Delaware
This guide organizes 140 Delaware nonprofit compliance facts supported by 94 official sources. 16 entries are currently marked Verification in Progress.
140 facts · 124 source verified · 16 in progress · 94 official sources
On this page
- Start Here
- Compact Operational Reference
- Formation, entity status, names, and registered agent
- Governance and internal records
- Annual reports, franchise tax, status, revival, and structural changes
- Foreign nonstock corporations
- Charitable solicitation, professional fundraising, internet fundraising, and charitable assets
- Income tax, gross receipts, business licenses, and transaction taxes
- Local property-tax exemption
- Payroll, new-hire reporting, unemployment, and workers’ compensation
- Delaware Paid Leave
- Charitable gaming
- Nonprofit alcohol events
- Lobbying, campaign finance, and federal campaign restriction
- Specialized activity licenses
- Dissolution, charitable assets, and account closure
- Official Sources
- Recent Compliance Updates
- Methodology & Disclaimer
Start Here
These are Delaware’s highest-priority nonprofit compliance decision points. Some apply at formation or recur every year. Others apply only when the organization hires employees, owns property, operates across state lines, conducts a regulated activity, or winds down. Not every entry applies to every Delaware nonprofit, so read each entry’s own applicability line and its verification label before acting on it. Four distinctions do most of the work here. A Delaware filing creates a nonstock corporation and nothing more, so federal section 501(c)(3) recognition stays a separate federal determination. A properly classified domestic exempt corporation files by March 1 and pays a $25 annual-report fee, which is not franchise tax. Foreign qualification and the June 30 foreign report are a separate track from that domestic report. Delaware has no general statewide charity-registration requirement and no state or local general retail sales tax, but each of those conclusions has defined boundaries: solicitation conduct, professional solicitors, business licensing, and gross-receipts tax all remain live questions.
- Use a Delaware nonstock corporation for the ordinary state entity; federal section 501(c)(3) recognition is separate Applies to: Organizations forming an ordinary Delaware charitable corporation and intending to seek or maintain federal section 501(c)(3) recognition.
- File the Delaware Certificate of Incorporation and pay the current $109 standard filing fee Applies to: A new domestic Delaware nonstock corporation.
- Maintain a Delaware registered agent and registered office continuously Applies to: Domestic and registered foreign Delaware corporations.
- File the domestic exempt-corporation annual report online by March 1 and pay $25 Applies to: A domestic corporation classified by the Division of Corporations as exempt.
- Qualify a foreign nonstock corporation before transacting business in Delaware unless a statutory exclusion applies Applies to: A nonprofit corporation formed under another jurisdiction and entering Delaware activities.
- Delaware has no general statewide registration requirement for charitable organizations or fundraisers before solicitation Applies to: Ordinary charitable organizations and fundraisers soliciting contributions in Delaware.
- A qualifying federally exempt nonprofit generally does not file a Delaware corporation income-tax return Applies to: A corporation exempt from federal income tax under the qualifying Internal Revenue Code provisions and operating consistently with that status.
- Delaware has no state or local general sales tax and issues no sales-tax exemption or resale certificates Applies to: Nonprofits purchasing or selling goods and services in Delaware.
- A qualifying nonprofit is generally exempt from Delaware business-license and gross-receipts tax on sales of most goods and services Applies to: A nonprofit organization conducting ordinary mission or fundraising sales and services in Delaware.
- Apply for nonprofit real-property exemption through the local taxing authority; federal status alone is not enough Applies to: A nonprofit owning or acquiring Delaware real property and seeking exemption.
- Register Delaware withholding and Department of Labor accounts before or with the first payroll Applies to: A nonprofit hiring employees who perform services in Delaware.
- A section 501(c)(3) nonprofit generally enters Delaware UI coverage at four or more employees in each of 20 different weeks Applies to: A religious, charitable, educational, or other organization whose services are excluded from FUTA solely under 26 U.S.C. §3306(c)(8).
- Secure Delaware workers’ compensation before covered employment begins Applies to: A nonprofit with one or more covered employees in Delaware.
- Participate in Delaware Paid Leave at 10 or more Delaware employees; 10–24 employees provide parental leave and 25 or more provide full coverage Applies to: Most nonprofit employers with employees working primarily in Delaware.
- Approve and file the nonstock Certificate of Dissolution and pay the current $224 standard fee Applies to: A domestic Delaware nonstock corporation voluntarily ending its corporate existence.
Compact Operational Reference
A summary and navigation device only, and not the complete primary set: Start Here above carries all 15 primary decision points, while these 12 rows are the highest-value operational ones. Every row links to the complete requirement below, where each fee, deadline, threshold operator, exception, and agency is stated in full. Several rows deliberately refuse a single number. The property-tax row states that there is no universal statewide form, fee, or deadline, because each county and municipality administers its own. The unemployment row states the four-employees-in-20-different-weeks coverage operator and publishes no 2026 taxable wage base, because current official sources conflict on that amount. The closure row states that filing the dissolution does not cancel a single separate account.
| Operational matter | Fee or threshold | Deadline or formula | Form or portal |
|---|---|---|---|
| Form the domestic Delaware nonstock corporation (a new domestic Delaware nonstock corporation)File the Delaware Certificate of Incorporation and pay the current $109 standard filing fee | $109 minimum standard filing fee; $9 additional county fee for each page after the first. | Before relying on Delaware corporate existence. | Certificate of Incorporation — Exempt Corporation or tailored nonstock certificate; Document Upload Service; current Division filing workflow (Delaware Department of State, Division of Corporations) |
| Maintain the Delaware registered agent and registered office (domestic and registered foreign Delaware corporations)Maintain a Delaware registered agent and registered office continuously | No separate fee when designated in the formation or qualification filing. | At formation or foreign qualification and continuously thereafter. | Certificate of Incorporation; foreign qualification filing; registered-agent change filing (Delaware Department of State, Division of Corporations) |
| File the domestic exempt-corporation annual report (a domestic corporation classified by the Division of Corporations as exempt)File the domestic exempt-corporation annual report online by March 1 and pay $25 | $25 annual-report fee, separate from franchise tax. | March 1 each year for the preceding calendar year. | Annual Report and Tax Instructions Portal (Delaware Department of State, Division of Corporations) |
| Use the correct domestic revival path (a domestic corporation whose certificate is forfeited, void, or expired; the entity’s Delaware exempt-corporation classification determines the applicable path)Use the Delaware revival procedure in effect August 1, 2026 and pay the current $189 general revival filing fee · An exempt corporation may use the $5 revival filing fee but must still cure annual reports and other obligations | General revival: $189 plus arrears; qualifying exempt-corporation revival: $5 plus arrears. | Before resuming reliance on active corporate status; use the law effective August 1, 2026. | Certificate of Revival or exempt-corporation revival certificate; annual-report portal (Delaware Department of State, Division of Corporations) |
| Qualify and maintain a foreign nonstock corporation (a nonprofit corporation formed under another jurisdiction and entering Delaware activities)Qualify a foreign nonstock corporation before transacting business in Delaware unless a statutory exclusion applies · File the foreign corporation annual report online by June 30 and pay $250 | Qualification fee applies; foreign annual-report fee $250. | Qualify before transacting business unless an exclusion applies; file the foreign annual report by June 30 each year. | Qualification of Foreign Corporation; Annual Report and Tax Instructions Portal (Delaware Department of State, Division of Corporations) |
| Apply Delaware’s no-general-charity-registration conclusion only within its approved boundaries (ordinary charitable organizations and fundraisers soliciting contributions in Delaware)Delaware has no general statewide registration requirement for charitable organizations or fundraisers before solicitation | No general statewide charity-registration fee. | No general pre-solicitation registration deadline. | Fundraisers and Charitable Solicitations (Delaware Division of Revenue; Delaware Department of Justice) |
| Screen corporation income tax, no-sales-tax treatment, business licensing, and gross receipts separately (a qualifying nonprofit corporation purchasing, selling, or conducting mission, fundraising, mixed, or unrelated activity in Delaware)A qualifying federally exempt nonprofit generally does not file a Delaware corporation income-tax return · Delaware has no state or local general sales tax and issues no sales-tax exemption or resale certificates · A qualifying nonprofit is generally exempt from Delaware business-license and gross-receipts tax on sales of most goods and services | Qualifying corporation-income-tax treatment; no state or local general retail sales tax and no Delaware sales-tax exemption certificate; separate business-license and gross-receipts analysis for mixed or unrelated activity. | Test corporation-income-tax status each year; analyze sales, licensing, and gross-receipts treatment before and during revenue activity. | Non-profit Corporations; Delaware Taxpayer Portal; Exemption and Resellers Certificates; Delaware One Stop (Delaware Division of Revenue) |
| Apply locally for real-property exemption (a nonprofit owning or acquiring Delaware real property and seeking exemption)Apply for nonprofit real-property exemption through the local taxing authority; federal status alone is not enough | No universal statewide form, fee, or deadline. | Before the local deadline and after acquisition or change of use. | Applicable county or municipal property-tax exemption application (New Castle County, Kent County, Sussex County, and applicable municipality) |
| Apply the nonprofit unemployment-insurance threshold (a religious, charitable, educational, or other organization whose services are excluded from FUTA solely under 26 U.S.C. §3306(c)(8))A section 501(c)(3) nonprofit generally enters Delaware UI coverage at four or more employees in each of 20 different weeks | UI contributions or reimbursement payments apply after coverage; no resolved 2026 taxable wage base is stated in this row. | Coverage generally begins at four or more employees in each of 20 different weeks; registration remains separate from the statutory liability threshold. | Form UC-1; Employer FAQs (Delaware Department of Labor, Division of Unemployment Insurance) |
| Obtain Delaware workers’ compensation coverage (a nonprofit with one or more covered employees in Delaware)Secure Delaware workers’ compensation before covered employment begins | Insurance premium or approved self-insurance costs vary. | Before covered employment begins and continuously thereafter. | Office of Workers’ Compensation employer resources (Delaware Department of Labor, Office of Workers’ Compensation) |
| Implement Delaware Paid Leave (most nonprofit employers with employees working primarily in Delaware)Participate in Delaware Paid Leave at 10 or more Delaware employees; 10–24 employees provide parental leave and 25 or more provide full coverage · Preserve the 2025–2026 contribution rates: 0.4% medical, 0.08% family caregiving, and 0.32% parental · File Hours & Wage reports and pay contributions 30 days after each quarter | Medical 0.4%; family caregiving 0.08%; parental 0.32%. | 10–24 employees: parental leave only; 25 or more: full coverage. Quarterly reports and contributions are due April 30, July 30, October 30, and January 30. | Delaware Paid Leave; LaborFirst; Hours & Wage Reporting Knowledge Base (Delaware Department of Labor, Delaware Paid Leave) |
| Dissolve the corporation and close every separate account (a domestic Delaware nonstock corporation voluntarily ending corporate existence and Delaware operations)Approve and file the nonstock Certificate of Dissolution and pay the current $224 standard fee · Close every separate Delaware tax, employer, license, permit, and reporting account after corporate dissolution | $224 standard nonstock dissolution fee; final taxes, contributions, penalties, and account-specific charges may also apply. | After required internal approval, file the dissolution before treating the corporation as dissolved; then complete each final return, cancellation, withdrawal, surrender, or account-closure deadline. | Certificate of Dissolution — Nonstock Corporation under §276(a); Delaware Taxpayer Portal; LaborFirst; DELPROS; OABCC; Public Integrity and Campaign Finance systems; local portals (Delaware Department of State, Division of Corporations; Delaware Division of Revenue; Delaware Department of Labor; activity-specific state and local agencies) |
Formation, entity status, names, and registered agent
Delaware forms nonprofits as Title 8 nonstock corporations. A nonstock corporation, a nonprofit nonstock corporation, a charitable nonstock corporation, a Delaware exempt corporation, and a federally recognized section 501(c)(3) organization are five different things, and this group keeps them apart. It also covers the $109 minimum formation fee and its county page charge, certificate contents, names and the optional 120-day reservation, the statewide trade-name registry that replaced county-court filing on February 2, 2026, and the continuous registered-agent duty. Two entries remain VERIFICATION IN PROGRESS because a statewide negative cannot be proved from official silence.
A Delaware filing creates a state-law nonstock corporation. It does not itself create federal tax exemption, Delaware exempt-corporation classification, charity-registration status, income-tax treatment, gross-receipts treatment, or property-tax exemption.
- Deadline
- At formation and whenever exempt status is represented.
- Fee
- No separate classification fee.
- Filing agency
- Delaware Department of State, Division of Corporations
- Responsible party
- Delaware Department of State, Division of Corporations; Internal Revenue Service
- Frequency
- Continuous
- How to comply
- Form the state corporation and complete each separate federal, state, and local process that applies.
- Official form or portal
- Division of Corporations exempt-corporation forms; IRS exemption application as applicable.
Applies to: Organizations forming an ordinary Delaware charitable corporation and intending to seek or maintain federal section 501(c)(3) recognition.
- Religious corporations, trusts, unincorporated associations, and specially chartered entities require separate analysis.
- Conflating the systems can cause unsupported exemption claims, tax liability, licensing errors, or rejected filings.
- Pennsylvania nonprofit corporation type required
- Virginia nonprofit corporation type required
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 2 more
View official sources (3)
A nonstock corporation has no capital stock. A nonprofit nonstock corporation has no membership interests. A charitable nonstock corporation is a nonprofit nonstock corporation that is exempt under IRC section 501(c)(3). These statutory terms are not interchangeable.
- Deadline
- At formation and when evaluating governance or transaction rules.
- Fee
- No separate fee.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Continuous
- How to comply
- Draft and administer the certificate and bylaws using the correct statutory classification.
- Official form or portal
- Certificate of Incorporation; Delaware Code Online.
Applies to: A Delaware corporation choosing or describing its Title 8 nonstock status.
- A Delaware exempt corporation can qualify through routes other than federal section 501(c)(3), so the §114 charitable-nonstock definition and §501(b) exempt classification remain distinct.
- Using the wrong classification can produce incorrect voting, merger, conversion, or dissolution assumptions.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 1 more
View official sources (2)
Delaware “exempt corporation” status is a Title 8 classification that affects franchise tax and annual-report fees. It is separate from federal section 501(c)(3), and qualifying routes include several statutory categories.
- Deadline
- At formation, classification review, and each annual report.
- Fee
- No separate classification fee identified beyond the underlying filing.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Annual and event-triggered
- How to comply
- Request or confirm exempt treatment through the Division’s filing workflow and verify the entity record.
- Official form or portal
- Certificate of Incorporation — Exempt Corporation; annual-report portal.
Applies to: Domestic corporations claiming Delaware exempt-corporation treatment.
- Federal recognition can support one statutory route but is not the only route and does not automatically prove the Division has classified the corporation as exempt.
- An incorrect assumption can cause the wrong report fee, franchise-tax treatment, or delinquency.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 2 more
View official sources (3)
The exempt-corporation certificate template asks the filer to identify the basis for exemption. The Division may require appropriate certificate language and may classify the entity based on the filed record.
- Deadline
- At formation or before relying on exempt annual-report, revival, or other fee treatment.
- Fee
- No separate request fee stated; the underlying corporate filing fee applies.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Event-triggered
- How to comply
- Use the exempt-corporation cover memo/template or contact the Division for an existing entity.
- Official form or portal
- Certificate of Incorporation — Exempt Corporation; Division of Corporations.
Applies to: A new or existing Delaware corporation seeking exempt-corporation treatment.
- A corporation may be federally exempt yet not operationally coded as a Delaware exempt corporation; confirm the entity record.
- A corporation that assumes exempt treatment without confirmation can accrue the wrong tax, fee, penalty, or status.
Last verified: 2026-08-02
Official sources: Delaware Department of State, Division of Corporations and 2 more
View official sources (3)
File a Certificate of Incorporation with the Division of Corporations. The August 1, 2026 fee schedule lists a $109 minimum standard incorporation fee; additional county-page charges can apply.
- Deadline
- Before relying on Delaware corporate existence.
- Fee
- $109 minimum standard filing fee; $9 additional county fee for each page over the first page under the current schedule.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- One time
- How to comply
- Submit through the Division’s accepted online upload, mail, courier, or other current channel with a filing cover memo and payment.
- Official form or portal
- Certificate of Incorporation — Exempt Corporation or tailored nonstock certificate; Document Upload Service.
Applies to: A new domestic Delaware nonstock corporation.
- The fee schedule controls the current fee even when a linked template displays an older amount.
- The corporation does not exist until the filing becomes effective; a deficient filing can be rejected.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 2 more
View official sources (3)
The certificate must contain the statutory information required by §102 and must be drafted so stock-based terms are correctly adapted for a nonstock corporation under §114.
- Deadline
- At formation.
- Fee
- Included in the formation fee.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- One time; later amendment if a filed provision changes
- How to comply
- Complete the required certificate provisions and attach tailored language when the template is insufficient.
- Official form or portal
- Certificate of Incorporation; Delaware Code Online.
Applies to: A new domestic Delaware nonstock corporation.
- Membership rights and voting structure should be stated or allocated consistently between the certificate and bylaws.
- Missing or internally inconsistent provisions can cause rejection and later governance disputes.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 2 more
View official sources (3)
Use governing-document language limited to qualifying exempt purposes and preserving charitable assets. Do not assume the minimum state template by itself satisfies the federal organizational test.
- Deadline
- At formation when possible, otherwise before or during the federal exemption application.
- Fee
- Included at formation; later amendment fee must be confirmed under the current exempt-corporation schedule.
- Filing agency
- Delaware Department of State, Division of Corporations
- Responsible party
- Delaware Department of State, Division of Corporations; Internal Revenue Service
- Frequency
- One time or amendment
- How to comply
- Add tailored provisions to the certificate or file a certificate of amendment if needed.
- Official form or portal
- Certificate of Incorporation; Certificate of Amendment; IRS Publication 557.
Applies to: A Delaware nonstock corporation intending to apply for or preserve federal section 501(c)(3) recognition.
- Division acceptance is not an IRS determination.
- Inadequate language can delay or prevent federal recognition and create inconsistent asset restrictions.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 2 more
View official sources (3)
One or more persons, partnerships, associations, or corporations may act as incorporators by signing and filing the certificate.
- Deadline
- At formation.
- Fee
- Included in the formation fee.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- One time
- How to comply
- Identify and obtain execution by an authorized incorporator.
- Official form or portal
- Certificate of Incorporation.
Applies to: New domestic Delaware corporations.
- An incorporator need not remain a director, officer, or member after organization unless separately selected.
- An unauthorized or incomplete execution can cause rejection or later challenge.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 1 more
View official sources (2)
The name must satisfy DGCL naming rules and be distinguishable in the Division’s records. Words regulated by banking, insurance, education, professions, or other programs can require additional approval.
- Deadline
- At formation, foreign qualification, or name amendment.
- Fee
- Name review is included in the entity filing fee.
- Filing agency
- Delaware Department of State, Division of Corporations
- Responsible party
- Delaware Department of State, Division of Corporations; activity-specific regulators
- Frequency
- Event-triggered
- How to comply
- Search the Division’s records and obtain any activity-specific approval before filing.
- Official form or portal
- Division of Corporations name search and applicable certificate.
Applies to: Domestic and foreign corporations selecting or changing a Delaware name.
- State name availability does not create trademark rights.
- An unavailable or unauthorized name can cause rejection or regulatory problems.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 1 more
View official sources (2)
An optional reservation holds an available name for 120 days. The current online fee is $75.
- Deadline
- Before the intended entity filing when a temporary hold is needed.
- Fee
- $75.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- One reservation period
- How to comply
- Submit the online name-reservation request and payment.
- Official form or portal
- Name Reservation portal.
Applies to: A person seeking to hold a Delaware corporate name before formation or another name filing.
- Reservation does not create the corporation or trademark rights.
- Without a reservation, another filer may obtain the name before the planned filing.
Last verified: 2026-08-02
Official sources: Delaware Department of State, Division of Corporations and 1 more
View official sources (2)
Delaware moved trade-name registration from county Superior Court filings to a statewide One Stop registry on February 2, 2026. Registration costs $25 and does not expire, but the underlying business license or $25 annual Trade Name–Only License must remain active.
- Deadline
- Before using the trade name in Delaware; maintain the associated license through each calendar year of use.
- Fee
- $25 trade-name registration; $25 annual Trade Name–Only License when no ordinary business license is active.
- Filing agency
- Delaware Division of Revenue
- Responsible party
- Delaware Division of Revenue; Delaware One Stop
- Frequency
- One-time registration plus annual license maintenance
- How to comply
- Register through One Stop and associate the trade name with the appropriate active license.
- Official form or portal
- Delaware One Stop Trade Names.
Applies to: A nonprofit operating publicly under a name different from its legal entity name.
