0445: $15; $25 total for both required parts.
- Filing agency
- Alaska Division of Corporations, Business and Professional Licensing — Corporations Section (Corporations Section)
- Responsible party
- Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing; internal governance
- Frequency
- One time
- How to comply
- File form 08-0444 after approval, complete winding up, and file form 08-0445 when the statutory dissolution conditions are satisfied.
- Official form or portal
- Resolution to Dissolve, form 08-0444; Articles of Dissolution, form 08-0445
Applies to: A domestic Alaska nonprofit ending its corporate existence.
- Dissolution does not automatically reinstate if reversed, does not close other agency accounts, and does not remove donor or tax restrictions.
- Without proper approval, winding up, and filing, liabilities and public status can continue; asset distributions can be challenged.
Last verified: 2026-08-01
Official sources: Alaska Legislature and 2 more
View official sources (3)
Create and follow a winding-up plan, preserve records, pay or provide for liabilities, administer claims, and transfer remaining assets only to recipients and purposes allowed by the Articles, donor instruments, AS 10.20, and federal exemption conditions.
- Deadline
- During winding up and before final asset distribution.
- Fee
- No universal state filing fee beyond the dissolution filing; professional, notice, court, and transfer costs vary.
- Responsible party
- Internal fiduciaries; Alaska courts; Alaska Department of Law when charitable enforcement is implicated; Internal Revenue Service for federal qualification
- Frequency
- One time
- How to comply
- Use a written plan, creditor and claim procedures appropriate to the facts, board/member approvals, and documented restricted-asset transfers.
- Official form or portal
- Plan of dissolution; claim notices; asset-transfer documents
Applies to: A dissolving nonprofit with liabilities, donor-restricted funds, charitable property, or remaining assets.
- Attorney General or court involvement is fact-specific and was not confirmed as a universal pre-dissolution filing for every Alaska nonprofit.
- Improper distribution can create personal fiduciary liability, restitution, injunction, creditor claims, and federal tax consequences.
Last verified: 2026-08-01
Official sources: Alaska Legislature and 3 more
View official sources (4)
One corporate filing does not close every Alaska account. Complete the final charity status step, cancel the business license, file any final Form 6000 and local sales-tax returns, close UI, maintain or cancel workers' compensation correctly, file final gaming and alcohol documents, terminate APOC registrations, and close local or professional permits.
- Deadline
- At cessation and under each system's final-report or cancellation deadline.
- Fee
- Fees, taxes, final balances, and refunds vary; many ordinary cancellations have no filing fee.
- Responsible party
- Each responsible state and local agency
- Frequency
- One time per account
- How to comply
- Use an account inventory, file every final return or cancellation, and retain written closure confirmations.
- Official form or portal
- Agency-specific final returns, cancellation forms, withdrawal, and termination reports
Applies to: A domestic nonprofit dissolving, a foreign nonprofit withdrawing, or an organization ceasing Alaska operations.
- Foreign withdrawal is separate from domestic dissolution; charitable restrictions and claims survive account closure.
- Open accounts can continue reporting, tax, renewal, penalty, insurance, and public-disclosure obligations after corporate closure.
