Indiana
This guide organizes 128 Indiana nonprofit compliance facts supported by 89 official sources. 15 entries are currently marked Verification in Progress.
128 facts · 113 source verified · 15 in progress · 89 official sources
On this page
- Start Here
- Compact Operational Reference
- Entity, Formation, and Names
- Governance and Internal Records
- Corporate Reports, Status, and Transactions
- Foreign Nonprofit Corporations
- Fundraising, Professional Fundraisers, and Charitable Assets
- Indiana Tax Registration, Exemptions, Sales, and Withholding
- Property Tax Exemption
- Employer, Payroll, Unemployment, and Workers’ Compensation
- Charitable Gaming
- Alcohol Fundraising and Events
- Lobbying and Political Activity
- Local and Activity-Specific Permits
- Dissolution, Winding Up, and Closure
- Official Sources
- Recent Compliance Updates
- What can we help with
- Methodology & Disclaimer
Start Here
These are Indiana’s highest-priority nonprofit compliance decision points. Some apply at formation or recur on a fixed cycle. Others apply only when the organization uses a paid fundraiser, makes taxable sales, owns property, hires employees, runs a charity game, or winds down. Not every entry applies to every Indiana nonprofit, so read each entry’s own applicability line and its verification label before acting on it. The recurring theme is that Indiana keeps its systems separate. Incorporating creates the state corporation and nothing more, so federal section 501(c)(3) recognition stays a separate federal determination. Formation is $31 as a minimum standard online total or $50 on paper, and the registered agent and Indiana registered office must then be maintained continuously. The Business Entity Report is biennial rather than annual, falls in the anniversary month, and is first due two years after registration. Department of Revenue approval starts with NP-20A within 120 days after formation, while NP-20R runs on its own five year May 15 schedule. A purchaser exemption is never a seller exemption. Property tax exemption is county work on a statewide April 1 deadline. Employer accounts are opened separately from incorporation, and gaming qualification is separate from the authorization to run any particular game.
- Use an Indiana nonprofit corporation for the state entity; federal section 501(c)(3) recognition is separate Applies to: Organizations forming an ordinary Indiana charitable corporation and intending to seek or maintain federal section 501(c)(3) recognition.
- File State Form 4162 or the INBiz nonprofit Articles and pay the current online or paper fee Applies to: A new domestic Indiana nonprofit corporation.
- Maintain a consenting registered agent and Indiana registered office continuously Applies to: Domestic and registered foreign Indiana nonprofit corporations.
- File the Indiana nonprofit Business Entity Report every two years during the anniversary month Applies to: Domestic and registered foreign Indiana nonprofit corporations.
- An ordinary charity using its own bona fide personnel does not register with the Attorney General merely to solicit Applies to: A domestic or foreign charitable organization soliciting in Indiana through its own bona fide officers, employees, members, or volunteers.
- Register a professional fundraiser consultant or professional solicitor before acting for an Indiana charity campaign Applies to: A person or entity paid to plan, manage, advise on, or conduct charitable solicitation for or on behalf of a charity and fitting the statutory role.
- File NP-20A through INTIME within 120 days after formation to obtain Indiana nonprofit tax approval Applies to: An Indiana nonprofit organization seeking Indiana income-tax treatment and, when eligible, sales-tax exemption documentation.
- File NP-20R by May 15 every fifth year under the FEIN transition schedule Applies to: DOR-approved Indiana nonprofit organizations.
- Register and collect sales tax when nonprofit taxable retail sales exceed the $100,000 threshold or another taxable-sale rule applies Applies to: A nonprofit making Indiana retail sales of tangible personal property.
- File Form 136 with the county assessor on or before April 1 Applies to: A property owner seeking an Indiana property-tax exemption unless a narrow statutory filing exception applies.
- Register tax and workforce accounts before payroll rather than assuming incorporation opened them Applies to: A nonprofit hiring employees or paying Indiana wages.
- Obtain workers’ compensation coverage before the first covered employee begins work Applies to: An Indiana nonprofit employing a person under a contract of hire unless a statutory exclusion applies.
- Report new hires and rehires within 20 days Applies to: Every Indiana employer hiring or rehiring a covered employee; multistate employers using Indiana reporting.
- Complete IGC qualification and obtain authorization before conducting any charity gaming Applies to: An organization seeking to conduct bingo, raffles, door prizes, pull tabs, tip boards, punchboards, casino game nights, water races, guessing games, or other allowable charity gaming in Indiana.
- Approve and file voluntary dissolution through the classification- and membership-specific corporate path Applies to: A domestic Indiana nonprofit ending its corporate existence after activities have begun.
Compact Operational Reference
A summary and navigation device only. Start Here above carries all 15 primary decision points, and these 12 rows are the highest-value verified operational actions. Every row links to the complete requirement below, where each fee, deadline, threshold operator, county qualification, exception, and agency appears in full. Every row here is SOURCE VERIFIED, which is why some things you might expect are missing. Dissolution appears through no row of its own, because the charitable asset and oversight questions around it remain under verification and no summary line would be honest about them. Property tax names no fee of its own beyond the filing, because each county administers its own procedure and no statewide figure would be true.
| Operational matter | Fee or threshold | Deadline or formula | Form or portal |
|---|---|---|---|
| Form the Indiana nonprofit corporationFile State Form 4162 or the INBiz nonprofit Articles and pay the current online or paper fee | $31 minimum standard online total; $50 paper. Final online processor fee can exceed $1 but may not exceed 2.15%. | Before relying on Indiana corporate existence. | Articles of Incorporation — Domestic Nonprofit Corporation, State Form 4162; INBiz |
| File the biennial Business Entity ReportFile the Indiana nonprofit Business Entity Report every two years during the anniversary month | $22 online; $20 paper. | During the anniversary month every two years; first due two years after registration. | Business Entity Report, State Form 48725; INBiz |
| Cure a corporate-report or registered-agent defaultCure a delinquent Business Entity Report or registered-agent default during the notice process | Missing report fees and event-filing fees apply; no universal penalty amount is stated for every default. | Within the notice period; the statute provides a 60-day cure period before administrative action for specified defaults. | Business Entity Report; registered-agent change; entity-specific notice |
| Register a foreign nonprofitRegister a foreign nonprofit before transacting business in Indiana unless a statutory exclusion applies | Filing fee addressed in the foreign-registration filing fact. | Before transacting business in Indiana. | Foreign Registration Statement, State Form 56369; INBiz |
| Register a professional fundraiserRegister a professional fundraiser consultant or professional solicitor before acting for an Indiana charity campaign | $1,000 initial registration; $50 annual renewal. | Before acting; renewal update before July 2 each year. | Professional Fundraiser Consultant and Solicitor Registration Form |
| Obtain Indiana nonprofit tax approvalFile NP-20A through INTIME within 120 days after formation to obtain Indiana nonprofit tax approval | No application fee identified. | Within 120 days after formation. | NP-20A — Nonprofit Application for Sales Tax Exemption; INTIME |
| File NP-20RFile NP-20R by May 15 every fifth year under the FEIN transition schedule | No filing fee identified. | May 15 in the assigned first-transition year, then every fifth year. | NP-20R — Nonprofit Organization’s Report; INTIME |
| Register taxable nonprofit retail salesRegister and collect sales tax when nonprofit taxable retail sales exceed the $100,000 threshold or another taxable-sale rule applies | $25 Registered Retail Merchant Certificate per location; tax collected at the applicable rate. | Before taxable collection is required; monitor cumulative calendar-year sales continuously. | Registered Retail Merchant Certificate; ST-103; INTIME |
| Apply for property-tax exemptionFile Form 136 with the county assessor on or before April 1 | No filing fee. | On or before April 1 of the assessment year. | State Form 9284 / Form 136 |
| Apply the nonprofit unemployment thresholdApply the nonprofit unemployment threshold of four workers in each of twenty different weeks | No registration fee identified; contribution or reimbursement liability applies. | Register when the threshold is met or expected under DWD instructions. | DWD employer registration; Uplink/ESS |
| Qualify and obtain charity-gaming authorizationComplete IGC qualification and obtain authorization before conducting any charity gaming | CG-QA qualification: no fee. | Before applying for a license or exempt activity and before advertising or selling tickets. | CG-QA — Qualification Application; IGC Charity Gaming Forms |
| Obtain temporary nonprofit beer-and-wine authorityObtain the Indiana temporary beer-and-wine permit for a nonprofit-held public event when the event is not covered by a licensed venue or caterer | $50 state permit fee; local or venue fees may apply. | At least five full business days before the event. | Temporary Beer and Wine Permit |
Entity, Formation, and Names
Incorporating in Indiana creates the state corporation and settles nothing else. Federal section 501(c)(3) recognition, Department of Revenue nonprofit approval, sales tax, property tax, gaming authority, alcohol authority, and local permits each remain their own determination. This group covers the governing statute, the Articles and their required contents, the classification choice, names and assumed names, the registered agent, and two formation questions that current official sources do not settle.
Indiana incorporation creates the state-law corporation. It does not itself grant federal section 501(c)(3) recognition, Indiana Department of Revenue nonprofit approval, sales-tax exemption, property-tax exemption, gaming authority, alcohol authority, or local permits.
- Deadline
- At formation and whenever exempt status is represented.
- Fee
- No separate classification fee.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Responsible party
- Indiana Secretary of State, Business Services Division; Internal Revenue Service; Indiana Department of Revenue
- Frequency
- Continuous
- How to comply
- Form the corporation, then complete each independent federal, state, and local process that applies.
- Official form or portal
- Articles of Incorporation — Domestic Nonprofit Corporation; IRS exemption application; INTIME NP-20A
Applies to: Organizations forming an ordinary Indiana charitable corporation and intending to seek or maintain federal section 501(c)(3) recognition.
- Trusts, unincorporated nonprofit associations, religious structures, cooperatives, and specially regulated entities may use different law.
- Conflating the systems can cause unsupported exemption claims, tax liability, unregistered activity, or rejected applications.
- Michigan nonprofit corporation type required
- Ohio nonprofit corporation type required
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 4 more
View official sources (5)
The ordinary nonprofit corporation is governed by IC 23-17, the Indiana Nonprofit Corporation Act of 1991, together with the Indiana Business Organization Code in IC 23-0.5 for filings, names, registered agents, reports, and foreign registration.
- Deadline
- At formation and throughout the entity lifecycle.
- Fee
- No separate statute-selection fee.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Frequency
- Continuous
- How to comply
- Use the current nonprofit Articles and the current Title 23 filing framework.
- Official form or portal
- State Form 4162; INBiz
Applies to: New domestic Indiana nonprofit corporations.
- Specially chartered, insurance, financial, cooperative, benefit, and unincorporated entities can be governed by other chapters.
- Using an inapplicable entity statute or form can cause rejection and incorrect governance or dissolution assumptions.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 2 more
View official sources (3)
Indiana recognizes other structures, but their governance, filing, tax, charitable-asset, and dissolution consequences differ. Confirm the controlling chapter and filing before selecting an alternative structure.
- Deadline
- Before selecting or changing the legal structure.
- Fee
- Structure-specific; no universal fee confirmed.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Responsible party
- Indiana Secretary of State; Indiana courts; Indiana Attorney General, as applicable
- Frequency
- Event-triggered
- How to comply
- Use the statute and form specific to the selected structure.
- Official form or portal
- INBiz and structure-specific filing or trust instrument
Applies to: Organizations considering a charitable trust, unincorporated nonprofit association, cooperative, benefit corporation, religious structure, or other specialized entity instead of an ordinary nonprofit corporation.
- A for-profit benefit corporation is not the ordinary charitable nonprofit corporation.
- Using the wrong structure can create invalid filings, incorrect ownership assumptions, or loss of intended charitable restrictions.
Verification in progress. Safe approach: Indiana has several alternative structures; use ordinary nonprofit-corporation guidance only for an entity actually governed by IC 23-17. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: Confirm the intended alternative structure with the Secretary of State and, for trusts or restricted assets, the Attorney General or counsel. Why the official evidence is insufficient: The comparative legal consequences and available filing path vary by structure and activity. Needed to resolve: Indiana Secretary of State; Indiana Attorney General for trusts or restricted assets; Indiana courts when judicial relief is required. Existing sources: IN-S001, IN-S002, IN-S009. Risk if this is treated as settled: An overbroad comparison could cause users to choose a legally incompatible structure.
Last verified: 2026-08-04
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Indiana General Assembly and 2 more
View official sources (3)
File Articles of Incorporation through INBiz or on paper. The statutory electronic fee is $20, the online enhanced-access fee is $10, and the INBiz processing fee is at least $1, producing a minimum standard online total of $31. The paper filing fee is $50.
- Deadline
- Before relying on Indiana corporate existence.
- Fee
- $31 minimum standard online total; $50 paper. Final online processor fee can exceed $1 but may not exceed 2.15%.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Frequency
- One time
- How to comply
- File online through INBiz or submit signed State Form 4162 with payment.
- Official form or portal
- Articles of Incorporation — Domestic Nonprofit Corporation, State Form 4162; INBiz
Applies to: A new domestic Indiana nonprofit corporation.
- Insurance corporations and financial institutions use their responsible regulator. The processor component can vary by payment method.
- No Indiana nonprofit corporation exists until an accepted filing becomes effective; deficient filings can be rejected.
- Ohio articles of incorporation required
- Illinois articles of incorporation required
Last verified: 2026-08-04
Official sources: Indiana Secretary of State, Business Services Division and 4 more
View official sources (5)
The Articles identify the corporate name, whether the corporation is public benefit, mutual benefit, or religious, the registered agent and Indiana registered office, one or more incorporators, principal-office or mailing information required by the form, and lawful nonprofit purposes.
- Deadline
- At formation.
- Fee
- Included in the formation fee.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Frequency
- One time; amend filed provisions when necessary
- How to comply
- Complete every required form or portal field and attach additional provisions when necessary.
- Official form or portal
- State Form 4162; INBiz
Applies to: A new domestic Indiana nonprofit corporation.
- Initial directors are not required to be named in the current Articles. Federal tax clauses are a separate practical requirement when seeking section 501(c)(3) recognition.
- Missing or inconsistent required information can cause rejection and later classification, governance, or asset-disposition errors.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 2 more
View official sources (3)
Indiana law distinguishes public-benefit, mutual-benefit, and religious corporations. The Articles require a designation, and the classification affects member rights, merger, major asset disposition, dissolution, and charitable-asset treatment. Federal section 501(c)(3) status does not itself select the Indiana classification.
- Deadline
- At formation and before a classification-sensitive transaction.
- Fee
- No separate classification fee; amendment fee applies if a lawful change is filed.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Responsible party
- Indiana Secretary of State; internal corporate governance; Indiana Attorney General and courts for affected transactions
- Frequency
- Continuous and event-triggered
- How to comply
- Select the classification in the Articles and use the classification-specific statutory transaction path.
- Official form or portal
- State Form 4162; amendment filing when applicable
Applies to: Domestic Indiana nonprofit corporations.
- A lawful change may require an Articles amendment and cannot be used to evade charitable restrictions.
- Incorrect classification can cause rejection or invalid governance and asset-disposition procedures.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 2 more
View official sources (3)
Secretary of State acceptance does not establish the federal organizational test. Use governing-document language limiting purposes and activities and dedicating remaining assets to qualifying exempt purposes.
- Deadline
- At formation when possible, otherwise before or during the federal exemption application.
- Fee
- Included at formation; later Articles amendment uses the current filing fee.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Responsible party
- Indiana Secretary of State; Internal Revenue Service
- Frequency
- One time or amendment
- How to comply
- Add tailored provisions in the Articles or file an amendment before relying on the federal application.
- Official form or portal
- State Form 4162; Articles of Amendment; IRS exemption application
Applies to: An Indiana nonprofit corporation intending to apply for or preserve federal section 501(c)(3) recognition.
- The clauses must match the organization’s actual purposes. State filing acceptance is not IRS approval.
- Inadequate charter language can delay or prevent federal recognition and can create inconsistent asset restrictions.
Last verified: 2026-08-04
Official sources: Indiana Secretary of State, Business Services Division and 2 more
View official sources (3)
The corporate name must be distinguishable in the Secretary of State’s records and must use an allowed corporate identifier where required. Search the public database before filing.
- Deadline
- At formation, foreign registration, or name change.
- Fee
- No separate search fee.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Frequency
- Event-triggered
- How to comply
- Search INBiz and submit the name in the relevant entity filing.
- Official form or portal
- INBiz Business Search; State Form 4162; foreign registration filing
Applies to: Domestic and foreign nonprofit corporations selecting or changing an Indiana name.
- A foreign nonprofit may need an alternate name if its legal name is unavailable.
- An unavailable or noncompliant name can cause rejection and does not create trademark rights.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 3 more
View official sources (4)
An Indiana name reservation is optional, lasts 120 days, and may be renewed for successive 120-day periods. The statutory electronic fee is $10, plus the INBiz processing fee, producing a minimum $11 online total.
- Deadline
- Before the desired name is taken; each reservation lasts 120 days.
- Fee
- $11 minimum online total per reservation or renewal; cancellation has the current $1 enhanced-access charge and processing treatment shown by INBiz.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Frequency
- Optional and renewable
- How to comply
- File the reservation electronically through INBiz.
- Official form or portal
- INBiz name reservation
Applies to: A prospective filer that needs to hold a name before formation or foreign registration.
- No universal current paper reservation path was confirmed; use the electronic workflow.
- Expiration ends the hold; reservation does not form the corporation or create trademark rights.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 4 more
View official sources (5)
File the assumed business name through INBiz or on paper and complete the county-recorder filing required for the counties where the entity operates under the name. The state statutory fee is $10 per name electronically or $26 per name on paper, plus the online processing fee; local recorder fees vary. No periodic expiration was identified; file cancellation when use ends.
- Deadline
- Before operating under the assumed name; cancellation when use ends.
- Fee
- $11 minimum online state total per name; $26 paper state fee per name; county fee varies locally.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Responsible party
- Indiana Secretary of State, Business Services Division; applicable county recorder
- Frequency
- Event-triggered; no periodic renewal identified
- How to comply
- File the Certificate of Assumed Business Name and the required county-recording copy or local filing.
- Official form or portal
- INBiz assumed-name filing; county recorder filing
Applies to: An Indiana nonprofit operating under a name other than its legal corporate name.
- County logistics and fees are local. The filing is distinct from an alternate name used for foreign registration.
- Failure to file can create inaccurate public records and does not resolve trademark rights.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 4 more
View official sources (5)
Maintain a registered agent whose consent is on file and an Indiana registered office with a physical address suitable for service. File changes promptly and replace an agent who resigns.
- Deadline
- At formation or foreign registration and continuously thereafter.
- Fee
- Designation is included in formation or registration. Online agent/office change and resignation carry the current $1 enhanced-access charge plus processing; paper fee treatment follows the current form and statute.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Frequency
- Continuous
- How to comply
- Designate the agent in the filing and use the registered-agent or office statement of change when information changes.
- Official form or portal
- State Form 4162; Foreign Registration Statement; INBiz change filing
Applies to: Domestic and registered foreign Indiana nonprofit corporations.
- The registered office is distinct from the principal office and mailing address.
- Failure to maintain the agent or office can cause missed service and administrative dissolution or foreign revocation.
- Michigan registered agent required
- Rhode Island registered agent required
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 4 more
View official sources (5)
One or more incorporators sign and file the Articles. The current Articles do not require initial directors to be listed, so the incorporator or initial board must complete the statutory organizational action after filing.
- Deadline
- At formation and promptly afterward.
- Fee
- Included in formation; no separate organizational filing fee.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Responsible party
- Indiana Secretary of State; internal corporate governance
- Frequency
- One time
- How to comply
- List and certify the incorporator in the Articles, then document organization internally.
- Official form or portal
- State Form 4162; organizational minutes or consent
Applies to: A new domestic Indiana nonprofit corporation.
- The continuing board must satisfy the separate three-individual minimum.
- An unsigned filing can be rejected; failure to organize can leave authority and appointments undocumented.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 1 more
View official sources (2)
The reviewed current formation, foreign-registration, and biennial-report materials establish the first Business Entity Report two years after registration but do not identify a separate post-formation initial report. Safe wording is limited to that reviewed workflow.
- Deadline
- No separate initial-report deadline confirmed.
- Fee
- No separate fee confirmed.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Frequency
- Not established
- How to comply
- Check the INBiz entity dashboard after filing and calendar the first Business Entity Report.
- Official form or portal
- INBiz entity dashboard
Applies to: New domestic and newly registered foreign Indiana nonprofit corporations.