- Trade names previously registered with Superior Court remain recognized; the new system does not itself create trademark protection.
- Failure to use the statewide registry or maintain the license can leave the public name unsupported and expose the organization to licensing consequences.
Last verified: 2026-08-02
Official sources: Delaware One Stop; Delaware Division of Revenue and 2 more
View official sources (3)
Maintain a qualifying registered agent with a Delaware registered office for service of process and official notices.
- Deadline
- At formation or foreign qualification and continuously thereafter.
- Fee
- No separate fee when designated in the formation or qualification filing.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Continuous
- How to comply
- Designate the agent in the entity filing and file the applicable change document when information changes.
- Official form or portal
- Certificate of Incorporation; Foreign Qualification; registered-agent change filing.
Applies to: Domestic and registered foreign Delaware corporations.
- The registered office is distinct from the principal business address.
- Failure to maintain the agent can cause missed service and statutory forfeiture proceedings.
- Pennsylvania registered agent required
- North Carolina registered agent required
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 2 more
View official sources (3)
File the statutory change document rather than relying on an address update elsewhere. The August 2026 schedule lists a $5 fee for an exempt corporation’s change of registered agent or office.
- Deadline
- Promptly when the registered agent or office changes.
- Fee
- $5 for an exempt corporation; ordinary corporation fee $50 under the current schedule.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Event-triggered
- How to comply
- Submit the applicable change filing with payment.
- Official form or portal
- Forms by Document Type; current fee schedule.
Applies to: A domestic exempt corporation changing its registered agent or registered office.
- Agent resignation and corporation-initiated changes follow different statutory paths.
- An unfiled change leaves the old agent or office on the public record and can cause failed service.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 2 more
View official sources (3)
Corporate documents must be delivered through a currently accepted channel with the required cover memo, contact information, service priority, return method, and payment authorization.
- Deadline
- With each public filing.
- Fee
- No separate standard-method fee; filing and optional service fees apply.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Event-triggered
- How to comply
- Use the current Document Upload Service or another method accepted by the Division.
- Official form or portal
- Forms by Document Type; Division fee and expedited-service pages.
Applies to: A filer submitting formation, amendment, merger, dissolution, revival, or foreign-corporation documents.
- Fax and expedited-service requirements can differ by document and service level.
- An incomplete cover memo, invalid payment, or unsupported delivery method can delay or reject the filing.
Last verified: 2026-08-02
Official sources: Delaware Department of State, Division of Corporations and 2 more
View official sources (3)
A filed instrument generally becomes effective when filed unless it states a legally permitted later date or time. A delayed effective date generally cannot be more than 90 days after filing.
- Deadline
- State the delayed provision in the instrument at filing.
- Fee
- No separate delayed-effectiveness fee stated.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Event-triggered
- How to comply
- Include the delayed-effective provision in the filed certificate and coordinate the transaction closing accordingly.
- Official form or portal
- Applicable corporate certificate.
Applies to: A corporation filing a certificate that permits delayed effectiveness.
- Special statutory instruments can have different rules; use the transaction-specific provision.
- An incorrect effective date can disrupt governance, contracts, tax timing, or transaction closing.
Last verified: 2026-08-02
View official source
The current schedule lists one-hour service at $1,000, two-hour service at $500, same-day service generally at $200 but $100 for incorporation and new foreign qualification, and 24-hour service generally at $100 but $50 for incorporation and new foreign qualification.
- Deadline
- Submit within the Division’s service cutoff and mark the requested priority.
- Fee
- One hour $1,000; two hours $500; same day $100 or $200 depending on filing; 24 hour $50 or $100 depending on filing.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Event-triggered
- How to comply
- Select the service on the cover memo and pay the expedited charge in addition to the filing fee.
- Official form or portal
- Expedited Services; August 2026 Fee Schedule.
Applies to: A filer needing faster Division of Corporations processing.
- Expedited processing is not substantive preclearance and does not guarantee acceptance of a defective document.
- Incorrect priority, timing, or payment can cause the document to be processed at a slower level.
Last verified: 2026-08-02
Official sources: Delaware Department of State, Division of Corporations and 1 more
View official sources (2)
The August 2026 schedule lists a short-form good-standing certificate at $50, a long-form certificate at $175, and certified copies at $50 plus $2 per page.
- Deadline
- When a bank, grantor, regulator, transaction party, or other requester needs the document.
- Fee
- Short-form good standing $50; long-form $175; certified copy $50 plus $2 per page.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Event-triggered
- How to comply
- Order through the Division’s certificate or records service.
- Official form or portal
- More Information — Certificates and Certified Copies.
Applies to: A corporation needing evidence of status or certified filed documents.
- Availability of a certificate depends on current corporate status and payment of required reports, fees, and taxes.
- Using an uncertified or stale record can delay a transaction or application.
Last verified: 2026-08-02
Official sources: Delaware Department of State, Division of Corporations and 1 more
View official sources (2)
The reviewed formation, annual-report, and fee materials establish the recurring annual report but do not identify a separate post-formation initial report. Safe wording should not convert that omission into an absolute statewide negative.
- Deadline
- No separate initial-report deadline was affirmatively established.
- Fee
- No separate fee confirmed.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Not established
- How to comply
- Check the entity record and annual-report portal after formation; do not invent a separate filing.
- Official form or portal
- Division of Corporations entity record and annual-report portal.
Applies to: New domestic Delaware nonstock corporations.
- Specially chartered or regulated entities can have separate commencement reports outside the ordinary DGCL workflow.
- An incorrect negative could omit an account-generated task; an incorrect positive would invent a filing.
Verification in progress. Safe approach: The reviewed ordinary formation and annual-report workflow identifies the recurring annual report but does not identify a separate post-formation initial report; do not state an absolute statewide negative. Unresolved: Determine whether the Division of Corporations can affirmatively confirm that no separate post-formation initial report applies to an ordinary Delaware nonstock corporation; specially chartered or regulated entities may have separate commencement reports. Why the official evidence is insufficient: A material negative cannot be established solely from omission in the reviewed formation and annual-report materials. Needed to resolve: Delaware Department of State, Division of Corporations; existing sources DE-S015, DE-S016, and DE-S017; obtain express Division confirmation of the ordinary workflow and any special-entity exceptions. Risk if this is treated as settled: An absolute statement could either invent an initial filing or cause an organization subject to a special commencement report to omit it.
- New Jersey initial report required
- Minnesota initial report required
Last verified: 2026-08-02
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Delaware Department of State, Division of Corporations and 2 more
View official sources (3)
The current DGCL formation statute and Division certificate workflow do not require newspaper publication for ordinary incorporation, but the reviewed sources do not affirmatively eliminate every special-purpose, judicial, or local notice.
- Deadline
- No ordinary formation-publication deadline was identified.
- Fee
- No universal publication fee confirmed.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Not established
- How to comply
- Use the ordinary Division filing workflow and separately screen special-purpose and court-supervised proceedings.
- Official form or portal
- Certificate of Incorporation; Delaware Code Online.
Applies to: Ordinary domestic Delaware nonstock corporations.
- Claims notices, trade names, regulated activities, and dissolution proceedings are separate.
- An overbroad negative could omit a special statutory or local notice.
Verification in progress. Safe approach: The current ordinary DGCL certificate workflow does not identify newspaper publication, but that omission does not establish that every special-purpose, judicial, or local notice is absent. Unresolved: Determine whether current Delaware law or Division guidance affirmatively eliminates newspaper or other publication for every ordinary nonprofit formation while preserving separate claims, trade-name, regulated-activity, judicial, and local notices. Why the official evidence is insufficient: No current official source reviewed states an unqualified statewide no-publication rule. Needed to resolve: Delaware Department of State, Division of Corporations; existing sources DE-S001 and DE-S015; obtain express statutory or Division confirmation before using an unqualified no-publication statement. Risk if this is treated as settled: Overstatement could cause a special-purpose entity or proceeding to skip a legally distinct publication or notice requirement.
Last verified: 2026-08-02
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Delaware General Assembly, Division of Research and 1 more
View official sources (2)
Governance and internal records
These are internal duties rather than filings, so almost nothing here goes to an agency. Delaware does not impose a universal three-director minimum and does not mandate one officer-title set: the governing documents decide, within the DGCL framework. This group also covers members, meetings, fiduciary process, records, indemnification, and donor-restricted funds under UPMIFA.
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 ordinarily internal records.
- Deadline
- Promptly after incorporation and before relying on corporate authority.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance
- Frequency
- One time; bylaws amended as needed
- How to comply
- Use incorporator or board action permitted by the certificate, bylaws, and DGCL and retain the records.
- Official form or portal
- Bylaws, organizational minutes, and written consents.
Applies to: New domestic Delaware nonstock corporations.
- A filed certificate does not replace bylaws or organizational minutes.
- Operating without valid organizational authority can impair banking, contracts, exemption applications, and later approvals.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 2 more
View official sources (3)
The board must have one or more natural persons, with the number fixed by or under the certificate or bylaws. Delaware does not require three directors for every ordinary nonstock corporation.
- Deadline
- At organization and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Fix the board size in or under the governing documents and fill positions through valid corporate action.
- Official form or portal
- Certificate, bylaws, minutes, annual report.
Applies to: Ordinary Delaware nonstock corporations.
- Federal tax, grant, accreditation, or program rules can make a larger independent board prudent or required, but those are not a universal DGCL minimum.
- A board below the governing-document minimum may be unable to act validly and can make annual reports inaccurate.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 1 more
View official sources (2)
The DGCL does not impose a universal Delaware-residency requirement on directors or officers. Qualifications can be set in the certificate or bylaws.
- Deadline
- At each appointment or election.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Apply the certificate, bylaws, and any activity-specific regulator requirements.
- Official form or portal
- Certificate, bylaws, and minutes.
Applies to: Directors and officers of an ordinary Delaware nonstock corporation.
- The registered agent and registered office must be in Delaware even when directors and officers are not.
- Adding or ignoring a qualification not found in the governing documents can invalidate appointments or exclude eligible candidates.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 1 more
View official sources (2)
The certificate and bylaws should identify whether the corporation has members and how membership interests, classes, voting, and approvals work. Donors, volunteers, or program participants are not automatically statutory members.
- Deadline
- At formation and for each member action.
- Fee
- Included in formation; amendment fee applies if the certificate changes.
- Filing agency
- Delaware Department of State
- Responsible party
- Internal corporate governance; Delaware Department of State for filed provisions
- Frequency
- Continuous and event-triggered
- How to comply
- State the structure in the governing documents and maintain accurate membership records.
- Official form or portal
- Certificate, bylaws, member ledger, notices, ballots, and consents.
Applies to: All new Delaware nonstock corporations; member-governance duties apply only when statutory members exist.
- A nonprofit nonstock corporation under §114 has no membership interests, while another nonstock corporation may have members; classification must be checked carefully.
- Failure to preserve member rights can invalidate elections, amendments, mergers, asset sales, conversions, or dissolution approvals.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 2 more
View official sources (3)
Use the applicable statutory and bylaw procedures for regular and special meetings, notice, participation by communications equipment, quorum, voting, action without a meeting, and delegation to committees.
- Deadline
- At each governance action.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Use notices, minutes, ballots, proxies where permitted, and written consents retained in the corporate records.
- Official form or portal
- Bylaws, minutes, and written consents.
Applies to: Directors, committees, and members when applicable.
- Director written consent is generally unanimous unless the certificate permits the statutory alternative; member consent rules are separately governed.
- Defective procedure can make approvals challengeable and impair major transactions.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 2 more
View official sources (3)
A corporation with members must follow §211 and the governing documents for annual and special meetings. A nonmember corporation does not have a member annual meeting merely by analogy to a stock corporation.
- Deadline
- At the annual time fixed by the bylaws or as otherwise required by law.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Annual and event-triggered
- How to comply
- Schedule, notice, and document the meeting or use a lawful alternative action where available.
- Official form or portal
- Bylaws, notices, minutes, and member consents.
Applies to: Delaware nonstock corporations with statutory members.
- Board meetings and annual corporate reports remain separate obligations.
- Failure to hold or properly replace a required meeting can disrupt elections and member approvals.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 1 more
View official sources (2)
Appoint officers as provided in the bylaws or board resolutions. The corporation must assign responsibility for recording proceedings and authenticating corporate records, but the DGCL does not impose one universal president-secretary-treasurer title set on every nonstock corporation.
- Deadline
- Promptly after organization and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Appoint officers by valid board action and document authority and duties.
- Official form or portal
- Bylaws, board resolutions, minutes, annual report.
Applies to: Delaware nonstock corporations.
- Activity-specific laws, contracts, or governing documents can require additional titles or separation of duties.
- Missing officer functions can impair execution, recordkeeping, banking, and public filings.
- Pennsylvania required officers required
- West Virginia required officers required
Last verified: 2026-08-02
View official source
Unless the certificate or bylaws provide otherwise, one person may hold two or more offices.
- Deadline
- At each officer appointment.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Document combined offices and any signing authority in board action and public reports.
- Official form or portal
- Bylaws, minutes, and annual report.
Applies to: Delaware nonstock corporations assigning multiple officer roles.
- A transaction can still require separate approvals or signatures even when one person holds multiple offices.
- Ignoring a governing-document separation rule can invalidate an appointment or transaction signature.
- New Jersey officer role restrictions required in some cases
- Virginia officer role restrictions required in some cases
Last verified: 2026-08-02
View official source
Act in the corporation’s interests, disclose material interests, use disinterested approval where available, document comparability for compensation, and avoid unauthorized private benefit, loans, or distributions.
- Deadline
- At each material or conflicted decision.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance; Delaware courts; Internal Revenue Service where federal tax rules apply
- Frequency
- Continuous and event-triggered
- How to comply
- Use disclosures, recusals, independent review, resolutions, and minutes.
- Official form or portal
- Conflict disclosures, board minutes, compensation records.
Applies to: Directors, officers, committee members, and persons exercising delegated authority.
- Section 144 provides statutory safe-harbor conditions but does not eliminate broader fiduciary review or federal private-benefit rules.
- Improper transactions can be voidable and can produce fiduciary liability, restitution, tax consequences, or loss of exemption.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 1 more
View official sources (2)
Maintain accurate corporate and financial records and respond to valid inspection demands under the DGCL and governing documents.
- Deadline
- Continuously; inspection is request-based.
- Fee
- No state filing fee; reasonable production costs may apply.
- Filing agency
- Delaware Court of Chancery
- Responsible party
- Internal corporate governance; Delaware Court of Chancery
- Frequency
- Continuous
- How to comply
- Use secure paper or electronic systems and document inspection requests and responses.
- Official form or portal
- Corporate record book and accounting system.
Applies to: Every Delaware nonstock corporation.
- Member and director inspection rights, purposes, and available records can differ; federal and grant retention rules may require longer periods.
- Missing records can impair governance, tax compliance, grants, audits, transactions, and litigation.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 1 more
View official sources (2)
The DGCL permits indemnification, expense advancement, and insurance under defined conditions. The certificate, bylaws, agreements, and board determinations should be coordinated with the statute.
- Deadline
- When a claim, proceeding, advancement request, or insurance decision arises.
- Fee
- No state filing fee; insurance and defense costs vary.
- Responsible party
- Internal corporate governance; Delaware courts
- Frequency
- Event-triggered
- How to comply
- Use written determinations, undertakings, agreements, and insurance policies as permitted.
- Official form or portal
- Bylaws, indemnification agreement, board resolution, insurance policy.
Applies to: Directors, officers, employees, agents, and volunteers facing claims or proceedings.
- Protection can be limited for bad faith, improper benefit, or other excluded conduct; volunteer status does not decide employment-law coverage.
- Improper advancement or indemnification can require repayment and expose decision-makers or assets.
Last verified: 2026-08-02
View official source
Invest, appropriate, spend, modify, and release restrictions consistently with the gift instrument and Delaware UPMIFA. Preserve documentation of donor intent and board decisions.
- Deadline
- Continuously and before modifying or spending restricted funds.
- Fee
- No routine filing fee; court or professional costs can apply.
- Filing agency
- Delaware Court of Chancery
- Responsible party
- Internal corporate governance; Delaware Court of Chancery; Delaware Department of Justice where charitable oversight applies
- Frequency
- Continuous and event-triggered
- How to comply
- Maintain gift instruments and fund records; use the statutory release or court process when modification is necessary.
- Official form or portal
- Gift agreement, board records, UPMIFA petition or consent process as applicable.
Applies to: A nonprofit holding donor-restricted endowment, program, capital, or other institutional funds.
- Corporate conversion, merger, asset sale, or dissolution does not erase donor restrictions.
- Misuse can create restitution, fiduciary, donor, Attorney General, tax, and litigation exposure.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 1 more
View official sources (2)
Annual reports, franchise tax, status, revival, and structural changes
The domestic exempt-corporation annual report is due March 1 for the preceding calendar year and carries a $25 report fee. That fee is not franchise tax, and the two must not be merged. This group also separates nonexempt reporting, delinquency, void status, registered-agent forfeiture, and the two revival paths under the law effective August 1, 2026: $189 plus arrears in general, $5 plus arrears for a qualifying exempt corporation. Two entries remain VERIFICATION IN PROGRESS on entity-specific structural fees and on transaction-specific conversion questions.
File the annual report for the preceding calendar year by March 1 through the Division’s online system. The current annual-report fee is $25.
- Deadline
- March 1 each year for the preceding calendar year.
- Fee
- $25 annual-report fee.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Annual
- How to comply
- File online through the Annual Report and Tax Instructions portal.
- Official form or portal
- Annual Report and Tax Instructions Portal.
Applies to: A domestic corporation classified by the Division of Corporations as exempt.
- Exemption from franchise tax does not eliminate the annual report or its fee.
- Late or missing reports can impair good standing and contribute to void or forfeiture consequences.
- Pennsylvania annual or biennial report required
- Texas annual or biennial report required in some cases
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 3 more
View official sources (4)
An exempt corporation owes the annual-report fee but is exempt from Delaware corporate franchise tax. The two charges are legally and operationally distinct.
- Deadline
- With each March 1 annual-report cycle.
- Fee
- $25 report fee; no franchise tax for a corporation properly classified as exempt.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Annual
- How to comply
- File the annual report and pay the report fee shown by the entity-specific portal.
- Official form or portal
- Annual Report and Tax Instructions Portal.
Applies to: Domestic Delaware exempt corporations.
- A nonexempt nonstock corporation can owe franchise tax and a different report fee.
- Describing the corporation as having no annual filing can produce delinquency; treating the fee as franchise tax can corrupt implementation logic.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 2 more
View official sources (3)
Provide the entity information required by §502 and the live portal, including business activity, principal location, officers, and directors. Keep internal records aligned with the public filing.
- Deadline
- With the annual report by the applicable deadline.
- Fee
- Included in the annual-report fee.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Annual
- How to comply
- Complete every required online field and certify the filing.
- Official form or portal
- Annual Report and Tax Instructions Portal.
Applies to: Domestic Delaware exempt and nonexempt corporations filing the annual report.
- The portal is entity-specific; do not assume a paper form or a fixed field layout.
- Incomplete or inaccurate information can cause rejection, false public records, and status problems.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 2 more
View official sources (3)
A nonexempt corporation remains in the ordinary domestic annual-report and franchise-tax system. The current report fee is $50, and the minimum franchise-tax calculation must be applied separately.
- Deadline
- March 1 each year for the preceding calendar year.
- Fee
- $50 annual-report fee plus applicable franchise tax; current statutory minimum commonly begins at $175 under the authorized-shares method and $400 under the assumed-par-value method.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Annual
- How to comply
- File and pay through the entity-specific annual-report portal.
- Official form or portal
- Annual Report and Tax Instructions Portal.
Applies to: A domestic nonstock corporation that is not classified as exempt.
- The exact tax depends on the corporation’s authorized structure and portal calculation; do not apply stock-corporation formulas to an entity without confirming its record.
- Failure to file and pay can create penalties, interest, loss of good standing, and void status.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 3 more
View official sources (4)
A delinquent domestic corporation is subject to a $200 penalty and interest at 1.5% per month on the tax and penalty, in addition to the unpaid report fee or tax.
- Deadline
- Immediately after delinquency and before requesting good standing or completing a status-dependent filing.
- Fee
- $200 penalty plus 1.5% monthly interest and unpaid amounts.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Event-triggered
- How to comply
- File the missing report and pay all amounts through the portal or Division instructions.
- Official form or portal
- Annual Report and Tax Instructions Portal.
Applies to: A domestic corporation that misses the March 1 report or payment deadline.
- The penalty applies to the domestic tax/report delinquency system; foreign corporations use a separate $250 late penalty.
- Delinquency prevents good standing and can progress to void status.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 1 more
View official sources (2)
If the required tax or report remains unpaid for one year, the charter can become void under §510 and the Secretary may issue a proclamation under §511.