Last verified: 2026-08-01
View official sources (12)
Official Sources
85 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Alaska Public Offices Commission | 2026 Lobbyist and Employer Reporting Calendar | https://apoc.doa.alaska.gov/media/publxltj/2026-lobbyist-and-employer-report-calendar.pdf | |
| Alaska Public Offices Commission | 2026 State Election Reporting Deadlines | https://apoc.doa.alaska.gov/filer-resources/state-election-reporting-deadlines/ | |
| Alaska Department of Administration, Division of Finance | Alaska Administrative Manual 360 — Payroll Deductions, Contributions, and Employer Costs | https://doa.alaska.gov/dof/manuals/aam/resource/360.pdf | |
| Alaska Public Offices Commission | Alaska Campaign Contribution Limits | https://apoc.doa.alaska.gov/filer-resources/contribution-limits/ | |
| Alaska Legislature | Alaska Charitable Solicitations Act | https://www.akleg.gov/basis/statutes.asp#45.68 | |
| Alaska Department of Revenue, Tax Division | Alaska Corporation Net Income Tax Return and Instructions — Form 6000 | https://tax.alaska.gov/programs/programs/forms/index.aspx?60380= | |
| Alaska Department of Labor and Workforce Development, Employment Security Tax | Alaska Employer Packet | https://labor.alaska.gov/estax/employer_packet.htm | |
| Alaska Department of Labor and Workforce Development, Employment Security Tax | Alaska Employer Registration Form | https://labor.alaska.gov/estax/forms/AER.pdf | |
| Alaska Department of Labor and Workforce Development, Employment Security Tax | Alaska Employment Security Tax Handbook | https://labor.alaska.gov/estax/documents/taxbook.pdf | |
| Alaska Department of Revenue, Tax Division, Charitable Gaming | Alaska Gaming Permit Application Instructions | https://dor.alaska.gov/docs/taxdivisionlibraries/tax-type-docs/charitable-gaming/instructions-forms/permit-application-instructions.pdf | |
| Alaska Department of Revenue, Tax Division, Charitable Gaming | Alaska Gaming Permit Renewal Instructions | https://dor.alaska.gov/docs/taxdivisionlibraries/tax-type-docs/charitable-gaming/instructions-forms/permit-renewal-instructions.pdf | |
| Alaska Department of Commerce, Community, and Economic Development, Business Licensing Section | Alaska Lines of Business and NAICS Codes | https://www.commerce.alaska.gov/web/cbpl/BusinessLicensing/AKLOBandNAICS | |
| Alaska Public Offices Commission | Alaska Lobbying Manual | https://apoc.doa.alaska.gov/media/21ujxbxr/manual-lobbying.pdf | |
| Alaska Department of Labor and Workforce Development | Alaska New Hire Reporting Form | https://labor.alaska.gov/estax/forms/Alaska_New_Hire_Report.pdf | |
| Alaska Legislature | Alaska Nonprofit Corporation Act and related corporation statutes | https://www.akleg.gov/basis/statutes.asp#10.20 | |
| Alaska Remote Seller Sales Tax Commission | Alaska Remote Seller Sales Tax Code | https://arsstc.org/about/code/ | |
| Alaska Department of Commerce, Community, and Economic Development, Office of the State Assessor | Alaska Sales Tax Information | https://www.commerce.alaska.gov/web/dcra/OfficeoftheStateAssessor/AlaskaSalesTaxInformation.aspx | |
| Alaska Legislature | Alaska Statutes Title 43 — Revenue and Taxation | https://www.akleg.gov/statutesPDF/Title-43.pdf | |
| Alaska Department of Commerce, Community, and Economic Development, Office of the State Assessor | Alaska Tax Jurisdictions | https://www.commerce.alaska.gov/web/dcra/OfficeoftheStateAssessor/TaxJurisdictions | |
| Alaska Department of Labor and Workforce Development, Labor Standards and Safety Division | Alaska Wage and Hour Frequently Asked Questions | https://labor.alaska.gov/lss/whfaq.htm | |
| Alaska Department of Commerce, Community, and Economic Development, Alcohol and Marijuana Control Office | Alcohol Permit Application Forms | https://www.commerce.alaska.gov/web/amco/PermitApplicationForms.aspx | |
| Alaska Department of Commerce, Community, and Economic Development, Alcohol and Marijuana Control Office | Alcohol Statutes and Regulations | https://www.commerce.alaska.gov/web/amco/AlcoholStatutesRegulations.aspx | |
| Alaska Department of Commerce, Community, and Economic Development, Alcohol and Marijuana Control Office | Alcoholic Beverage Auction Permit Application | https://www.commerce.alaska.gov/web/Portals/9/pub/ABC/AlcoholPermitApplication/Alcoholic%20Beverage%20Auction%20Permit%20Application.pdf | |