- The biennial Business Entity Report remains independently required.
- An incorrect negative could cause a missed task; an incorrect positive would invent a filing.
Verification in progress. Safe approach: The reviewed Indiana workflow shows no separate nonprofit initial report; calendar the first Business Entity Report two years after registration and confirm the INBiz task list. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: Obtain written Secretary of State confirmation before publishing an unqualified statewide negative. Why the official evidence is insufficient: A material negative is not affirmatively stated by a current official source. Needed to resolve: Indiana Secretary of State, Business Services Division. Existing sources: IN-S010, IN-S021, IN-S015, IN-S016. Risk if this is treated as settled: An absolute negative could cause an early filing to be missed if the portal creates an entity-specific task.
- Illinois initial report not yet confirmed
- Alaska initial report required
Last verified: 2026-08-04
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Indiana Secretary of State, Business Services Division and 3 more
View official sources (4)
The current Articles, INBiz workflow, and nonprofit statute do not identify newspaper publication or proof of publication for ordinary formation. Omission alone does not prove that every special-purpose, judicial, assumed-name, creditor, or local notice is absent.
- Deadline
- No ordinary formation-publication deadline identified.
- Fee
- No publication fee confirmed.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Frequency
- Not established
- How to comply
- Use the ordinary formation workflow and separately screen event-specific notice requirements.
- Official form or portal
- No ordinary formation-publication form identified
Applies to: Ordinary domestic Indiana nonprofit corporations.
- Claims notices, court proceedings, assumed-name filings, gaming notices, and local permits are separate.
- An overbroad negative could overlook a special statutory or local notice.
Verification in progress. Safe approach: No newspaper-publication step appears in the reviewed ordinary nonprofit formation workflow; special or event-specific notices remain separate. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: Obtain an express Secretary of State or statutory statement before using 'no publication required' without qualification. Why the official evidence is insufficient: The negative conclusion is not affirmatively stated by current official authority. Needed to resolve: Indiana Secretary of State, Business Services Division; Indiana General Assembly for an express statutory rule; the relevant public authority for any special-purpose notice. Existing sources: IN-S001, IN-S010, IN-S011, IN-S009. Risk if this is treated as settled: An unqualified negative could obscure a separate judicial, creditor, gaming, assumed-name, or local notice duty.
Last verified: 2026-08-04
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Indiana General Assembly and 3 more
View official sources (4)
Governance and Internal Records
Most of this group is internal work rather than a filing. Indiana sets a minimum board size, default officer positions, member rights when the corporation has members, and limits on indemnification and compensation decisions. Getting these wrong rarely produces an immediate rejection, but it shows up later in a transaction, an audit, or a dissolution.
After filing, the incorporator or initial directors should complete the statutory organizational action, adopt bylaws, appoint directors and officers, authorize banking and tax actions, and preserve minutes or written consent. Bylaws and annual meeting minutes are internal records, not routine Secretary of State filings.
- Deadline
- Promptly after incorporation and before relying on internal authority.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance
- Frequency
- One time; bylaws amended as needed
- How to comply
- Use an organizational meeting or valid written action and retain the bylaws and resolutions.
- Official form or portal
- Bylaws; organizational minutes or written consent
Applies to: New domestic Indiana nonprofit corporations.
- Regulated programs, funders, and lenders may request governing documents even though they are not filed with the Secretary of State.
- Operating without documented authority can impair contracts, banking, exemption applications, and later approvals.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 1 more
View official sources (2)
Indiana does not require every nonprofit to have members. The Articles or bylaws define whether members exist and their classes, admission, voting, termination, meeting, inspection, amendment, merger, asset-sale, and dissolution rights.
- Deadline
- At formation and for each member action.
- Fee
- No state fee unless an Articles amendment is required.
- Filing agency
- Indiana courts
- Responsible party
- Internal corporate governance; Indiana courts
- Frequency
- Continuous and event-triggered
- How to comply
- State the structure in the governing documents and maintain a membership ledger and action records when members exist.
- Official form or portal
- Articles; bylaws; membership records
Applies to: All Indiana nonprofit corporations; member-governance rules apply only when the corporation has statutory members.
- Donors, volunteers, clients, and supporters are not automatically statutory members.
- Failure to preserve statutory member rights can invalidate elections, amendments, mergers, asset sales, or dissolution approvals.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 1 more
View official sources (2)
The board must consist of at least three individuals. The reviewed general nonprofit statute does not impose a universal Indiana-residency requirement, although the Articles or bylaws may add qualifications.
- Deadline
- At organization and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Elect or appoint directors under the Articles and bylaws and keep corporate and public records current.
- Official form or portal
- Bylaws; minutes; Business Entity Report
Applies to: Ordinary Indiana nonprofit corporations.
- Specially regulated entities and grant programs may require more directors or independence.
- A board below the statutory or governing-document minimum may be unable to act validly.
- Illinois minimum number of directors required
- Hawaii minimum number of directors required
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 1 more
View official sources (2)
Use the nonprofit statute and governing documents for director qualifications, terms, election or appointment, resignation, removal, and vacancy filling. Record every action and update public records when the Business Entity Report or an event filing requires it.
- Deadline
- At each director event.
- Fee
- No internal-action fee; a separate filing fee applies only if a filed provision changes.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Responsible party
- Internal corporate governance; Indiana Secretary of State for public records
- Frequency
- Event-triggered
- How to comply
- Use notices, resolutions, ballots, minutes, and any required Articles amendment.
- Official form or portal
- Bylaws; board or member minutes; amendment filing when needed
Applies to: Boards of Indiana nonprofit corporations.
- Member-elected, designated, and appointed directors can use different procedures.
- Defective elections, removals, or vacancy appointments can make later board actions challengeable.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 1 more
View official sources (2)
Follow IC 23-17 and the bylaws for regular and special meetings, notice, participation through communications equipment, action without a meeting, quorum, voting, and committee delegation. Preserve attendance, approvals, recusals, and delegated authority.
- Deadline
- At each board or committee action.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Use meeting notices, minutes, and written consents retained in the corporate records.
- Official form or portal
- Bylaws; board minutes; written consents
Applies to: Directors and board committees.
- Committees cannot exercise powers reserved by statute, the Articles, members, or the board.
- Defective procedure can make actions challengeable and can impair amendments, transactions, or dissolution.
Last verified: 2026-08-04
Official source: Indiana General Assembly — Indiana Code, Title 23 — Business and Other Associations
View official source
Unless the Articles or bylaws provide otherwise, the corporation has a president, secretary, and treasurer. One individual may hold more than one office simultaneously; the governing documents may require additional separation or offices.
- Deadline
- Promptly after organization and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Appoint officers through the authorized board or member action and record appointments and office combinations.
- Official form or portal
- Bylaws; officer resolutions; Business Entity Report
Applies to: Indiana nonprofit corporations.
- Program, banking, grant, conflict-control, or governing-document rules may require separate persons even when state law allows combinations.
- Missing required officer functions or violating the governing documents can impair execution of filings and corporate actions.
- Michigan required officers required
- Vermont required officers required
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 1 more
View official sources (2)
Use the Articles, bylaws, and statute for annual and special member meetings, notice, quorum, voting, proxies, consent, voting groups, and records. A nonmember corporation does not create a member meeting merely because it has donors or volunteers.
- Deadline
- At each required member meeting or action.
- Fee
- No state fee.
- Filing agency
- Indiana courts
- Responsible party
- Internal corporate governance; Indiana courts
- Frequency
- Annual and event-triggered when members exist
- How to comply
- Issue notices, hold the meeting or valid consent process, and retain ballots, proxies, consents, and minutes.
- Official form or portal
- Bylaws; membership ledger; member minutes
Applies to: Indiana nonprofit corporations with members.
- The governing documents can impose additional annual-meeting requirements.
- Invalid member procedure can undermine elections and approvals reserved to members.
Last verified: 2026-08-04
Official source: Indiana General Assembly — Indiana Code, Title 23 — Business and Other Associations
View official source
Maintain permanent minutes and written actions, appropriate accounting records, Articles and bylaws, current directors and officers, and membership records when applicable. Respond to lawful inspection requests using the statutory procedure.
- Deadline
- Continuously; inspection is request-based.
- Fee
- No state filing fee; reasonable copying costs may apply.
- Filing agency
- Indiana courts
- Responsible party
- Internal corporate governance; Indiana courts
- Frequency
- Continuous
- How to comply
- Use secure paper or electronic record systems and document inspection requests and responses.
- Official form or portal
- Corporate record book and accounting system
Applies to: Every Indiana nonprofit corporation.
- Tax, payroll, gaming, donor-restriction, and federal rules can require additional or longer retention.
- Missing records can impair governance, grants, tax compliance, audits, litigation, and statutory inspection rights.
Last verified: 2026-08-04
Official source: Indiana General Assembly — Indiana Code, Title 23 — Business and Other Associations
View official source
Act in good faith and in the corporation’s interests, disclose material interests, use disinterested approval, document compensation comparability, and avoid unlawful loans, private distributions, or misuse of charitable assets.
- Deadline
- At each material, conflicted, compensation, loan, or distribution decision.
- Fee
- No state fee.
- Filing agency
- Indiana courts
- Responsible party
- Internal corporate governance; Indiana courts; Indiana Attorney General where charitable assets are implicated
- Frequency
- Continuous and event-triggered
- How to comply
- Use written disclosures, recusals, disinterested votes, minutes, and valuation or comparability evidence.
- Official form or portal
- Conflict disclosure; board minutes; compensation records
Applies to: Directors, officers, and persons exercising delegated authority.
- Reasonable compensation and properly approved transactions may be permissible; federal excess-benefit rules are separate.
- Improper transactions can be enjoined or unwound and can produce restitution, fiduciary liability, tax consequences, or loss of exemption.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 1 more
View official sources (2)
Indiana permits indemnification, advancement, and insurance in defined circumstances. Bad faith, improper benefit, criminal conduct, employment status, professional duties, and regulated activities can limit protection.
- Deadline
- When a claim, proceeding, advancement request, or insurance decision arises.
- Fee
- No state filing fee; insurance cost varies.
- Filing agency
- Indiana courts
- Responsible party
- Internal corporate governance; Indiana courts
- Frequency
- Event-triggered
- How to comply
- Use board determinations, written undertakings, indemnification agreements, and appropriate insurance.
- Official form or portal
- Board resolution; indemnification agreement; insurance policy
Applies to: Directors, officers, employees, agents, and volunteers.
- Volunteer civil-liability protection does not determine wage, unemployment, workers’ compensation, safety, or license status.
- Improper advancement or indemnification can require repayment and expose decision-makers and assets.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 1 more
View official sources (2)
Corporate Reports, Status, and Transactions
The Indiana Business Entity Report is biennial, not annual, and it falls in the anniversary month rather than on a statewide date. This group also covers what the report must contain, the 60 day cure period that follows an administrative notice, reinstatement with tax clearance, and the separate filings for amendments, agent changes, and fundamental transactions. Attorney General and court involvement in a charitable asset transaction is transaction specific and remains under verification.
File the Business Entity Report every other year. The first report is due two years after registration, during the anniversary month of formation or foreign authority. The current nonprofit fee is $22 through INBiz or $20 on paper.
- Deadline
- During the anniversary month every two years; first due two years after registration.
- Fee
- $22 online; $20 paper.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Frequency
- Biennial
- How to comply
- File through INBiz or submit State Form 48725.
- Official form or portal
- Business Entity Report, State Form 48725; INBiz
Applies to: Domestic and registered foreign Indiana nonprofit corporations.
- This report is separate from federal Form 990, NP-20R, IT-20NP, charity fundraising filings, and tax returns.
- Failure to file leads to notices and can result in administrative dissolution or foreign revocation.
- Ohio annual or biennial report required
- Texas annual or biennial report required in some cases
Last verified: 2026-08-04
Official sources: INBiz; Indiana Secretary of State and 3 more
View official sources (4)
Complete the current entity, principal-office, registered-agent, business-contact, and governing-person information required by the report and correct any separate charter or agent filing that cannot be changed through the report.
- Deadline
- With each biennial report and when an event-specific change filing is required.
- Fee
- Included in the report fee; separate filings can carry separate charges.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Frequency
- Biennial and event-triggered
- How to comply
- File the report and use the designated supplemental filing for changes that require immediate or separate action.
- Official form or portal
- State Form 48725; INBiz supplemental filing
Applies to: Domestic and registered foreign nonprofit corporations filing the biennial report.
- The report does not amend the Articles and does not replace DOR, DWD, gaming, alcohol, or local address changes.
- Incomplete or inaccurate information can cause rejection, missed notices, or status problems.
Last verified: 2026-08-04
Official sources: INBiz; Indiana Secretary of State and 2 more
View official sources (3)
File missing reports, restore a qualifying registered agent and office, correct required information, and respond to the Secretary of State’s notices. Administrative action may proceed after the statutory notice and 60-day cure period.
- Deadline
- Within the notice period; the statute provides a 60-day cure period before administrative action for specified defaults.
- Fee
- Missing report fees and event-filing fees apply; no universal penalty amount is stated for every default.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Frequency
- Event-triggered
- How to comply
- Use INBiz and the entity-specific notice to cure each listed ground.
- Official form or portal
- Business Entity Report; registered-agent change; entity-specific notice
Applies to: A domestic or foreign nonprofit receiving a past-due or administrative-action notice.
- Corporate cure does not automatically restore tax, employer, gaming, alcohol, or local accounts.
- Uncured default can result in administrative dissolution or foreign revocation, limiting activity to winding up and exposing the name and status.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 2 more
View official sources (3)
Obtain a DOR Certificate of Clearance, file all delinquent Business Entity Reports, submit the reinstatement application, and pay the current charges. The statutory fee is $20 electronic or $30 paper; the electronic enhanced-access fee is $11 plus processing, producing a minimum $32 online reinstatement charge before delinquent reports. A domestic entity dissolved more than five years must use the special paper process. Approved reinstatement relates back under the statute, subject to intervening rights and name availability.
- Deadline
- After administrative dissolution or revocation; over-five-year domestic requests use the special paper workflow. No universal outer statutory deadline was identified.
- Fee
- $32 minimum online reinstatement charge or $30 paper, plus all delinquent report fees and any other required amounts.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Responsible party
- Indiana Secretary of State, Business Services Division; Indiana Department of Revenue
- Frequency
- Event-triggered
- How to comply
- Request DOR clearance, cure reports, and file through INBiz or the required paper package.
- Official form or portal
- Application for Reinstatement, State Form 4160; DOR Certificate of Clearance; State Form 48725
Applies to: A domestic Indiana nonprofit administratively dissolved, or a foreign nonprofit whose registration was revoked, and seeking restoration.
- Foreign entities must provide a recent home-state certificate. Reinstatement does not restore unrelated agency licenses automatically.
- Without reinstatement the entity remains limited to winding up and may face name or continuity problems.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 5 more
View official sources (6)
Use the free public search for entity status and filed documents. When formal evidence is required, order a certificate of existence; the statutory electronic fee is $15, the enhanced-access fee is $11, and processing is at least $1, producing a minimum $27 online total. The paper fee is $30.
- Deadline
- Before a material transaction or whenever status is questioned.
- Fee
- $27 minimum online total; $30 paper.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Frequency
- Event-triggered
- How to comply
- Search INBiz; order and validate the certificate through the official information-request service.
- Official form or portal
- INBiz Business Search; Certificate of Existence
Applies to: A nonprofit confirming status or providing formal evidence to a bank, funder, regulator, or contracting party.
- A corporate certificate is not proof of IRS recognition, DOR nonprofit approval, solicitation status, property exemption, or licensing.
- Relying on stale or informal status can delay grants, banking, contracts, licenses, or foreign qualification.
Last verified: 2026-08-04
Official sources: INBiz; Indiana Secretary of State and 4 more
View official sources (5)
Use the designated supplemental filings rather than assuming the next Business Entity Report updates every record. Current electronic enhanced-access charges are $1 for registered-agent or office changes, agent resignation, governing-person changes, principal-office changes, and business-contact-email changes, plus processing.
- Deadline
- Promptly after the change; registered-agent compliance is continuous.
- Fee
- At least $2 online for a listed $1 enhanced-access transaction after the $1 minimum processor fee; paper fee depends on the filing and statute.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Frequency
- Event-triggered
- How to comply
- Submit the correct INBiz supplemental filing or current paper form.
- Official form or portal
- Registered Agent or Office Statement of Change; Registered Agent Resignation; Change of Governing Person; Change of Principal Office; Change of Business Contact Email
Applies to: A domestic or foreign nonprofit whose public information changes between reports.
- Changing one agency record does not update DOR, DWD, local, gaming, alcohol, or bank records.
- Inaccurate public information can cause missed notices, service failures, fraud exposure, or administrative action.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 4 more
View official sources (5)
Obtain the required internal approval and file the appropriate amendment, restatement, or correction. A nonprofit amendment, restatement, or correction generally carries a $20 statutory electronic fee or $30 paper fee, plus online processing and any applicable enhanced-access charge.
- Deadline
- Before representing the charter change as effective; file a correction when the error is discovered.
- Fee
- $20 statutory electronic or $30 paper for the listed filing types, plus current online processing and any applicable enhanced-access charge.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Frequency
- Event-triggered
- How to comply
- File through INBiz or submit the current form and approval certification.
- Official form or portal
- Articles of Amendment, State Form 4161; restatement or correction filing
Applies to: A domestic nonprofit changing its name, purpose, classification, membership provisions, or another filed term, or correcting a filed document.
- Ordinary bylaw changes remain internal unless the Articles also must change.
- An unfiled charter change is ineffective in the public record; an incorrect filing can be rejected or challenged.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 3 more
View official sources (4)
Adopt the required plan, obtain board and member or other approvals, preserve notice and voting rights, protect charitable restrictions, and file the transaction-specific document. A nonprofit merger filing generally carries a $20 electronic statutory fee or $30 paper fee; other structural filings use their own current fee row.
- Deadline
- After internal approval and before treating the transaction as effective.
- Fee
- Transaction-specific; nonprofit merger generally $20 statutory electronic or $30 paper, plus online processing and any applicable enhanced-access charge.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Responsible party
- Indiana Secretary of State; internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Use the current merger, conversion, domestication, amendment, or abandonment filing.
- Official form or portal
- Articles of Merger, State Form 42199; transaction-specific INBiz filing
Applies to: A nonprofit considering a merger, conversion, domestication, transfer, or sale of all or substantially all assets outside the ordinary course.
- Availability and approval differ by entity type and classification. Tax and Attorney General review are separate.
- An improperly approved or filed transaction can be ineffective, rejected, challenged, or can misapply restricted assets.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 3 more
View official sources (4)
Indiana law contains transaction-specific Attorney General and court roles, but the reviewed public materials do not establish one universal prefiling procedure for every transaction. Preserve restricted assets and confirm the exact notice, approval, waiver, and court path before closing.
- Deadline
- Before approving, signing, transferring assets, or filing the transaction.
- Fee
- No universal state fee confirmed; court and professional costs can apply.
- Filing agency
- Indiana Attorney General, Consumer Protection Division
- Responsible party
- Indiana Attorney General; Indiana courts; Indiana Secretary of State
- Frequency
- Event-triggered
- How to comply
- Obtain transaction-specific official confirmation and complete any statutory notice or court petition before filing the public transaction document.
- Official form or portal
- Transaction-specific notice, consent, waiver, petition, or filing
Applies to: Public-benefit or religious nonprofits considering a merger, conversion, major asset sale, transfer of charitable assets, or similar fundamental transaction.
- The required path depends on classification, restrictions, transaction type, recipients, and whether judicial modification is needed.
- An unauthorized transaction can be enjoined, invalidated, or can create fiduciary and restitution exposure.
Verification in progress. Safe approach: Major charitable-asset transactions can require Attorney General or court involvement; confirm the transaction-specific path before approval or transfer. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: Obtain written guidance from the Indiana Attorney General and confirm any required court petition before closing. Why the official evidence is insufficient: The exact notice, approval, waiver, and court trigger varies by transaction and asset restriction. Needed to resolve: Indiana Attorney General; Indiana courts; Indiana Secretary of State for the transaction filing. Existing sources: IN-S001, IN-S002, IN-S031, IN-S009. Risk if this is treated as settled: A universal negative or affirmative approval statement could authorize an invalid transfer of charitable assets.