- Deadline
- After the statutory one-year delinquency period; cure before relying on corporate status.
- Fee
- Back reports, fees, taxes, penalties, interest, and revival charges apply.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Event-triggered
- How to comply
- Resolve the account and use the appropriate revival process.
- Official form or portal
- Annual-report portal; Certificate of Revival.
Applies to: A domestic corporation remaining delinquent for the statutory period.
- Void status from tax/report default is distinct from registered-agent forfeiture and foreign-corporation revocation.
- A void corporation loses active status and cannot obtain ordinary good-standing evidence until revived.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 1 more
View official sources (2)
Registered-agent default can lead to statutory notice and forfeiture independently of annual-report and franchise-tax delinquency.
- Deadline
- Maintain continuously; cure immediately after notice or agent resignation.
- Fee
- Agent replacement and filing fees apply; exempt change fee currently $5.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Continuous and event-triggered
- How to comply
- Appoint a successor agent and file the required change or restoration document.
- Official form or portal
- Registered-agent change filing; Division status record.
Applies to: A domestic corporation that lacks a qualifying registered agent or office.
- Do not label every loss of status as tax voiding; the statutory cause determines the restoration procedure.
- The corporation can lose its charter status and miss service of process.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 1 more
View official sources (2)
File the appropriate certificate of revival, obtain the required internal authorization, and cure back obligations. The current general revival fee is $189.
- Deadline
- Before resuming reliance on active corporate status.
- Fee
- $189 general revival filing fee plus all back reports, taxes, fees, penalties, and interest.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Event-triggered
- How to comply
- Adopt the required authorization, file the certificate, and cure the account.
- Official form or portal
- Certificate of Revival; annual-report portal.
Applies to: A domestic corporation whose certificate became forfeited, void, or expired and that does not qualify for the exempt-corporation revival fee.
- The current §312 text reflects amendments effective August 1, 2026; older revival summaries may not describe the current approval mechanics.
- Acting while void or forfeited can create status, contract, governance, and litigation risk.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 2 more
View official sources (3)
File the exempt-corporation revival certificate and pay the $5 filing fee, while completing all required annual reports and paying any report fees or other amounts.
- Deadline
- Before resuming active status.
- Fee
- $5 exempt revival filing fee plus back reports and other amounts due.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Event-triggered
- How to comply
- File the exempt revival certificate and cure the entity account.
- Official form or portal
- Exempt Corporation Forms; annual-report portal.
Applies to: A domestic corporation that qualifies for revival as an exempt corporation under §313.
- Eligibility depends on Delaware exempt-corporation status, not merely a federal determination letter.
- Paying only the revival fee does not restore compliance if reports or other obligations remain outstanding.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 3 more
View official sources (4)
Revival generally restores the charter and validates corporate acts as provided by the DGCL, but it does not automatically erase intervening rights, liabilities, tax accounts, or activity-specific defaults.
- Deadline
- At revival and when evaluating acts taken during the inactive period.
- Fee
- Included in revival and back-compliance costs.
- Filing agency
- Delaware Department of State, Division of Corporations
- Responsible party
- Delaware Department of State, Division of Corporations; Delaware courts
- Frequency
- Event-triggered
- How to comply
- Review the certificate, status history, and material acts; obtain legal review for contested intervening rights.
- Official form or portal
- Certificate of Revival; certificate of status after revival.
Applies to: A corporation completing revival after void, forfeited, or expired status.
- The precise effect can depend on the cause of status loss and the rights of third parties.
- Overstating retroactivity can create contract, title, litigation, or regulatory error.
Last verified: 2026-08-02
View official source
Good-standing evidence is available only when the Division’s records show the corporation has cured the obligations relevant to the requested certificate.
- Deadline
- After cure and before a status-dependent transaction or application.
- Fee
- Certificate fee $50 short form or $175 long form, plus cure costs.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Event-triggered
- How to comply
- Complete account and charter cures, then order the certificate.
- Official form or portal
- Annual-report portal; certificate-order service.
Applies to: A corporation needing evidence of good standing after delinquency or revival.
- A certificate of status does not prove federal tax exemption, charity compliance, local licensing, or tax-account closure.
- Ordering too early can return an adverse status or delay the transaction.
Last verified: 2026-08-02
Official sources: Delaware Department of State, Division of Corporations and 2 more
View official sources (3)
Adopt the amendment through the applicable nonstock approval path and file the certificate with the Division.
- Deadline
- Before relying on the amended public provision.
- Fee
- Current standard amendment fee $214; exempt-corporation fee may vary and must be confirmed.
- Filing agency
- Delaware Department of State, Division of Corporations
- Responsible party
- Delaware Department of State, Division of Corporations; internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Approve the amendment, file the current certificate, and pay the entity-specific fee.
- Official form or portal
- Certificate of Amendment; August 2026 Fee Schedule.
Applies to: A nonstock corporation changing its name, purpose, membership rights, governance provisions, or another certificate term.
- Member and nonmember corporations use different approval logic under §114 and the governing documents.
- An unapproved or unfiled amendment can be ineffective and create inconsistent records.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 3 more
View official sources (4)
A restatement and a correction are different statutory tools. Use the approval path and filing document that matches the substantive change or qualifying error.
- Deadline
- Before relying on the consolidated or corrected public record.
- Fee
- Transaction-specific; current standard correction of incorporation fee $199, while exempt-corporation fees can vary.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Event-triggered
- How to comply
- Adopt and file the appropriate restatement or correction document.
- Official form or portal
- Forms by Document Type; August 2026 Fee Schedule.
Applies to: A corporation consolidating amendments or correcting a filed instrument.
- Exempt-corporation charges require entity-specific confirmation when the fee schedule says they may vary.
- Using correction to make an unauthorized substantive amendment can be rejected or ineffective.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 3 more
View official sources (4)
The August 2026 schedule publishes standard fees but repeatedly directs exempt corporations to contact the Division for the applicable charge. Do not substitute a stock or ordinary-corporation fee.
- Deadline
- Before each affected structural filing.
- Fee
- Official confirmation required for the exact exempt-corporation fee.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Event-triggered
- How to comply
- Obtain the entity-specific fee from the Division and preserve the confirmation with the filing record.
- Official form or portal
- August 2026 Fee Schedule; applicable exempt form.
Applies to: A Delaware exempt corporation making a structural public filing for which the current schedule says exempt fees may vary.
- Formation, annual report, agent change, dissolution, and exempt revival fees that are expressly stated elsewhere are unaffected.
- Using the wrong fee can delay or reject a time-sensitive transaction.
Verification in progress. Safe approach: The current schedule publishes standard structural-filing fees but directs exempt corporations to contact the Division for the applicable charge; do not substitute a stock or ordinary-corporation fee. Unresolved: Determine the live entity-specific exempt-corporation charge for each amendment, correction, merger, conversion, or comparable structural filing; the expressly stated formation, annual-report, agent-change, dissolution, and exempt-revival fees remain unaffected. Why the official evidence is insufficient: The live entity-specific exempt charge is not published for every listed transaction. Needed to resolve: Delaware Department of State, Division of Corporations; existing sources DE-S012, DE-S014, and DE-S018; obtain written or portal confirmation for the specific transaction. Risk if this is treated as settled: Publishing a standard fee as the exempt fee could undercharge or overcharge the filing and delay or reject the transaction.
Last verified: 2026-08-02
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Delaware Department of State, Division of Corporations and 2 more
View official sources (3)
Use the transaction-specific filing for certificate or registered-agent changes and use the annual report for reportable officer, director, and address information. Do not assume one filing updates tax, charity, employment, or local records.
- Deadline
- Promptly after the triggering change and by the next report deadline where the report is the authorized update method.
- Fee
- Filing-specific.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Event-triggered and annual
- How to comply
- Submit the correct Division document and separately update other agencies.
- Official form or portal
- Forms by Document Type; annual-report portal.
Applies to: Domestic and foreign corporations when public information changes.
- A principal address change is not the same as a registered-office change.
- Stale records can cause missed service, rejected certificates, and inconsistent agency accounts.
Last verified: 2026-08-02
Official sources: Delaware Department of State, Division of Corporations and 3 more
View official sources (4)
Adopt the transaction through the applicable board and member approval path, protect membership and charitable interests, and file the required merger or consolidation instrument.
- Deadline
- Before the transaction becomes effective.
- Fee
- Current standard merger fee $259; exact exempt-corporation fee must be confirmed.
- Filing agency
- Delaware Department of State, Division of Corporations
- Responsible party
- Delaware Department of State, Division of Corporations; internal governance
- Frequency
- Event-triggered
- How to comply
- Approve and file the transaction-specific merger or consolidation document.
- Official form or portal
- Forms by Document Type; August 2026 Fee Schedule.
Applies to: A Delaware nonstock corporation merging or consolidating with another eligible entity.
- Nonstock-to-stock and charitable-asset transactions require heightened classification and asset review.
- A defective approval or filing can leave the transaction ineffective and can misallocate liabilities or restricted assets.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 3 more
View official sources (4)
Title 8 authorizes several structural transactions, but availability and approval differ by entity type and destination. Do not assume a stock-corporation transaction is available to a charitable nonstock corporation on identical terms.
- Deadline
- Before approving or filing the transaction.
- Fee
- Transaction-specific; exempt fee and required instruments must be confirmed.
- Filing agency
- Delaware Department of State, Division of Corporations
- Responsible party
- Delaware Department of State, Division of Corporations; internal governance; Delaware Department of Justice or court when charitable assets are implicated
- Frequency
- Event-triggered
- How to comply
- Obtain transaction-specific Division instructions and analyze charter, member, tax, and restricted-asset consequences.
- Official form or portal
- DGCL merger/conversion subchapter; applicable Division form.
Applies to: A Delaware nonstock or charitable corporation considering a change of entity form or jurisdiction.
- Federal, Delaware tax, foreign qualification, and local accounts require separate follow-through.
- An unavailable or incorrectly approved transaction can be rejected or can endanger charitable assets and tax status.
Verification in progress. Safe approach: Title 8 authorizes structural transactions, but a charitable nonstock corporation must use the transaction-specific entity, approval, filing, fee, and charitable-asset path rather than assume stock-corporation treatment. Unresolved: Determine whether the proposed conversion, domestication, transfer, or continuance is legally available for the specific nonstock entity and destination, what approvals and filing apply, what exempt fee applies, and whether charitable assets require DOJ or court involvement; federal, tax, foreign, and local follow-through remains separate. Why the official evidence is insufficient: Entity-type availability, exact exempt fee, and charitable-asset review depend on the proposed counterpart and destination. Needed to resolve: Delaware Department of State, Division of Corporations; Delaware Department of Justice or Delaware Court of Chancery when charitable assets are implicated; existing sources DE-S007, DE-S002, DE-S012, DE-S030, and DE-S033; obtain transaction-specific official confirmation. Risk if this is treated as settled: A categorical transaction path could authorize an unavailable conversion, use the wrong approval or fee, or transfer restricted assets without required oversight.
Last verified: 2026-08-02
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Delaware General Assembly, Division of Research and 4 more
View official sources (5)
Follow §271 as adapted by §114, the governing documents, and donor restrictions. A corporate approval does not authorize diversion of restricted or charitable assets.
- Deadline
- Before signing or closing the transaction.
- Fee
- No separate Division filing fee unless another public filing is triggered; professional and court costs can apply.
- Filing agency
- Delaware Court of Chancery
- Responsible party
- Internal corporate governance; Delaware Court of Chancery; Delaware Department of Justice where applicable
- Frequency
- Event-triggered
- How to comply
- Approve the transaction, document valuation and conflicts, obtain required member consent, and address restricted funds.
- Official form or portal
- Board and member resolutions; asset agreement; UPMIFA process as applicable.
Applies to: A nonstock corporation selling, leasing, or exchanging substantially all assets outside the ordinary course.
- Ordinary-course asset dispositions do not use the same approval threshold; regulated facilities can require separate agency approval.
- A defective sale can be challenged and can produce fiduciary, charitable-trust, tax, and restitution exposure.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 3 more
View official sources (4)
The Division’s terminal forms and status system require the corporation to resolve applicable annual-report and tax obligations. A final corporate filing does not erase arrears.
- Deadline
- Before the terminal filing is accepted and as required for the final calendar year.
- Fee
- All outstanding reports, fees, taxes, penalties, and interest plus the transaction fee.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Event-triggered
- How to comply
- Review the entity account, file missing reports, pay amounts, and submit the terminal document.
- Official form or portal
- Annual-report portal; applicable dissolution, merger, conversion, or withdrawal form.
Applies to: A domestic corporation preparing to dissolve, merge out, convert, or otherwise terminate its Delaware charter.
- Revenue, employer, gaming, alcohol, lobbying, campaign, and local accounts close separately.
- Unresolved corporate obligations can block filing and leave the entity in adverse status.
Last verified: 2026-08-02
Official sources: Delaware Department of State, Division of Corporations and 3 more
View official sources (4)
Foreign nonstock corporations
Applies when a nonprofit formed in another jurisdiction transacts business in Delaware. Qualification costs $245 and comes before the activity unless a statutory exclusion applies. The foreign annual report is due June 30 with a $250 fee, which is a separate track from the March 1 domestic report. Withdrawal, delinquency, and reinstatement are each their own procedure, and foreign reinstatement is not domestic revival.
Obtain Delaware authority before transacting business in the State, unless the activity falls within a statutory exclusion. Corporate qualification remains separate from tax, fundraising, employment, and local licensing.
- Deadline
- Before transacting business that requires qualification.
- Fee
- Qualification fee applies.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- One time; ongoing maintenance follows
- How to comply
- Evaluate §373 exclusions, then file the qualification certificate when required.
- Official form or portal
- Qualification of Foreign Corporation.
Applies to: A nonprofit corporation formed under another jurisdiction and entering Delaware activities.
- Maintaining a bank account, holding meetings, defending litigation, and other listed activities can be excluded; the full facts determine the result.
- An unqualified corporation can face statutory disabilities, fees, and enforcement and may be unable to maintain an action until cured.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 1 more
View official sources (2)
File the current qualification document and attach a certificate of existence or good standing from the home jurisdiction dated within six months. The current fee is $245.
- Deadline
- Before required Delaware business activity begins.
- Fee
- $245.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- One time
- How to comply
- Submit the qualification certificate, home-jurisdiction certificate, cover memo, and payment.
- Official form or portal
- Qualification of Foreign Corporation.
Applies to: A foreign corporation required to qualify in Delaware.
- Expedited charges are additional; an activity-specific license can still be required after qualification.
- A missing or stale home-jurisdiction certificate or incorrect fee can cause rejection.
Last verified: 2026-08-02
Official sources: Delaware Department of State, Division of Corporations and 2 more
View official sources (3)
The foreign corporation must maintain a Delaware registered agent and use a compliant alternate name when its legal name cannot be used in Delaware.
- Deadline
- At qualification and continuously; alternate name at qualification or name conflict.
- Fee
- Included in qualification; later agent or name filings have separate fees.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Continuous and event-triggered
- How to comply
- State the agent and any alternate name in the applicable filing and update changes promptly.
- Official form or portal
- Qualification of Foreign Corporation; foreign amendment forms.
Applies to: A foreign corporation qualifying or remaining authorized in Delaware.
- A DBA or trade name does not replace the alternate corporate name required for qualification.
- Failure to maintain the agent or compliant name can cause missed service or revocation.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 3 more
View official sources (4)
File the annual report online by June 30. The current August 2026 form and fee schedule state a $250 annual-report fee.
- Deadline
- June 30 each year.
- Fee
- $250.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Annual
- How to comply
- File online through the Division’s annual-report system.
- Official form or portal
- Annual Report and Tax Instructions Portal.
Applies to: Every foreign corporation authorized in Delaware, including a foreign nonprofit unless a specific law provides otherwise.
- This foreign report is distinct from the domestic exempt March 1 report and from charity or tax filings.
- Missing the deadline causes a $250 late penalty and can progress to revocation.
Last verified: 2026-08-02
Official sources: Delaware Department of State, Division of Corporations and 3 more
View official sources (4)
A delinquent foreign corporation incurs a $250 penalty in addition to the $250 report fee. Continued noncompliance can lead to revocation of authority.
- Deadline
- Immediately after June 30 delinquency.
- Fee
- $250 late penalty plus the $250 report fee and other amounts due.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Event-triggered
- How to comply
- File the report and pay through the foreign annual-report portal; use reinstatement if authority has been revoked.
- Official form or portal
- Annual Report and Tax Instructions Portal; foreign reinstatement filing.
Applies to: A foreign corporation that misses the June 30 annual-report deadline.
- Foreign penalties and revocation rules are distinct from domestic void and revival rules.
- Delinquency can impair status and culminate in revocation of Delaware authority.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 3 more
View official sources (4)
Use the applicable foreign amendment or agent filing and attach home-jurisdiction evidence when required. Current schedule entries include $100 for a foreign name amendment and $50 for purpose or registered-agent changes.
- Deadline
- Promptly after the underlying change and before relying on the changed Delaware record.
- Fee
- $100 foreign name amendment; $50 purpose or registered-agent change under the current schedule; other transactions vary.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Event-triggered
- How to comply
- Submit the transaction-specific foreign filing with attachments and payment.
- Official form or portal
- Foreign Corporation Forms; August 2026 Fee Schedule.
Applies to: A qualified foreign corporation whose charter or Delaware record changes.
- A home-jurisdiction merger, conversion, or change of jurisdiction can require a different filing than an ordinary amendment.
- Stale Delaware records can cause rejection, service failures, or status problems.
Last verified: 2026-08-02
Official sources: Delaware Department of State, Division of Corporations and 2 more
View official sources (3)
File the withdrawal certificate, address final corporate reports and fees, and designate post-withdrawal service as required. The current fee is $175.
- Deadline
- After ceasing Delaware business and before treating qualification as closed.
- Fee
- $175 plus outstanding reports, fees, and penalties.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- One time
- How to comply
- Submit the withdrawal certificate and cure the entity account.
- Official form or portal
- Certificate of Withdrawal of Foreign Corporation.
Applies to: A qualified foreign corporation ending its Delaware authority without a successor transaction.
- Tax, employer, trade-name, fundraising, and local accounts close separately.
- Simply stopping activity does not terminate Delaware authority or future report exposure.
Last verified: 2026-08-02
Official sources: Delaware Department of State, Division of Corporations and 2 more
View official sources (3)
Cure annual reports, fees, and penalties and file the foreign reinstatement document. The current reinstatement filing fee is $125.
- Deadline
- Before resuming reliance on Delaware authority.
- Fee
- $125 plus all outstanding foreign reports, fees, and penalties.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- Event-triggered
- How to comply
- File the reinstatement request and cure the foreign account.
- Official form or portal
- Foreign Corporation Forms; annual-report portal.
Applies to: A foreign corporation whose Delaware authority has been revoked.
- Reinstatement restores Delaware authority; it does not repair home-jurisdiction status or separate agency accounts.
- Using domestic revival terminology or filing can delay restoration and leave the corporation unauthorized.
Last verified: 2026-08-02
Official sources: Delaware Department of State, Division of Corporations and 2 more
View official sources (3)
Charitable solicitation, professional fundraising, internet fundraising, and charitable assets
Delaware has no general statewide registration requirement for charitable organizations or fundraisers, and that conclusion rests on affirmative official authority rather than on silence. It does not switch off the systems around it: truthful solicitation, professional-solicitor contracts and disclosures, telemarketing analysis, municipal solicitation permits, the private-foundation Form 990-PF copy due within 30 days after the federal filing, and Attorney General oversight of charitable assets all remain live. Four entries remain VERIFICATION IN PROGRESS, covering telemarketing, online and platform fundraising, and custody of donations.
Current official Delaware guidance affirmatively states that no state statute requires charitable solicitations or fundraisers to register with the Department of Justice or another state agency.
- Deadline
- No general pre-solicitation registration deadline.
- Fee
- No general statewide charity-registration fee.
- Filing agency
- Delaware Division of Revenue
- Responsible party
- Delaware Division of Revenue; Delaware Department of Justice
- Frequency
- Continuous legal classification
- How to comply
- Do not file an invented charity registration; comply with corporate, tax, professional-solicitor, consumer-protection, telemarketing, and local rules that separately apply.
- Official form or portal
- Fundraisers and Charitable Solicitations.
Applies to: Ordinary charitable organizations and fundraisers soliciting contributions in Delaware.
- Specific activities, local door-to-door solicitation, professional solicitors, charitable gaming, alcohol events, and private foundations have separate requirements.
- Treating the absence of registration as absence of regulation can lead to deceptive-solicitation, telemarketing, local-permit, tax, or qualification violations.