| Alaska Public Offices Commission | APOC Frequently Asked Questions | https://apoc.doa.alaska.gov/filer-resources/frequently-asked-questions/ | |
| Alaska Remote Seller Sales Tax Commission | ARSSTC Exemption Certificate Directory and Exemption Summaries | https://arsstc.org/exemption-certificate-directory/ | |
| Alaska Legislature | AS 29.45.030 — Required Property-Tax Exemptions | https://www.akleg.gov/basis/statutes.asp#29.45.030 | |
| Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing | Biennial Reports | https://www.commerce.alaska.gov/web/cbpl/Corporations/BiennialReports | |
| Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing | Biennial Reports FAQs | https://www.commerce.alaska.gov/web/cbpl/Corporations/BiennialReportsFAQs | |
| Alaska Remote Seller Sales Tax Commission | Business and Sellers — Alaska Remote Seller Sales Tax Commission | https://arsstc.org/business-sellers/ | |
| Alaska Department of Commerce, Community, and Economic Development, Business Licensing Section | Business License Name, Address, and Cancellation Changes | https://www.commerce.alaska.gov/web/cbpl/BusinessLicensing/NameAddressChange | |
| Alaska Department of Commerce, Community, and Economic Development, Business Licensing Section | Business License Statutes and Regulations | https://www.commerce.alaska.gov/web/portals/5/pub/BusinessLicenseStatutes.pdf | |
| Alaska Department of Commerce, Community, and Economic Development, Business Licensing Section | Business Licensing FAQs | https://www.commerce.alaska.gov/web/cbpl/BusinessLicensing/BusinessLicensingFAQs | |
| Alaska Department of Commerce, Community, and Economic Development, Business Licensing Section | Business Licensing Forms & Fees | https://www.commerce.alaska.gov/web/cbpl/BusinessLicensing/BusinessLicensingFormsFees | |
| Alaska Public Offices Commission | Campaign Disclosure | https://apoc.doa.alaska.gov/filer-resources/campaign-disclosure/ | |
| Alaska Public Offices Commission | Campaign Forms | https://apoc.doa.alaska.gov/forms/campaign/ | |
| Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing | Certificate of Compliance | https://www.commerce.alaska.gov/web/cbpl/corporations/certificateofcompliance.aspx | |
| Alaska Department of Commerce, Community, and Economic Development, Division of Community and Regional Affairs | Charitable Gaming Overview | https://www.commerce.alaska.gov/web/dcra/LocalGovernmentResourceDesk/FinancialManagement/Gaming | |
| Alaska Department of Revenue, Tax Division, Charitable Gaming | Charitable Gaming Statutes, Regulations, and Index | https://dor.alaska.gov/docs/taxdivisionlibraries/tax-type-docs/charitable-gaming/gaming-statutes-and-regulations/statutes-booklet-containing-statute-regulation-and-index.pdf | |
| Alaska Legislature | Charitable Solicitations Regulations | https://www.akleg.gov/basis/aac.asp#9.12 | |
| Alaska Department of Health | Child Care Program Office | https://health.alaska.gov/dpa/Pages/ccare/default.aspx | |
| City and Borough of Juneau Finance Department | City and Borough of Juneau Assessor Office | https://juneau.org/finance/assessor-office | |
| City and Borough of Juneau Finance Department | City and Borough of Juneau Sales Tax | https://juneau.org/finance/sales-tax | |
| City and Borough of Juneau Finance Department | City and Borough of Juneau Sales Tax Return | https://juneau.org/wp-content/uploads/2026/05/5-Sales-Tax-Return-v5.1.2026.pdf | |
| Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing | Corporation Forms & Fees | https://www.commerce.alaska.gov/web/cbpl/Corporations/CorporationFormsFees | |
| Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing | Corporations Statutes and Regulations | https://www.commerce.alaska.gov/web/portals/5/pub/corporationsstatutesandregulations.pdf | |
| Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing | Create or File for a New Entity | https://www.commerce.alaska.gov/web/cbpl/Corporations/CreateFileNewEntity | |
| Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing | Domestic Nonprofit Corporation Creation — Online Filing Instructions | https://www.commerce.alaska.gov/web/cbpl/Corporations/OnlineFilingInstructionsNonPArticles | |