Last verified: 2026-08-04
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Indiana General Assembly and 3 more
View official sources (4)
Foreign Nonprofit Corporations
Applies when a nonprofit formed outside Indiana will transact business in Indiana. Foreign authority is a corporate registration only. It does not resolve charity, tax, employment, or local obligations, and it is maintained through the same biennial report and registered agent system as a domestic corporation.
File a Foreign Registration Statement before transacting business unless the organization’s activities fall within a statutory exclusion. Internal affairs, litigation, isolated transactions, and certain other listed activities do not by themselves constitute transacting business.
- Deadline
- Before transacting business in Indiana.
- Fee
- Filing fee addressed in the foreign-registration filing fact.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Frequency
- One time; later maintenance
- How to comply
- Apply the statutory activity test and file when required.
- Official form or portal
- Foreign Registration Statement, State Form 56369; INBiz
Applies to: A nonprofit corporation formed outside Indiana that will transact business in Indiana.
- Foreign authority does not replace charity, tax, sales-tax, employer, gaming, alcohol, or local registration.
- An unauthorized foreign corporation can face statutory restrictions and enforcement until registered.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 2 more
View official sources (3)
Submit the Foreign Registration Statement with legal or alternate name, home-jurisdiction information, principal office, registered-agent consent, and the other required fields. The statutory electronic fee is $20, the enhanced-access fee is $20, and processing is at least $1, producing a minimum $41 online total. The paper nonprofit fee is $75.
- Deadline
- Before transacting business in Indiana.
- Fee
- $41 minimum online total; $75 paper.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Frequency
- One time
- How to comply
- File through INBiz or submit State Form 56369 with payment and any required home-state evidence.
- Official form or portal
- Foreign Registration Statement, State Form 56369; INBiz
Applies to: A foreign nonprofit required to register in Indiana.
- An alternate name may be required if the legal name is unavailable. A home-state certificate may be required by the current workflow.
- Deficient registration can be rejected; operating while required but unregistered creates statutory consequences.
Last verified: 2026-08-04
Official sources: Indiana Secretary of State, Business Services Division and 4 more
View official sources (5)
Maintain the Indiana registered agent and office, file the Business Entity Report every two years during the registration anniversary month, and keep legal or alternate name and principal-office information current. Cure notices before administrative revocation.
- Deadline
- Continuously; report during the anniversary month every two years.
- Fee
- $22 online or $20 paper for the report; event filings have their own charges.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Frequency
- Continuous and biennial
- How to comply
- Use INBiz reports and supplemental filings.
- Official form or portal
- Business Entity Report; registered-agent and foreign-amendment filings
Applies to: A registered foreign Indiana nonprofit corporation.
- Foreign reinstatement requires a recent home-state certificate and the same tax-clearance and delinquent-report workflow.
- Noncompliance can result in administrative revocation and loss of authority.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 3 more
View official sources (4)
File the Withdrawal of a Foreign Entity and separately close tax, employer, gaming, alcohol, local, and other accounts. The statutory electronic fee is $20 and the paper fee is $30, plus online processing and any applicable enhanced-access charge. Withdrawal does not erase prior liabilities or service-of-process arrangements.
- Deadline
- When ending Indiana authority after winding down Indiana activity.
- Fee
- $20 statutory electronic or $30 paper, plus online processing and any applicable enhanced-access charge.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Frequency
- One time
- How to comply
- File State Form 56374 or the INBiz withdrawal and complete separate agency closures.
- Official form or portal
- Withdrawal of a Foreign Entity, State Form 56374
Applies to: A registered foreign nonprofit that will stop transacting business in Indiana.
- Withdrawal is separate from dissolution in the home jurisdiction and from every Indiana tax or license account.
- Authority and maintenance exposure can continue until withdrawal is effective; prior liabilities survive.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 3 more
View official sources (4)
Fundraising, Professional Fundraisers, and Charitable Assets
Indiana regulates by role. A charity soliciting through its own bona fide officers, employees, or volunteers does not register with the Attorney General merely to solicit, while a paid professional fundraiser consultant or professional solicitor registers, files its contract, gives campaign notice, and reports. Charitable trusts and institutional funds are a third system again, with their own accounting threshold and their own notice rules. Internet solicitation, fundraising platforms, and charitable asset transactions remain under verification because official sources do not resolve them categorically.
The Indiana Attorney General affirmatively states that charities soliciting on their own behalf through bona fide personnel do not register or report each fundraising campaign under the Professional Fundraiser Consultant and Solicitor Registration Act.
- Deadline
- Before solicitation begins, confirm whether the organization is using only bona fide internal personnel.
- Fee
- No ordinary charity registration fee under this professional-fundraiser system.
- Filing agency
- Indiana Attorney General, Consumer Protection Division
- Frequency
- Continuous screening; no ordinary registration cycle
- How to comply
- Document the organization’s identity, personnel roles, disclosures, and any separate activity-specific permits.
- Official form or portal
- No ordinary charity-registration form; professional-fundraiser forms apply only when triggered
Applies to: A domestic or foreign charitable organization soliciting in Indiana through its own bona fide officers, employees, members, or volunteers.
- Corporate qualification, tax, telephone solicitation, gaming, local solicitation permits, and restricted-asset duties remain separate.
- Using an unregistered professional intermediary or making deceptive solicitations can lead to enforcement even when the charity itself has no registration filing.
Last verified: 2026-08-04
Official sources: Indiana Attorney General, Consumer Protection Division and 2 more
View official sources (3)
Because Indiana does not impose an ordinary charity registration filing under this system, the reviewed Attorney General materials do not create an annual charity renewal, annual charity financial report, state audit tier, or small-charity exemption confirmation for a self-soliciting charity.
- Deadline
- No ordinary charity-renewal deadline under the reviewed system.
- Fee
- No ordinary charity renewal fee.
- Filing agency
- Indiana Attorney General, Consumer Protection Division
- Frequency
- Not applicable to self-soliciting charities
- How to comply
- Maintain truthful solicitation records and complete only the separate filings actually triggered.
- Official form or portal
- No ordinary charity annual report form
Applies to: A charitable organization that is not using a regulated professional fundraiser consultant or professional solicitor.
- Professional fundraiser registration, campaign reports, tax filings, gaming reports, and local permits remain independent.
- Inventing a renewal can misdirect users; omitting professional-fundraiser or other filings can cause enforcement.
- Michigan charity registration renewal required
- Arkansas charity registration renewal required
Last verified: 2026-08-04
Official sources: Indiana Attorney General, Consumer Protection Division and 2 more
View official sources (3)
Indiana’s reviewed system does not require ordinary charities to register merely because they solicit through bona fide internal personnel, so there is no ordinary small-charity threshold or annual exemption filing to apply under that system. Entity type can still matter under professional fundraising, telephone solicitation, tax, gaming, alcohol, and local law.
- Deadline
- At each fundraising-method and intermediary decision.
- Fee
- No ordinary exemption-application fee.
- Filing agency
- Indiana Attorney General, Consumer Protection Division
- Frequency
- Event-triggered
- How to comply
- Classify the fundraiser and method rather than relying on another state’s charity exemptions.
- Official form or portal
- No ordinary charity exemption request form identified
Applies to: Charities assessing whether an Indiana solicitation exemption form or threshold is needed.
- Churches, schools, hospitals, membership organizations, political organizations, and fraternal organizations can have separate treatment in other Indiana systems.
- Importing another state’s threshold can create an incorrect registration or exemption instruction.
Last verified: 2026-08-04
Official sources: Indiana Attorney General, Consumer Protection Division and 2 more
View official sources (3)
The reviewed official Indiana sources do not establish one categorical rule for passive websites, donate buttons, directed email, social media, recurring online donors, peer-to-peer campaigns, or multistate crowdfunding. Screen the fundraiser’s role, directed Indiana activity, telephone contacts, platform control, and other states separately.
- Deadline
- Before launching or materially changing an online or multistate campaign.
- Fee
- No universal Indiana fee confirmed.
- Filing agency
- Indiana Attorney General, Consumer Protection Division
- Frequency
- Event-triggered
- How to comply
- Document the campaign design and obtain official confirmation when a professional intermediary, platform, telephone contact, or directed Indiana campaign is involved.
- Official form or portal
- No single internet-solicitation form identified
Applies to: Indiana and out-of-state charities using online or multistate fundraising methods.
- Ordinary self-solicitation and professional-fundraiser rules remain separately verified; other states can impose registration.
- An absolute no-registration or registration statement can create multistate noncompliance or unnecessary filing.
Verification in progress. Safe approach: Indiana does not require ordinary charity registration merely for self-solicitation, but online and multistate campaigns can trigger separate intermediary, telephone, platform, or other-state rules. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: Obtain written guidance from the Indiana Attorney General and perform a separate multistate registration analysis. Why the official evidence is insufficient: Current official authority does not directly classify each digital fundraising method or multistate nexus fact pattern. Needed to resolve: Indiana Attorney General, Consumer Protection Division; other affected state charity regulators for multistate campaigns. Existing sources: IN-S025, IN-S024, IN-S032. Risk if this is treated as settled: A categorical website or donate-button rule could misstate Indiana or another state’s registration requirements.
Last verified: 2026-08-04
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Indiana Attorney General, Consumer Protection Division and 2 more
View official sources (3)
The reviewed Indiana materials clearly regulate professional fundraiser consultants and professional solicitors, but they do not establish one current standalone registration system for every commercial coventurer, charitable sales promotion, or fundraising platform. A compensated intermediary can still fit a regulated definition or another consumer-protection rule.
- Deadline
- Before signing the commercial or platform arrangement and before solicitation begins.
- Fee
- No universal fee confirmed.
- Filing agency
- Indiana Attorney General, Consumer Protection Division
- Frequency
- Event-triggered
- How to comply
- Classify the intermediary’s compensation, solicitation, custody, control, marketing claims, and contract duties before launch.
- Official form or portal
- Role-specific contract, registration, campaign notice, or no filing after confirmation
Applies to: A charity working with a retailer, cause-marketing partner, crowdfunding platform, payment platform, or other commercial intermediary.
- Payment processors that merely process transactions may differ from solicitors, consultants, or cause-marketing partners.
- Misclassification can lead to unregistered professional fundraising, deceptive-advertising exposure, or loss of donor information and funds.
Verification in progress. Safe approach: Indiana expressly regulates professional fundraiser consultants and professional solicitors; classify other commercial fundraising partners before treating them as unregulated. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: Request a written classification from the Attorney General before launch when the intermediary solicits, controls donor data, holds funds, or receives contingent compensation. Why the official evidence is insufficient: The current responsible classification and any separate filing for platform or coventurer models are not affirmatively resolved. Needed to resolve: Indiana Attorney General, Consumer Protection Division. Existing sources: IN-S025, IN-S024, IN-S001. Risk if this is treated as settled: An overbroad platform exemption could conceal professional-solicitor registration and campaign filing duties.
Last verified: 2026-08-04
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Indiana Attorney General, Consumer Protection Division and 2 more
View official sources (3)
Register before beginning the fundraising work. The initial registration fee is $1,000. File the annual registration update before July 2 with a $50 renewal fee; an unrenewed registrant after the statutory delinquency point must reapply and pay the $1,000 initial fee.
- Deadline
- Before acting; renewal update before July 2 each year.
- Fee
- $1,000 initial registration; $50 annual renewal.
- Filing agency
- Indiana Attorney General, Consumer Protection Division
- Frequency
- Initial and annual
- How to comply
- Submit the current registration form and required disclosures to the Attorney General.
- Official form or portal
- Professional Fundraiser Consultant and Solicitor Registration Form
Applies to: A person or entity paid to plan, manage, advise on, or conduct charitable solicitation for or on behalf of a charity and fitting the statutory role.
- A charity’s bona fide officer, employee, member, or volunteer soliciting on its own behalf is excluded from these role definitions.
- Acting while unregistered or failing to renew can lead to fines, denial, revocation, and campaign restrictions.
Last verified: 2026-08-04
Official sources: Indiana Attorney General, Consumer Protection Division and 5 more
View official sources (6)
A consultant must enter into and file a written contract before acting. A professional solicitor must file the contract and a campaign notice before solicitation begins. The solicitor contract must state the charity’s share or a supported estimate, expenses, prior average return, and donor-information access terms.
- Deadline
- Before the consultant acts or the solicitor begins solicitation.
- Fee
- No separate contract or campaign-notice fee identified beyond registration.
- Filing agency
- Indiana Attorney General, Consumer Protection Division
- Frequency
- Per contract and campaign
- How to comply
- File the written contract and, for a solicitor, the campaign notice with required dates, location, supervisors, and authorization.
- Official form or portal
- Professional Solicitor Notice Filing Form; filed consultant or solicitor contract
Applies to: A registered professional fundraiser consultant or professional solicitor and the charity retaining the registrant.
- The charity must review compensation, expenses, donor data, custody, termination, and final accounting terms.
- An unfiled or noncompliant contract or notice can bar the campaign and support enforcement or registration action.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 3 more
View official sources (4)
File the campaign financial report no later than 90 days after the campaign ends. For a campaign lasting more than one year, file no later than 90 days after each anniversary of the campaign’s commencement. Report gross receipts, solicitor compensation, other expenses, and the charity’s net amount, with charity certification.
- Deadline
- Within 90 days after campaign end; within 90 days after each anniversary for campaigns longer than one year.
- Fee
- No separate report fee identified.
- Filing agency
- Indiana Attorney General, Consumer Protection Division
- Frequency
- Campaign-close and annual for long campaigns
- How to comply
- Submit the official campaign financial report and charity certification.
- Official form or portal
- Professional Solicitor Financial Report
Applies to: A professional solicitor conducting a campaign for an Indiana charity.
- Campaign records and the charity’s independent financial and tax reporting remain separate.
- Failure can support denial or revocation of registration and other enforcement.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 3 more
View official sources (4)
Provide the statutory identity, compensation-status, charity, purpose, and telephone disclosures at solicitation. Keep accurate Indiana fiscal records for at least three years after the registration period and make them available to the Attorney General.
- Deadline
- At each solicitation; records retained at least three years after the relevant registration period.
- Fee
- No separate filing fee.
- Filing agency
- Indiana Attorney General, Consumer Protection Division
- Frequency
- Continuous and record-retention
- How to comply
- Use written and oral scripts, disclosures, contributor-access records, fiscal ledgers, and retention controls.
- Official form or portal
- Solicitation script and campaign records
Applies to: Registered professional fundraiser consultants, professional solicitors, their personnel, and charities overseeing the campaign.
- Written versus telephone disclosure methods differ; other telemarketing law can also apply.
- Missing disclosures or records can produce fines, revocation, consumer-protection enforcement, and contract disputes.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 2 more
View official sources (3)
Indiana has a separate annual telephone-seller registration system for covered sellers before doing business. Charitable status or professional-fundraiser registration does not automatically resolve the telephone-seller definition, exemptions, do-not-call duties, or disclosures.
- Deadline
- Before covered telephone solicitation begins; annual registration when applicable.
- Fee
- Current fee depends on the telephone-seller registration classification; no universal charity fee stated here.
- Filing agency
- Indiana Attorney General, Consumer Protection Division
- Frequency
- Annual and campaign-specific
- How to comply
- Apply the seller and solicitation definitions, review exemptions, and file through the Attorney General if covered.
- Official form or portal
- Telephone Solicitor Registration
Applies to: A charity, professional solicitor, seller, or vendor using telephone conversations, attempted calls, automated dialing, or related offers for money or consideration.
- Pure donation requests, sales promotions, professional solicitation, and automated contacts can have different treatment.
- Unregistered or prohibited calls can lead to Attorney General enforcement and penalties.
Last verified: 2026-08-04
Official sources: Indiana Attorney General, Consumer Protection Division and 2 more
View official sources (3)
The Attorney General has statutory oversight roles as a qualified beneficiary or public representative in specified charitable-trust and institutional-fund matters. Preserve governing instruments, donor restrictions, prudent-management records, and notices even when the organization has no ordinary charity-registration filing.
- Deadline
- Continuously and before a modification, transfer, termination, or major disposition.
- Fee
- No general registration fee identified.
- Filing agency
- Indiana Attorney General, Consumer Protection Division
- Responsible party
- Indiana Attorney General; Indiana courts
- Frequency
- Continuous and event-triggered
- How to comply
- Maintain trust and fund records and provide statutory notice or seek court relief when triggered.
- Official form or portal
- Trust instrument; gift instrument; board or trustee records; statutory notice or petition
Applies to: Charitable trusts, trustees, nonprofit corporations holding restricted institutional funds, and transactions involving dedicated charitable assets.
- A nonprofit corporation is not automatically a separate registered charitable trust, but it can hold assets subject to trust-like restrictions.
- Ignoring restrictions can lead to injunction, restitution, removal, surcharge, or invalid modification.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 1 more
View official sources (2)
A trustee of a charitable trust with assets of at least $500,000 must file the statutory annual certification and accounts and make the information public as required.
- Deadline
- Annually when the charitable trust’s assets are at least $500,000.
- Fee
- No filing fee identified in the reviewed source.
- Filing agency
- Indiana Attorney General, Consumer Protection Division
- Responsible party
- Indiana Attorney General
- Frequency
- Annual
- How to comply
- Submit the required certification and accounts to the Attorney General using the current procedure confirmed with the office.
- Official form or portal
- Annual charitable-trust certification and accounts
Applies to: A trustee of a charitable trust meeting the statutory asset threshold.
- The exact valuation date, content, and filing channel should follow the current Attorney General instructions and trust facts.
- Failure can trigger Attorney General oversight and trustee enforcement.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 1 more
View official sources (2)
Indiana permits a specified unilateral termination procedure for a charitable trust with a value below $75,000 when the statutory conditions are met. The Attorney General is treated as a qualified beneficiary and must receive the required notice.
- Deadline
- Before termination or distribution.
- Fee
- No universal filing fee identified.
- Filing agency
- Indiana Attorney General, Consumer Protection Division
- Responsible party
- Indiana Attorney General; trustee; Indiana courts when necessary
- Frequency
- Event-triggered
- How to comply
- Apply the statutory value and age conditions, give notice, and distribute consistently with the charitable purpose.
- Official form or portal
- Statutory notice of termination; trustee resolution
Applies to: A trustee considering termination of a small charitable trust.
- A trust at exactly $75,000 does not satisfy a below-$75,000 threshold; other conditions and objections can require court review.
- Improper termination can violate donor restrictions and expose the trustee to restitution or court action.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 1 more
View official sources (2)
Provide the Attorney General the statutory notice at least 60 days before transferring the trust’s principal place of administration out of Indiana.
- Deadline
- At least 60 days before the transfer.
- Fee
- No filing fee identified.
- Filing agency
- Indiana Attorney General, Consumer Protection Division
- Responsible party
- Indiana Attorney General
- Frequency
- Event-triggered
- How to comply
- Send the statutory notice with the information required by the trust code.
- Official form or portal
- Notice of transfer of principal place of administration
Applies to: A trustee proposing to move the principal place of administration of an Indiana charitable trust.
- Additional beneficiary, court, governing-instrument, and tax requirements can apply.
- A premature transfer can violate trustee duties and the statutory notice right.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 1 more
View official sources (2)
Manage and expend institutional funds prudently and consistently with the gift instrument. Obtain donor consent where available or use the applicable Attorney General notice and court procedures for modification, including the statutory process for small and old funds.
- Deadline
- Before modifying, releasing, or spending contrary to a restriction.
- Fee
- No universal filing fee; court costs may apply.
- Filing agency
- Indiana Attorney General, Consumer Protection Division
- Responsible party
- Indiana Attorney General; Indiana courts; internal governance
- Frequency
- Continuous and event-triggered
- How to comply
- Document the gift restriction, board analysis, donor consent, statutory notice, and any court petition.
- Official form or portal
- Gift instrument; UPMIFA notice; court petition
Applies to: A nonprofit or trustee managing an endowment, donor-restricted institutional fund, or gift restriction.
- The available route depends on donor availability, fund value, age, purpose, and whether court approval is required.
- Improper modification or expenditure can produce restitution, injunction, loss of donor confidence, and fiduciary liability.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 1 more
View official sources (2)
Indiana sources establish oversight, donor restrictions, UPMIFA, cy pres, and classification-sensitive transaction rules, but they do not provide one universal operational form or approval rule for every asset distribution. Confirm notice, Attorney General participation, recipient qualification, and court approval before transfer.
- Deadline
- Before approving or transferring charitable assets.
- Fee
- No universal fee confirmed; court and professional costs can apply.