- New Jersey charitable solicitation registration required
- Florida charitable solicitation registration required in some cases
Last verified: 2026-08-02
Official sources: Delaware Division of Revenue and 2 more
View official sources (3)
Because Delaware has no general statewide charity registration, it also does not impose a general charity-registry renewal or annual charity report on ordinary organizations. Corporate annual reports and private-foundation filings remain separate.
- Deadline
- No general charity-renewal deadline.
- Fee
- No general charity-renewal fee.
- Filing agency
- Delaware Division of Revenue
- Responsible party
- Delaware Division of Revenue; Delaware Department of Justice
- Frequency
- Not applicable to ordinary charities
- How to comply
- Maintain applicable corporate, tax, federal, local, and activity-specific filings instead.
- Official form or portal
- Fundraisers and Charitable Solicitations; Non-profit Corporations.
Applies to: Ordinary charitable organizations soliciting in Delaware.
- The absence is limited to a general charity registry; government grants, contracts, gaming, and regulated programs can require financial reports.
- Confusing the systems can cause an organization to skip the Delaware corporate annual report or a private-foundation filing.
- Pennsylvania charity registration renewal required
- Arizona charity registration renewal not required
Last verified: 2026-08-02
Official sources: Delaware Division of Revenue and 2 more
View official sources (3)
Delaware has no general charity-registry financial statement filing and therefore no general statewide charity review or audit bands tied to such a renewal.
- Deadline
- No general charity-registry financial statement deadline.
- Fee
- No general fee.
- Filing agency
- Delaware Division of Revenue
- Responsible party
- Delaware Division of Revenue; Delaware Department of Justice
- Frequency
- Not applicable to ordinary charity registry
- How to comply
- Apply federal, grant, contract, lender, gaming, and regulated-program financial statement requirements separately.
- Official form or portal
- Fundraisers and Charitable Solicitations.
Applies to: Ordinary charitable organizations not subject to a specialized grant, contract, gaming, or regulated-program requirement.
- A particular grant, contract, private foundation, gaming license, or facility can impose its own financial review or audit requirement.
- Invented statewide audit thresholds would misstate Delaware law and can lead to unnecessary cost.
- New Jersey audit and financial statements required in some cases
- West Virginia audit and financial statements required in some cases
Last verified: 2026-08-02
Official sources: Delaware Division of Revenue and 2 more
View official sources (3)
Identify the solicitor and the charitable organization or purpose, avoid deception and material omissions, and preserve accurate representations about use of contributions.
- Deadline
- At every solicitation.
- Fee
- No filing fee.
- Filing agency
- Delaware Department of Justice, Fraud and Consumer Protection Division
- Responsible party
- Delaware Department of Justice, Consumer Protection Unit
- Frequency
- Continuous
- How to comply
- Use approved scripts, disclosures, training, and records; correct misleading statements promptly.
- Official form or portal
- No routine form; DOJ consumer complaint and enforcement processes.
Applies to: Charities, officers, employees, volunteers, professional solicitors, and others making charitable appeals.
- Registration absence is not a defense to consumer fraud.
- Deceptive practices can trigger Attorney General investigation, injunctions, restitution, civil penalties, and reputational harm.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 1 more
View official sources (2)
Execute a written contract stating obligations and compensation before solicitation. The solicitor must keep accurate Delaware solicitation records and retain the records and contract for at least three years after termination.
- Deadline
- Before solicitation; retain for at least three years from contract termination.
- Fee
- No state registration fee.
- Filing agency
- Delaware Department of Justice, Fraud and Consumer Protection Division
- Responsible party
- Delaware Department of Justice, Consumer Protection Unit
- Frequency
- Campaign-based and retention period
- How to comply
- Execute and retain the contract and fiscal records; review statutory conduct requirements before each contract.
- Official form or portal
- Written professional-solicitor contract and internal campaign records.
Applies to: A charity hiring a person who solicits for financial consideration and the professional solicitor.
- Employees, officers, directors, members, and volunteers of the charity are excluded from the professional-solicitor definition when acting in those roles.
- Missing contracts or records can support consumer-protection enforcement and impair campaign accountability.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 1 more
View official sources (2)
Before requesting a contribution, disclose the solicitor’s identity and the represented charitable organization or purpose. Covered calls generally may not be made before 8 a.m. or after 9 p.m. without prior consent.
- Deadline
- At each covered solicitation.
- Fee
- No filing fee.
- Filing agency
- Delaware Department of Justice, Fraud and Consumer Protection Division
- Responsible party
- Delaware Department of Justice, Consumer Protection Unit
- Frequency
- Continuous
- How to comply
- Use compliant scripts and call controls and retain approval and campaign records.
- Official form or portal
- Solicitation scripts and call records.
Applies to: Professional solicitors making telephone, in-person, or other covered charitable solicitations.
- Commercial telemarketing registration and federal calling rules can also apply and are separate.
- Violations can be treated as unlawful charitable-solicitation practices.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 1 more
View official sources (2)
Official Delaware guidance states that fundraisers are not required to register with DOJ or another state agency. The professional-solicitor statute instead regulates contracts, records, disclosures, and unlawful practices.
- Deadline
- No statewide fundraiser-registration deadline.
- Fee
- No registration or bond fee.
- Filing agency
- Delaware Division of Revenue
- Responsible party
- Delaware Division of Revenue; Delaware Department of Justice
- Frequency
- Not applicable
- How to comply
- Comply with the written-contract and conduct rules and separately assess telemarketing and local permits.
- Official form or portal
- Fundraisers and Charitable Solicitations.
Applies to: Charities and paid fundraising intermediaries evaluating Delaware campaign setup.
- The conclusion does not eliminate business, telemarketing, licensing, tax, or local obligations that can attach to the intermediary.
- Importing another state’s registration or bond system would create false compliance records; ignoring conduct rules would understate Delaware law.
Last verified: 2026-08-02
Official sources: Delaware Division of Revenue and 2 more
View official sources (3)
The Delaware Telemarketing Fraud Act is a separate system from charitable-solicitation law. Applicability depends on the caller, campaign, goods or services, and statutory exemptions.
- Deadline
- Before launching a covered telephone campaign.
- Fee
- Registration and bond fees, if applicable, depend on the telemarketer classification; exact campaign treatment must be confirmed.
- Filing agency
- Delaware Department of Justice, Fraud and Consumer Protection Division
- Responsible party
- Delaware Department of Justice, Consumer Protection Unit
- Frequency
- Campaign-based
- How to comply
- Analyze Chapter 25A and obtain any required telemarketing registration before calling.
- Official form or portal
- DOJ telemarketing process; campaign scripts and vendor contract.
Applies to: A charity or vendor using organized commercial telemarketing into or from Delaware.
- A charitable purpose does not automatically resolve the commercial telemarketing classification.
- Unregistered or deceptive telemarketing can trigger civil and criminal enforcement.
Verification in progress. Safe approach: Delaware telemarketing law is a separate system from the absence of general charity registration; a charitable telephone campaign must be classified by caller and campaign structure before using a paid telemarketing vendor or commercial call center. Unresolved: Determine how the Telemarketing Fraud Act applies to the particular caller, paid vendor, campaign structure, goods or services, exemptions, registration fee, and bond; charitable purpose alone does not settle the classification. Why the official evidence is insufficient: Applicability, exemptions, registration fee, and bond depend on the particular caller and campaign structure. Needed to resolve: Delaware Department of Justice, Consumer Protection Unit; existing sources DE-S034, DE-S032, and DE-S033; obtain campaign-specific DOJ confirmation. Risk if this is treated as settled: Treating every charitable call as exempt could omit registration, bonding, or conduct duties; treating every call as covered could invent them.
Last verified: 2026-08-02
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Delaware General Assembly, Division of Research and 2 more
View official sources (3)
Delaware has no general charity-registration statute, but current official sources do not provide one comprehensive rule for electronic solicitation, platform roles, directed campaigns, recurring donors, or multistate activity.
- Deadline
- Before a material electronic or multistate campaign when another Delaware system could be triggered.
- Fee
- No general charity-registration fee; other systems may impose fees.
- Filing agency
- Delaware Department of Justice, Fraud and Consumer Protection Division
- Responsible party
- Delaware Department of Justice, Consumer Protection Unit; Delaware Division of Revenue
- Frequency
- Campaign-based
- How to comply
- Apply consumer-protection, professional-solicitor, telemarketing, corporate-qualification, tax, and local rules to the actual campaign.
- Official form or portal
- No single statewide internet-solicitation portal.
Applies to: In-state and out-of-state charities reaching Delaware donors through electronic channels.
- Passive websites, directed messages, paid vendors, platform custody, and in-state operations can produce different results.
- An absolute “online fundraising is unregulated” statement could omit material campaign or vendor obligations.
Verification in progress. Safe approach: Delaware has no general charity-registration statute, but electronic and platform fundraising remains subject to separate consumer, telemarketing, tax, corporate, local, and vendor-role analysis. Unresolved: Determine the Delaware treatment of the organization’s electronic channel, directed campaign, recurring-donor model, platform role, custody of funds, vendor involvement, and multistate contacts; passive websites and directed or vendor-led activity may differ. Why the official evidence is insufficient: The practical treatment of modern channels and platform roles is not affirmatively resolved in one current official source. Needed to resolve: Delaware Department of Justice, Consumer Protection Unit, and Delaware Division of Revenue; existing sources DE-S031, DE-S032, DE-S034, and DE-S033; obtain official guidance for high-volume, vendor-led, or platform-custody campaigns. Risk if this is treated as settled: A categorical online-solicitation rule could falsely exempt a directed or vendor-led campaign or invent registration for passive or donor-initiated activity.
Last verified: 2026-08-02
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Delaware Division of Revenue and 3 more
View official sources (4)
The absence of a statewide charity registry does not preempt local solicitation, peddler, event, or public-space rules. Requirements and fees vary by municipality.
- Deadline
- Before local solicitation or event activity.
- Fee
- Fee varies locally.
- Filing agency
- Delaware counties and municipalities
- Responsible party
- Applicable Delaware municipality
- Frequency
- Event-triggered or local license period
- How to comply
- Check the municipal clerk, licensing, police, event, and public-space rules for the location.
- Official form or portal
- Applicable municipal permit or license.
Applies to: A charity soliciting in person, door to door, at events, or in public spaces within a Delaware municipality.
- Do not generalize one municipality’s procedure statewide.
- Unpermitted local solicitation can lead to citations, event shutdown, or permit denial.
Last verified: 2026-08-02
Official sources: Delaware Division of Revenue and 1 more
View official sources (2)
Submit a copy of the foundation’s federal Form 990-PF to the Delaware Attorney General in addition to federal filing.
- Deadline
- With the federal Form 990-PF for each applicable year; exact state submission channel and timing should follow current agency instructions.
- Fee
- No state fee stated.
- Filing agency
- Delaware Department of Justice
- Responsible party
- Delaware Department of Justice; Delaware Division of Revenue
- Frequency
- Annual
- How to comply
- Send the required copy using the current Attorney General or Division instructions and retain proof.
- Official form or portal
- Federal Form 990-PF copy; Delaware Attorney General.
Applies to: A private foundation with activities conducted in Delaware.
- This requirement is limited to private foundations with Delaware activities and is not a general Form 990 filing for every charity.
- Failure can omit a specific Delaware charitable-oversight filing even though no general charity registry exists.
Last verified: 2026-08-02
Official sources: Delaware Division of Revenue and 1 more
View official sources (2)
The Attorney General retains common-law oversight of charitable entities, and UPMIFA governs institutional funds. Corporate status and absence of registration do not permit diversion of charitable assets.
- Deadline
- Continuously and before material modification, transfer, merger, conversion, sale, or dissolution.
- Fee
- No general registration fee; court and professional costs can apply.
- Filing agency
- Delaware Department of Justice
- Responsible party
- Delaware Department of Justice; Delaware Court of Chancery
- Frequency
- Continuous and event-triggered
- How to comply
- Maintain restrictions and obtain donor, Attorney General, or court involvement when required by the applicable rule.
- Official form or portal
- Gift instruments, UPMIFA process, transaction documents.
Applies to: Charitable corporations, charitable trusts, and institutions holding restricted charitable assets.
- No separate general charitable-trust registration form was identified; asset oversight is substantive and transaction-specific.
- Improper use or transfer can lead to injunction, restitution, fiduciary liability, and transaction challenge.
Last verified: 2026-08-02
Official sources: Delaware Department of Justice and 2 more
View official sources (3)
Reviewed official sources do not establish a standalone Delaware charitable-platform registration regime or one uniform rule for custody, remittance, disclosures, and donor-initiated gifts. Existing consumer, contract, telemarketing, tax, and solicitor rules can still apply.
- Deadline
- Before launching a platform arrangement that receives, controls, or solicits funds.
- Fee
- No universal platform fee confirmed.
- Filing agency
- Delaware Department of Justice, Fraud and Consumer Protection Division
- Responsible party
- Delaware Department of Justice, Consumer Protection Unit; Delaware Division of Revenue
- Frequency
- Contract and campaign-based
- How to comply
- Review the platform contract, fund flow, representations, and vendor role and seek agency confirmation for material Delaware operations.
- Official form or portal
- Platform agreement and campaign materials.
Applies to: A charity using a crowdfunding, peer-to-peer, commercial coventurer, donation-processing, or fundraising-platform arrangement.
- A payment processor, professional solicitor, commercial telemarketer, and charity employee can have different legal roles.
- Overstating either registration or nonregulation can misclassify the vendor and omit consumer-protection duties.
Verification in progress. Safe approach: No standalone Delaware charitable-platform registration regime was confirmed, but consumer, contract, telemarketing, tax, and professional-solicitor rules may apply according to the platform’s actual role and control of donations. Unresolved: Determine how Delaware classifies the specific platform as payment processor, professional solicitor, telemarketer, charity agent, or other role and what custody, remittance, disclosure, contract, consumer, and tax rules follow. Why the official evidence is insufficient: No current Delaware official source reviewed provides a complete platform-specific decision framework. Needed to resolve: Delaware Department of Justice, Consumer Protection Unit, and Delaware Division of Revenue; existing sources DE-S031, DE-S032, DE-S034, and DE-S033; obtain DOJ confirmation for platforms that solicit, hold, control, or condition remittance. Risk if this is treated as settled: A universal platform rule could omit custody and remittance protections or impose a nonexistent registration on a limited payment processor.
Last verified: 2026-08-02
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Delaware Division of Revenue and 3 more
View official sources (4)
Income tax, gross receipts, business licenses, and transaction taxes
Four separate questions live here and answering one does not answer the others. A qualifying federally exempt nonprofit generally files no Delaware corporation income-tax return. Delaware has no state or local general retail sales tax and issues no nonprofit exemption or resale certificates. A qualifying nonprofit is generally exempt from business licensing and gross-receipts tax on sales of most goods and services, but leasing, accommodations, unrelated activity, and mixed operations are screened separately. Three entries remain VERIFICATION IN PROGRESS on pending or lost federal status, on any Delaware unrelated-business-income return, and on mixed-receipt classification.
Federal recognition, Division of Corporations exempt classification, and Division of Revenue corporation-income-tax treatment are separate determinations administered under different laws.
- Deadline
- At formation, tax registration, annual reporting, and any status change.
- Fee
- No single combined fee.
- Filing agency
- Delaware Department of State, Division of Corporations
- Responsible party
- Internal Revenue Service; Delaware Department of State, Division of Corporations; Delaware Division of Revenue
- Frequency
- Continuous
- How to comply
- Complete and maintain each applicable classification and account independently.
- Official form or portal
- IRS determination; Division of Corporations entity record; Delaware Taxpayer Portal.
Applies to: A Delaware nonprofit seeking or holding federal recognition and state corporate treatment.
- Property tax and gross-receipts treatment remain separate as well.
- Conflating the systems can cause incorrect annual reports, tax returns, licenses, or exemption claims.
Last verified: 2026-08-02
Official sources: Internal Revenue Service and 3 more
View official sources (4)
Delaware law and Division guidance generally exempt qualifying federally tax-exempt corporations from Delaware corporation income tax and ordinary corporate return filing.
- Deadline
- For each tax year while the exemption remains valid.
- Fee
- No Delaware exemption-application fee identified.
- Filing agency
- Delaware Division of Revenue
- Frequency
- Annual classification
- How to comply
- Maintain the IRS determination and register other required Delaware accounts; contact the Division if taxable income or status uncertainty exists.
- Official form or portal
- Non-profit Corporations; Delaware Taxpayer Portal.
Applies to: A corporation exempt from federal income tax under the qualifying Internal Revenue Code provisions and operating consistently with that status.
- The exemption does not eliminate withholding, UI, business-license exceptions, gross-receipts exceptions, property tax, or federal UBIT obligations.
- Filing or nonfiling under the wrong status can create tax, interest, penalty, or account problems.
- New Jersey state income tax exemption required
- South Dakota state income tax exemption recommended, not required
Last verified: 2026-08-02
Official sources: Delaware Division of Revenue and 2 more
View official sources (3)
Current Division guidance relies on qualifying federal exempt status and does not direct an ordinary nonprofit to file a separate Delaware corporate-income-tax exemption application.
- Deadline
- When registering and whenever the Division requests proof.
- Fee
- No separate state exemption-application fee stated.
- Filing agency
- Delaware Division of Revenue
- Frequency
- Event-triggered
- How to comply
- Register required accounts through One Stop and provide federal evidence when requested.
- Official form or portal
- Non-profit Corporations; Delaware One Stop.
Applies to: A federally exempt nonprofit establishing Delaware income-tax treatment.
- Pending, retroactive, or revoked federal status requires separate confirmation.
- Assuming every Delaware account is automatically opened or closed by the IRS determination can leave payroll or business accounts incomplete.
Last verified: 2026-08-02
Official sources: Delaware Division of Revenue and 2 more
View official sources (3)
The reviewed Delaware guidance does not fully describe interim return filing, retroactive adjustments, or account treatment for pending or revoked federal exemption.
- Deadline
- Before the first Delaware return deadline and immediately after a federal status change.
- Fee
- Tax, interest, and penalty depend on the resolved status.
- Filing agency
- Delaware Division of Revenue
- Frequency
- Event-triggered
- How to comply
- Obtain written Division guidance and preserve the IRS effective-date and revocation records.
- Official form or portal
- Delaware Taxpayer Portal; Corporate Income Tax contact.
Applies to: A nonprofit without a final current IRS determination or with a federal status change.
- Federal recognition can be retroactive, but Delaware operational account treatment must still be confirmed.
- An unsupported no-return position can create tax and penalty exposure; premature taxable filing can require amendment.
Verification in progress. Safe approach: Delaware generally exempts a currently qualifying federally tax-exempt corporation, but pending, retroactive, revoked, or no-longer-qualifying periods require year-specific Division confirmation. Unresolved: Determine Delaware interim returns, account treatment, retroactive adjustments, and corrective filings for the organization’s exact federal effective date, pending period, revocation, or loss of qualifying status. Why the official evidence is insufficient: Interim and corrective Delaware return procedures are not affirmatively resolved in the reviewed current guidance. Needed to resolve: Delaware Division of Revenue; existing sources DE-S035, DE-S036, DE-S037, and DE-S089; obtain written guidance for the affected Delaware tax years. Risk if this is treated as settled: Applying the ordinary exemption across the wrong years could omit required returns or create unnecessary filings, tax, interest, and penalties.
Last verified: 2026-08-02
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Delaware Division of Revenue and 3 more
View official sources (4)
Delaware’s nonprofit page states the ordinary exemption but does not clearly identify one nonprofit UBIT return, form, apportionment rule, or minimum tax. Do not assume either no filing or a specific form from federal Form 990-T alone.
- Deadline
- Before the applicable Delaware corporate return deadline for a year with potentially taxable income.
- Fee
- Tax and filing fee not established for the nonprofit UBIT case.
- Filing agency
- Delaware Division of Revenue
- Frequency
- Annual when triggered
- How to comply
- Contact the Division and use the return and account treatment it confirms.
- Official form or portal
- Delaware Taxpayer Portal; Corporate Income Tax FAQs.
Applies to: A federally exempt organization reporting federal unrelated business taxable income or other potentially taxable Delaware income.
- Federal Form 990-T and Delaware gross-receipts tax are separate systems.
- An incorrect negative can create tax, interest, and penalties; an invented return can create false implementation.
Verification in progress. Safe approach: The ordinary nonprofit corporation-income-tax exemption is confirmed, but no specific Delaware UBIT return or no-filing conclusion should be published without Division guidance. Unresolved: Determine whether a federally exempt organization with UBIT or other taxable income must file a Delaware corporation return, which form applies, its due date and extension, any apportionment rule, and any minimum tax; federal Form 990-T and gross-receipts tax remain separate. Why the official evidence is insufficient: Current official confirmation of the state UBIT return, due date, extension, and minimum-tax treatment was not found. Needed to resolve: Delaware Division of Revenue; existing sources DE-S035, DE-S036, and DE-S037; request written confirmation of the form and filing treatment. Risk if this is treated as settled: Naming an unsupported return or stating no return is due could produce a missed filing, an invented filing, or incorrect tax and extension treatment.