| Alaska Department of Labor and Workforce Development, Division of Workers' Compensation | Employer's Guide to the Alaska Workers' Compensation Act | https://labor.alaska.gov/wc/publications/employer_guide_to_wc_act.pdf | |
| Fairbanks North Star Borough | Fairbanks North Star Borough Charitable and Related Property Exemption Application | https://www.fnsb.gov/DocumentCenter/View/16505/Charitable-Cemetery-Educational-Hospital-and-Religious-Exemption-Application-PDF | |
| Alaska Department of Environmental Conservation | Food Safety and Sanitation Program | https://dec.alaska.gov/eh/fss/ | |
| Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing | Foreign Entity Registration Exemption FAQs | https://www.commerce.alaska.gov/web/cbpl/Corporations/ExemptionFAQs | |
| Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing | Foreign Nonprofit Corporation Certificate of Withdrawal | https://www.commerce.alaska.gov/web/Portals/5/pub/08-456.pdf | |
| Alaska Department of Labor and Workforce Development, Labor Standards and Safety Division | General Industry Wage and Hour Notice | https://labor.alaska.gov/lss/forms/General-Industry.pdf | |
| Alaska Department of Commerce, Community, and Economic Development, Business Licensing Section | How to Renew an Alaska Business License | https://www.commerce.alaska.gov/web/cbpl/BusinessLicensing/HowToRenewBL.aspx | |
| Alaska Department of Commerce, Community, and Economic Development | How to Start Doing Business in Alaska | https://www.commerce.alaska.gov/web/cbpl/Corporations/ObtainEntityNumber | |
| Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing | Initial Report Online Filing Instructions | https://www.commerce.alaska.gov/web/cbpl/corporations/OnlineFilingInstructionsIR.aspx | |
| Internal Revenue Service | Instructions for Form 990-T | https://www.irs.gov/instructions/i990t | |
| Alaska Department of Commerce, Community, and Economic Development, Alcohol and Marijuana Control Office | Legacy Alcohol Permit Instructions | https://www.commerce.alaska.gov/web/amco/PermitInstructions.aspx | |
| Alaska Public Offices Commission | Lobbying | https://apoc.doa.alaska.gov/filer-resources/lobbying/ | |
| Alaska Public Offices Commission | Lobbying Ethics Training | https://apoc.doa.alaska.gov/training/lobbying-ethics-training/ | |
| Municipality of Anchorage, Property Appraisal Division | Municipality of Anchorage Property-Tax Exemptions | https://www.muni.org/Departments/finance/property_appraisal/Exemption/pages/default.aspx | |
| Alaska Department of Commerce, Community, and Economic Development, Business Licensing Section | New Business License Online | https://www.commerce.alaska.gov/web/cbpl/BusinessLicensing/NewBLOnline | |
| Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing | Non-Profit and Religious Corporations FAQs | https://www.commerce.alaska.gov/web/cbpl/Corporations/NonProfitandReligiousFAQs | |
| Alaska Department of Commerce, Community, and Economic Development, Alcohol and Marijuana Control Office | Nonprofit Organization Event Permit Application | https://www.commerce.alaska.gov/web/Portals/9/pub/ABC/AlcoholPermitApplication/NOEP.pdf | |
| Alaska Department of Commerce, Community, and Economic Development, Business Licensing Section | Obtain an Alaska Business License | https://www.commerce.alaska.gov/web/cbpl/BusinessLicensing/ObtainBusinessLicenseNumber | |
| Alaska Department of Law, Consumer Protection Unit | Online Charitable Organization Registration Instructions | https://law.alaska.gov/pdf/consumer/RegIntructions-Online.pdf | |
| Alaska Department of Law, Consumer Protection Unit | Online Paid Solicitor Registration Instructions | https://law.alaska.gov/pdf/consumer/RegIntructions-PS-Online.pdf | |
| Alaska Department of Labor and Workforce Development, Labor Standards and Safety Division | Paid Sick Leave Ballot Measure 1 FAQ | https://labor.alaska.gov/lss/documents/Ballot_Measure_1_FAQ.pdf | |
| Alaska Department of Law, Consumer Protection Unit | Paid Solicitor Bond Form | https://law.alaska.gov/pdf/consumer/FORM_paid_sol_bond.pdf | |
| Alaska Department of Commerce, Community, and Economic Development, Division of Community and Regional Affairs | Property Tax — Local Government Resource Desk | https://www.commerce.alaska.gov/web/dcra/LocalGovernmentResourceDesk/TaxationAssessment/PropertyTax.aspx | |