- Filing agency
- Indiana Attorney General, Consumer Protection Division
- Responsible party
- Indiana Attorney General; Indiana courts; Indiana Secretary of State
- Frequency
- Event-triggered
- How to comply
- Prepare a restriction inventory and proposed distribution plan and obtain transaction-specific official confirmation.
- Official form or portal
- Asset-distribution plan; AG notice or consent; court petition when required
Applies to: A public-benefit, religious, trust, or other organization holding dedicated charitable assets and entering a fundamental transaction or dissolution.
- Federal section 501(c)(3) clauses, donor restrictions, trust law, corporate classification, creditor claims, and recipient status all matter.
- A wrongful transfer can be enjoined or unwound and can create restitution and fiduciary liability.
Verification in progress. Safe approach: Restricted charitable assets require a transaction-specific distribution and oversight analysis; do not treat them as ordinary corporate surplus. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: Submit the governing documents, restriction schedule, transaction plan, and proposed recipients to the Attorney General before approval. Why the official evidence is insufficient: The exact Attorney General notice, consent, waiver, party status, and court trigger depends on transaction and asset facts. Needed to resolve: Indiana Attorney General; Indiana courts; Indiana Secretary of State for the corporate filing. Existing sources: IN-S001, IN-S002, IN-S031, IN-S022. Risk if this is treated as settled: A categorical approval or no-approval statement could authorize an unlawful charitable-asset diversion.
Last verified: 2026-08-04
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Indiana General Assembly and 3 more
View official sources (4)
Indiana Tax Registration, Exemptions, Sales, and Withholding
Indiana nonprofit tax approval starts with NP-20A within 120 days after formation, and NP-20R follows a separate five year May 15 schedule keyed to the organization’s FEIN. Nothing here is automatic on federal recognition. The purchase side and the sales side are different systems: an approved nonprofit can buy exempt with an NP-1 certificate and still owe registration, collection, and returns as a seller once its taxable retail sales pass the threshold. Use tax, marketplace sales, utility purchases, local food and lodging taxes, and withholding are each separate again.
Indiana does not treat federal recognition or state incorporation as completing the DOR process. File Form NP-20A through INTIME within 120 days after formation and provide the IRS determination letter and organizational information. DOR approval establishes the Indiana nonprofit account and access to the NP-1 certificate when sales-tax eligibility exists.
- Deadline
- Within 120 days after formation.
- Fee
- No application fee identified.
- Filing agency
- Indiana Department of Revenue
- Frequency
- One time; update when status changes
- How to comply
- File NP-20A electronically through INTIME with required attachments.
- Official form or portal
- NP-20A — Nonprofit Application for Sales Tax Exemption; INTIME
Applies to: An Indiana nonprofit organization seeking Indiana income-tax treatment and, when eligible, sales-tax exemption documentation.
- Eligibility for sales-tax exemption is narrower than income-tax nonprofit approval; pending IRS status requires special handling.
- Without DOR approval the organization is not treated as exempt for Indiana income-tax filing purposes and cannot rely on the Indiana nonprofit certificate workflow.
- Ohio state income tax exemption required in some cases
- Idaho state income tax exemption required in some cases
Last verified: 2026-08-04
Official sources: Indiana Department of Revenue and 3 more
View official sources (4)
Current DOR materials require NP-20A and federal documentation but do not provide one complete public rule for every pending, retroactive, revoked, or reinstated federal status period. Do not assume Indiana treatment automatically follows the requested federal effective date.
- Deadline
- When applying and immediately after any federal status change.
- Fee
- No universal fee confirmed; tax, interest, and penalties can apply.
- Filing agency
- Indiana Department of Revenue
- Frequency
- Event-triggered
- How to comply
- Contact DOR through INTIME and document the requested effective period, IRS filings, determination, revocation, and reinstatement.
- Official form or portal
- INTIME secure message; NP-20A; status-change documentation
Applies to: A nonprofit with a pending IRS application, retroactive determination, revocation, automatic federal revocation, reinstatement, or other gap in federal recognition.
- A pending federal application can interact differently with unemployment coverage and other systems.
- An unsupported exemption claim can produce tax, interest, penalties, certificate cancellation, and amended returns.
Verification in progress. Safe approach: Indiana nonprofit tax treatment requires DOR approval; organizations with a federal status gap should obtain a period-specific DOR determination. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: Obtain a written DOR determination through INTIME for the exact tax periods and certificate status. Why the official evidence is insufficient: The effective Indiana treatment for pending, retroactive, revoked, and reinstated federal status is not fully stated in current public guidance. Needed to resolve: Indiana Department of Revenue through INTIME; Internal Revenue Service for the federal status record. Existing sources: IN-S033, IN-S035, IN-S034. Risk if this is treated as settled: Assuming retroactive state treatment could create unpaid tax, invalid exemption certificates, and amended-return exposure.
Last verified: 2026-08-04
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Indiana Department of Revenue and 2 more
View official sources (3)
File Form NP-20R through INTIME every five years by May 15. Under the current transition, organizations whose FEIN ends in 50 through 74 file by May 15, 2026; FEINs ending in 75 through 99 file by May 15, 2027; later filings recur every fifth year.
- Deadline
- May 15 in the assigned first-transition year, then every fifth year.
- Fee
- No filing fee identified.
- Filing agency
- Indiana Department of Revenue
- Frequency
- Every five years
- How to comply
- File NP-20R through INTIME and attach or confirm the required federal and organizational information.
- Official form or portal
- NP-20R — Nonprofit Organization’s Report; INTIME
Applies to: DOR-approved Indiana nonprofit organizations.
- This report is separate from the Secretary of State biennial Business Entity Report and federal Form 990.
- Failure can cause DOR notice, loss or suspension of nonprofit status, and tax or certificate consequences.
Last verified: 2026-08-04
Official sources: Indiana Department of Revenue and 3 more
View official sources (4)
The ordinary recurring DOR filing is the five-year NP-20R rather than an annual corporate income-tax return. File IT-20NP only when taxable or unrelated business income triggers it, and respond to DOR notices.
- Deadline
- NP-20R on its assigned five-year cycle; IT-20NP only when triggered.
- Fee
- No NP-20R fee; tax due when an income return is required.
- Filing agency
- Indiana Department of Revenue
- Frequency
- Five-year and conditional annual
- How to comply
- Maintain the nonprofit account through INTIME and file only the returns assigned or triggered.
- Official form or portal
- NP-20R; IT-20NP; INTIME
Applies to: A DOR-approved nonprofit with no unrelated business taxable income or other Indiana taxable income.
- Withholding, sales tax, food-and-beverage tax, and other registered accounts can require periodic zero returns regardless of income-tax status.
- Missing an assigned report can jeopardize DOR status; filing nothing despite taxable income creates tax liability.
Last verified: 2026-08-04
Official sources: Indiana Department of Revenue and 3 more
View official sources (4)
File NP-20A and obtain DOR approval. Eligibility depends on the organization’s federal classification and Indiana statutory rules; organizations operated predominantly for social purposes are not eligible for the general nonprofit purchase exemption. Federal recognition alone does not authorize exempt purchases.
- Deadline
- Before making exempt purchases.
- Fee
- No application fee identified.
- Filing agency
- Indiana Department of Revenue
- Frequency
- One-time application with ongoing qualification and five-year reporting
- How to comply
- Use INTIME to file NP-20A and obtain the current specially issued certificate.
- Official form or portal
- NP-20A; INTIME; NP-1
Applies to: A nonprofit seeking to make qualifying purchases without Indiana sales or use tax.
- Income-tax approval and sales-tax purchase eligibility are related but not identical.
- Unsupported exempt purchases can create sales or use tax, interest, penalties, and certificate cancellation.
- Michigan sales tax when you buy required in some cases
- Massachusetts sales tax when you buy application required
Last verified: 2026-08-04
Official sources: Indiana Department of Revenue and 3 more
View official sources (4)
Retrieve and use the specially issued NP-1 certificate through INTIME. Indiana transitioned away from ordinary use of prior generic exemption certificates for nonprofit purchases; vendors should receive the current certificate and retain it with transaction records.
- Deadline
- At each qualifying purchase and while the certificate remains valid.
- Fee
- No certificate fee identified.
- Filing agency
- Indiana Department of Revenue
- Frequency
- Transaction-based
- How to comply
- Generate the NP-1 in INTIME and provide it to the seller.
- Official form or portal
- NP-1 — Nonprofit Sales Tax Exemption Certificate; INTIME
Applies to: A DOR-approved nonprofit making a qualifying exempt purchase.
- The certificate does not cover nonqualifying purchases, employee purchases, contractor purchases, or purchases for an unrelated purpose.
- Using an invalid or outdated certificate can cause tax assessment against the buyer or seller.
Last verified: 2026-08-04
Official sources: Indiana Department of Revenue and 2 more
View official sources (3)
The nonprofit must be the purchaser, be directly invoiced, directly pay, and use the tangible personal property in carrying out its exempt purpose. Purchases by employees, volunteers, contractors, or related persons are not exempt merely because reimbursement occurs. Purchases for resale use the seller or resale rules instead.
- Deadline
- At each purchase.
- Fee
- No filing fee; tax applies to nonqualifying purchases.
- Filing agency
- Indiana Department of Revenue
- Frequency
- Transaction-based
- How to comply
- Provide NP-1 only for qualifying transactions and maintain invoice, payment, and use records.
- Official form or portal
- NP-1; purchase records
Applies to: A nonprofit using NP-1 for purchases.
- Mixed-use items, construction contracts, fundraising inputs, lodging, meals, and utility purchases can use separate rules.
- Improper certificate use can create sales or use tax, penalties, and certificate restrictions.
Last verified: 2026-08-04
Official sources: Indiana Department of Revenue and 2 more
View official sources (3)
Apply for the temporary Indiana exemption through Form NP-20T for an eligible short event, generally under 30 days. DOR issues a temporary exemption letter rather than an ordinary resident NP-1 workflow.
- Deadline
- Before the temporary event.
- Fee
- No application fee identified.
- Filing agency
- Indiana Department of Revenue
- Frequency
- Per temporary event or approved period
- How to comply
- File NP-20T and retain the DOR-issued temporary exemption letter.
- Official form or portal
- NP-20T — Nonprofit Application for Temporary Sales Tax Exemption
Applies to: A nonprofit not based in Indiana conducting a short-term Indiana event or convention and otherwise qualifying for temporary treatment.
- Temporary purchase exemption does not eliminate seller registration or tax collection when the nonprofit makes taxable sales.
- Purchases made without an approved temporary exemption can be taxable.
Last verified: 2026-08-04
Official sources: Indiana Department of Revenue and 2 more
View official sources (3)
Indiana provides a nonprofit seller exception tied to annual gross retail income from tangible personal property. When those sales exceed $100,000 in a calendar year, register and collect tax as required. Preserve the exact greater-than operator. Taxable accommodations and certain services are taxable independently and do not use the same threshold calculation.
- Deadline
- Before taxable collection is required; monitor cumulative calendar-year sales continuously.
- Fee
- $25 Registered Retail Merchant Certificate per location; tax collected at the applicable rate.
- Filing agency
- Indiana Department of Revenue
- Frequency
- Continuous threshold monitoring and periodic returns
- How to comply
- Register through INBiz/INTIME and collect, report, and remit tax.
- Official form or portal
- Registered Retail Merchant Certificate; ST-103; INTIME
Applies to: A nonprofit making Indiana retail sales of tangible personal property.
- Marketplace-facilitated sales are treated separately; special statutory organization exemptions can apply.
- Failure to register and collect can make the organization liable for tax, interest, and penalties.
- Ohio sales tax when you sell required in some cases
- Minnesota sales tax when you sell required
Last verified: 2026-08-04
Official sources: Indiana Department of Revenue and 3 more
View official sources (4)
Register each location, pay the $25 RRMC fee, collect the current 7% state sales tax and applicable local transaction taxes, and file ST-103 returns through INTIME at the assigned frequency. File zero returns while the account remains open and no taxable sales occur.
- Deadline
- Before taxable retail activity; returns at the DOR-assigned frequency.
- Fee
- $25 per RRMC location; tax remitted; no separate ST-103 filing fee.
- Filing agency
- Indiana Department of Revenue
- Frequency
- Periodic
- How to comply
- Register through INBiz/INTIME, display or maintain the RRMC, and file ST-103.
- Official form or portal
- Registered Retail Merchant Certificate; ST-103; INTIME
Applies to: A nonprofit required or choosing to register as an Indiana retail merchant.
- Purchase exemption does not eliminate seller obligations.
- Nonregistration or missing returns can produce estimated assessments, penalties, interest, and certificate expiration or nonrenewal.
Last verified: 2026-08-04
Official sources: Indiana Department of Revenue and 3 more
View official sources (4)
Marketplace-facilitated transactions are generally collected and reported by the marketplace facilitator and are excluded from the nonprofit’s direct-sales threshold calculation under Bulletin #10. Direct remote sales can create Indiana nexus when Indiana gross revenue exceeds $100,000. Maintain marketplace statements and direct-sale records separately.
- Deadline
- Monitor each calendar year and register before collection is required.
- Fee
- $25 RRMC per registered location or account context; tax and filing obligations apply when triggered.
- Filing agency
- Indiana Department of Revenue
- Frequency
- Continuous and periodic
- How to comply
- Use INTIME and the remote-seller or marketplace framework.
- Official form or portal
- INTIME; Registered Retail Merchant Certificate; marketplace reports
Applies to: A nonprofit selling goods online, through a marketplace, or into Indiana from outside the state.
- The nonprofit-specific seller exception and general remote-seller nexus are distinct tests.
- Misclassification can cause duplicate collection, undercollection, or incorrect threshold calculations.
Last verified: 2026-08-04
Official sources: Indiana Department of Revenue and 2 more
View official sources (3)
A charitable purpose does not automatically exempt a retail sale. Track gross retail income from tangible personal property across fundraising events, auctions, gift shops, thrift stores, food or merchandise sales, and similar activities; apply the nonprofit threshold, item-specific exemptions, marketplace rules, and any organization-specific statutory exception.
- Deadline
- Before the activity and throughout the calendar-year threshold period.
- Fee
- Seller registration $25 per location when required; tax applies to taxable receipts.
- Filing agency
- Indiana Department of Revenue
- Frequency
- Event-triggered and periodic
- How to comply
- Classify each item and event, retain gross-receipt records, and register or collect when required.
- Official form or portal
- NP-1 for purchases; RRMC and ST-103 for taxable sales
Applies to: A nonprofit raising funds through sales of tangible personal property or event transactions.
- Donated property, occasional sales, food exemptions, admissions, and services can change the result; exact facts matter.
- Treating all fundraising as exempt can create tax, interest, and penalties.
Last verified: 2026-08-04
Official sources: Indiana Department of Revenue and 3 more
View official sources (4)
Determine whether the receipt is a donation, membership payment, taxable admission, bundled tangible property, advertising, rental, accommodation, utility, or other taxable service. Taxable accommodations and designated services can be taxable regardless of the nonprofit tangible-property threshold.
- Deadline
- Before charging or invoicing the receipt.
- Fee
- Tax and local charges vary by transaction and location.
- Filing agency
- Indiana Department of Revenue
- Responsible party
- Indiana Department of Revenue; local taxing authority where applicable
- Frequency
- Transaction-based and periodic
- How to comply
- Document the benefit provided and apply the controlling sales, innkeeper, food-and-beverage, or other tax rule.
- Official form or portal
- INTIME account and transaction-specific return or certificate
Applies to: A nonprofit charging dues, program fees, admissions, sponsorships, advertising, rentals, accommodations, or service fees.
- A true gift with no substantial return benefit differs from a sale or taxable accommodation.
- Misclassification can cause undercollection, refund claims, donor-receipt errors, and tax assessment.
Last verified: 2026-08-04
Official sources: Indiana Department of Revenue and 3 more
View official sources (4)
If a purchase is not covered by NP-1 or another exemption and the seller does not collect Indiana sales tax, the nonprofit must accrue and remit use tax through the assigned return or DOR process.
- Deadline
- With the return period covering the taxable use.
- Fee
- Tax due at the applicable rate; no separate use-tax account fee identified.
- Filing agency
- Indiana Department of Revenue
- Frequency
- Periodic and transaction-based
- How to comply
- Record untaxed purchases and report use tax through INTIME.
- Official form or portal
- ST-103 or other assigned use-tax return; INTIME
Applies to: A nonprofit making taxable Indiana-use purchases, including out-of-state and online purchases.
- Exempt purchase documentation, resale inventory, and marketplace collection can change the result.
- Failure to self-assess can produce tax, interest, and penalties.
Last verified: 2026-08-04
Official sources: Indiana Department of Revenue and 3 more
View official sources (4)
Provide Form ST-109NP&G directly to the utility provider for a qualifying exempt utility use. A mixed-use building or meter can require a utility review or inspection and a taxable allocation.
- Deadline
- Before or during the exempt utility service period.
- Fee
- No state filing fee identified; utility-provider requirements may apply.
- Filing agency
- Indiana Department of Revenue
- Responsible party
- Indiana Department of Revenue; utility provider
- Frequency
- Account-based
- How to comply
- Submit ST-109NP&G to the utility and preserve use evidence.
- Official form or portal
- ST-109NP&G
Applies to: A qualifying nonprofit seeking sales-tax exemption for electricity, gas, water, or other covered utilities used for its exempt purpose.
- The ordinary NP-1 purchase certificate does not replace the utility-specific form.
- Unsupported exemption can result in tax, interest, and back billing.
Last verified: 2026-08-04
Official sources: Indiana Department of Revenue and 2 more
View official sources (3)
Indiana local food-and-beverage taxes generally follow the taxable character of the underlying sale, while county innkeeper’s and lodging taxes have separate statutes, returns, exemptions, and local administration. A nonprofit purchase certificate does not create a universal lodging exemption.
- Deadline
- Before the taxable food, beverage, or lodging transaction and at each assigned return date.
- Fee
- Tax rate and any local registration fee vary by jurisdiction.
- Filing agency
- Indiana Department of Revenue
- Responsible party
- Indiana Department of Revenue; county or municipal tax authority
- Frequency
- Transaction-based and periodic
- How to comply
- Register and file through DOR or the responsible local authority as directed for the location.
- Official form or portal
- INTIME food-and-beverage account; county innkeeper or lodging return
Applies to: A nonprofit selling prepared food or beverages, operating an event, or purchasing or selling lodging in a county or municipality with a special tax.
- One county’s rate, filing office, or nonprofit treatment cannot be generalized statewide.
- Failure to collect or remit can create local tax, interest, penalties, and permit problems.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 3 more
View official sources (4)
Register the withholding account through INBiz/INTIME before payroll. File WH-1 returns and payments at the assigned frequency, file WH-3 and W-2 information by January 31, and file required 1099 information under current electronic rules. File zero returns while an assigned account remains open.
- Deadline
- Before first payroll; WH-3 and W-2 by January 31; WH-1 at the assigned frequency.
- Fee
- No account-registration fee identified; tax and penalties apply.
- Filing agency
- Indiana Department of Revenue
- Frequency
- Periodic and annual
- How to comply
- Register through INBiz/INTIME and file electronically.
- Official form or portal
- WH-1; WH-3; W-2/1099 electronic filing; INTIME
Applies to: A nonprofit paying wages or other Indiana-source compensation subject to withholding or information reporting.
- Federal payroll, unemployment, workers’ compensation, and new-hire reporting are separate.
- Late or missing returns and payments can cause tax, interest, penalties, estimated assessments, and account problems.
Last verified: 2026-08-04
Official sources: Indiana Department of Revenue and 4 more
View official sources (5)
File every final assigned return, mark it final, submit IT-966 and BC-100 when applicable, request account closure through INTIME, and retain confirmation. Corporate dissolution does not close DOR accounts.
- Deadline
- At cessation and by each final return’s ordinary deadline.
- Fee
- Taxes, interest, and penalties due; no universal closure fee identified.
- Filing agency
- Indiana Department of Revenue
- Frequency
- One-time closure plus final periodic filings
- How to comply
- Use INTIME and the current DOR corporation-closure forms.
- Official form or portal
- INTIME closure; IT-966; BC-100; final ST-103, WH-1, WH-3, IT-20NP as applicable
Applies to: A nonprofit ending operations, taxable sales, payroll, or Indiana tax nexus.
- Secretary of State dissolution, DWD closure, workers’ compensation, gaming, alcohol, property, and local permits remain separate.
- Open accounts continue generating returns, notices, estimated assessments, and penalties.