Last verified: 2026-08-02
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Delaware Division of Revenue and 2 more
View official sources (3)
Delaware does not impose a general state or local sales tax. It therefore does not issue nonprofit sales-tax exemption certificates or ordinary resale certificates.
- Deadline
- At purchase and sale; no exemption application deadline.
- Fee
- No sales-tax exemption application fee.
- Filing agency
- Delaware Division of Revenue
- Frequency
- Continuous
- How to comply
- Do not present a Delaware sales-tax exemption certificate; analyze seller gross-receipts and special taxes instead.
- Official form or portal
- Exemption and Resellers Certificates.
Applies to: Nonprofits purchasing or selling goods and services in Delaware.
- Realty transfer, lodging, motor vehicle, alcohol, and other special taxes are separate.
- Using a nonexistent certificate can disrupt procurement, while saying “no tax” without qualification can omit seller and special transaction taxes.
- New Jersey sales tax when you buy required
- Alaska sales tax when you buy required in some cases
Last verified: 2026-08-02
Official sources: Delaware Division of Revenue and 1 more
View official sources (2)
Current Division guidance generally exempts nonprofits from the Delaware business license and accompanying gross-receipts tax on sales of most goods and services.
- Deadline
- Before beginning a revenue-producing activity and throughout operation.
- Fee
- No license or gross-receipts tax for activity within the stated nonprofit exemption.
- Filing agency
- Delaware Division of Revenue
- Frequency
- Continuous classification
- How to comply
- Maintain proof of nonprofit status and classify each activity under current Division guidance.
- Official form or portal
- Non-profit Corporations; Delaware One Stop.
Applies to: A nonprofit organization conducting ordinary mission or fundraising sales and services in Delaware.
- Leasing tangible personal property and providing accommodations are expressly identified exceptions; mixed or unrelated activity needs review.
- Overclaiming the exemption can create license, return, tax, interest, and penalty liability.
Last verified: 2026-08-02
Official sources: Delaware Division of Revenue and 2 more
View official sources (3)
Register the activity, obtain each required state business license, and file returns at the frequency assigned to the business classification.
- Deadline
- Before taxable activity begins; returns at the assigned monthly or quarterly frequency.
- Fee
- License fee, rate, and exclusion depend on the activity classification.
- Filing agency
- Delaware Division of Revenue
- Frequency
- Annual license and periodic returns
- How to comply
- Register through One Stop and file through the Delaware Taxpayer Portal.
- Official form or portal
- Delaware One Stop; Delaware Taxpayer Portal.
Applies to: A nonprofit engaging in an activity outside the nonprofit license/gross-receipts exemption.
- Gross-receipts tax is imposed on the seller and generally may not be separately passed through as a sales tax.
- Operating without the license or returns can produce tax, interest, penalties, and account enforcement.
Last verified: 2026-08-02
Official sources: Delaware Division of Revenue and 3 more
View official sources (4)
Division guidance states that these activities are taxable regardless of the entity’s nonprofit tax status. Obtain the applicable license and comply with gross-receipts or lodging-tax rules.
- Deadline
- Before the activity begins and at each assigned return deadline.
- Fee
- Activity-specific license, gross-receipts, and lodging taxes apply.
- Filing agency
- Delaware Division of Revenue
- Frequency
- Periodic
- How to comply
- Register the specific activity through One Stop and file through the Taxpayer Portal.
- Official form or portal
- Non-profit Corporations; Short-Term Rental Lodging Tax FAQs.
Applies to: A nonprofit leasing tangible personal property or providing lodging or accommodations.
- Property rentals, short-term lodging, and equipment leasing can use different classifications and local permits.
- Assuming the general nonprofit exemption applies can create tax and licensing arrears.
Last verified: 2026-08-02
Official sources: Delaware Division of Revenue and 2 more
View official sources (3)
The general nonprofit exemption is broad, but current public guidance does not classify every fundraising and mixed-receipt model. The substance of the transaction and activity code controls.
- Deadline
- Before launching a new or materially changed revenue stream.
- Fee
- Depends on the resolved activity classification.
- Filing agency
- Delaware Division of Revenue
- Frequency
- Event-triggered
- How to comply
- Describe the revenue stream to the Division and preserve written classification guidance.
- Official form or portal
- Delaware One Stop; Delaware Taxpayer Portal.
Applies to: A nonprofit with revenue streams that combine donations, benefits, sales, services, rentals, or commercial activity.
- A voluntary payment without substantial return benefit can differ from admission, sale, rental, sponsorship advertising, or service consideration.
- Misclassification can produce unlicensed activity, missed returns, tax, interest, and penalties.
Verification in progress. Safe approach: Qualifying nonprofits are generally exempt for sales of most goods and services, but specific mixed, unrelated, leasing, accommodation, and consideration-based activities must be classified separately. Unresolved: Determine the activity classification for each material revenue stream, distinguishing voluntary donations from admissions, sales, rentals, sponsorship advertising, services, accommodations, leasing, and other mixed or unrelated receipts. Why the official evidence is insufficient: The boundary for specific mixed or unrelated receipts is fact-dependent and not affirmatively resolved in current public guidance. Needed to resolve: Delaware Division of Revenue; existing sources DE-S035, DE-S039, DE-S040, and DE-S042; obtain Division classification for any material stream not clearly within the ordinary exemption. Risk if this is treated as settled: Overbroad exemption wording could cause unlicensed or untaxed activity, while overbroad taxation wording could impose a license or return on exempt receipts.
Last verified: 2026-08-02
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Delaware Division of Revenue and 3 more
View official sources (4)
Rates and monthly exclusions vary by business classification, and filing can be monthly or quarterly. Use the current classification assigned by the Division.
- Deadline
- At registration and each assigned filing deadline.
- Fee
- Activity-specific; current general guidance describes varying rates and exclusions.
- Filing agency
- Delaware Division of Revenue
- Frequency
- Monthly or quarterly
- How to comply
- Use the One Stop activity code and Taxpayer Portal account.
- Official form or portal
- Gross Receipts Tax FAQs; Title 30, Chapter 29.
Applies to: A nonprofit with an activity determined to be subject to Delaware gross-receipts tax.
- A return can still be required when receipts are below the exclusion if the account remains open.
- A single generic rate or threshold can materially overstate or understate liability.
Last verified: 2026-08-02
Official sources: Delaware Division of Revenue and 2 more
View official sources (3)
Business licenses generally run on a calendar-year basis and must be renewed while the activity continues. Stopping activity does not automatically close the Division account.
- Deadline
- Before January 1 renewal or before continuing in the new calendar year; close promptly after activity ends.
- Fee
- License fee depends on classification; Trade Name–Only License $25 per year.
- Filing agency
- Delaware Division of Revenue
- Frequency
- Annual and event-triggered
- How to comply
- Renew or close through One Stop or the Taxpayer Portal.
- Official form or portal
- Business Licenses FAQs; Delaware One Stop.
Applies to: A nonprofit holding a Delaware business license for a taxable or trade-name purpose.
- Corporate dissolution or foreign withdrawal does not close the revenue account.
- An open account can continue generating renewal or return obligations; an expired license can make activity unlicensed.
Last verified: 2026-08-02
Official sources: Delaware Division of Revenue and 3 more
View official sources (4)
For covered bookings beginning January 1, 2025, Delaware imposes a 4.5% lodging tax. Obtain the appropriate license and file the monthly return by the 15th of the following month.
- Deadline
- Monthly by the 15th day of the following month.
- Fee
- 4.5% lodging tax; applicable business-license fee, including a $25 accommodations-intermediary license where applicable.
- Filing agency
- Delaware Division of Revenue
- Frequency
- Monthly
- How to comply
- Register and file through the Taxpayer Portal under the correct owner or intermediary role.
- Official form or portal
- Short-Term Rental Lodging Tax FAQs.
Applies to: A nonprofit owning, operating, or acting as an intermediary for covered short-term rental accommodations.
- County or municipal accommodations taxes and zoning or rental permits can apply separately.
- Failure to collect, report, and remit can produce tax, interest, penalties, and licensing consequences.
Last verified: 2026-08-02
Official sources: Delaware Division of Revenue and 1 more
View official sources (2)
Delaware’s lack of general sales tax does not eliminate excise, transfer, lodging, alcohol, or other transaction-specific taxes and fees.
- Deadline
- Before the covered transaction or activity.
- Fee
- Transaction-specific.
- Filing agency
- Delaware Division of Revenue
- Responsible party
- Delaware Division of Revenue; activity-specific agencies; counties and municipalities
- Frequency
- Event-triggered or periodic
- How to comply
- Use the official agency and local workflow for the specific tax or fee.
- Official form or portal
- Delaware Taxpayer Portal and activity-specific portals.
Applies to: A nonprofit buying, selling, renting, operating vehicles, serving alcohol, or entering another specially taxed transaction.
- Create a separate compliance decision only when the transaction actually occurs.
- A blanket “tax-free” assumption can cause uncollected tax, unrecorded transfer charges, or permit failure.
Last verified: 2026-08-02
Official sources: Delaware Division of Revenue and 3 more
View official sources (4)
Delaware state incorporation and tax exemption do not replace local land-use, building, fire, occupancy, event, or mercantile requirements.
- Deadline
- Before opening, changing use, constructing, occupying, or holding the event.
- Fee
- Fees vary locally.
- Filing agency
- Delaware counties and municipalities
- Responsible party
- Applicable county and municipality
- Frequency
- Event-triggered and local renewal
- How to comply
- Contact the local planning, licensing, building, fire, and event authorities for the site.
- Official form or portal
- Applicable local permit and certificate.
Applies to: A nonprofit using property, opening a facility, holding an event, or conducting locally regulated activity.
- No one municipality’s procedure is generalized statewide.
- Unapproved use can lead to stop-work orders, event cancellation, fines, or loss of occupancy.
- New Jersey local business license required
- West Virginia local business license required
Last verified: 2026-08-02
Official sources: Delaware One Stop and 2 more
View official sources (3)
Local property-tax exemption
Applies when the organization owns, acquires, leases, or changes the use of Delaware real property. The ownership-and-use standards are statewide but the administration is not: New Castle County, Kent County, Sussex County, and the City of Wilmington each run their own procedure, and there is no universal statewide form, fee, or deadline. Federal section 501(c)(3) recognition alone is never enough. Two entries remain VERIFICATION IN PROGRESS because current Kent and Sussex filing details must be confirmed locally rather than invented here.
Delaware real-property tax is locally administered. Exemption depends on statutory ownership, organization, use, and investment conditions and must be established with the county or municipality.
- Deadline
- Before the local filing deadline and after acquisition or change of use.
- Fee
- No universal statewide fee; local fees vary or may be none.
- Filing agency
- Delaware counties and municipalities
- Responsible party
- New Castle County, Kent County, Sussex County, and applicable municipality
- Frequency
- Initial and event-triggered; local renewal or review can apply
- How to comply
- File the applicable local exemption application with supporting corporate, IRS, ownership, and use documents.
- Official form or portal
- County or municipal property-tax exemption application.
Applies to: A nonprofit owning or acquiring Delaware real property and seeking exemption.
- Federal section 501(c)(3), Delaware exempt-corporation status, and corporate ownership do not by themselves establish property-tax exemption.
- Without local approval, taxes, interest, lien, or appeal deadlines can accrue.
- Pennsylvania property tax exemption required in some cases
- North Carolina property tax exemption required
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 4 more
View official sources (5)
County property-tax analysis focuses on real property. Title 9 prohibits counties and political subdivisions from taxing tangible or intangible personal property, subject to separate state and transaction taxes.
- Deadline
- At acquisition, assessment, and tax planning.
- Fee
- No exemption application is needed solely to avoid a prohibited county personal-property tax.
- Filing agency
- Delaware counties and municipalities
- Responsible party
- Delaware counties and political subdivisions
- Frequency
- Annual classification
- How to comply
- Classify the property correctly and use the real-property exemption process when applicable.
- Official form or portal
- County assessment records.
Applies to: Nonprofits holding Delaware real and personal property.
- Special fees, motor-vehicle charges, and property interests described by statute can be treated separately.
- Conflating real and personal property can create unnecessary filings or omit taxable real property and leasehold interests.
Last verified: 2026-08-02
View official source
The controlling category can require qualifying ownership and use, can exclude property held as an investment, and in some charitable-corporation cases refers to existence on July 14, 1988 or an affiliated entity.
- Deadline
- At application and continuously while exempt.
- Fee
- No statewide fee.
- Filing agency
- Delaware counties and municipalities
- Responsible party
- County assessment authority; applicable municipality
- Frequency
- Continuous
- How to comply
- Match the property and organization to the exact §8105 or §8106 category and provide supporting records.
- Official form or portal
- Local exemption application and use documentation.
Applies to: A charitable, religious, educational, scientific, or other qualifying organization claiming real-property exemption.
- Different religious, educational, charitable, cemetery, park, and listed-organization categories use different statutory language.
- An overbroad claim can be denied or later removed, with taxes and interest.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 3 more
View official sources (4)
New Castle County requires an application. The current linked guide uses March 1 for the upcoming fiscal year and directs a qualifying purchaser acquiring between March 1 and June 30 to file as soon as possible and no later than 30 days after acquisition.
- Deadline
- March 1; for qualifying acquisitions March 1 through June 30, no later than 30 days after acquisition.
- Fee
- No filing fee stated.
- Filing agency
- New Castle County Office of Finance, Assessment Division
- Frequency
- Initial and event-triggered
- How to comply
- Submit the General Exemption Application and supporting documents to the Assessment Division.
- Official form or portal
- New Castle County General Exemption Application.
Applies to: A nonprofit seeking exemption for real property in New Castle County.
- The guide is older but remains linked by the current county page; confirm unusual timing with the assessor.
- Missing the local deadline can delay exemption to a later tax year and require appeal or payment.
Last verified: 2026-08-02
Official sources: New Castle County Office of Finance, Assessment Division and 3 more
View official sources (4)
Kent County’s official page lists charitable and other exemption categories but does not publish one complete current ordinary-nonprofit application and deadline workflow.
- Deadline
- Official local confirmation required before the tax-year filing cutoff.
- Fee
- No universal fee confirmed.
- Filing agency
- Kent County Levy Court, Assessment Office
- Frequency
- Initial and event-triggered
- How to comply
- Contact the Assessment Office and file the current application and supporting documents it provides.
- Official form or portal
- Kent County Tax Credits, Exemptions & Assessment.
Applies to: A nonprofit seeking exemption for real property in Kent County.
- The state statutory standards still apply, but local administration must remain local.
- Assuming another county’s deadline or form can cause a missed Kent County exemption.
Verification in progress. Safe approach: Kent County recognizes charitable and related exemption categories, but the current form and deadline must be obtained from the Kent County Assessment Office before implementation. Unresolved: Obtain the current Kent County nonprofit real-property exemption form, filing date, submission method, renewal or change-report process, and any local documentation requirements; the state ownership-and-use standard remains applicable. Why the official evidence is insufficient: The exact current Kent County application, filing date, and renewal or change-report process were not found in the reviewed official materials. Needed to resolve: Kent County Levy Court, Assessment Office; existing sources DE-S052 and DE-S048; obtain the current county form and written deadline. Risk if this is treated as settled: Inventing a county deadline or form could cause a late or defective exemption application and resulting tax, interest, or appeal consequences.
Last verified: 2026-08-02
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Kent County Levy Court, Assessment Office and 1 more
View official sources (2)
Sussex County posts an application requiring charitable, educational, religious, ownership, investment, rental, fee, incorporation-date, and IRS information. The form does not state one universal deadline.
- Deadline
- Before the county deadline confirmed for the applicable assessment year.
- Fee
- No filing fee stated.
- Filing agency
- Sussex County Assessment Office
- Frequency
- Initial and event-triggered
- How to comply
- Submit the posted form and supporting documents and obtain deadline confirmation from the Assessment Office.
- Official form or portal
- Sussex County Property Tax Exemption Application.
Applies to: A nonprofit seeking exemption for real property in Sussex County.
- The posted form is older and must not be generalized to New Castle, Kent, or municipal tax.
- A late or incomplete application can delay or defeat exemption for the assessment year.
Verification in progress. Safe approach: Sussex County’s official form establishes the substantive ownership, use, organizational, rental, fee, and IRS information requested, but the current deadline must be confirmed locally. Unresolved: Confirm the current Sussex County filing deadline, submission method, renewal or change-report requirement, and continued validity of the posted form; do not generalize the form to other counties or municipalities. Why the official evidence is insufficient: Current Sussex County filing timing and any renewal or change-report requirement are not stated on the posted form. Needed to resolve: Sussex County Assessment Office; existing sources DE-S053, DE-S054, and DE-S048; obtain current timing and submission confirmation. Risk if this is treated as settled: Publishing an unsupported date or treating the older form as statewide could cause a missed Sussex filing or misstate another locality’s procedure.
Last verified: 2026-08-02
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Sussex County Assessment Office and 2 more
View official sources (3)
Wilmington separately administers its municipal exemption. Current city guidance states applications should be received by May 16 for full exemption beginning the following July.
- Deadline
- May 16 for full exemption beginning the following July.
- Fee
- No fee stated.
- Filing agency
- City of Wilmington Department of Finance
- Frequency
- Initial and event-triggered
- How to comply
- File the city nonprofit application and supporting documents with the Department of Finance.
- Official form or portal
- City of Wilmington Property Tax.
Applies to: A nonprofit owning real property subject to City of Wilmington property tax.
- This is a Wilmington rule and must not be generalized statewide or to county taxes.
- County approval alone may not complete the city process; a missed city date can delay municipal relief.
Last verified: 2026-08-02
Official sources: City of Wilmington Department of Finance and 1 more
View official sources (2)
Property exemption can be denied, limited, apportioned, or lost when ownership or use no longer satisfies the statutory category. Notify the assessor and preserve use evidence.
- Deadline
- Before or promptly after acquisition, lease, rental, construction, transfer, or change of use.
- Fee
- Taxes, interest, and appeal costs can apply.
- Filing agency
- Delaware counties and municipalities
- Responsible party
- Applicable county and municipality
- Frequency
- Event-triggered
- How to comply
- Submit updated use, lease, income, and ownership information through the local process.
- Official form or portal
- Local assessor change or exemption review.
Applies to: Exempt or applicant property with nonqualifying, mixed, leased, income-producing, construction, vacancy, or changed use.
- Property used by another nonprofit, property under construction, vacant land, and housing require fact-specific local analysis.
- Failure to disclose can produce back taxes, interest, liens, or loss of appeal rights.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 2 more
View official sources (3)
An exemption from county property tax does not necessarily eliminate fire-protection fees or every school-district or municipal charge. Apply the governing statute and local ordinance separately.
- Deadline
- At assessment and each local bill or exemption review.
- Fee
- Varies locally.
- Filing agency
- Delaware counties and municipalities
- Responsible party
- County, school district, fire authority, and municipality
- Frequency
- Annual or event-triggered
- How to comply
- Review the local bill and applicable exemption or appeal route.
- Official form or portal
- Local assessment and charge records.
Applies to: A nonprofit owning otherwise exempt Delaware real property.
- Section 8113 and local ordinances control specific fire-protection treatment.
- Treating county exemption as universal can leave valid local charges unpaid.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 1 more
View official sources (2)
Payroll, new-hire reporting, unemployment, and workers’ compensation
Applies once the organization hires employees. Withholding and labor accounts open before or with the first payroll, new hires are reported within 20 days, and a section 501(c)(3) nonprofit generally enters unemployment coverage at four or more employees in each of 20 different weeks. Registration and statutory liability are separate questions, and workers’ compensation is a separate system that starts before covered employment begins. Two entries remain VERIFICATION IN PROGRESS: official sources conflict on the 2026 unemployment taxable wage base, and no categorical statewide paid-sick-leave conclusion is published in either direction.
A nonprofit employer must register with the Division of Revenue for withholding and with the Delaware Department of Labor for applicable employment programs.
- Deadline
- Before or with the first Delaware payroll and within the UI registration deadline.
- Fee
- No registration fee stated.
- Filing agency
- Delaware Division of Revenue
- Responsible party
- Delaware Division of Revenue; Delaware Department of Labor
- Frequency
- One time; ongoing account maintenance
- How to comply
- Register through Delaware One Stop and complete the applicable employer account sections.
- Official form or portal
- Delaware One Stop; Non-profit Corporations.
Applies to: A nonprofit hiring employees who perform services in Delaware.