| Alaska Department of Commerce, Community, and Economic Development, Division of Community and Regional Affairs | Property Tax Exemptions in Alaska | https://www.commerce.alaska.gov/web/dcra/LocalGovernmentResourceDesk/TaxationAssessment/PropertyTaxExemptionsinAlaska.aspx | |
| Internal Revenue Service | Publication 557 — Tax-Exempt Status for Your Organization | https://www.irs.gov/pub/irs-pdf/p557.pdf | |
| Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing | Registered Agents FAQs | https://www.commerce.alaska.gov/web/cbpl/Corporations/RegisteredAgentsFAQs | |
| Alaska Department of Law, Consumer Protection Unit | Registration of Charities and Paid Solicitors | https://law.alaska.gov/department/civil/consumer/charityreg.html | |
| Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing | Reinstate Dissolved Entity | https://www.commerce.alaska.gov/web/cbpl/Corporations/ReinstateDissolvedEntity | |
| Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing | Reserve or Register a Business Name | https://www.commerce.alaska.gov/web/cbpl/Corporations/ReservingRegisteringBusinessName | |
| Internal Revenue Service | Restriction of Political Campaign Intervention by Section 501(c)(3) Organizations | https://www.irs.gov/charities-non-profits/charitable-organizations/restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations | |
| Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing | Revoked Foreign Entity Guidance | https://www.commerce.alaska.gov/web/cbpl/Corporations/Revoked | |
| Alaska Department of Commerce, Community, and Economic Development, Division of Community and Regional Affairs | Sales Tax — Local Government Resource Desk | https://www.commerce.alaska.gov/web/dcra/LocalGovernmentResourceDesk/TaxationAssessment/SalesTax.aspx | |
| Alaska Department of Revenue, Tax Division | Tax Division Forms | https://tax.alaska.gov/programs/forms.aspx | |
| Alaska Department of Revenue, Tax Division, Charitable Gaming | Vendor Registration Form — Form 854 | https://dor.alaska.gov/docs/taxdivisionlibraries/tax-type-docs/charitable-gaming/instructions-forms/vendor-registration-form---fill-in.pdf | |
| Alaska Department of Labor and Workforce Development, Labor Standards and Safety Division | Wage and Hour Administration | https://labor.alaska.gov/lss/whhome.htm | |
| Alaska Department of Labor and Workforce Development, Division of Workers' Compensation | Workers' Compensation and You | https://labor.alaska.gov/wc/documents/WC_and_You_032425.pdf | |
| Alaska Department of Labor and Workforce Development, Division of Workers' Compensation | Workers' Compensation for Volunteers | https://labor.alaska.gov/wc/wc-volunteer.html | |
| Alaska Department of Labor and Workforce Development, Division of Workers' Compensation | Workers' Compensation Forms | https://labor.alaska.gov/wc/pdf_list.htm |
Recent Alaska Compliance Updates
Alaska keeps its compliance systems separate, and two of them behave in ways that catch founders out. The corporation files a free initial report within six months and then a $25 biennial report due July 2 in the odd or even year assigned from its formation year, with the amount rising to $30 only on or after August 2. And if that filing is missed long enough for the state to dissolve or revoke the entity, there is no ordinary reinstatement: the organization files anew and gets a new entity number. This guide walks the whole lifecycle, keeps the eleven still unconfirmed points visibly labelled, and links every conclusion to the Alaska agency that published it.
Alaska asks an ordinary nonprofit corporation for two Corporations Section filings, and organizations routinely confuse them. The initial report is due within six months after the corporation is organized and costs nothing. The biennial report is due July 2, costs $25, and lands in even years or odd years depending on the year the entity was formed or registered. What raises the stakes is the ending: an AS 10.20 nonprofit that Alaska dissolves or revokes cannot use ordinary reinstatement. It files new Articles and receives a new entity number, which is a new corporation rather than the old one restored.
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.
Spotted an outdated fee, deadline, or citation? A dedicated correction-reporting channel for this guide is not live yet — check back soon.