Last verified: 2026-08-04
Official sources: Indiana Department of Revenue and 3 more
View official sources (4)
Property Tax Exemption
Applies when the organization owns or occupies Indiana real or personal property. The exemption standard and the April 1 Form 136 deadline are statewide, but the filing goes to the county assessor and the supporting documents, submission methods, and hearings vary by county. Marion, Allen, and Boone County appear here as representative local evidence, not as statewide instructions. Mixed, leased, vacant, developing, and income producing property remains under verification and needs a property specific determination.
Property-tax exemption depends on a specific Indiana statute and the property’s ownership, occupancy, and use, not federal section 501(c)(3) recognition alone. Charitable, religious, educational, literary, scientific, hospital, and other exemptions have distinct statutory conditions and can be partial.
- Deadline
- At acquisition, before the application deadline, and whenever ownership or use changes.
- Fee
- No statewide application fee for Form 136.
- Filing agency
- Applicable Indiana county assessor and Property Tax Assessment Board of Appeals
- Responsible party
- County assessor; county Property Tax Assessment Board of Appeals; Indiana Department of Local Government Finance
- Frequency
- Annual assessment and event-triggered
- How to comply
- Identify the applicable exemption statute and document ownership, occupancy, use, finances, and governing purposes.
- Official form or portal
- Form 136 — Application for Property Tax Exemption
Applies to: A nonprofit owning or using real or personal property in Indiana and seeking property-tax exemption.
- Federal recognition, DOR approval, and sales-tax exemption are not substitutes for the property application.
- Property remains taxable unless the exemption is timely established; unsupported claims can be denied or partially allowed.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 2 more
View official sources (3)
File certified Form 136 with the assessor of the county where the property is located on or before April 1 of the assessment year. The statewide form states no filing fee and requires evidence such as organizational documents, bylaws, financial information, and use details.
- Deadline
- On or before April 1 of the assessment year.
- Fee
- No filing fee.
- Filing agency
- Applicable Indiana county assessor and Property Tax Assessment Board of Appeals
- Responsible party
- County assessor; Indiana Department of Local Government Finance
- Frequency
- Initial and as required by continuation rules
- How to comply
- File Form 136 in the county-required method and retain delivery proof.
- Official form or portal
- State Form 9284 / Form 136
Applies to: A property owner seeking an Indiana property-tax exemption unless a narrow statutory filing exception applies.
- Local submission address, electronic availability, and supporting-document list vary by county.
- Late or incomplete filing can waive the exemption for the assessment year and leave PTABOA without authority to grant it.
- Illinois property tax exemption required in some cases
- Delaware property tax exemption required in some cases
Last verified: 2026-08-04
Official sources: Indiana Department of Local Government Finance and 3 more
View official sources (4)
Form 136 is generally refiled in even years, but qualifying property owned, occupied, and used for educational, literary, scientific, religious, or charitable purposes can continue without even-year refiling after a proper initial filing while conditions remain satisfied. File Form 136-CO/U for a change of ownership or use as required.
- Deadline
- Even-year refiling when required; change notice for the following assessment date after ownership or use changes.
- Fee
- No statewide filing fee identified.
- Filing agency
- Applicable Indiana county assessor and Property Tax Assessment Board of Appeals
- Responsible party
- County assessor; Indiana Department of Local Government Finance
- Frequency
- Biennial when required and event-triggered
- How to comply
- Maintain annual qualification review and file Form 136 or 136-CO/U with the county assessor when triggered.
- Official form or portal
- Form 136; Form 136-CO/U
Applies to: A property owner with an existing exemption or a transfer or change affecting exempt property.
- A new owner may need its own application; narrow religious-transfer attestation rules can differ.
- Failure to report a change can result in loss of exemption, tax, penalties, and appeal disputes.
Last verified: 2026-08-04
Official sources: Indiana Department of Local Government Finance and 3 more
View official sources (4)
Indiana exemptions can be partial and depend on predominant or specific qualifying ownership, occupancy, and use. Current statewide materials do not produce one universal answer for every mixed, leased, vacant, construction, housing, or income-producing fact pattern.
- Deadline
- Before acquisition or use change and before April 1.
- Fee
- No universal fee; appeal and professional costs may apply.
- Filing agency
- Applicable Indiana county assessor and Property Tax Assessment Board of Appeals
- Responsible party
- County assessor; PTABOA; Indiana Board of Tax Review; Indiana courts
- Frequency
- Property-specific
- How to comply
- Provide the assessor a parcel-level use schedule, leases, construction plan, income and expense data, and governing documents.
- Official form or portal
- Form 136 and property-specific attachments
Applies to: A nonprofit with mixed exempt and commercial use, leased premises, vacant property, construction, housing, revenue production, or property used by another entity.
- Incidental income, related tenants, temporary vacancy, construction toward exempt use, and residential programs can be treated differently.
- Incorrect classification can produce full or partial denial, omitted tax, penalties, and costly appeals.
Verification in progress. Safe approach: Indiana property-tax exemption is parcel- and use-specific; mixed, leased, vacant, developing, housing, and income-producing property requires county review. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: Request a written county-assessor determination and review relevant Indiana Board of Tax Review decisions before acquisition or filing. Why the official evidence is insufficient: The statewide result depends on property-specific ownership, occupancy, use, leases, income, and timing. Needed to resolve: County assessor; county Property Tax Assessment Board of Appeals; Indiana Board of Tax Review; Indiana courts. Existing sources: IN-S003, IN-S048, IN-S050, IN-S052, IN-S053. Risk if this is treated as settled: A categorical exemption statement could cause an untimely application or unexpected property-tax liability.
Last verified: 2026-08-04
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Indiana General Assembly and 4 more
View official sources (5)
The Marion County Assessor administers nonprofit property exemptions locally. Use the statewide Form 136 and April 1 rule, but confirm the current Marion submission channel, contact, parcel requirements, and local document checklist with the assessor.
- Deadline
- Statewide April 1 deadline; local delivery method must be confirmed.
- Fee
- No statewide form fee; no universal local fee identified.
- Filing agency
- Marion County Assessor
- Frequency
- Initial and as required
- How to comply
- Use the Marion County not-for-profit exemption workflow and assessor contact.
- Official form or portal
- Marion County not-for-profit exemption process; Form 136
Applies to: Property located in Marion County.
- Marion’s process cannot be generalized to Allen, Boone, or other counties.
- Filing with the wrong office or missing local documentation can cause delay or denial.
Last verified: 2026-08-04
Official sources: Marion County Assessor and 2 more
View official sources (3)
Allen and Boone Counties both use Form 136 and the statewide April 1 deadline but publish different supporting-document and submission instructions. Confirm the county assessor’s current requirements and PTABOA process rather than copying another county’s checklist.
- Deadline
- April 1 statewide; local hearing and document schedules vary.
- Fee
- No statewide form fee; local costs vary.
- Filing agency
- Allen County Assessor
- Responsible party
- Allen County Assessor; Boone County Assessor; applicable county assessor and PTABOA
- Frequency
- Initial, continuation, and appeal
- How to comply
- File with the county assessor using that county’s current instructions.
- Official form or portal
- Form 136; county exemption packet
Applies to: Property located in Allen County, Boone County, or another Indiana county.
- One county’s attachments, electronic filing, address, or hearing calendar is not statewide law.
- Incomplete local documentation can produce denial and appeal burden.
Last verified: 2026-08-04
Official sources: Allen County Assessor and 2 more
View official sources (3)
Review Form 120 and file the applicable county appeal, including Form 132 when required, within the statutory notice period. After the county PTABOA decision, pursue Indiana Board of Tax Review review and then judicial review when available.
- Deadline
- Notice-based; commonly within 30 days of the county action or determination, subject to the controlling form and statute.
- Fee
- No universal filing fee confirmed; litigation costs may apply.
- Filing agency
- Applicable Indiana county assessor and Property Tax Assessment Board of Appeals
- Responsible party
- County PTABOA; Indiana Board of Tax Review; Indiana Tax Court
- Frequency
- Event-triggered
- How to comply
- Follow the adverse notice, current DLGF forms, and IBTR appeal process.
- Official form or portal
- Form 120; Form 132; IBTR petition
Applies to: A property owner receiving an adverse exemption decision.
- Assessment appeals and exemption appeals can use different forms and records.
- Missing the appeal deadline can make the county determination final.
Last verified: 2026-08-04
Official sources: Indiana Department of Local Government Finance and 3 more
View official sources (4)
Employer, Payroll, Unemployment, and Workers’ Compensation
Applies when the organization pays anyone. Incorporating opens no employer account, so withholding, unemployment, workers’ compensation, and new hire reporting are each registered separately and each start on their own trigger. Unemployment liability for a section 501(c)(3) employer turns on four workers in each of twenty different weeks, workers’ compensation generally applies before the first covered employee begins work, and new hires and rehires are reported within 20 days. Paid sick leave and other protected absences remain under verification.
Register withholding through INBiz/INTIME, register with DWD when unemployment liability exists or is expected, arrange workers’ compensation coverage, and enroll in new-hire reporting. Secretary of State incorporation does not complete these accounts.
- Deadline
- Before first payroll or first covered employee, subject to the unemployment liability test.
- Fee
- No universal employer-registration fee; insurance and taxes apply.
- Filing agency
- Indiana Department of Revenue
- Responsible party
- Indiana Department of Revenue; Indiana Department of Workforce Development; Indiana Workers’ Compensation Board; Indiana New Hire Reporting Center
- Frequency
- One time with ongoing updates
- How to comply
- Use INBiz, INTIME, DWD employer services, the insurance carrier, and the New Hire portal.
- Official form or portal
- INBiz; INTIME; DWD employer registration; workers’ compensation policy; New Hire portal
Applies to: A nonprofit hiring employees or paying Indiana wages.
- Independent contractors and volunteers require classification analysis; nonprofit status is not a blanket exemption.
- Missing registration can cause tax, benefit, coverage, interest, penalty, and injury-liability exposure.
Last verified: 2026-08-04
Official sources: INBiz; Indiana Secretary of State and 4 more
View official sources (5)
Unemployment liability generally begins when the organization employs four or more individuals in employment for some portion of a day in each of twenty different calendar weeks in the current or preceding calendar year. The weeks need not be consecutive; count covered service rather than using a wage-only trigger.
- Deadline
- Register when the threshold is met or expected under DWD instructions.
- Fee
- No registration fee identified; contribution or reimbursement liability applies.
- Filing agency
- Indiana Department of Workforce Development
- Frequency
- Continuous threshold monitoring
- How to comply
- Register with DWD and report covered wages through the employer system.
- Official form or portal
- DWD employer registration; Uplink/ESS
Applies to: An organization described in IRC section 501(c)(3) employing workers in Indiana.
- Churches, conventions or associations of churches, ministers, religious-order members, students, work-relief participants, and other excluded services require exact statutory analysis.
- Failure to register can lead to assessments, interest, penalties, and benefit charges.
- Illinois unemployment insurance required in some cases
- Michigan unemployment insurance required
Last verified: 2026-08-04
Official sources: Indiana Department of Workforce Development and 2 more
View official sources (3)
A nonprofit may pay ordinary contributions or elect reimbursement financing. File DWD 1065 within 31 days counted from the last day of the quarter containing the qualifying event. A reimbursement election generally remains effective for at least two years; revoke by December 1 before the year for which contributory status is requested.
- Deadline
- Election within 31 days from the last day of the liability quarter; revocation by December 1 before the affected year.
- Fee
- No election filing fee identified; reimbursers pay benefit charges and can face security or advance requirements.
- Filing agency
- Indiana Department of Workforce Development
- Frequency
- Election and at least two-year duration
- How to comply
- Submit State Form 24321 / DWD 1065 and comply with DWD security, invoice, and reporting rules.
- Official form or portal
- DWD 1065 — Election to Pay Reimbursements
Applies to: A liable section 501(c)(3) nonprofit choosing how to finance unemployment benefits.
- Governmental and other reimbursable employers can use different rules.
- A late election is not retroactive; the employer can remain contributory and still owe benefit charges or contributions.
Last verified: 2026-08-04
Official sources: Indiana Department of Workforce Development and 3 more
View official sources (4)
File quarterly contribution and wage reports electronically even when reimbursement financing is elected. For contributory employers, the current taxable wage base is $9,500 per employee; the assigned rate is separate. Reimbursers must pay benefit-charge invoices by the stated deadline.
- Deadline
- Quarterly at DWD-assigned dates; benefit invoices generally within 30 days; wage base applies annually per employee.
- Fee
- Contributions or reimbursements due; no separate report filing fee.
- Filing agency
- Indiana Department of Workforce Development
- Frequency
- Quarterly and event-triggered
- How to comply
- File through DWD employer services and pay electronically unless a waiver applies.
- Official form or portal
- Quarterly Wage and Contribution Report; Uplink/ESS
Applies to: A nonprofit employer with a DWD unemployment account, including a reimbursing employer.
- The taxable wage base is not the nonprofit liability threshold.
- Missing reports or payments can cause estimates, interest, penalties, liens, and loss of good standing.
Last verified: 2026-08-04
Official sources: Indiana Department of Workforce Development and 3 more
View official sources (4)
File the DWD termination or transfer notice, complete final quarterly reports, pay contributions or reimbursements, and retain account closure confirmation. Secretary of State dissolution and DOR closure do not close DWD.
- Deadline
- Promptly after cessation or transfer and by final quarterly deadlines.
- Fee
- Amounts due; no universal closure fee identified.
- Filing agency
- Indiana Department of Workforce Development
- Frequency
- Event-triggered and final quarterly
- How to comply
- Use the DWD termination/transfer form and employer portal.
- Official form or portal
- State Form 46800 or current termination/transfer workflow
Applies to: A nonprofit ending Indiana employment, transferring operations, or changing the employing entity.
- Successor liability can apply in transfers.
- An open account can continue generating reports, estimates, benefit charges, interest, and penalties.
Last verified: 2026-08-04
Official sources: Indiana Department of Workforce Development and 2 more
View official sources (3)
Nonprofit status does not create a blanket exemption. Arrange an approved workers’ compensation policy or authorized self-insurance before the first covered employee begins work, including part-time, temporary, or seasonal employees when they are covered.
- Deadline
- Before the first covered employee begins work and continuously while covered employment exists.
- Fee
- Insurance premium varies; no state filing fee for ordinary policy purchase.
- Filing agency
- Indiana Workers’ Compensation Board
- Responsible party
- Indiana Workers’ Compensation Board; insurance carrier
- Frequency
- Continuous
- How to comply
- Purchase coverage from an authorized carrier or obtain self-insurance approval.
- Official form or portal
- Workers’ compensation policy; proof of coverage
Applies to: An Indiana nonprofit employing a person under a contract of hire unless a statutory exclusion applies.
- Casual labor outside the usual business, domestic workers, farm labor, certain officers, and other categories can use exclusions or elections.
- Operating uninsured can produce civil penalties, stop-work or enforcement consequences, direct injury liability, and benefit claims.
- Illinois workers compensation required
- West Virginia workers compensation required in some cases
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 3 more
View official sources (4)
Executive officers of a charitable, religious, educational, or other nonprofit corporation are excluded unless coverage is elected. Corporate officers with an ownership interest can have a separate exclusion election. Volunteer coaches may be voluntarily covered. Volunteers and interns receiving pay, stipends, or substantial benefits require classification under the contract-of-hire test.
- Deadline
- Before service begins and whenever compensation or duties change.
- Fee
- No universal election fee; premium can change.
- Filing agency
- Indiana Workers’ Compensation Board
- Responsible party
- Indiana Workers’ Compensation Board; insurance carrier
- Frequency
- Event-triggered
- How to comply
- Use the current Board election form and obtain carrier acceptance.
- Official form or portal
- State Form 36097 — Workers’ Compensation Coverage Options
Applies to: Nonprofit executive officers, directors, volunteers, volunteer coaches, interns, and stipend recipients.
- Unemployment, wage, tax, volunteer-immunity, and workers’ compensation classifications are separate.
- Misclassification can leave an injured worker without expected benefits and expose the organization to direct liability.
Last verified: 2026-08-04
Official sources: Indiana Workers’ Compensation Board and 2 more
View official sources (3)
Apply the actual relationship and statutory exclusions rather than labels. Independent-contractor certificates do not override control and economic reality. Casual workers outside the usual course, domestic workers, farm labor, and specified religious workers can have exclusions or optional coverage.
- Deadline
- Before engagement and at renewal or duty changes.
- Fee
- Certificate and insurance costs vary; no universal state fee identified.
- Filing agency
- Indiana Workers’ Compensation Board
- Responsible party
- Indiana Workers’ Compensation Board; insurance carrier; Indiana courts
- Frequency
- Event-triggered
- How to comply
- Review contracts and facts, obtain any valid exemption certificate, and coordinate with the carrier.
- Official form or portal
- Independent Contractor Exemption Certificate; coverage-election form
Applies to: A nonprofit using contractors or workers in potentially excluded categories.
- A tax form or contractor agreement alone does not decide the relationship.
- Misclassification can create wage, tax, benefit, penalty, and injury-liability exposure.
Last verified: 2026-08-04
Official sources: Indiana Workers’ Compensation Board and 3 more
View official sources (4)
Follow the carrier and Board process for first injury reports, employee notices, benefit administration, records, required postings, and proof of coverage. Do not delay a report while disputing compensability.
- Deadline
- Immediately under the injury and carrier reporting rules; file the required First Report within the applicable statutory period.
- Fee
- No ordinary report fee; claim and premium consequences apply.
- Filing agency
- Indiana Workers’ Compensation Board
- Responsible party
- Indiana Workers’ Compensation Board; insurance carrier
- Frequency
- Event-triggered and continuous records
- How to comply
- Use the First Report of Injury and carrier electronic reporting channel.
- Official form or portal
- First Report of Injury; Board forms; coverage notice
Applies to: A nonprofit with workers’ compensation coverage and a work-related injury or illness.
- Serious injury, fatality, OSHA, and local emergency reports can create separate deadlines.
- Late reporting can delay benefits, impair defenses, and create penalties.
Last verified: 2026-08-04
Official sources: Indiana Workers’ Compensation Board and 2 more
View official sources (3)
Report each new hire within 20 days. Report a rehire after a separation of at least 60 consecutive days. Submit the required employer and employee information electronically or by an approved paper method; a multistate employer may use the federal election process.
- Deadline
- Within 20 days after hire or rehire; rehire threshold is at least 60 consecutive days of separation.
- Fee
- No filing fee.
- Filing agency
- Indiana Department of Workforce Development
- Responsible party
- Indiana New Hire Reporting Center; Indiana Department of Workforce Development
- Frequency
- Per hire or rehire
- How to comply
- Report through the Indiana New Hire portal or approved form.
- Official form or portal
- Indiana New Hire Reporting Center portal; new-hire form
Applies to: Every Indiana employer hiring or rehiring a covered employee; multistate employers using Indiana reporting.
- Independent contractors are not universally included; follow the current Indiana definition and federal multistate rules.
- Penalties can be $25 per unreported employee and up to $500 for conspiracy to avoid reporting.
Last verified: 2026-08-04
View official sources (2)
Indiana’s current minimum wage is $7.25 per hour. Covered nonexempt employees generally receive one and one-half times the regular rate after 40 hours in a workweek. Tipped employees can use the lawful tip-credit rules only when every condition is met.
- Deadline
- Each pay period and workweek.
- Fee
- Wages due; no state filing fee.
- Filing agency
- Indiana Department of Labor
- Responsible party
- Indiana Department of Labor; United States Department of Labor for federal coverage
- Frequency
- Continuous
- How to comply
- Maintain time and payroll records and pay the higher applicable state or federal standard.
- Official form or portal
- Payroll system and wage records
Applies to: A nonprofit employer and covered employees under Indiana or federal wage law.
- Federal law can cover employees or require a higher effective wage even when a state exemption exists.
- Underpayment can produce back wages, liquidated damages, penalties, fees, and retaliation claims.
Last verified: 2026-08-04
Official sources: Indiana Department of Labor and 1 more
View official sources (2)
Pay wages at the required frequency, deliver final wages by the ordinary payday unless another rule applies, make deductions only when authorized, and retain payroll, hours, and deduction records.
- Deadline
- At each payday and upon separation.
- Fee
- Wages and remedies due; no filing fee.
- Filing agency
- Indiana Department of Labor
- Frequency
- Continuous
- How to comply
- Use written deduction authorizations, payroll records, and compliant final-pay procedures.
- Official form or portal
- Payroll records and deduction authorization
Applies to: A nonprofit employer paying employees in Indiana.
- Benefits, expense reimbursements, commissions, and federal wage rules can require separate analysis.