- Federal employer registration and workers’ compensation insurance are separate.
- Failure to register can cause missed withholding, UI, Paid Leave, and reporting obligations.
Last verified: 2026-08-02
Official sources: Delaware Division of Revenue and 3 more
View official sources (4)
Deduct and remit Delaware withholding and file each assigned return, including zero returns while the account remains open.
- Deadline
- At each payroll and monthly, quarterly, or eighth-monthly as assigned.
- Fee
- Tax remittance; no separate return fee.
- Filing agency
- Delaware Division of Revenue
- Frequency
- Payroll and periodic
- How to comply
- File and pay through the Delaware Taxpayer Portal.
- Official form or portal
- Employer’s Guide; Delaware Taxpayer Portal.
Applies to: A nonprofit paying wages subject to Delaware withholding.
- Account frequency is assigned and can change; nonprofit status does not eliminate payroll withholding.
- Late or missing returns and payments can produce tax, interest, penalties, and collection.
Last verified: 2026-08-02
Official sources: Delaware Division of Revenue and 2 more
View official sources (3)
Submit required W-2 and 1099 data electronically and complete the annual withholding reconciliation by January 31, or the next business day when applicable.
- Deadline
- January 31 for the preceding calendar year.
- Fee
- No separate filing fee stated.
- Filing agency
- Delaware Division of Revenue
- Frequency
- Annual
- How to comply
- Submit through the Delaware Taxpayer Portal using the current electronic specifications.
- Official form or portal
- W-2 and 1099 Form FAQs.
Applies to: An employer or payer with Delaware-reportable wage or information returns.
- Federal filing does not replace the Delaware submission.
- Late or mismatched filings can produce penalties and reconciliation problems.
Last verified: 2026-08-02
Official sources: Delaware Division of Revenue and 2 more
View official sources (3)
Report the employee to Delaware’s new-hire system within 20 days of the start or rehire date.
- Deadline
- Within 20 days after hire or rehire.
- Fee
- No filing fee.
- Filing agency
- Delaware Health and Social Services, Division of Child Support Services
- Frequency
- Event-triggered
- How to comply
- Report electronically or through another accepted method.
- Official form or portal
- Delaware New Hire Reporting.
Applies to: A Delaware employer hiring or rehiring a covered employee.
- Federal contractors and multistate employers can have additional reporting options.
- Late or missing reports can impair child-support enforcement and expose the employer to statutory consequences.
Last verified: 2026-08-02
View official source
Coverage applies when the organization has four or more individuals in employment for some portion of a day in each of 20 different weeks in the current or preceding calendar year.
- Deadline
- When the threshold is met; register no later than 20 days after the first day of business under current agency guidance.
- Fee
- UI contributions or reimbursement payments apply after coverage.
- Filing agency
- Delaware Department of Labor, Division of Unemployment Insurance
- Frequency
- Continuous threshold test
- How to comply
- File Form UC-1 and obtain the employer account.
- Official form or portal
- Form UC-1; Employer FAQs.
Applies to: A religious, charitable, educational, or other organization whose services are excluded from FUTA solely under 26 U.S.C. §3306(c)(8).
- Churches, church-controlled religious organizations, ministers, and listed services can be excluded.
- Failure to register and report can produce assessments, interest, penalties, and collection.
- Pennsylvania unemployment insurance required in some cases
- Arkansas unemployment insurance required
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 2 more
View official sources (3)
Certain church-related services, ministry, rehabilitation-program participants, work-relief participants, students, and other listed services are excluded under defined conditions.
- Deadline
- Before excluding wages or services from UI reports.
- Fee
- No fee; incorrect exclusion can create assessments.
- Filing agency
- Delaware Department of Labor, Division of Unemployment Insurance
- Frequency
- Per worker and pay period
- How to comply
- Document the statutory exclusion and seek a liability determination for uncertain workers.
- Official form or portal
- Form UC-1; UI employer account correspondence.
Applies to: Nonprofit employers with workers or services potentially excluded from Delaware unemployment coverage.
- Nonprofit or volunteer labels alone do not establish an exclusion.
- An overbroad volunteer or religious exemption can create back contributions and penalties.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 1 more
View official sources (2)
Submit the Report to Determine Liability and, if liable, obtain an employer account number.
- Deadline
- No later than 20 days after the first day of business.
- Fee
- $0 filing fee stated.
- Filing agency
- Delaware Department of Labor, Division of Unemployment Insurance
- Frequency
- One time and after material changes
- How to comply
- File UC-1 through the current employer registration process.
- Official form or portal
- Form UC-1.
Applies to: An employer beginning Delaware operations or employment and needing a liability determination.
- The threshold can still determine whether contributions are ultimately due.
- Late registration can delay liability determination and produce retroactive assessments.
Last verified: 2026-08-02
Official sources: Delaware Department of Labor, Division of Unemployment Insurance and 1 more
View official sources (2)
Report gross and taxable wages and pay contributions by the end of the month following each calendar quarter. Keep filing until the account is formally closed.
- Deadline
- April 30, July 31, October 31, and January 31.
- Fee
- Contributions at assigned rate; late-report penalty and interest can apply.
- Filing agency
- Delaware Department of Labor, Division of Unemployment Insurance
- Frequency
- Quarterly
- How to comply
- File the current UC-8 and UC-8A through the accepted system.
- Official form or portal
- UC-8 and UC-8A.
Applies to: A nonprofit with an active Delaware UI account.
- Reimbursable employers use benefit-cost billing rather than ordinary contribution financing but still have reporting duties.
- Late reports can cause penalties, interest, delinquent rates, and loss of federal credit.
Last verified: 2026-08-02
Official sources: Delaware Department of Labor, Division of Unemployment Insurance and 3 more
View official sources (4)
The current statute states $14,500 for 2026, while the current Employer FAQ states $18,500 and elsewhere on the same page retains $10,500. The conflict changes the contribution base.
- Deadline
- Before calculating or filing each 2026 quarterly report.
- Fee
- UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND.
- Filing agency
- Delaware Department of Labor, Division of Unemployment Insurance
- Frequency
- Quarterly
- How to comply
- Use the amount displayed by the current 2026 UC-8 or written DOL confirmation and preserve that evidence.
- Official form or portal
- 2026 UC-8; Employer Contributions Operations Unit.
Applies to: A contribution-financed employer calculating 2026 Delaware UI taxable wages.
- This conflict does not change the four-employee/20-week coverage threshold.
- Using the wrong base can materially underpay or overpay assessments.
Verification in progress. Safe approach: Official sources conflict: the current statute states `$14,500`, the current Employer FAQ states `$18,500`, and the same FAQ also retains `$10,500`; do not implement one 2026 amount until DOL or the live calculation resolves it. Unresolved: Resolve the conflicting 2026 taxable wage-base values in current official materials and confirm the amount actually used by the 2026 UC-8 calculation; the four-employees-in-20-weeks coverage threshold is unaffected. Why the official evidence is insufficient: Current official sources conflict on the 2026 taxable wage base. Needed to resolve: Delaware Department of Labor, Division of Unemployment Insurance; existing sources DE-S056, DE-S057, and DE-S059; obtain written DOL confirmation or inspect the 2026 UC-8 calculation. Risk if this is treated as settled: Selecting any one value could systematically understate or overstate employer contributions and create assessments, refunds, penalties, or payroll corrections.
Last verified: 2026-08-02
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Delaware General Assembly, Division of Research and 2 more
View official sources (3)
Instead of quarterly contributions, an eligible organization may reimburse benefits charged to its account. A newly covered nonprofit must elect in writing within 30 days and is required to post a bond or other security determined by the agency.
- Deadline
- Within 30 days after coverage for a new election; option changes require notice at least 30 days before January 1.
- Fee
- Bond amount and benefit reimbursements are account-specific.
- Filing agency
- Delaware Department of Labor, Division of Unemployment Insurance
- Frequency
- Election and quarterly billing
- How to comply
- File COM4069 and satisfy the security requirement.
- Official form or portal
- COM4069 — Election for Reimbursement Option.
Applies to: A qualifying nonprofit subject to Delaware UI coverage.
- Reimbursement can create volatile benefit-cost exposure and should be evaluated financially.
- Missing the election deadline can lock the employer into contribution financing; late reimbursements accrue interest.
Last verified: 2026-08-02
Official sources: Delaware Department of Labor, Division of Unemployment Insurance and 2 more
View official sources (3)
Every covered employer must maintain an approved workers’ compensation policy or qualify as self-insured before employees perform covered work. There is no general nonprofit exemption.
- Deadline
- Before the first covered employee begins work and continuously.
- Fee
- Insurance premium or self-insurance costs vary.
- Filing agency
- Delaware Department of Labor, Office of Workers' Compensation
- Frequency
- Continuous
- How to comply
- Purchase coverage from an authorized carrier or obtain self-insurance approval.
- Official form or portal
- Office of Workers’ Compensation employer resources.
Applies to: A nonprofit with one or more covered employees in Delaware.
- Specific worker and employment exclusions require separate analysis; volunteer status alone is not conclusive.
- Uninsured employment can produce penalties, stop-work consequences, and direct liability for benefits.
- New Jersey workers compensation required
- North Carolina workers compensation required
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 1 more
View official sources (2)
Provide required notices, complete the first report, coordinate medical and carrier reporting, and comply with any immediate fatality or serious-injury notification rule.
- Deadline
- Promptly after knowledge of the injury; immediate reporting for specified serious incidents.
- Fee
- No ordinary filing fee; claim and penalty costs may apply.
- Filing agency
- Delaware Department of Labor, Office of Workers' Compensation
- Frequency
- Event-triggered
- How to comply
- Use the current Office of Workers’ Compensation and carrier reporting process.
- Official form or portal
- First Report of Injury and OWC resources.
Applies to: A nonprofit employer after a covered workplace injury, occupational disease, fatality, or serious incident.
- OSHA and other safety reporting can apply separately.
- Late reporting can delay benefits and expose the employer to penalties or claim disputes.
Last verified: 2026-08-02
Official sources: Delaware Department of Labor, Division of Industrial Affairs and 1 more
View official sources (2)
The state minimum wage is $15 per hour effective January 1, 2025. Unpaid volunteer treatment requires a genuinely gratuitous relationship; nonprofit status alone does not remove wage law.
- Deadline
- Each pay period and before treating a worker as unpaid or independent.
- Fee
- $15 per hour minimum for covered employees.
- Filing agency
- Delaware Department of Labor, Division of Industrial Affairs
- Frequency
- Continuous
- How to comply
- Use payroll records, written role descriptions, and classification analysis.
- Official form or portal
- Delaware wage and hour law.
Applies to: A nonprofit using employees, interns, contractors, or volunteers in Delaware.
- Federal wage law and activity-specific exceptions can impose additional standards.
- Misclassification or underpayment can produce back wages, damages, penalties, and tax and UI assessments.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 1 more
View official sources (2)
The reviewed official sources establish Delaware Paid Leave but do not provide an affirmative, comprehensive statewide paid-sick-leave rule for ordinary private employers. Employer policies, local rules, contracts, and federal leave can still apply.
- Deadline
- Before adopting public compliance language or denying leave.
- Fee
- No universal fee.
- Filing agency
- Delaware Department of Labor
- Frequency
- Continuous policy
- How to comply
- Apply employer policy and other applicable leave laws and obtain DOL confirmation before categorical public wording.
- Official form or portal
- Delaware Department of Labor.
Applies to: Ordinary Delaware nonprofit employers evaluating paid sick leave outside Delaware Paid Leave.
- Paid Leave is an insurance benefit and not a general accrued sick-leave mandate.
- Conflating paid sick leave with Delaware Paid Leave can misstate accrual, use, funding, and coverage.
Verification in progress. Safe approach: Delaware Paid Leave is an insurance-benefit program, not proof of a general accrued sick-leave mandate; no categorical statewide paid-sick-leave requirement or absence should be published from the reviewed sources. Unresolved: Determine whether a comprehensive statewide accrued paid-sick-leave mandate or affirmative statewide absence applies to ordinary private employers, while keeping Delaware Paid Leave, contracts, policies, local rules, and federal leave separate. Why the official evidence is insufficient: A material negative or positive statewide conclusion was not found in current official guidance. Needed to resolve: Delaware Department of Labor; existing sources DE-S064 and DE-S063; obtain affirmative current DOL authority before categorical publication. Risk if this is treated as settled: Conflating Paid Leave with sick leave could invent accrual duties, while an unsupported negative could cause an employer to ignore another applicable leave source.
Last verified: 2026-08-02
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Delaware Department of Labor and 1 more
View official sources (2)
Delaware Paid Leave
Applies by employer size. Nine or fewer Delaware employees are generally exempt, 10 to 24 provide parental coverage, and 25 or more provide parental, family-caregiving, and medical coverage. Contributions began January 1, 2025 and claims began January 1, 2026. This is an insurance-benefit program and not an accrued paid-sick-leave mandate.
Employers with nine or fewer employees are generally exempt. Employers with 10–24 employees are subject to parental leave only; employers with 25 or more are subject to parental, family caregiving, and medical leave.
- Deadline
- Continuously test employee count; contributions began January 1, 2025 and claims began January 1, 2026.
- Fee
- Contributions based on covered wages.
- Filing agency
- Delaware Department of Labor, Delaware Paid Leave
- Frequency
- Continuous and quarterly
- How to comply
- Register and administer through LaborFirst unless exempt or operating an approved private plan.
- Official form or portal
- Delaware Paid Leave; LaborFirst.
Applies to: Most nonprofit employers with employees working primarily in Delaware.
- Federal government and qualifying seasonal operations are exempt; smaller employers can opt in.
- Failure to participate can produce contributions, penalties, benefit liability, and anti-retaliation exposure.
Last verified: 2026-08-02
Official sources: Delaware Department of Labor and 2 more
View official sources (3)
A covered individual generally works primarily in Delaware, has at least 12 months with the employer, and has at least 1,250 hours of service in the prior 12 months.
- Deadline
- At claim and when administering waivers or eligibility.
- Fee
- No claim filing fee.
- Filing agency
- Delaware Department of Labor, Delaware Paid Leave
- Frequency
- Claim-based
- How to comply
- Use LaborFirst and collect the required employment and leave documentation.
- Official form or portal
- Delaware Paid Leave Claimant Portal.
Applies to: Employees of participating employers requesting Delaware Paid Leave.
- Part-time and seasonal employees can be subject to waiver rules; multistate work near the 60% line should be confirmed.
- Incorrect eligibility decisions can produce appeals, benefit delays, penalties, or retaliation claims.
Last verified: 2026-08-02
Official sources: Delaware Department of Labor and 1 more
View official sources (2)
For 2025 and 2026, the statutory rates total 0.8% for full coverage: 0.4% medical, 0.08% family caregiving, and 0.32% parental. An employer may require employees to pay up to 50% of the cost.
- Deadline
- Each covered payroll and quarterly remittance.
- Fee
- 0.4%, 0.08%, and 0.32%; employee share up to 50% of total cost.
- Filing agency
- Delaware Department of Labor, Delaware Paid Leave
- Frequency
- Payroll and quarterly
- How to comply
- Calculate and remit through LaborFirst or administer an approved private plan.
- Official form or portal
- LaborFirst; Delaware Paid Leave calculator.
Applies to: A participating employer using the state plan in 2026.
- Rates after 2026 are set under the actuarial statutory process and must not be hard-coded as the 2026 rates.
- Incorrect rates or cost sharing can create underpayments, wage deductions, penalties, and benefit funding issues.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 2 more
View official sources (3)
File quarterly employee wage and hour data even for covered employees on waivers and submit payment after acceptance. Exempt employers do not file.
- Deadline
- April 30, July 30, October 30, and January 30.
- Fee
- Contribution due based on accepted report.
- Filing agency
- Delaware Department of Labor, Delaware Paid Leave
- Frequency
- Quarterly
- How to comply
- File manually or by CSV/XML through LaborFirst.
- Official form or portal
- Hours & Wage Reporting Knowledge Base.
Applies to: An employer enrolled in Delaware Paid Leave.
- Approved private-plan employers have program-specific reporting timing; zero-wage reports remain required for enrolled accounts.
- Rejected, late, or missing reports can suspend payments, distort eligibility, and create liability.
Last verified: 2026-08-02
Official sources: Delaware Department of Labor and 2 more
View official sources (3)
Approved benefits replace 80% of average weekly wages, subject to statutory minimums and a $900 maximum weekly benefit in 2026 and 2027.
- Deadline
- When a qualifying leave event and approved claim occur.
- Fee
- Benefit is funded through the program; no employee claim fee.
- Filing agency
- Delaware Department of Labor, Delaware Paid Leave
- Frequency
- Claim-based
- How to comply
- Administer claims and benefits through LaborFirst.
- Official form or portal
- Delaware Paid Leave Claimant Portal.
Applies to: Eligible employees of participating employers.
- Benefits coordinate with FMLA and employer paid time off; total replacement may not exceed 100% of wages.
- Failure to process or protect covered leave can produce appeals, penalties, and retaliation liability.
Last verified: 2026-08-02
Official sources: Delaware Department of Labor and 2 more
View official sources (3)
A private plan must be approved and provide equivalent or better benefits. Eligible waivers do not eliminate the employer’s duty to report covered workers and hours as directed.
- Deadline
- Obtain approval before relying on the private plan; administer waivers continuously.
- Fee
- Private-plan and security costs vary.
- Filing agency
- Delaware Department of Labor, Delaware Paid Leave
- Frequency
- Continuous and quarterly
- How to comply
- Apply through LaborFirst and follow the private-plan or waiver workflow.
- Official form or portal
- Self-Insured Employers; LaborFirst.
Applies to: An employer replacing the state plan or excluding eligible part-time or seasonal employees under program rules.
- Self-insurance is subject to size and financial requirements; employers with nine or fewer can voluntarily opt in.
- An unapproved plan or invalid waiver can leave the employer liable for state contributions and benefits.
Last verified: 2026-08-02
Official sources: Delaware Department of Labor and 2 more
View official sources (3)
Charitable gaming
Applies when the organization runs a gaming fundraiser, and the permit follows the activity rather than the organization. Bingo, charitable gaming events, raffles, instant or sealed games, and Texas Hold’em each have their own permit, fee, thresholds, and operating limits, and vendors and individual dealers are licensed separately. A gaming approval never authorizes alcohol.
Volunteer fire companies, veterans organizations, religious or charitable organizations, and fraternal societies generally must have existed at least two years, hold an acceptable IRS charitable designation, use net proceeds for organizational purposes, and obtain the activity-specific authorization before advertising or operating.
- Deadline
- Before advertising, selling regulated tickets, or holding the activity.
- Fee
- Activity-specific.
- Filing agency
- Delaware Department of State, Division of Professional Regulation, Board of Charitable Gaming
- Frequency
- Per event or annual, depending on activity
- How to comply
- Apply through DELPROS using the correct gaming license type.
- Official form or portal
- Board of Charitable Gaming; DELPROS.
Applies to: A qualifying Delaware nonprofit planning bingo, raffles, instant or sealed games, Texas Hold’em, or another regulated charitable game.
- Bingo, raffles, instant or sealed games, Texas Hold’em, and other charitable games use different permits and operating limits.
- Advertising or gaming without authorization can produce denial, discipline, civil or criminal enforcement, and loss of proceeds.
Last verified: 2026-08-02
Official sources: Delaware Department of State, Division of Professional Regulation and 2 more
View official sources (3)
Bingo requires its own permit. Events generally may occur once a week, last no more than six hours, begin no earlier than noon, and end by 1:00 a.m.; alcohol may not be sold or served in the gaming room during play.
- Deadline
- Receive the permit before advertising or holding the event; submit early enough for Board review.
- Fee
- $15 per event date.
- Filing agency
- Delaware Department of State, Division of Professional Regulation, Board of Charitable Gaming
- Frequency
- Per event date
- How to comply
- Apply through DELPROS; up to three months of dates may be submitted as allowed by current instructions.
- Official form or portal
- Bingo Event Permit.
Applies to: A qualified organization conducting bingo in Delaware.
- A multi-day bazaar, carnival, or similar affair lasting fewer than 10 consecutive days can be treated as one licensed event under the stated rule.
- Operating outside the permit or prize, age, time, or alcohol limits can produce discipline and enforcement.
Last verified: 2026-08-02
Official sources: Delaware Department of State, Division of Professional Regulation and 3 more
View official sources (4)
The charitable-gaming event permit covers specified chance-dominant games such as approved card, wheel, dice other than craps, and horse-racing games. Slot machines, roulette, craps, and baccarat are prohibited. Events are limited to six hours and may occur up to six times per calendar month.
- Deadline
- Receive the permit before advertising or holding the event.
- Fee
- $15 per event date.