- Violations can produce wage claims, damages, attorney fees, penalties, and personal liability in some cases.
Last verified: 2026-08-04
Official sources: Indiana Department of Labor and 1 more
View official sources (2)
Follow current minor work-hour, break, proof-of-age, and prohibited-occupation rules. Indiana decommissioned the Youth Employment System registration requirement effective July 1, 2026, but substantive child-labor restrictions remain.
- Deadline
- Before employing a minor and throughout employment.
- Fee
- No YES registration fee; wages and penalties can apply.
- Filing agency
- Indiana Department of Labor
- Frequency
- Continuous
- How to comply
- Use the current DOL youth-employment guidance and retain age and schedule records.
- Official form or portal
- Youth Employment guidance; payroll and age records
Applies to: A nonprofit employing minors.
- Federal child-labor rules also apply and can be stricter.
- Violations can produce civil penalties, restricted work, and safety liability.
Last verified: 2026-08-04
Official sources: Indiana Department of Labor and 1 more
View official sources (2)
Display the current Indiana wage, safety, unemployment, and other required posters applicable to the workforce. Federal and program-specific posters remain separate.
- Deadline
- When employees begin work and whenever the official poster is updated.
- Fee
- Official posters are generally available without charge.
- Filing agency
- Indiana Department of Labor
- Responsible party
- Indiana Department of Labor and other posting agencies
- Frequency
- Continuous
- How to comply
- Download and display the current official posters in the required location or approved electronic manner.
- Official form or portal
- Indiana Required Workplace Posters page
Applies to: A nonprofit employer with a physical or electronic workplace where posting duties apply.
- Not every poster applies to every employer; remote employees and federal contracts can add requirements.
- Missing posters can create enforcement, notice, and limitation-period consequences.
Last verified: 2026-08-04
Official sources: Indiana Department of Labor and 2 more
View official sources (3)
Current Indiana official guidance states that employers generally are not required to pay sick or personal leave. That statement does not resolve federal protected leave, local ordinances, contracts, benefit plans, collective-bargaining agreements, public-employer rules, or future changes.
- Deadline
- Before adopting or changing leave policy and when an employee requests leave.
- Fee
- No state filing fee; paid leave depends on policy or other law.
- Filing agency
- Indiana Department of Labor
- Responsible party
- Indiana Department of Labor; relevant local or federal authority
- Frequency
- Continuous
- How to comply
- Use a written policy and separately screen federal, local, contractual, and accommodation obligations.
- Official form or portal
- Employee handbook and leave-request process
Applies to: Indiana nonprofit employers and employees.
- Federal FMLA, ADA, pregnancy, military, jury, emergency-responder, and other protected absences remain separate.
- An overbroad negative can cause denial of protected leave, wage claims, or discrimination liability.
Verification in progress. Safe approach: Indiana generally does not require private employers to pay sick leave, but protected leave, local rules, contracts, and benefit plans can still apply. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: Confirm the current local ordinance and applicable protected-leave laws before denying leave or pay. Why the official evidence is insufficient: The material negative has important federal, local, contractual, and status-based boundaries. Needed to resolve: Indiana Department of Labor; the affected local government; the applicable federal labor authority. Existing sources: IN-S068, IN-S004, IN-S084. Risk if this is treated as settled: An absolute no-leave statement could cause unlawful denial of protected time off or promised benefits.
Last verified: 2026-08-04
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: IN.gov State Information Center and 2 more
View official sources (3)
Indiana and federal law protect selected absences and accommodations, but the reviewed public materials do not support one compact universal rule covering every requested category, employer size, notice, pay, and reinstatement condition. Use request-specific analysis.
- Deadline
- When adopting policy and immediately upon a request or qualifying event.
- Fee
- No universal filing fee; pay can be required by policy or another law.
- Filing agency
- Indiana Department of Labor
- Responsible party
- Indiana Department of Labor; Indiana Civil Rights Commission; applicable federal and state authority
- Frequency
- Event-triggered
- How to comply
- Identify the protected category, employer-size threshold, notice, documentation, duration, and reinstatement rule.
- Official form or portal
- Request-specific leave or accommodation process
Applies to: A nonprofit employer receiving a leave, schedule, accommodation, jury, military, emergency-response, organ-donation, or similar request.
- Federal FMLA and ADA standards are separate and often more operationally important.
- Improper denial can create discrimination, retaliation, reinstatement, wage, and damages exposure.
Verification in progress. Safe approach: Indiana employers must screen protected leave and accommodation requests individually; paid sick leave is not the only leave issue. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: Confirm the exact request with the Indiana Civil Rights Commission, DOL, or other responsible agency and applicable federal law. Why the official evidence is insufficient: Employer-size thresholds, pay status, notice, duration, and reinstatement vary by protected category. Needed to resolve: Indiana Civil Rights Commission; Indiana Department of Labor; the public agency responsible for the specific protected-leave category; applicable federal authority. Existing sources: IN-S004, IN-S065, IN-S084. Risk if this is treated as settled: Combining all leave categories could erase different triggers, thresholds, and reinstatement rights.
Last verified: 2026-08-04
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Indiana General Assembly and 2 more
View official sources (3)
Charitable Gaming
Applies when the organization runs bingo, raffles, door prizes, pull tabs, casino game nights, or another allowable charity game. Indiana Gaming Commission qualification comes first and authorizes nothing by itself: the annual, single event, festival, and exempt notification paths are separate authorizations with their own limits, fees, worker rules, and reports. Online ticket sales, remote participation, and out of state purchasers remain under verification and need written IGC confirmation.
Authorization is always required. An ordinary organization first files CG-QA, demonstrates an Indiana physical presence, provides its federal determination letter and governing documents, and receives a qualification letter. Qualification has no fee and is normally filed once unless gaming activity stops for three years or more.
- Deadline
- Before applying for a license or exempt activity and before advertising or selling tickets.
- Fee
- CG-QA qualification: no fee.
- Filing agency
- Indiana Gaming Commission, Charity Gaming Division
- Frequency
- Initial qualification and requalification after three inactive years
- How to comply
- Submit CG-QA and required documents, then obtain the activity-specific license or approved exempt-event notification.
- Official form or portal
- CG-QA — Qualification Application; IGC Charity Gaming Forms
Applies to: An organization seeking to conduct bingo, raffles, door prizes, pull tabs, tip boards, punchboards, casino game nights, water races, guessing games, or other allowable charity gaming in Indiana.
- Political candidates and out-of-state convention organizations use specialized qualification or license paths.
- Unqualified or unauthorized gaming can lead to penalties, fines, seizure, and loss of gaming privileges.
Last verified: 2026-08-04
Official sources: Indiana Gaming Commission and 3 more
View official sources (4)
The CG-AL Annual Activity License lasts 12 months. Raffles, pull tabs, tip boards, and punchboards may be conducted continuously as authorized, while bingo, dingo, casino game night, guessing games, and water races are limited to no more than three days per calendar week, with only one allowable activity per calendar day and one organization per location per day.
- Deadline
- Obtain before the first recurring activity; renew before expiration after required reports are approved.
- Fee
- First license $50; later fee based on adjusted gross receipts under the current schedule. Amendment fee $25 unless only workers are changed.
- Filing agency
- Indiana Gaming Commission, Charity Gaming Division
- Frequency
- Annual
- How to comply
- File CG-AL with all endorsements and submit CG-AM for material changes.
- Official form or portal
- CG-AL — Annual Activity License; CG-AM — Amendment Request
Applies to: A qualified organization conducting recurring charity gaming from the licensed facility.
- Casino game night endorsements on annual licenses are limited to qualifying fraternal, veterans, and civic organizations; first bingo or game-night endorsement can require notice and inspection.
- Operating outside the listed activity, day, time, or location can cause discipline and denial of later licenses.
Last verified: 2026-08-04
Official sources: Indiana Gaming Commission and 2 more
View official sources (3)
CG-SL authorizes one activity and can include raffles and specified pull-tab, punchboard, or tip-board sales with one approved bingo, dingo, casino game night, guessing game, or water race activity. Only one qualified organization may conduct an allowable activity at the same location on the same day.
- Deadline
- Before advertising, ticket sales, or the event; allow normal IGC processing time.
- Fee
- First license $50; later fee based on prior similar adjusted gross receipts. Expedited review within 10 business days costs the greater of $100 or 10% of the license fee.
- Filing agency
- Indiana Gaming Commission, Charity Gaming Division
- Frequency
- Per event
- How to comply
- File CG-SL and all endorsements; use CG-EXP when expedited review is needed.
- Official form or portal
- CG-SL — Single Activity License; CG-EXP — Expedited Request
Applies to: A qualified organization planning one charity gaming activity on a specific date, time, and location.
- Casino game-night authorizations through single or exempt paths are limited to six per calendar year.
- An event outside the approved date, location, or activity can be unauthorized.
Last verified: 2026-08-04
Official sources: Indiana Gaming Commission and 2 more
View official sources (3)
CG-FES authorizes approved gaming for one to five consecutive days at the licensed location. The organization must identify every activity and endorsement and follow festival-specific worker, participation, account, supply, and report rules.
- Deadline
- Before advertising, ticket sales, or the festival.
- Fee
- First license $50; later fee based on prior similar adjusted gross receipts. Expedited review uses the greater of $100 or 10% of the license fee.
- Filing agency
- Indiana Gaming Commission, Charity Gaming Division
- Frequency
- Per festival
- How to comply
- File CG-FES and required endorsements.
- Official form or portal
- CG-FES — Festival Activity License
Applies to: A qualified organization conducting multiple approved activities as part of a festival.
- Food, alcohol, zoning, occupancy, and local event permits remain separate.
- Gaming outside the approved dates, activities, or location can be unauthorized and can delay later licensing.
Last verified: 2026-08-04
Official sources: Indiana Gaming Commission and 2 more
View official sources (3)
File CG-EN and receive written authorization even though no license fee applies. The total fair market value of all cash, purchased, and donated prizes must not exceed $2,500 for any one event and must not exceed $7,500 in the calendar year. The signed authorization must be posted, and the event summary must be completed within 10 days.
- Deadline
- Before the event; IGC states processing is approximately 14 business days.
- Fee
- No license fee; no separate segregated gaming account required for exempt events.
- Filing agency
- Indiana Gaming Commission, Charity Gaming Division
- Frequency
- Per event or approved group of dates
- How to comply
- Submit CG-EN and retain the approved signed notification and event records.
- Official form or portal
- CG-EN — Exempt Activity Notification; Event Summary Report
Applies to: A qualified organization conducting low-prize charity gaming within both statutory caps.
- Operators and workers still must satisfy membership and other statutory requirements.
- Exceeding either cap or acting without authorization can make the event unlicensed.
Last verified: 2026-08-04
Official sources: Indiana Gaming Commission and 2 more
View official sources (3)
Select the correct endorsement. Bingo is a separately defined game; a raffle includes the sale of chances for a random drawing and includes door prizes and certain chance-based auction formats. A raffle authorization does not by itself authorize bingo, casino game night, pull tabs, or another activity.
- Deadline
- Before advertising or conducting each activity.
- Fee
- Included in the applicable license or notification; supplies and later license fees can apply.
- Filing agency
- Indiana Gaming Commission, Charity Gaming Division
- Frequency
- Per authorization
- How to comply
- List each endorsement on CG-AL, CG-SL, CG-FES, or CG-EN and use licensed supplies where required.
- Official form or portal
- Bingo and Raffle endorsements on activity license or exempt notification
Applies to: A qualified organization offering bingo, raffle tickets, 50/50 drawings, basket or Chinese auctions, door prizes, or similar chance-based activities.
- Auctions based on skill or ordinary bidding differ from chance-based Chinese or basket auctions.
- Using the wrong endorsement can make the activity unauthorized and affect prizes, reports, and future licensing.
Last verified: 2026-08-04
Official sources: Indiana Gaming Commission and 2 more
View official sources (3)
Use a casino game-night endorsement or eligible license and follow imitation-money or chip, dealer, operator, table, identification, cash-in/cash-out, and qualified-card-game rules. Texas Hold’em and Omaha poker are allowed only within the authorized charity gaming framework; ordinary cash gambling is not authorized.
- Deadline
- Before advertising or conducting the event.
- Fee
- First applicable license generally $50; later gross-receipts fee schedule applies; special multi-year civic authorization can apply.
- Filing agency
- Indiana Gaming Commission, Charity Gaming Division
- Frequency
- Event or annual endorsement
- How to comply
- Obtain the casino game-night endorsement and list qualified card games and personnel.
- Official form or portal
- CG-AL, CG-SL, CG-FES, or CG-EN with Casino Game Night endorsement
Applies to: A qualified organization planning casino-style games, Texas Hold’em, Omaha, euchre, or another qualified card game.
- Annual casino game-night eligibility is limited to specified fraternal, veterans, and civic organizations; single or exempt authorizations have frequency limits.
- Unauthorized casino-style gambling can produce criminal and administrative enforcement.
Last verified: 2026-08-04
Official sources: Indiana Gaming Commission and 2 more
View official sources (3)
Obtain the PPT endorsement and purchase licensed supplies from a licensed Indiana distributor. For one paper game, total prizes may not exceed $15,000, one ticket prize may not exceed $599, a seal-card prize may not exceed $1,000, and one ticket may not cost more than $5. Electronic pull-tab devices are limited to qualifying fraternal and veterans organizations with at least five years of continuous Indiana operation, a valid gaming license, an approved system, a single fixed qualifying location, and occupancy-based device caps.
- Deadline
- Before purchase, sale, or operation.
- Fee
- License fee follows the applicable activity schedule; licensed equipment and system costs are separate.
- Filing agency
- Indiana Gaming Commission, Charity Gaming Division
- Frequency
- Per authorization and continuous
- How to comply
- Obtain the PPT and, when applicable, EPT endorsement and use approved distributors and systems.
- Official form or portal
- PPT endorsement; EPT endorsement; licensed distributor records
Applies to: A qualified organization selling or operating pull tabs, punchboards, tip boards, sports-themed boards, or electronic pull-tab devices.
- Electronic pull tabs may not be expanded to additional or remote locations through partnerships or joint ventures.
- Unlicensed supplies, excess prizes, or unauthorized electronic devices can lead to seizure, discipline, and loss of gaming privileges.
Last verified: 2026-08-04
Official sources: Indiana Gaming Commission and 3 more
View official sources (4)
Operators generally must be organization members for at least 60 days, be at least 18, and have no disqualifying felony within 10 years. Workers generally must be members for at least 30 days, be at least 18, and meet the same criminal standard, subject to statutory employee and nonmember-participation exceptions. Effective July 1, 2026, eligible operators, workers, and volunteer ticket agents may receive up to $50 per allowable activity, with documentation.
- Deadline
- Membership periods must be completed before the event; remuneration rule current from July 1, 2026.
- Fee
- No personnel filing fee; amendment fee can apply when licensed operators change.
- Filing agency
- Indiana Gaming Commission, Charity Gaming Division
- Frequency
- Per event and continuous records
- How to comply
- List operators and workers, obtain CG-NPA when needed, and retain remuneration records.
- Official form or portal
- License personnel list; CG-NPA; remuneration records
Applies to: Individuals conducting or assisting with an Indiana charity gaming activity.
- Paid bartenders, full-time employees, volunteer ticket agents, and workers from another qualified organization use specific exceptions.
- Ineligible personnel can invalidate the event and expose the organization to discipline.
Last verified: 2026-08-04
Official sources: Indiana Gaming Commission and 2 more
View official sources (3)
Complete Event Summary Reports for all activities and retain them unless requested. File CG-SL FR within 10 days after a single or festival activity. Organizations using only single or festival licenses file CG-SL GR by August 15 for the July 1–June 30 period. Annual license holders file CG-AL FGR by the 10th day of the month the license expires; multi-year license holders file annually by the 10th day of the anniversary or expiration month. Required reports must be approved before a new authorization can issue.
- Deadline
- 10 days after single or festival event; August 15 annual gross-receipts report; 10th day of expiration or anniversary month for annual or multi-year reports.
- Fee
- No report filing fee; later license fee is calculated from adjusted gross receipts.
- Filing agency
- Indiana Gaming Commission, Charity Gaming Division
- Frequency
- Event, annual, and license-cycle
- How to comply
- File the applicable CG financial forms and maintain segregated records and bank account when required.
- Official form or portal
- CG-SL FR; CG-SL GR; CG-AL FGR; CG-AL MY; Event Summary Report
Applies to: A qualified organization conducting an exempt, single, festival, annual, candidate, or other licensed charity gaming activity.
- Exempt events do not require the segregated bank account, but their event records and authorization remain required.
- Missing or unapproved reports can block new licenses and lead to enforcement or audit.
Last verified: 2026-08-04
Official sources: Indiana Gaming Commission and 2 more
View official sources (3)
The first license is $50, except each convention license is $250. Later similar-license fees are based on adjusted gross receipts: $0–<$15,000: $50; $15,000–<$25,000: $100; $25,000–<$50,000: $300; $50,000–<$75,000: $400; $75,000–<$100,000: $700; $100,000–<$150,000: $1,000; $150,000–<$200,000: $1,500; $200,000–<$250,000: $1,800; $250,000–<$300,000: $2,500; $300,000–<$400,000: $3,250; $400,000–<$500,000: $5,000; $500,000–<$750,000: $6,750; $750,000–<$1,000,000: $9,000; $1,000,000–<$1,250,000: $11,000, with higher published bands continuing through $5,000,000.
- Deadline
- With each later license application after the prior financial report.
- Fee
- Fee bands listed in the current IGC guide and financial report; maximum published band in the guide is $41,000 for $4.75 million–<$5 million.
- Filing agency
- Indiana Gaming Commission, Charity Gaming Division
- Frequency
- Per license
- How to comply
- Calculate the fee from the prior approved report and submit it with the new license application.
- Official form or portal
- Applicable CG license application and financial report fee table
Applies to: A qualified organization applying after its first similar charity gaming license.
- Exact boundary operators are 'at least' the lower bound and 'less than' the upper bound.
- Using the wrong band can delay or invalidate the application and block the event.
Last verified: 2026-08-04
Official sources: Indiana Gaming Commission and 2 more
View official sources (3)
The current IGC guide permits approved electronic raffle software and electronic payment processing under conditions, allows live-streaming of a drawing, and states that credit-card allowances do not change internet-purchase restrictions. The same guide separately references internet credit-card purchase for water-race entries, creating an unresolved operational boundary. Do not launch remote sales or participation without written IGC approval.
- Deadline
- Before using internet, remote, social, or electronic ticket functionality.
- Fee
- Technology approval and vendor costs vary; no universal filing fee confirmed.
- Filing agency
- Indiana Gaming Commission, Charity Gaming Division
- Frequency
- Event-triggered
- How to comply
- Submit the technology, payment, geography, ticket-delivery, drawing, and purchaser controls to IGC and obtain any laboratory or Commission approval.
- Official form or portal
- IGC technology approval; electronic payment notice; activity license or notification
Applies to: A qualified organization proposing internet raffle sales, social-media sales, remote purchasers, electronic ticket delivery, online bingo, remote drawings, or platform-based gaming.
- Face-to-face debit or credit processing and approved in-person electronic systems are not equivalent to internet sales.
- Unauthorized remote sales or participation can make the activity illegal and can expose payments and prizes to enforcement.
Verification in progress. Safe approach: Indiana permits specified approved electronic tools, but internet ticket sales, remote participation, and out-of-state purchasers require written IGC confirmation. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: Obtain written IGC approval for the exact software, payment method, purchaser location, delivery, and drawing procedure. Why the official evidence is insufficient: Official guidance conflicts on the water-race internet-payment example and leaves out-of-state purchaser and remote-participation boundaries incomplete. Needed to resolve: Indiana Gaming Commission, Charity Gaming Division. Existing sources: IN-S071, IN-S070, IN-S069, IN-S005. Risk if this is treated as settled: A categorical online-permission statement could authorize illegal gambling or interstate sales.
Last verified: 2026-08-04
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Indiana Gaming Commission and 3 more
View official sources (4)
Alcohol Fundraising and Events
Applies when beer or wine is sold or served at a nonprofit event. Alcohol authority is not gaming authority. A temporary nonprofit permit, a licensed venue, and a licensed caterer are three different ways to cover an event, and only one of them is the organization’s own permit. Donated alcohol, alcohol auctions, and alcohol raffles remain under verification.
Apply online for the temporary beer-and-wine permit, obtain the required local law-enforcement approval, and submit at least five full business days before the event. The current state fee is $50. Follow approved premises, event dates, serving hours, age controls, food, source, and consumption restrictions.