- Filing agency
- Delaware Department of State, Division of Professional Regulation, Board of Charitable Gaming
- Frequency
- Per event date
- How to comply
- Apply through DELPROS using the Charitable Gaming Event application.
- Official form or portal
- Charitable Gaming Event Permit.
Applies to: A qualified organization conducting regulated charitable games other than bingo, raffle, instant or sealed games, or Texas Hold’em.
- A festival or similar affair lasting more than one but fewer than 10 consecutive days can be treated as one licensed event.
- Using a prohibited game or exceeding event limits can produce license discipline and gambling-law enforcement.
Last verified: 2026-08-02
Official sources: Delaware Department of State, Division of Professional Regulation and 3 more
View official sources (4)
A permit is required if a single-drawing ticket costs more than $5, a periodic-series ticket costs more than $15, or total retail prize value is $5,000 or more. A qualified organization with ticket price at or below $5 and total prizes below $5,000 does not need the Board permit.
- Deadline
- Receive the permit before advertising or selling tickets when a permit is required.
- Fee
- $15 for a single drawing date; $15 per month for daily lottery-based drawings; $15 per event date for periodic drawings not exceeding six months.
- Filing agency
- Delaware Department of State, Division of Professional Regulation, Board of Charitable Gaming
- Frequency
- Per drawing date or approved period
- How to comply
- Apply through DELPROS for the applicable raffle authorization.
- Official form or portal
- Raffle Event Permit; Board Fee Schedule.
Applies to: A qualified organization conducting a Delaware raffle.
- W-2G and withholding duties can apply to winners; annual raffle licensing has separate notification and after-occasion reporting.
- An unpermitted above-threshold raffle or failure to award/refund can produce enforcement and repayment obligations.
Last verified: 2026-08-02
Official sources: Delaware Department of State, Division of Professional Regulation and 3 more
View official sources (4)
An annual raffle license does not eliminate event-level administration. The licensee must submit a Notification of New Raffle Event for each raffle at least seven days before the event start and file an electronic After Occasion Report within 60 days after conclusion.
- Deadline
- Notification at least seven days before the event; report within 60 days after event conclusion.
- Fee
- Renewal fee is disclosed in DELPROS; event fees depend on the authorized raffle structure.
- Filing agency
- Delaware Department of State, Division of Professional Regulation, Board of Charitable Gaming
- Frequency
- Annual license plus event-triggered reports
- How to comply
- Maintain the annual license and file each service request through DELPROS.
- Official form or portal
- Annual Raffle license and service requests.
Applies to: An organization using Delaware’s annual raffle license rather than a single-event permit.
- Paper after-occasion reports are not accepted for the annual raffle workflow.
- Selling while expired or missing event notifications and reports can invalidate authorization and impair renewal.
Last verified: 2026-08-02
Official sources: Delaware Department of State, Division of Professional Regulation and 2 more
View official sources (3)
Obtain the annual permit before advertising or selling tickets, designate responsible members, and renew before the June 30 expiration.
- Deadline
- Before advertising or sales; renew by the annual expiration date shown in DELPROS, currently June 30.
- Fee
- $321 per year.
- Filing agency
- Delaware Department of State, Division of Professional Regulation, Board of Charitable Gaming
- Frequency
- Annual
- How to comply
- Apply and renew through DELPROS and maintain the required member-in-charge documentation.
- Official form or portal
- Instant or Sealed Games.
Applies to: A qualified organization selling instant or sealed game tickets.
- Late-period and reapplication rules are controlled by the license record and DELPROS notice.
- Selling without a current permit can produce termination, discipline, and gambling-law enforcement.
Last verified: 2026-08-02
Official sources: Delaware Department of State, Division of Professional Regulation and 2 more
View official sources (3)
A third-party vendor supplying equipment or workers must hold the applicable vendor license. Vendor compensation may not be based on a percentage of event proceeds.
- Deadline
- Before contracting for or using vendor services.
- Fee
- $400 vendor application fee, generally paid by the vendor.
- Filing agency
- Delaware Department of State, Division of Professional Regulation, Board of Charitable Gaming
- Frequency
- Per contract and vendor-license term
- How to comply
- Verify the vendor license in DELPROS and use a written contract consistent with Board rules.
- Official form or portal
- Charitable Gaming Vendor.
Applies to: A sponsoring organization contracting for charitable-gaming equipment or workers.
- The sponsoring nonprofit remains responsible for permit compliance and handling of charitable proceeds.
- Using an unlicensed or impermissibly compensated vendor can expose both sponsor and vendor to discipline.
Last verified: 2026-08-02
Official sources: Delaware Department of State, Division of Professional Regulation and 1 more
View official sources (2)
A tournament requires a separate permit. An organization may conduct no more than five tournaments per calendar year, each at least 70 days apart. The event is limited to six hours, only persons 21 or older may be present, and dealers requiring individual licenses pay a $15 fee.
- Deadline
- Receive the tournament permit before advertising or holding the event.
- Fee
- $250 per event date; $15 per Texas Hold’em individual license.
- Filing agency
- Delaware Department of State, Division of Professional Regulation, Board of Charitable Gaming
- Frequency
- Per event date
- How to comply
- Apply through DELPROS and verify each required individual license.
- Official form or portal
- Texas Hold’em Tournament Permit; Texas Hold’em Individual License.
Applies to: A qualified organization conducting a Texas Hold’em charitable tournament.
- Only a member of the sponsoring organization may handle funds; prize and operating limits also apply.
- An unpermitted or improperly staffed tournament can produce discipline and gambling-law enforcement.
Last verified: 2026-08-02
Official sources: Delaware Department of State, Division of Professional Regulation and 3 more
View official sources (4)
Nonprofit alcohol events
Applies when alcohol is served, raffled, or auctioned at a nonprofit event. This authority comes from the Office of the Alcoholic Beverage Control Commissioner and is separate from any gaming permit. The daily gathering application is due at least 10 business days before the event, the gathering-license raffle or auction authority is capped at 10 gallons per day for off-premises consumption, the nonprofit wine-auction licence is its own $50 authority, and a post-gathering report follows within 60 days where required.
A daily gathering license authorizes the approved event and requires the floor plan, federal nonprofit evidence, recent Form 990 or approved substitute, incorporation evidence where applicable, and premises acknowledgement.
- Deadline
- At least 10 business days before the gathering.
- Fee
- Up to two days: $5; each additional day: $2; Sundays and designated holidays: additional $5.
- Filing agency
- Delaware Office of the Alcoholic Beverage Control Commissioner
- Frequency
- Per event or small series
- How to comply
- Apply through the OABCC online licensing system and upload the required attachments.
- Official form or portal
- Daily Nonprofit Gathering License application.
Applies to: An eligible IRS-recognized nonprofit, religious organization, or registered political organization selling or serving alcohol at a fundraising or mission-related gathering.
- Eligibility and supporting-document substitutions differ for religious, political, and fire organizations.
- Serving or selling without approval can result in enforcement, denial of future licenses, and alcohol-control penalties.
Last verified: 2026-08-02
Official sources: Delaware Office of the Alcoholic Beverage Control Commissioner and 3 more
View official sources (4)
The biennial license covers approved repeated events at one location for the statutory odd-year-to-even-year term. Fees depend on the authorized event count, with additional amounts for Sundays and designated holidays.
- Deadline
- Before the first covered gathering and for the applicable two-year license term.
- Fee
- Fewer than 25 events: $200 plus $200 for Sundays/holidays; 25–75 events: $400 plus $300; more than 75 events: $1,000 plus $400.
- Filing agency
- Delaware Office of the Alcoholic Beverage Control Commissioner
- Frequency
- Biennial
- How to comply
- Apply through the OABCC licensing system and maintain the approved premises and event scope.
- Official form or portal
- Biennial Nonprofit Gathering License application.
Applies to: An eligible nonprofit holding multiple gatherings at the same location during the two-year term.
- The license can be event-limited or unlimited as approved; material changes require OABCC review.
- Events outside the authorized count, location, or term can be unlicensed and can jeopardize renewal.
Last verified: 2026-08-02
Official sources: Delaware Office of the Alcoholic Beverage Control Commissioner and 3 more
View official sources (4)
A gathering license permits raffle or auction of up to 10 gallons of alcohol per day for off-premises consumption. The separate nonprofit wine-auction license fee is $50 when that license path applies.
- Deadline
- Obtain the applicable approval before advertising or conducting the alcohol raffle or auction.
- Fee
- $50 for a nonprofit wine auction; gathering-license fees otherwise apply.
- Filing agency
- Delaware Office of the Alcoholic Beverage Control Commissioner
- Frequency
- Per gathering or licensed auction
- How to comply
- Use the OABCC gathering or wine-auction application appropriate to the event.
- Official form or portal
- OABCC forms and online licensing.
Applies to: An eligible nonprofit raffling or auctioning alcohol or conducting a nonprofit wine auction.
- The gaming permit, if required for the raffle structure, remains separate from the alcohol authorization.
- An alcohol raffle or auction without the correct liquor and gaming authority can violate separate regulatory systems.
Last verified: 2026-08-02
Official sources: Delaware Office of the Alcoholic Beverage Control Commissioner and 3 more
View official sources (4)
The license permits purchase from authorized retailers, manufacturers, or wholesalers; those suppliers may donate alcohol. A restaurant hosting the event may provide the alcohol. Service may not begin before 8:00 a.m. or continue after 1:00 a.m., and age and intoxication restrictions apply.
- Deadline
- During procurement, setup, and every licensed event.
- Fee
- Alcohol and vendor costs vary.
- Filing agency
- Delaware Office of the Alcoholic Beverage Control Commissioner
- Responsible party
- Delaware Office of the Alcoholic Beverage Control Commissioner; Delaware Division of Alcohol and Tobacco Enforcement
- Frequency
- Per event
- How to comply
- Document source, donations, inventory, returns, service controls, and responsible personnel.
- Official form or portal
- Gathering-license file and event records.
Applies to: A nonprofit holding an approved gathering license.
- Unopened containers may be returned under the stated 30-day rule; online sales, shipping, or remote auction fulfillment require transaction-specific confirmation.
- Improper procurement or service can result in citations, license consequences, and liability.
Last verified: 2026-08-02
Official sources: Delaware Office of the Alcoholic Beverage Control Commissioner and 1 more
View official sources (2)
Report the organization, event date, gross alcohol revenue, alcohol cost, and net revenue or profit. Biennial licensees may submit quarterly reports covering their gatherings.
- Deadline
- Within 60 days after the gathering; permitted quarterly aggregation for biennial licensees.
- Fee
- No filing fee.
- Filing agency
- Delaware Office of the Alcoholic Beverage Control Commissioner
- Frequency
- Per event or quarterly aggregation
- How to comply
- Submit the current Post-Gathering Information Sheet through the accepted OABCC route.
- Official form or portal
- Post-Gathering Information Sheet.
Applies to: A nonprofit gathering-license holder, except the categories expressly excused by current guidance.
- Political organizations, volunteer fire companies, and religious groups are not required to submit the sheet under current FAQ guidance.
- Failure can affect review and approval of future gathering licenses.
Last verified: 2026-08-02
Official sources: Delaware Office of the Alcoholic Beverage Control Commissioner and 2 more
View official sources (3)
Lobbying, campaign finance, and federal campaign restriction
Applies when the organization advocates. Lobbyist registration comes before the first lobbying act, activity reports run on five-business-day clocks, and quarterly financial reports fall on April 20, July 20, October 20, and January 20. Campaign finance is a separate Delaware system with its own calendars, and neither one relaxes the federal section 501(c)(3) prohibition on political campaign intervention.
A person qualifying through compensation or authorized representation must register before lobbying. A person qualifying only through covered expenditures must register within five days. The statute contains limited professional, official-duty, infrequent-communication, personal-expression, hearing-testimony, religious, and legal-proceeding exclusions.
- Deadline
- Before the first lobbying act, or within five days after expenditure-based qualification.
- Fee
- No registration fee stated.
- Filing agency
- Delaware Public Integrity Commission
- Frequency
- Initial and change-based
- How to comply
- Register electronically in the Public Integrity Reporting System and identify each employer and covered subject.
- Official form or portal
- Public Integrity Commission lobbyist portal.
Applies to: A nonprofit employee, officer, volunteer, or contractor who meets Delaware’s statutory lobbyist definition.
- There is no general nonprofit or volunteer exemption; the exact statutory exclusion must apply.
- Knowing failure to register is a misdemeanor and can bar lawful lobbying until cured.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 1 more
View official sources (2)
An authorized officer or agent other than the lobbyist must electronically verify the employment and subjects within 15 business days after registration. Changes to docket information must be reported within five business days.
- Deadline
- Employer verification within 15 business days after lobbyist registration; changes within five business days.
- Fee
- No filing fee stated.
- Filing agency
- Delaware Public Integrity Commission
- Frequency
- Initial and event-triggered
- How to comply
- Complete the employer authorization and update the electronic docket.
- Official form or portal
- Public Integrity Commission lobbyist portal.
Applies to: A nonprofit employing or authorizing a registered Delaware lobbyist.
- The authorization must identify the legal names, addresses, authorization period, and subjects.
- A missing authorization or report cancels the lobbyist registration and bars further lobbying until delinquent filings are completed.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 1 more
View official sources (2)
Report the first direct communication on each bill, resolution, or regulation within five business days, subject to the June 29 alternative for legislative matters. File a separate quarterly expenditure report for each employer by the 20th day of the following month and retain records for four years.
- Deadline
- Activity: within five business days after the first direct communication, or June 29 when earlier for a bill or resolution; quarterly: April 20, July 20, October 20, and January 20.
- Fee
- No filing fee; late quarterly report: $25 first day plus $10 per later day, maximum $100.
- Filing agency
- Delaware Public Integrity Commission
- Frequency
- Activity-based and quarterly
- How to comply
- File electronically in the Public Integrity Reporting System.
- Official form or portal
- Public Integrity Commission lobbyist portal.
Applies to: A registered lobbyist acting for a nonprofit employer.
- Recipient itemization applies when covered expenditures exceed $50 per diem; political contributions are reported under campaign-finance law instead.
- Late or missing reports can cancel registration, bar lobbying, trigger late fees, and support criminal or Attorney General referral.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 1 more
View official sources (2)
Delaware campaign-finance duties depend on the exact activity, committee type, office, amount, coordination, and communication. Use the Campaign Finance Reporting System and current Department of Elections calendar rather than treating lobbying registration as campaign authorization.
- Deadline
- Before raising or spending funds through a committee and by each activity-specific report deadline.
- Fee
- No general committee-registration fee stated.
- Filing agency
- Delaware Department of Elections, Office of the State Election Commissioner
- Frequency
- Event-triggered and periodic
- How to comply
- Classify the activity under Chapter 80, organize the required committee, and file through the Campaign Finance Reporting System.
- Official form or portal
- Campaign Finance Reporting System.
Applies to: A nonprofit making contributions, independent expenditures, electioneering communications, or organizing a Delaware political committee.
- The $5,000 certificate-of-intention process on the agency page applies to certain municipal or school-board candidates, not as a universal nonprofit threshold.
- Unregistered or unreported political activity can produce fines, enforcement, disclaimer violations, and federal tax consequences.
Last verified: 2026-08-02
Official sources: Delaware Department of Elections and 2 more
View official sources (3)
State lobbying or campaign registration does not authorize participation or intervention in a campaign for or against a candidate. Lobbying is governed by different federal limitations and Delaware disclosure rules.
- Deadline
- Continuously and before any advocacy campaign.
- Fee
- No filing fee for the prohibition itself.
- Filing agency
- Delaware Public Integrity Commission
- Responsible party
- Internal Revenue Service; Delaware Public Integrity Commission; Delaware Department of Elections
- Frequency
- Continuous
- How to comply
- Conduct legal and tax review before candidate-related communications, contributions, endorsements, or coordinated activity.
- Official form or portal
- IRS Publication 557; applicable Delaware advocacy portal.
Applies to: An organization seeking or holding federal section 501(c)(3) recognition.
- Nonpartisan education, issue advocacy, lobbying, ballot-measure activity, and election communications require distinct analysis.
- Campaign intervention can jeopardize federal exemption and produce excise taxes while separate Delaware penalties can also apply.
Last verified: 2026-08-02
Official sources: Internal Revenue Service and 2 more
View official sources (3)
Specialized activity licenses
Two activity-specific licensing systems that carry high safety and licensing consequences for the nonprofits that run them. Child-care licensing comes before covered operation, and a temporary food establishment permit is applied for at least 10 business days before the event.
Contact OCCL first, complete the program-specific licensing process, and do not operate a covered site before licensure. OCCL does not charge an application or license fee, but zoning, fire, background, health, and local costs can apply.
- Deadline
- Before opening or operating a covered child-care site; ongoing annual and compliance checks follow.
- Fee
- No OCCL application or license fee.
- Filing agency
- Delaware Department of Education, Office of Child Care Licensing
- Frequency
- Initial and ongoing
- How to comply
- Use the OCCL orientation, application, inspection, and approval process for the program type.
- Official form or portal
- Start a Child Care Business; OCCL licensing portal.
Applies to: A nonprofit operating child care, early education, a camp, or another program within Delaware child-care licensing scope.
- Specific exemptions and exclusions must be confirmed under the current OCCL rules; nonprofit status alone is not an exemption.
- Unlicensed operation can lead to closure, enforcement, funding loss, and child-safety consequences.
Last verified: 2026-08-02
Official sources: Delaware Department of Education, Office of Child Care Licensing and 2 more
View official sources (3)
A temporary establishment may operate no more than 14 consecutive days and generally may receive no more than 14 permits in a calendar year. The current posted form requires submission at least 10 business days before the event to the applicable county office.
- Deadline
- At least 10 business days before the event.
- Fee
- $50 fee shown on the current posted application; confirm the live county submission and fee before filing.
- Filing agency
- Delaware Health and Social Services, Division of Public Health
- Frequency
- Per event
- How to comply
- Submit the current application and food-safety plan to the county environmental health office.
- Official form or portal
- Application for Permit to Operate a Temporary Food Establishment.
Applies to: A nonprofit selling, serving, or distributing food through a temporary establishment subject to Delaware food protection rules.
- Exemptions for certain nonprofit food activities are fact-specific; county or municipal event permits can also apply.
- Late or missing approval can prevent food service and create food-safety enforcement.
Last verified: 2026-08-02
Official sources: Delaware Health and Social Services, Division of Public Health and 1 more
View official sources (2)
Dissolution, charitable assets, and account closure
The nonstock Certificate of Dissolution costs $224 and ends the corporation. It does not end anything else. Winding up runs for three statutory years unless the Court of Chancery directs longer, restricted and charitable assets are not ordinary surplus, and every tax, employer, licence, permit, gaming, alcohol, advocacy, and local account closes on its own separate track. Two entries remain VERIFICATION IN PROGRESS on short-form dissolution eligibility and on the exact trigger for Department of Justice or court involvement.
Use the nonstock approval path in §276 and file the Division’s certificate after resolving applicable annual reports and taxes. The August 2026 fee schedule lists a $224 standard dissolution fee.
- Deadline
- After required approval and before treating the corporation as dissolved.
- Fee
- $224 standard filing fee; expedited service is additional.
- Filing agency
- Delaware Department of State, Division of Corporations
- Responsible party
- Delaware Department of State, Division of Corporations; internal governance
- Frequency
- One time
- How to comply
- Approve the dissolution through the board and members or governing-document path and file the §276(a) certificate with cover memo and payment.
- Official form or portal
- Certificate of Dissolution — Nonstock Corporation under §276(a).
Applies to: A domestic Delaware nonstock corporation voluntarily ending its corporate existence.
- Corporate dissolution does not itself close tax, employment, gaming, alcohol, lobbying, campaign, or local accounts.
- Without valid approval and filing, the corporation remains in existence and its officers and directors can continue to face duties and liabilities.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 3 more
View official sources (4)
After dissolution, the corporation continues for three years, or longer if directed by the Court of Chancery, only to prosecute and defend actions, settle business, dispose of property, discharge liabilities, and distribute remaining assets.
- Deadline
- Begin at dissolution and continue until lawful winding up is complete.
- Fee
- No separate state filing fee unless a court or additional certificate is used.
- Filing agency
- Delaware Court of Chancery
- Responsible party
- Delaware Court of Chancery; internal corporate governance
- Frequency
- One time over the winding-up period
- How to comply
- Adopt a winding-up plan, preserve reserves, give claims notices when used, maintain records, and complete lawful distributions.
- Official form or portal
- Winding-up resolutions and claims procedure.
Applies to: A dissolved Delaware nonstock corporation and its directors or trustees.
- The three-year continuation period does not automatically terminate unresolved litigation or court-extended matters.
- Premature distributions can expose directors, trustees, and recipients to liability and leave claims unpaid.