- Deadline
- At least five full business days before the event.
- Fee
- $50 state permit fee; local or venue fees may apply.
- Filing agency
- Indiana Alcohol and Tobacco Commission
- Responsible party
- Indiana Alcohol and Tobacco Commission; local law-enforcement and local board authorities
- Frequency
- Per temporary event
- How to comply
- File through the ATC temporary permit portal with local approval.
- Official form or portal
- Temporary Beer and Wine Permit
Applies to: A nonprofit selling or serving beer or wine at a temporary public event under its own permit authority.
- The ordinary temporary permit does not authorize distilled liquor. Venue or caterer authority can create a different path.
- Unpermitted alcohol sale or service can lead to seizure, fines, criminal or administrative enforcement, and event cancellation.
Last verified: 2026-08-04
Official sources: Indiana Alcohol and Tobacco Commission and 3 more
View official sources (4)
Use the required employee, volunteer employee, or temporary bartender permit and training path. Current fees are $5 for a temporary bartender permit, $15 for a three-year volunteer employee permit, and $45 for a three-year employee permit.
- Deadline
- Before the individual serves alcohol and throughout the permit term.
- Fee
- $5 temporary bartender; $15 volunteer employee for three years; $45 employee for three years.
- Filing agency
- Indiana Alcohol and Tobacco Commission
- Frequency
- Per server and renewal
- How to comply
- Apply through the current ATC employee-permit system and verify event assignment.
- Official form or portal
- Temporary Bartender Permit; Volunteer Employee Permit; Employee Permit
Applies to: Individuals serving or dispensing alcohol at a nonprofit event and the organization supervising them.
- Age, training, criminal-history, and supervision conditions apply; the event permit is separate.
- Unpermitted service can expose the server, permit holder, and event to discipline and liability.
Last verified: 2026-08-04
Official sources: Indiana Alcohol and Tobacco Commission and 3 more
View official sources (4)
Confirm in writing whether the venue or caterer, rather than the nonprofit, purchases, possesses, stores, sells, and serves the alcohol. Supplemental catering authority currently carries a $150 state fee. The event contract does not itself expand the license or allow service outside the licensed premises and terms.
- Deadline
- Before contracting, procuring alcohol, advertising service, or holding the event.
- Fee
- $150 supplemental catering fee when applicable; venue and caterer private charges vary.
- Filing agency
- Indiana Alcohol and Tobacco Commission
- Responsible party
- Indiana Alcohol and Tobacco Commission; local board; licensed venue or caterer
- Frequency
- Per event or caterer authority
- How to comply
- Use the licensee’s approved catering or premises authority and retain written responsibility terms.
- Official form or portal
- Supplemental Catering Permit; venue permit; catering contract
Applies to: A nonprofit holding an event at a licensed venue or hiring a licensed caterer, especially when liquor or broader service authority is needed.
- The nonprofit’s tax-exempt status, donated alcohol, or venue contract does not create liquor authority.
- Service outside license authority can create enforcement against the licensee and nonprofit and can invalidate insurance.
Last verified: 2026-08-04
Official sources: Indiana Alcohol and Tobacco Commission and 3 more
View official sources (4)
The IGC guide affirmatively permits sealed alcohol as a prize at an authorized gaming event when the organization purchased or received the alcohol, the prize is for off-premises consumption, and the winner and awarding operator are at least 21 and present. That gaming rule does not authorize serving, storing, selling, auctioning, or remotely transferring alcohol. Confirm each non-raffle arrangement with ATC and the license holder.
- Deadline
- Before acquiring, advertising, transferring, auctioning, raffling, or serving the alcohol.
- Fee
- Permit, license, and local fees vary; no universal auction fee confirmed.
- Filing agency
- Indiana Alcohol and Tobacco Commission
- Responsible party
- Indiana Alcohol and Tobacco Commission; Indiana Gaming Commission when a raffle is involved
- Frequency
- Event-triggered
- How to comply
- Use the applicable ATC permit, licensed venue or caterer, and IGC gaming authorization, and obtain written confirmation for donation or auction flow.
- Official form or portal
- ATC permit or written guidance; IGC raffle authorization
Applies to: A nonprofit receiving donated alcohol, auctioning alcohol, raffling sealed alcohol, conducting an online auction, or including drinks in event tickets.
- A sealed off-premises raffle prize is a narrow verified path; serving and online auctions are separate.
- Unauthorized possession, sale, service, shipment, or prize transfer can lead to alcohol and gaming enforcement.
Verification in progress. Safe approach: A licensed charity raffle may award sealed alcohol for off-premises use under IGC conditions; donated service, auctions, online transfers, and storage require separate ATC confirmation. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: Obtain written ATC confirmation and, for chance-based awards, IGC approval before acquisition or advertising. Why the official evidence is insufficient: The responsible permit holder, procurement, storage, auction, delivery, and online-transfer rules depend on the event and license facts. Needed to resolve: Indiana Alcohol and Tobacco Commission; Indiana Gaming Commission when chance-based awards are involved. Existing sources: IN-S071, IN-S074, IN-S072, IN-S007, IN-S005. Risk if this is treated as settled: Treating a narrow raffle-prize rule as general alcohol authority could produce unlawful sales or service.
Last verified: 2026-08-04
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Indiana Gaming Commission and 4 more
View official sources (5)
Lobbying and Political Activity
Applies when the organization advocates or spends on politics. Legislative lobbying registration with the Lobby Registration Commission, campaign finance registration with the Election Division, and the federal section 501(c)(3) prohibition on candidate intervention are three separate systems, and satisfying one says nothing about the others. Executive branch, procurement, and local lobbying remain under verification.
Registration is generally triggered when aggregate compensation or lobbying expenditures are greater than $500 in the registration year, subject to statutory exclusions. A qualifying IRC section 501(c)(3) or 501(c)(4) nonprofit lobbyist or employer pays the current $100 registration fee.
- Deadline
- Registration opens November 1 for the registration year; a new lobbyist registers within 15 business days after becoming subject to registration.
- Fee
- $100 for qualifying nonprofit registrants.
- Filing agency
- Indiana Lobby Registration Commission
- Frequency
- Annual registration year
- How to comply
- Execute the electronic filing MOU and register through the ILRC portal.
- Official form or portal
- ILRC electronic registration
Applies to: A nonprofit, employee, contractor, lobbying firm, or other person engaging in Indiana legislative lobbying and meeting the statutory lobbyist or employer definition.
- Not every contact with a public official is lobbying; compensation, expenditures, role, subject, and exemptions matter.
- Unregistered lobbying can lead to late penalties, enforcement, and invalid or incomplete reports.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 4 more
View official sources (5)
File the required activity and expenditure reports by November 30 and May 31 for the applicable reporting periods. File required gift, purchase, or benefit notices within 15 business days. Terminate or update the registration when lobbying ends or information changes.
- Deadline
- November 30 and May 31; gift or purchase notice within 15 business days; other updates as triggered.
- Fee
- No separate report fee; late penalty can be $100 per day up to $4,500.
- Filing agency
- Indiana Lobby Registration Commission
- Frequency
- Semiannual and event-triggered
- How to comply
- File electronically through the ILRC portal and retain supporting records.
- Official form or portal
- ILRC activity report; gift or purchase report; termination filing
Applies to: A registered Indiana lobbyist or lobbyist employer.
- The exact report form depends on lobbyist, employer, compensation, expenditure, gift, and legislative action.
- Late or incomplete filings can create daily penalties and enforcement.
Last verified: 2026-08-04
Official sources: Indiana Lobby Registration Commission and 2 more
View official sources (3)
The reviewed ILRC materials govern legislative lobbying and do not establish one universal registration rule for every executive-branch, procurement, or local lobbying contact. Ethics, procurement, contractor, grant, and local ordinances can create separate duties.
- Deadline
- Before compensated executive, procurement, or local advocacy begins.
- Fee
- No universal fee confirmed.
- Filing agency
- Indiana Lobby Registration Commission
- Responsible party
- Indiana Lobby Registration Commission; Indiana State Ethics Commission; procuring agency; local government
- Frequency
- Event-triggered
- How to comply
- Classify the communication, decision-maker, compensation, expenditure, contract, and local jurisdiction and obtain agency-specific guidance.
- Official form or portal
- Agency or local registration or disclosure when applicable
Applies to: A nonprofit communicating with executive agencies, procurement officials, local governments, or officials outside the General Assembly lobbying system.
- Ordinary requests for information, testimony, grant administration, and lobbying can differ.
- Applying only ILRC rules can miss a separate ethics, procurement, or local registration obligation.
Verification in progress. Safe approach: ILRC governs Indiana legislative lobbying; executive, procurement, and local advocacy can require a separate analysis. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: Confirm with the State Ethics Commission, procuring agency, or local government before compensated activity. Why the official evidence is insufficient: The responsible authority and trigger vary outside legislative lobbying. Needed to resolve: Indiana State Ethics Commission; the responsible procuring agency; the affected local government; Indiana Lobby Registration Commission for the legislative boundary. Existing sources: IN-S078, IN-S075, IN-S084, IN-S005. Risk if this is treated as settled: Treating ILRC registration as the only lobbying system could omit a separate disclosure or ethics rule.
Last verified: 2026-08-04
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Indiana Lobby Registration Commission and 3 more
View official sources (4)
A regular political action committee is formed when a person or organization accepts contributions or makes expenditures greater than $100 for covered political purposes. File CFA-2 within 10 days after becoming a committee and use the correct state or local filing officer.
- Deadline
- Within 10 days after exceeding the $100 threshold or otherwise becoming a committee.
- Fee
- No committee registration fee identified.
- Filing agency
- Indiana Secretary of State, Election Division
- Responsible party
- Indiana Secretary of State, Election Division; county election board for local committees
- Frequency
- Event-triggered with ongoing reports
- How to comply
- File CFA-2 and establish committee records and a depository.
- Official form or portal
- CFA-2 — Statement of Organization
Applies to: A pre-existing nonprofit raising or spending money to support or oppose candidates, political parties, or public questions under Indiana campaign-finance law.
- Ballot-question activity and candidate activity can both trigger state rules, but federal section 501(c)(3) campaign intervention remains prohibited.
- Failure to register can lead to campaign-finance enforcement and reporting penalties.
Last verified: 2026-08-04
Official sources: Indiana Secretary of State, Election Division and 3 more
View official sources (4)
For 2026, the pre-primary report covers January 1–April 10 and is due April 17 at noon; the pre-election report covers April 11–October 9 and is due October 16 at noon. Large-contribution supplemental reports are due within 48 hours during April 11–May 3 and October 10–November 1. The 2026 annual report is due January 20, 2027 at noon for candidates, PACs, and legislative caucus committees and March 1, 2027 at noon for regular party committees.
- Deadline
- Dates stated in the 2026–2027 schedule.
- Fee
- No report filing fee identified; penalties can apply.
- Filing agency
- Indiana Secretary of State, Election Division
- Responsible party
- Indiana Secretary of State, Election Division; applicable county filing officer
- Frequency
- Election-cycle and annual
- How to comply
- File CFA-4 and supplemental reports with the proper filing officer and electronic system when required.
- Official form or portal
- CFA-4; CFA-11; Indiana Campaign Finance Online
Applies to: Indiana PACs, regular party committees, legislative caucus committees, and candidate committees subject to the 2026 state schedule.
- Statewide candidates have additional periodic rules; local committees file with the applicable county officer.
- Late or missing reports can lead to civil penalties and enforcement.
Last verified: 2026-08-04
Official sources: Indiana Secretary of State, Election Division and 3 more
View official sources (4)
Use CFA-11 for reportable large contributions within 48 hours during the specified election windows. A person making independent public-question expenditures of at least $5,000 uses CFA-12 within 48 hours. Apply current disclaimer and contributor-identification rules and retain campaign records for at least three years.
- Deadline
- Within 48 hours after the triggering contribution or expenditure; records at least three years.
- Fee
- No filing fee identified.
- Filing agency
- Indiana Secretary of State, Election Division
- Responsible party
- Indiana Secretary of State, Election Division; county election board when applicable
- Frequency
- Event-triggered and retention
- How to comply
- File CFA-11 or CFA-12 and place the required disclaimer on communications.
- Official form or portal
- CFA-11; CFA-12; disclaimer guidance
Applies to: A committee or organization receiving a reportable large contribution, making independent public-question expenditures, or disseminating covered communications.
- Electioneering, candidate, public-question, coordinated, and independent communications use different definitions.
- Missing accelerated reports or disclaimers can lead to enforcement and penalties.
Last verified: 2026-08-04
Official sources: Indiana Secretary of State, Election Division and 3 more
View official sources (4)
A section 501(c)(3) organization may not participate or intervene in a political campaign for or against a candidate. Filing an Indiana committee or expenditure report does not make federally prohibited intervention permissible. Nonpartisan voter education and ballot-question activity require separate federal and state analysis.
- Deadline
- Continuously and before any candidate-related communication or expenditure.
- Fee
- No filing fee; federal tax consequences can apply.
- Filing agency
- Internal Revenue Service
- Responsible party
- Internal Revenue Service; Indiana Secretary of State for state filings
- Frequency
- Continuous
- How to comply
- Use board controls, legal review, communication disclaimers, and separate state filings only for activity that is federally permissible.
- Official form or portal
- IRS guidance; Indiana campaign forms when state law is triggered
Applies to: An organization recognized or seeking recognition under IRC section 501(c)(3).
- Ballot measures are not candidate elections under the federal prohibition but can trigger Indiana PAC rules and federal lobbying analysis.
- Prohibited intervention can cause excise taxes and loss of federal exemption in addition to state reporting consequences.
Last verified: 2026-08-04
Official sources: Internal Revenue Service and 2 more
View official sources (3)
Local and Activity-Specific Permits
Applies to particular activities and particular places. Indiana issues no single statewide business licence, so what an organization needs depends on what it does and where it does it. Temporary food service and child care are included here because both carry public health or child safety consequences and both come up often in ordinary nonprofit programmes.
Indiana’s official business guide states that the state does not issue one comprehensive business license. A nonprofit must screen state tax accounts, professional and facility licenses, local zoning, occupancy, building, fire, food, event, park, signage, and other activity-specific requirements.
- Deadline
- Before opening, occupying premises, selling, hiring, or conducting a regulated activity.
- Fee
- Fees vary by agency and locality.
- Filing agency
- State of Indiana
- Responsible party
- State of Indiana; responsible state and local agencies
- Frequency
- Continuous and event-triggered
- How to comply
- Use INBiz and contact the responsible state, county, city, health, fire, planning, building, or licensing authority.
- Official form or portal
- Indiana Business Owner’s Guide; local permit portals
Applies to: Every nonprofit beginning or changing Indiana operations.
- No universal license does not mean no license applies.
- Missing a permit can cause stop-work orders, fines, closure, and loss of event authority.
- Ohio local business license not yet confirmed
- West Virginia local business license required
Last verified: 2026-08-04
Official sources: State of Indiana and 2 more
View official sources (3)
Local planning, zoning, building, fire, occupancy, assembly, parks, street, and special-event approvals can apply. Fort Wayne and Allen County materials demonstrate representative local screening but do not establish statewide fees or deadlines.
- Deadline
- Before signing a lease or construction commitment and before the event.
- Fee
- Local fees vary.
- Filing agency
- Applicable Indiana state and local authorities
- Responsible party
- City or county planning, building, fire, parks, public works, and event authorities
- Frequency
- Event-triggered
- How to comply
- Use the property address and activity description to obtain written local determinations.
- Official form or portal
- Local zoning clearance, certificate of occupancy, building or fire permit, special-event permit
Applies to: A nonprofit leasing, buying, constructing, changing use, holding a public event, or using public property.
- A venue’s permit does not automatically cover the nonprofit’s food, alcohol, gaming, or seller obligations.
- Operating in an unapproved use or event can cause closure, citation, loss of insurance, and cancellation.
Last verified: 2026-08-04
Official sources: Fort Wayne–Allen County official business resource and 3 more
View official sources (4)
Temporary-food licensing is administered through local health authorities under state food rules. Marion County provides a representative permit workflow for event organizers and vendors. Confirm nonprofit documentation, food source, preparation location, lead time, fee, inspection, and any narrow bake-sale or member-prepared-food exception with the local health department.
- Deadline
- Before the event; local lead times vary.
- Fee
- Local fee and nonprofit treatment vary.
- Filing agency
- Applicable Indiana local health department
- Responsible party
- Local health department; Indiana Department of Health where applicable
- Frequency
- Per event or vendor
- How to comply
- Apply through the local temporary-food permit process and use an approved kitchen or exempt path.
- Official form or portal
- Local Temporary Food Establishment Permit
Applies to: A nonprofit preparing, serving, or selling food at a temporary event, fundraiser, farmers market, or public gathering.
- Donated food, bake sales, packaged food, food prepared by members, and food sold to the public can have different rules.
- Unpermitted food service can cause disposal, closure, fines, and public-health liability.
Last verified: 2026-08-04
Official sources: Marion County Public Health Department and 2 more
View official sources (3)
Indiana child-care centers, homes, ministries, and exempt programs follow separate OECOSL classifications, licensing, registration, inspections, background checks, staffing, facility, and renewal rules. Nonprofit or religious status does not create a universal exemption.
- Deadline
- Before caring for children and throughout the license or registration term.
- Fee
- Program-specific fees and costs apply; no universal nonprofit fee stated.
- Filing agency
- Indiana Family and Social Services Administration, Office of Early Childhood and Out-of-School Learning
- Frequency
- Initial, renewal, and continuous
- How to comply
- Complete orientation, background checks, application, inspections, and the classification-specific license or registration.
- Official form or portal
- OECOSL child-care provider application and licensing portal
Applies to: A nonprofit operating child care, preschool, out-of-school care, a licensed center or home, or a registered child-care ministry.
- Short programs, camps, schools, ministries, and license-exempt care use different definitions and requirements.
- Unlicensed operation can lead to closure, injunction, penalties, and safety liability.
Last verified: 2026-08-04
View official sources (3)
Dissolution, Winding Up, and Closure
The dissolution filing ends the corporation and closes nothing else. Every tax, employer, gaming, alcohol, lobbying, campaign finance, property, and local account is closed separately, on its own final reporting period. Restricted and charitable assets are not ordinary surplus, and where they go remains under verification because the Attorney General and court path depends on the classification, the restrictions, and the recipient.
Adopt the dissolution proposal through the board and members or other approval path required by IC 23-17, then file Articles of Dissolution. The statutory electronic fee is $20 and the paper fee is $30, plus online processing and any applicable enhanced-access charge.
- Deadline
- After required approval and before representing the corporation as dissolved.
- Fee
- $20 statutory electronic or $30 paper, plus online processing and any applicable enhanced-access charge.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Responsible party
- Indiana Secretary of State, Business Services Division; internal corporate governance
- Frequency
- One time
- How to comply
- File State Form 39080 or the INBiz dissolution filing after the required approvals.
- Official form or portal
- Articles of Dissolution — Nonprofit Corporation, State Form 39080
Applies to: A domestic Indiana nonprofit ending its corporate existence after activities have begun.
- Public-benefit, mutual-benefit, religious, member, and nonmember corporations can have different approval and asset paths.
- An improperly approved or filed dissolution can be rejected or challenged and does not end liabilities.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 3 more
View official sources (4)
Use the specialized Articles of Dissolution by Directors or Incorporators only when the corporation satisfies the pre-activity statutory requirements. Document that no activities, liabilities, or distributions prevent the simplified path.
- Deadline
- Before commencing activities or incurring disqualifying obligations.
- Fee
- Current dissolution filing fee applies: $20 statutory electronic or $30 paper, plus online charges.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Responsible party
- Indiana Secretary of State; incorporators or initial directors
- Frequency
- One time
- How to comply
- File State Form 35228 or the applicable INBiz pre-activity dissolution filing.
- Official form or portal
- Articles of Dissolution by Directors or Incorporators, State Form 35228
Applies to: A newly formed nonprofit that has not begun activities and fits the statutory pre-activity conditions.
- Tax, bank, contract, employment, or fundraising activity can require the ordinary dissolution and closure path.
- Using the simplified path after operations or obligations exist can produce a false filing and incomplete winding up.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 2 more
View official sources (3)
After dissolution, collect assets, discharge or make provision for liabilities, address known and unknown claims using the statutory notice procedures when appropriate, terminate contracts, preserve records, and complete only activities necessary to wind up.
- Deadline
- After dissolution and throughout the winding-up period; claim deadlines depend on the statutory notice used.
- Fee
- No universal filing fee; notice, publication, settlement, and professional costs can apply.
- Filing agency
- Indiana courts
- Responsible party
- Internal corporate governance; Indiana courts; creditors
- Frequency
- Event-triggered and continuing
- How to comply
- Use board resolutions, creditor notices, claim logs, settlement records, and final accounting.
- Official form or portal
- Known-claim notice; optional unknown-claim notice; winding-up records
Applies to: A nonprofit in voluntary or administrative dissolution.
- Administrative dissolution and voluntary dissolution are distinct, but both limit ordinary operations and require winding up.
- Premature distributions can create director, officer, recipient, and successor liability.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 1 more
View official sources (2)
Pay liabilities first, then apply the Articles, donor restrictions, trust instruments, Indiana classification rules, UPMIFA, cy pres, and federal section 501(c)(3) dedication. Current official sources do not establish one universal Attorney General approval or court petition for every dissolution; confirm the distribution plan before transfer.
- Deadline
- Before approving or making final distributions.
- Fee
- No universal state fee; court and professional costs can apply.
- Filing agency
- Indiana Attorney General, Consumer Protection Division
- Responsible party
- Indiana Attorney General; Indiana courts; internal governance; Internal Revenue Service for federal restrictions
- Frequency
- Event-triggered
- How to comply
- Prepare an asset and restriction schedule, proposed recipients, board and member approvals, and any required AG notice or court petition.
- Official form or portal
- Dissolution distribution plan; AG notice or consent; court petition when required
Applies to: A dissolving public-benefit, religious, mutual-benefit, trust, or section 501(c)(3) organization with remaining assets.
- Mutual-benefit assets, restricted gifts, endowments, charitable trusts, and ordinary unrestricted assets can follow different paths.
- Wrongful distributions can be recovered and can create fiduciary, tax, and recipient liability.
Verification in progress. Safe approach: Dissolution does not convert charitable assets into ordinary surplus; confirm the recipient and oversight path before distribution. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND: Submit the complete distribution plan and restriction inventory to the Indiana Attorney General before transfer. Why the official evidence is insufficient: The Attorney General and court trigger depends on classification, restrictions, recipient, and whether modification or cy pres is necessary. Needed to resolve: Indiana Attorney General; Indiana courts when modification or cy pres is required; Internal Revenue Service for federal asset restrictions. Existing sources: IN-S001, IN-S002, IN-S031, IN-S022, IN-S089. Risk if this is treated as settled: An unqualified distribution instruction could divert charitable assets and expose directors and recipients.
Last verified: 2026-08-04
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Indiana General Assembly and 4 more
View official sources (5)
The Secretary of State dissolution or withdrawal filing does not close DOR, DWD, workers’ compensation, new-hire, charity gaming, alcohol, lobbying, campaign-finance, property-tax, food, child-care, local permit, bank, or federal accounts. File final returns and reports, surrender permits, end insurance, notify counties and localities, and retain closure confirmations.
- Deadline
- At cessation and by each account’s final or termination deadline.
- Fee
- Amounts due vary; no universal closure fee.
- Filing agency
- Indiana Secretary of State, Business Services Division
- Responsible party
- Indiana Secretary of State; Indiana Department of Revenue; Indiana Department of Workforce Development; Workers’ Compensation Board; IGC; ATC; ILRC; Election Division; county and local authorities
- Frequency
- One-time closure with final periodic filings
- How to comply
- Use each agency’s final-return, termination, surrender, withdrawal, or closure process.
- Official form or portal
- INBiz dissolution or withdrawal; INTIME closure; DWD termination; permit and committee termination filings
Applies to: A nonprofit dissolving, withdrawing, or ending Indiana operations.
- Federal Form 990, IRS dissolution notice, bank and contract closure, and record retention are separate.
- Open accounts continue producing filings, taxes, premiums, benefit charges, penalties, and enforcement.
Last verified: 2026-08-04
Official sources: INBiz; Indiana Secretary of State and 9 more
View official sources (10)
Designate a records custodian and retain corporate, tax, payroll, donor restriction, trust, gaming, fundraiser, lobbying, campaign, claims, and property records for the longest applicable statutory, audit, grant, or limitations period. Preserve access for agencies, creditors, donors, and litigation.
- Deadline
- At closure and throughout each applicable retention period.
- Fee
- Storage and professional costs vary; no state filing fee.
- Responsible party
- Former directors or records custodian; responsible agencies
- Frequency
- Multi-year retention
- How to comply
- Adopt a closure retention schedule and secure paper and electronic records and credentials.
- Official form or portal
- Records retention schedule and custodian designation
Applies to: A dissolved or inactive nonprofit and its custodians.
- Specific periods differ: professional-fundraiser and campaign records have express three-year rules; other records can require longer retention.
- Destruction can impair audits, claims, donor restrictions, tax defense, reinstatement, and litigation.
Last verified: 2026-08-04
Official sources: Indiana General Assembly and 5 more
View official sources (6)
Official Sources
89 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Indiana Workers’ Compensation Board | 2024 Self-Insurance Guide | https://www.in.gov/wcb/files/2024-SIGuide.pdf | |
| Indiana State Board of Accounts | 2025 County Recorders Resource Library — Assumed Business Names | https://www.in.gov/sboa/library/home/2025-resource-library/2025-county-recorders/ | |
| Indiana Secretary of State, Election Division | 2026 Indiana Campaign Finance Manual | https://www.in.gov/sos/elections/files/2026-Campaign-Finance-Manual.FINAL.11-12-25.pdf | |
| Indiana Department of Revenue | 2026 Legislative Synopsis | https://www.in.gov/dor/files/legislative-synopsis-2026.pdf | |
| Indiana Secretary of State, Election Division | 2026–2027 State of Indiana Campaign Finance Reporting Schedule | https://www.in.gov/sos/elections/files/2026-C.F.-Reporting-Schedule.pdf | |
| Indiana Alcohol and Tobacco Commission | Alcohol and Tobacco Commission Trade Practice Manual | https://www.in.gov/atc/files/Trade-Practice-Manual.pdf | |
| Indiana Alcohol and Tobacco Commission | Alcohol Permit Applications and Forms | https://www.in.gov/atc/alcohol-permit-resources/alcohol-permit-applications-and-forms/ | |
| Marion County Assessor | Apply for a Not for Profit Exemption | https://www.indy.gov/activity/apply-for-a-not-for-profit-exemption | |
| IN.gov State Information Center | Are employers required to provide paid sick leave? | https://faqs.in.gov/hc/en-us/articles/115005044527-Are-employers-required-to-provide-paid-sick-leave | |
| Indiana Secretary of State, Business Services Division | Articles of Incorporation — Domestic Nonprofit Corporation, State Form 4162 | https://forms.in.gov/Download.aspx?id=16998 | |
| Indiana Family and Social Services Administration, Office of Early Childhood and Out-of-School Learning | Become a Child Care Provider | https://www.in.gov/fssa/carefinder/become-a-child-care-provider/ | |
| INBiz; Indiana Secretary of State | Business Entity Filing Services | https://inbiz.in.gov/BOS/BusinssEntity/Filing | |
| INBiz; Indiana Secretary of State | Business Entity Information Requests | https://inbiz.in.gov/business-filings/information-requests/ | |
| INBiz; Indiana Secretary of State | Business Entity Reports | https://inbiz.in.gov/business-filings/business-entityreport | |
| Indiana Secretary of State, Business Services Division | Business Forms | https://www.in.gov/sos/business/division-forms/business-forms/ | |
| Indiana Department of Revenue | Business Tax FAQs | https://www.in.gov/dor/i-am-a/business-corp/business-faq/ | |
| Indiana Secretary of State, Election Division | Campaign Finance | https://www.in.gov/sos/elections/campaign-finance/ | |
| Indiana Department of Revenue | Changes for Nonprofits | https://www.in.gov/dor/files/nonprofit-changes.pdf | |
| Indiana Attorney General, Consumer Protection Division | Charitable Fundraisers | https://www.in.gov/attorneygeneral/consumer-protection-division/charities-and-donors/charitable-fundraising/ | |
| Indiana Attorney General, Consumer Protection Division | Charitable Giving | https://www.in.gov/attorneygeneral/consumer-protection-division/charities-and-donors/charitable-giving/ | |
| Indiana Attorney General, Consumer Protection Division | Charitable Trusts and Institutional Funds | https://www.in.gov/attorneygeneral/consumer-protection-division/charities-and-donors/charitable-trusts-and-institutional-funds/ | |
| Indiana Gaming Commission | Charity Gaming | https://www.in.gov/igc/charity-gaming/ | |
| Indiana Gaming Commission | Charity Gaming Basics | https://www.in.gov/igc/files/charitygaming/Charity_Gaming_Basics.pdf | |
| Indiana Gaming Commission | Charity Gaming Forms | https://www.in.gov/igc/charity-gaming/charity-gaming-forms/ | |
| Indiana Family and Social Services Administration, Office of Early Childhood and Out-of-School Learning | Child Care Rules and Laws | https://www.in.gov/fssa/carefinder/child-care-rules-and-laws/ | |
| INBiz; Indiana Secretary of State | Close a Business | https://inbiz.in.gov/business-filings/close-business | |
| Indiana Department of Revenue | Closing a Business | https://www.in.gov/dor/i-am-a/business-corp/closing-business/ | |
| Indiana Department of Revenue | Closing a Corporation | https://www.in.gov/dor/i-am-a/business-corp/close-corporation/ | |
| Indiana Alcohol and Tobacco Commission | Complete ATC Fee Schedule | https://www.in.gov/atc/files/Complete-ATC-Fee-Schedule.pdf | |
| Indiana Department of Local Government Finance | DLGF Forms — Exemption Forms | https://www.in.gov/dlgf/forms/dlgf-forms/ | |
| Indiana Secretary of State, Election Division | Election Forms — Campaign Finance Forms | https://www.in.gov/sos/elections/election-administrators-portal/election-forms/ | |
| Indiana Lobby Registration Commission | Electronic Filings | https://www.in.gov/ilrc/electronic-filings/ | |
| Indiana Department of Workforce Development | Employer Qualifications and Special Circumstances — Business Types | https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/employer-qualifications-and-special-circumstances/business-types/ | |
| Indiana Department of Local Government Finance | Exemptions — 2025 DLGF Presentation | https://www.in.gov/dlgf/files/2025-presentations/251112-Wood-Presentation-Exemptions.pdf | |
| Indiana Lobby Registration Commission; IN.gov FAQ | Fee to Register a Not-for-Profit Lobbyist | https://faqs.in.gov/hc/en-us/articles/115005044767-What-is-the-fee-to-register-a-Not-For-Profit-Lobbyist | |
| Indiana Department of Revenue | Filing a WH-1 | https://www.in.gov/dor/i-am-a/business-corp/withholding/filing-a-wh-1/ | |
| Indiana Lobby Registration Commission | Filing Deadlines | https://www.in.gov/ilrc/filing-deadlines/ | |
| Indiana Secretary of State; Indiana Register | Final Rule — 75 IAC 8 Enhanced Access Fees | https://www.in.gov/sos/business/files/20250326-IR-075250155FNA.pdf | |
| Indiana Secretary of State, Business Services Division | Foreign Registration Statement, State Form 56369 | https://forms.in.gov/Download.aspx?id=13562 | |
| Indiana Secretary of State | HUB Official Comments and Introductory Note — Indiana Business Organization Code Filing Fees | https://www.in.gov/sos/business/files/HUB-Official-comments-and-introductory-note.pdf | |
| INBiz; Indiana Secretary of State | INBiz Business Search | https://inbiz.in.gov/BOS/PublicSearch/Search | |
| INBiz; Indiana Secretary of State | INBiz Fee Calculator | https://inbiz.in.gov/Inbiz/FeeCalculator/Index | |
| Indiana Department of Revenue | Income Tax Information Bulletin #17 — Taxation and Filing Requirements of Nonprofit Organizations | https://www.in.gov/dor/files/ib17.pdf | |
| Indiana Workers’ Compensation Board | Independent Contractors | https://secure.in.gov/wcb/independent-contractors/ | |
| State of Indiana | Indiana Business Owner’s Guide | https://www.in.gov/core/business_guide.html | |
| Indiana General Assembly | Indiana Code Title 12 — Human Services | https://iga.in.gov/laws/current/ic/titles/12/ | |
| Indiana General Assembly | Indiana Code, Title 22 — Labor and Safety | https://iga.in.gov/laws/current/ic/titles/22/ | |
| Indiana General Assembly | Indiana Code, Title 23 — Business and Other Associations | https://iga.in.gov/laws/current/ic/titles/23/ | |
| Indiana General Assembly | Indiana Code, Title 3 — Elections | https://iga.in.gov/laws/current/ic/titles/3/ | |
| Indiana General Assembly | Indiana Code, Title 30 — Trusts and Fiduciaries | https://iga.in.gov/laws/current/ic/titles/30/ | |
| Indiana General Assembly | Indiana Code, Title 4 — State Offices and Administration | https://iga.in.gov/laws/current/ic/titles/4/ | |
| Indiana General Assembly | Indiana Code, Title 6 — Taxation | https://iga.in.gov/laws/current/ic/titles/6/ | |
| Indiana General Assembly | Indiana Code, Title 7.1 — Alcohol and Tobacco | https://iga.in.gov/laws/current/ic/titles/7.1/ | |
| Indiana Department of Workforce Development; Indiana New Hire Reporting Center | Indiana New Hire Reporting Center | https://www.in-newhire.com/ | |
| Indiana Department of Workforce Development | Indiana Unemployment Insurance Employer Handbook | https://www.in.gov/dwd/files/Employer_Handbook.pdf | |
| Indiana Lobby Registration Commission | Lobby Registration Commission Advisory Opinions | https://www.in.gov/ilrc/advisory-opinions/ | |
| Indiana Department of Workforce Development | Method of Payment | https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/method-of-payment/ | |
| Indiana Department of Revenue | Nonprofit Organization Tax Guide | https://www.in.gov/dor/files/nonprofit-tax-guide.pdf | |
| Indiana Department of Revenue | Nonprofit Tax Forms | https://www.in.gov/dor/tax-forms/nonprofit/ | |
| Indiana Attorney General, Consumer Protection Division | Professional Fundraiser Consultant and Solicitor Registration Act | https://www.in.gov/attorneygeneral/consumer-protection-division/files/FundraiserRegistrationAct.pdf | |
| Indiana Attorney General, Consumer Protection Division | Professional Fundraiser Consultant and Solicitor Registration Form | https://www.in.gov/attorneygeneral/files/ProfessionalFundraiserRegistrationForm.pdf | |
| Indiana Attorney General, Consumer Protection Division | Professional Fundraiser Registration Rules — 11 IAC 3 | https://www.in.gov/attorneygeneral/consumer-protection-division/files/Fundraiser-Registration-Rules.pdf | |
| Indiana Attorney General, Consumer Protection Division | Professional Solicitor Financial Report | https://www.in.gov/attorneygeneral/consumer-protection-division/files/Professional-SolicitorFinancialReport.pdf | |
| Indiana Attorney General, Consumer Protection Division | Professional Solicitor Notice Filing Form | https://www.in.gov/attorneygeneral/consumer-protection-division/files/Professional-SolicitorNoticeFilingForm.pdf | |
| Indiana Board of Tax Review | Property Tax Appeals | https://www.in.gov/ibtr/appeal-process/ | |
| Boone County Assessor | Property Tax Exemption | https://boonecounty.in.gov/Offices/Assessor/Property-Tax-Exemption/ | |
| Indiana Department of Local Government Finance | Property Tax Exemptions | https://www.in.gov/dlgf/assessments/exemptions/ | |
| Allen County Assessor | Property Tax Exemptions — Nonprofits | https://www.allencounty.in.gov/180/Property-Tax-Exemptions---Nonprofits | |
| Internal Revenue Service | Publication 557 — Tax-Exempt Status for Your Organization | https://www.irs.gov/pub/irs-pdf/p557.pdf | |
| Indiana Secretary of State, Business Services Division | Reinstatement | https://www.in.gov/sos/business/division-forms/business-forms/reinstatement/ | |
| Indiana Secretary of State, Business Services Division | Reinstatement Instructions | https://www.in.gov/sos/business/files/Reinstatement-Instructions.pdf | |
| Indiana Department of Revenue | Remote Sellers | https://www.in.gov/dor/i-am-a/business-corp/remote-sellers/ | |
| Indiana Department of Labor | Required Workplace Posters | https://www.in.gov/dol/wage-and-hour/required-posters/ | |
| Internal Revenue Service | Restriction of Political Campaign Intervention by Section 501(c)(3) Organizations | https://www.irs.gov/charities-non-profits/charitable-organizations/restriction-of-political-campaign-intervention-by-section-501-c-3-tax-exempt-organizations | |
| Indiana Department of Revenue | Sales Tax | https://www.in.gov/dor/i-am-a/business-corp/sales-tax/ | |
| Indiana Department of Revenue | Sales Tax Information Bulletin #10 — Application of Sales Tax to Nonprofit Organizations | https://www.in.gov/dor/files/sib10.pdf | |
| INBiz; Indiana Secretary of State | Start a Business / Register a Business | https://inbiz.in.gov/BOS/BusinssEntity/StartMyBusiness | |
| Fort Wayne–Allen County official business resource | Starting a Business in Fort Wayne and Allen County | https://www.allencounty.in.gov/DocumentCenter/View/6709/Starting-a-Business-in-Fort-Wayne-and-Allen-County | |
| Indiana Department of Workforce Development | Taxable Wage Base | https://www.in.gov/dwd/indiana-unemployment/employers/employer-guide/taxable-wage-base/ | |
| Indiana Attorney General, Consumer Protection Division | Telephone Solicitor Registration | https://www.in.gov/attorneygeneral/consumer-protection-division/id-theft-prevention/do-not-call/telephone-solicitors/telephone-solicitor-registration/ | |
| Marion County Public Health Department | Temporary Food Establishment Permits | https://www.indy.gov/activity/temporary-food-establishment-permits | |
| Indiana Department of Workforce Development | Unemployment Insurance Employer Forms | https://www.in.gov/dwd/indiana-unemployment/employers/employer-resources/forms/ | |
| Indiana Department of Revenue | Utility Sales Tax Exemption | https://www.in.gov/dor/i-am-a/business-corp/utility-sales-tax-exemption/ | |
| Indiana Department of Revenue | W-2 and WH-3 Electronic Filing Guide | https://www.in.gov/dor/files/guide-efw2-w2-wh3.pdf | |
| Indiana Department of Labor | Wage and Hour | https://www.in.gov/dol/wage-and-hour/ | |
| Indiana Department of Revenue | Withholding Income Tax | https://www.in.gov/dor/i-am-a/business-corp/withholding/ | |
| Indiana Workers’ Compensation Board | Worker’s Compensation Coverage Options — State Form 36097 | https://forms.in.gov/Download.aspx?id=4953 | |
| Indiana Workers’ Compensation Board | Workers’ Compensation Board Forms | https://secure.in.gov/wcb/forms/ | |
| Indiana Department of Labor | Youth Employment | https://www.in.gov/dol/labor-standards/youth-employment/ |
Recent Indiana Compliance Updates
Indiana runs its nonprofit obligations as a set of separate determinations, and knowing which one you have actually completed is most of the work. Incorporating creates the state corporation and settles nothing about federal recognition, Department of Revenue approval, sales tax, county property tax, gaming, alcohol, or local permits. This guide walks the lifecycle in the order an organization meets it, with the exact fees, deadlines, and thresholds Indiana official sources state, and it says plainly where the official record does not yet support a firm answer.
Indiana nonprofits routinely treat sales tax as one question with one answer, and it is neither. Buying exempt and selling exempt are separate systems with separate approvals, and a certificate that covers your purchases does nothing for what you sell. This explainer works through both sides: what NP-1 actually covers, when the strict greater-than-$100,000 seller threshold pulls you into registration, how events, auctions, marketplaces, use tax, and local lodging taxes each behave differently, and why closing the corporation does not close the account.
How we help
We put a mission into words, file the registration, claim the grant and benefit programs that open once the determination letter arrives, worth up to $329 a day of Google advertising alone, and get an operating nonprofit found by donors, sponsors and volunteers.
Which of that applies depends on where you are. Tell us, and we will say what is open to you in Indiana and in what order.
Either route reaches a person who reads it and answers, usually the same day. There is no charge for working out what fits you. We are not attorneys and not CPAs, and nothing here is legal or tax advice.
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.