Last verified: 2026-08-02
Official sources: Delaware General Assembly, Division of Research and 2 more
View official sources (3)
The DGCL contains a short-form route, but the current public form and fee schedule do not present one unambiguous exempt/nonstock fee for every short-form configuration. Do not substitute the ordinary §276(a) form without confirming eligibility.
- Deadline
- Before filing any short-form dissolution.
- Fee
- Exact fee requires Division confirmation.
- Filing agency
- Delaware Department of State, Division of Corporations
- Frequency
- One time
- How to comply
- Confirm the statutory predicates, approval, certificate language, and fee directly with the Division.
- Official form or portal
- Exempt Corporation Forms; Forms by Document Type.
Applies to: A nonstock corporation claiming the statutory short-form dissolution route, including a corporation that has not begun activities or has limited assets and liabilities.
- Eligibility depends on the corporation’s operational, asset, debt, and capital history.
- Using an inapplicable short-form route can cause rejection or leave liabilities and assets unresolved.
Verification in progress. Safe approach: Delaware provides a statutory short-form dissolution route, but an exempt nonstock corporation should use it only after the Division confirms eligibility, document, and entity-specific fee. Unresolved: Determine whether the corporation satisfies the short-form operational, asset, debt, and capital-history conditions and identify the exact exempt or nonstock document and fee for its configuration. Why the official evidence is insufficient: Current public sources do not provide one complete, internally consistent short-form nonstock fee and form matrix. Needed to resolve: Delaware Department of State, Division of Corporations; existing sources DE-S008, DE-S014, DE-S012, and DE-S018; obtain entity-specific confirmation. Risk if this is treated as settled: Using the short form without eligibility or with the wrong fee or certificate could invalidate, delay, or reject the dissolution filing.
Last verified: 2026-08-02
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Delaware General Assembly, Division of Research and 3 more
View official sources (4)
Apply the certificate, gift instruments, UPMIFA, trust principles, and federal asset-dedication rules. Transfer remaining charitable assets only to legally eligible recipients and use modification or cy-pres procedures when restrictions cannot be followed.
- Deadline
- Before approving or making any terminal asset distribution.
- Fee
- No universal filing fee; court and professional costs can apply.
- Filing agency
- Delaware Department of Justice, Fraud and Consumer Protection Division
- Responsible party
- Delaware Department of Justice, Fraud and Consumer Protection Division; Delaware Court of Chancery; Internal Revenue Service
- Frequency
- One time
- How to comply
- Inventory restrictions, identify eligible recipients, document board and member approvals, and seek DOJ or court confirmation when the restriction or transaction requires it.
- Official form or portal
- UPMIFA petition or transaction-specific court filing when applicable.
Applies to: A charitable nonstock corporation, charitable trust, or organization holding restricted funds during dissolution or a terminal transaction.
- Delaware does not publish one universal AG notice form for every ordinary charitable dissolution; the need for involvement is transaction-specific.
- Improper distributions can be reversed and can produce fiduciary liability, restitution, tax consequences, and enforcement.
Verification in progress. Safe approach: The corporation must preserve donor restrictions and charitable asset dedication and transfer assets only through a legally authorized path; the exact DOJ or court trigger is transaction-specific. Unresolved: Determine whether the specific restrictions, entity classification, recipient, amount, and transaction require Delaware DOJ involvement, Court of Chancery modification or cy-pres relief, or another approval; no universal AG notice form was confirmed. Why the official evidence is insufficient: The precise DOJ or court trigger depends on asset restrictions, entity classification, recipient, and transaction structure. Needed to resolve: Delaware Department of Justice, Fraud and Consumer Protection Division, and Delaware Court of Chancery; existing sources DE-S030, DE-S033, DE-S008, and DE-S089; obtain public-agency or court confirmation for the specific disposition, with legal review as needed. Risk if this is treated as settled: Treating charitable assets as ordinary surplus could breach donor restrictions, divert assets to an ineligible recipient, or bypass required DOJ or court oversight.
Last verified: 2026-08-02
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Delaware General Assembly, Division of Research and 3 more
View official sources (4)
File final Revenue returns and cancel business and withholding accounts; complete UI and Paid Leave reports; terminate workers’ compensation when lawful; close gaming, alcohol, lobbying, campaign, child-care, food, trade-name, and local accounts; retain records and complete federal filings separately.
- Deadline
- After the final transaction and by each system’s final-return or cancellation deadline.
- Fee
- Final taxes, contributions, penalties, and account-specific charges may apply.
- Filing agency
- Delaware Division of Revenue
- Responsible party
- Delaware Division of Revenue; Delaware Department of Labor; activity-specific state and local agencies
- Frequency
- One-time closure across multiple systems
- How to comply
- Use each agency’s final-return, cancellation, withdrawal, surrender, or closure process and retain confirmation.
- Official form or portal
- Delaware Taxpayer Portal; LaborFirst; DELPROS; OABCC; Public Integrity and Campaign Finance systems; local portals.
Applies to: A nonprofit ending Delaware operations or withdrawing from the State.
- Corporate dissolution is not a universal agency account cancellation and federal closure remains separate.
- Leaving accounts open can create continuing returns, fees, notices, penalties, and apparent noncompliance after the corporation has dissolved.
Last verified: 2026-08-02
Official sources: Delaware Division of Revenue and 8 more
View official sources (9)
Official Sources
94 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Delaware General Assembly, Division of Research | 8 Del. C. § 114 — Application of DGCL to nonstock corporations | https://delcode.delaware.gov/title8/c001/sc01/index.html#114 | |
| Delaware Office of the Alcoholic Beverage Control Commissioner | Alcoholic Beverage Control Forms and Application Materials | https://oabcc.delaware.gov/forms/ | |
| Delaware Office of the Alcoholic Beverage Control Commissioner | Alcoholic Beverage Control Frequently Asked Questions | https://oabcc.delaware.gov/faq/ | |
| Delaware Office of the Alcoholic Beverage Control Commissioner | Alcoholic Beverage Control License and Fee Schedule | https://oabcc.delaware.gov/fee-schedule/ | |
| Delaware Department of State, Division of Corporations | Annual Report and Tax Instructions Portal | https://icis.corp.delaware.gov/Ecorp/LoginTax.aspx | |
| Delaware Health and Social Services, Division of Public Health | Application for Permit to Operate a Temporary Food Establishment | https://dhss.delaware.gov/wp-content/uploads/sites/12/dph/pdf/tfeapplic.pdf | |
| Delaware Department of State, Division of Professional Regulation | Bingo Event Permit | https://dpr.delaware.gov/boards/gaming/bingo_event/ | |
| Delaware Department of State, Division of Professional Regulation | Board of Charitable Gaming | https://dpr.delaware.gov/boards/gaming/ | |
| Delaware Department of State, Division of Professional Regulation | Board of Charitable Gaming Fee Schedule | https://dpr.delaware.gov/boards/gaming/fees/ | |
| Delaware Department of State, Division of Professional Regulation | Board of Charitable Gaming Frequently Asked Questions | https://dpr.delaware.gov/boards/gaming/faqs/ | |
| Delaware Division of Revenue | Business Licenses FAQs | https://revenue.delaware.gov/frequently-asked-questions/business-licenses-faqs/ | |
| Delaware Department of Elections | Campaign Finance | https://elections.delaware.gov/candidates/campaignfinance/index.shtml | |
| Delaware Department of Elections | Campaign Finance Information | https://elections.delaware.gov/candidates/campaignfinance/cf_info.shtml | |
| Delaware Department of State, Division of Corporations | Certificate of Dissolution — Nonstock Corporation under 8 Del. C. § 276(a) | https://corpfiles.delaware.gov/Corp_Forms/Dissolution%20-%20276a.pdf | |
| Delaware Department of State, Division of Corporations | Certificate of Incorporation — Exempt Corporation | https://corpfiles.delaware.gov/Corp_Forms/Incorporation%20-%20Exempt.pdf | |
| Delaware Department of State, Division of Corporations | Certificate of Withdrawal of Foreign Corporation | https://corpfiles.delaware.gov/Foreign_Corp/Withdrawal.pdf | |
| Delaware Department of State, Division of Professional Regulation | Charitable Gaming Event Permit | https://dpr.delaware.gov/boards/gaming/charitable_event/ | |
| Delaware Department of Education, Office of Child Care Licensing | Child Care Licensing for Parents | https://education.delaware.gov/families/birth-age-5/occl/for_parents/ | |
| Delaware Department of Education, Office of Child Care Licensing | Child Care Regulations and Exemptions | https://education.delaware.gov/families/birth-age-5/occl/regulations_and_exemptions/ | |
| City of Wilmington Department of Finance | City of Wilmington Property Tax | https://www.wilmingtonde.gov/residents/online-payments/city-property-tax | |
| Delaware Division of Revenue | Corporate Income Tax FAQs | https://revenue.delaware.gov/frequently-asked-questions/corporate-income-tax-faqs/ | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 12, Chapter 47: Uniform Prudent Management of Institutional Funds Act | https://delcode.delaware.gov/title12/c047/index.html | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 15, Chapter 80: Campaign Contributions and Expenditures | https://delcode.delaware.gov/title15/c080/index.html | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 19, Chapter 23, Subchapter IV: Workers’ Compensation | https://delcode.delaware.gov/title19/c023/sc04/index.html | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 19, Chapter 33: Unemployment Compensation | https://delcode.delaware.gov/title19/c033/index.html | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 19, Chapter 37: Family and Medical Leave Insurance Program | https://delcode.delaware.gov/title19/c037/index.html | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 19, Chapter 9: Minimum Wage and Wage Payment | https://delcode.delaware.gov/title19/c009/index.html | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 28: Sports and Amusements | https://delcode.delaware.gov/title28/title28.pdf | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 29, Chapter 58, Subchapter IV: Registration of Lobbyists | https://delcode.delaware.gov/title29/c058/sc04/index.html | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 30, Chapter 19: Corporation Income Tax | https://delcode.delaware.gov/title30/c019/index.html | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 30, Chapter 23: Business and Occupational License Taxes | https://delcode.delaware.gov/title30/c023/ | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 30, Chapter 29: Gross Receipts Taxes | https://delcode.delaware.gov/title30/c029/index.html | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 4, Chapter 5, Subchapter II | https://delcode.delaware.gov/title4/c005/sc02/ | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 6, Chapter 25, Subchapter X: Charitable/Fraternal Solicitation | https://delcode.delaware.gov/title6/c025/sc10/index.html | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 6, Chapter 25A: Telemarketing Registration and Fraud Prevention | https://delcode.delaware.gov/title6/c025a/index.html | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 8, Chapter 1, Subchapter I: Formation | https://delcode.delaware.gov/title8/c001/sc01/index.html | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 8, Chapter 1, Subchapter III: Registered Office and Registered Agent | https://delcode.delaware.gov/title8/c001/sc03/index.html | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 8, Chapter 1, Subchapter IV: Directors and Officers | https://delcode.delaware.gov/title8/c001/sc04/index.html | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 8, Chapter 1, Subchapter IX: Merger, Consolidation or Conversion | https://delcode.delaware.gov/title8/c001/sc09/index.html | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 8, Chapter 1, Subchapter VII: Meetings, Elections, Voting and Notice | https://delcode.delaware.gov/title8/c001/sc07/index.html | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 8, Chapter 1, Subchapter VIII: Amendment of Certificate; Changes in Capital and Capital Stock | https://delcode.delaware.gov/title8/c001/sc08/index.html | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 8, Chapter 1, Subchapter X: Sale of Assets, Dissolution and Winding Up | https://delcode.delaware.gov/title8/c001/sc10/index.html | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 8, Chapter 1, Subchapter XII: Renewal, Revival, Extension and Restoration | https://delcode.delaware.gov/title8/c001/sc12/index.html | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 8, Chapter 1, Subchapter XVI: Foreign Corporations | https://delcode.delaware.gov/title8/c001/sc16/index.html | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 8, Chapter 5: Corporation Franchise Tax | https://delcode.delaware.gov/title8/c005/index.html | |
| Delaware General Assembly, Division of Research | Delaware Code Online — Title 9, Chapter 81, Subchapter I: Assessment and Exemptions | https://delcode.delaware.gov/title9/c081/sc01/index.html | |
| Delaware Department of Labor | Delaware LaborFirst | https://labor.delaware.gov/laborfirst/ | |
| Delaware One Stop | Delaware One Stop Frequently Asked Questions | https://onestop.delaware.gov/Help_FAQ | |
| Delaware Department of Labor | Delaware Paid Leave | https://labor.delaware.gov/delaware-paid-leave/ | |
| Delaware Department of Labor | Delaware Paid Leave Employee Information and Resources | https://labor.delaware.gov/delaware-paid-leave/employees/ | |
| Delaware Division of Revenue | Delaware Taxpayer Portal | https://tax.delaware.gov/ | |
| Delaware Department of State, Division of Corporations | Division of Corporations Fee Schedule — Revised August 1, 2026 | https://corpfiles.delaware.gov/Fee_Schedule/AugustFee2026.pdf | |
| Delaware Department of State, Division of Corporations | Division of Corporations Fees | https://corp.delaware.gov/fee/ | |
| Delaware Division of Revenue | Doing Business in Delaware — Step 5: Withholding Taxes | https://revenue.delaware.gov/business-tax-forms/doing-business-in-delaware/step-5-withholding-taxes/ | |
| Delaware Department of Labor, Division of Unemployment Insurance | Employer FAQs — Unemployment Insurance | https://labor.delaware.gov/divisions/unemployment-insurance/employer-faqs/ | |
| Delaware Health and Social Services, Division of Child Support Services | Employer Services — New Hire Reporting | https://dhss.delaware.gov/dcss/division-of-child-support-services/employers/ | |
| Delaware Department of Labor, Division of Unemployment Insurance | Employer Services — Unemployment Insurance | https://labor.delaware.gov/divisions/unemployment-insurance/employer-services/ | |
| Delaware Division of Revenue | Employer’s Guide — Withholding Regulations and Employer’s Duties | https://revenue.delaware.gov/employers-guide-withholding-regulations-employers-duties/ | |
| Delaware Department of State, Division of Corporations | Exempt Corporation | https://corp.delaware.gov/exemptcorp/ | |
| Delaware Department of State, Division of Corporations | Exempt Corporation Forms | https://corp.delaware.gov/corpformsexemptcorp09/ | |
| Delaware Division of Revenue | Exemption and Resellers Certificates | https://revenue.delaware.gov/business-tax-forms/exemption-certificates/ | |
| Delaware Department of State, Division of Corporations | Expedited Services | https://corp.delaware.gov/expserv/ | |
| Delaware Department of State, Division of Corporations | Foreign Corporation Forms | https://corp.delaware.gov/corpformsforcorp09/ | |
| Delaware Department of State, Division of Corporations | Forms by Document Type | https://corp.delaware.gov/formsdoctype09/ | |
| Delaware Department of Justice | Fraud and Consumer Protection Division | https://attorneygeneral.delaware.gov/fraud/ | |
| Delaware Division of Revenue | Fundraisers and Charitable Solicitations | https://revenue.delaware.gov/business-tax-forms/fundraisers-and-charitable-solicitations/ | |
| Delaware Division of Revenue | Gross Receipts Tax FAQs | https://revenue.delaware.gov/frequently-asked-questions/gross-receipts-tax-faqs/ | |
| Delaware Department of Labor | Hours & Wage Reporting — Knowledge Base | https://labor.delaware.gov/hours-wage-reporting-knowledge-base/ | |
| Delaware Department of State, Division of Corporations | How to Pay Franchise Taxes and File Annual Reports | https://corp.delaware.gov/paytaxes/ | |
| Delaware Department of State, Division of Professional Regulation | Instant or Sealed Games | https://dpr.delaware.gov/boards/gaming/instantbingo/ | |
| Internal Revenue Service | IRS Publication 557 — Tax-Exempt Status for Your Organization | https://www.irs.gov/pub/irs-pdf/p557.pdf | |
| Kent County Levy Court, Assessment Office | Kent County Tax Credits, Exemptions & Assessment | https://www.kentcountyde.gov/Residents/Tax-Credits-Exemptions-Assessment | |
| Delaware Department of State, Division of Corporations | More Information — Certificates and Certified Copies | https://corp.delaware.gov/more-information/ | |
| Delaware Department of State, Division of Corporations | Name Reservation — Entity Cost | https://icis.corp.delaware.gov/ecorp/namereserv/EntityCost.aspx | |
| New Castle County Office of Finance, Assessment Division | New Castle County Exemption Application Guide | https://www.newcastlede.gov/DocumentCenter/View/25010/Exemption-Application-Guide-4-11-18 | |
| New Castle County Office of Finance, Assessment Division | New Castle County General Exemption Application | https://www.newcastlede.gov/DocumentCenter/View/234/General-Exemption-Application-PDF?bidId= | |
| New Castle County Office of Finance, Assessment Division | New Castle County Tax Exemptions | https://www.newcastlede.gov/182/Tax-Exemptions | |
| Delaware Division of Revenue | Non-profit Corporations | https://revenue.delaware.gov/business-tax-forms/non-profit-corporations/ | |
| Delaware Department of Labor, Division of Industrial Affairs | Office of Workers’ Compensation | https://labor.delaware.gov/divisions/industrial-affairs/workers-compensation/ | |
| Delaware Public Integrity Commission | Public Integrity Commission — Lobbyists | https://publicintegrity.delaware.gov/lobbyists/ | |
| Delaware Department of State, Division of Corporations | Qualification of Foreign Corporation | https://corpfiles.delaware.gov/Foreign_Corp/Foreign%20Corporation.pdf | |
| Delaware Department of State, Division of Professional Regulation | Raffle Event Permit | https://dpr.delaware.gov/boards/gaming/raffle/ | |
| Delaware Department of Labor | Self-Insured Employers | https://labor.delaware.gov/delaware-paid-leave/self-insured-employers/ | |
| Delaware Division of Revenue | Services for the Business Taxpayer | https://revenue.delaware.gov/services-for-the-business-taxpayer/ | |
| Delaware Division of Revenue | Short-Term Rental Lodging Tax FAQs | https://revenue.delaware.gov/short-term-rental-faqs/ | |
| Delaware Department of Education, Office of Child Care Licensing | Start a Child Care Business | https://education.delaware.gov/families/birth-age-5/occl/start_a_child_care_business/ | |
| Sussex County Assessment Office | Sussex County Property Tax Exemption | https://sussexcountyde.gov/node/20319 | |
| Sussex County Assessment Office | Sussex County Property Tax Exemption Application | https://sussexcountyde.gov/sites/default/files/forms/PropertyTaxExemptionApplication.pdf | |
| Delaware Health and Social Services, Division of Public Health | Temporary Food Establishment Requirements | https://dhss.delaware.gov/dph/homepage/about/sections/hsp/licenses-and-permits/food-protection/temporary-food-establishment-requirements/ | |
| Delaware Department of State, Division of Professional Regulation | Texas Hold’em Individual License | https://dpr.delaware.gov/boards/gaming/holdem_indiv/ | |
| Delaware Department of State, Division of Professional Regulation | Texas Hold’em Tournament Permit | https://dpr.delaware.gov/boards/gaming/holdem/ | |
| Delaware One Stop; Delaware Division of Revenue | Trade Names | https://onestop.delaware.gov/Operate_TradeNames | |
| Delaware Department of Labor, Division of Unemployment Insurance | Unemployment Insurance Forms for Employers | https://labor.delaware.gov/divisions/unemployment-insurance/forms/ | |
| Delaware Division of Revenue | W-2 and 1099 Form FAQs | https://revenue.delaware.gov/frequently-asked-questions/w-2-and-1099-form-faqs/ |
Recent Delaware Compliance Updates
Delaware keeps more classifications apart than most states, and the ones that sound alike are the ones organizations conflate. A nonstock corporation, a nonprofit nonstock corporation, a charitable nonstock corporation, a Delaware exempt corporation, and a federally recognized section 501(c)(3) organization are five separate things. On top of that sit corporate reporting, income tax, a state with no retail sales tax but a live gross-receipts and business-license system, locally administered property tax, four employment programs, activity-specific gaming and alcohol permits, advocacy reporting, and a closure process that the corporate filing does not finish. This guide introduces our new Delaware state guide and its 140 structured, source linked requirements.
Delaware uses four corporate labels that sound like synonyms and are not: nonstock corporation, nonprofit nonstock corporation, charitable nonstock corporation, and Delaware exempt corporation. Federal section 501(c)(3) recognition is a fifth thing again, and it does not automatically produce any of the four. The practical stake is money and good standing. A corporation the Division has classified as exempt files an annual report by March 1 and pays a $25 report fee, and that fee is not franchise tax. Getting the classification wrong changes the fee, the tax, and the revival path if the corporation ever goes void.
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.