Montana
This guide organizes 134 Montana nonprofit compliance facts supported by 87 official sources. 10 entries are currently marked Verification in Progress.
134 facts · 124 source verified · 10 in progress · 87 official sources
On this page
- Start Here
- Compact Operational Reference
- Form and classify the Montana nonprofit
- Build and govern the organization
- File annual reports and maintain corporate status
- Handle solicitation, telephone fundraising, and paid fundraising
- Protect charitable assets and handle major transactions
- Manage Montana income, sales, and property tax
- Register and operate as an employer
- Handle UI, workers' compensation, new hires, wages, and employment verification
- Run raffles, bingo, casino nights, and alcohol events
- Lobby and handle campaign or ballot activity
- Check local and specialized requirements
- Dissolve and close accounts
- Official Sources
- Recent Compliance Updates
- What can we help with
- Methodology & Disclaimer
Start Here
These are Montana's highest-priority nonprofit compliance decision points, in the order an organization normally meets them. Some apply at formation or recur every year. Others apply only when the organization hires employees, owns property, runs a raffle or a casino night, sells beer at a fundraiser, lobbies, or winds down, so read each entry's own applicability line before acting on it. Not every entry applies to every Montana nonprofit. The pattern underneath the list is that Montana keeps its systems apart. Incorporating under Title 35, chapter 2 creates the corporation and grants nothing else, the annual report is a corporate status filing rather than a tax or charity filing, an IRS determination letter is not Montana income-tax exemption, and property tax is a third application again. Unemployment insurance opens on a $1,000 annual payroll and workers' compensation on any covered employee, which are two different tests on two different sets of people.
- Use a Montana nonprofit corporation for the state entity; federal section 501(c)(3) recognition is separate Applies to: Organizations forming an ordinary Montana charitable corporation and seeking or holding federal §501(c)(3) recognition.
- Choose one statutory classification: public benefit, mutual benefit, or religious Applies to: Every new domestic Montana nonprofit corporation.
- File Articles of Incorporation for a nonprofit corporation and pay the current $20 filing fee Applies to: A new domestic Montana nonprofit corporation.
- Maintain a qualifying Montana registered agent continuously Applies to: Domestic and authorized foreign Montana nonprofit corporations.
- Maintain at least three individual directors Applies to: Montana nonprofit corporations governed by Title 35, chapter 2.
- File the nonprofit annual report each year Applies to: Every domestic Montana nonprofit corporation and every foreign nonprofit authorized to transact business in Montana.
- Use the 2026 annual-report fee waiver only for a timely 2026 filing Applies to: A nonprofit filing its 2026 annual report on or before April 15, 2026.
- Approve voluntary dissolution through the board, members, and any required third person before filing Applies to: A domestic Montana nonprofit choosing to dissolve voluntarily.
- Submit Form EXPT to request Montana income-tax-exempt status Applies to: An entity seeking Montana income-tax exemption under state law.
- Apply separately for Montana property-tax exemption; federal tax status is not automatic property exemption Applies to: A nonprofit owning property for which it seeks Montana charitable property-tax exemption.
- Open a Montana withholding account when the nonprofit pays Montana wages subject to the withholding system Applies to: A nonprofit employer paying wages for services subject to Montana withholding requirements.
- Register for Montana unemployment insurance when annual payroll reaches at least $1,000 under the general employer test Applies to: A nonprofit employer that has total annual payroll in the current or preceding calendar year equal to or exceeding $1,000, unless a specific statutory exclusion applies.
- Obtain Montana workers' compensation coverage when the nonprofit has any covered employee Applies to: A nonprofit employer with one or more workers who are employees covered by Montana workers' compensation law.
- Report newly hired employees to Montana within 20 days Applies to: A Montana employer hiring a new employee.
- Comply with Montana's LEGAL Act for new workers beginning July 1, 2025 Applies to: Private Montana employers, including nonprofit employers, hiring workers subject to the LEGAL Act.
- Pay at least the 2026 Montana minimum wage of $10.85 per hour to covered employees Applies to: A nonprofit employing workers covered by Montana minimum-wage law in 2026.
- Register once with Form 46 before conducting nonprofit online raffles Applies to: A qualifying nonprofit organization that intends to sell raffle tickets online in Montana.
Compact Operational Reference
A summary and navigation device only. Start Here above carries all 17 primary decision points, and these 12 rows are the highest-value verified operational actions. Every row links to the complete requirement below, where the applicability line, responsible agency, official sources, exceptions and full deadline and fee wording appear without abbreviation. Every row rests on facts that are SOURCE VERIFIED and on sources that are active, which is why some things you might expect are absent. Charitable solicitation registration has no row, because no reviewed official source established a statewide rule in either direction. Reinstatement, the alcohol special permit lead time and the foreign-interference certification mechanics are absent for the same reason. Casino nights, bingo, lobbying, campaign finance and local licensing all sit below rather than here, because each one turns on the exact activity and location.
| Operational matter | Fee or threshold | Deadline or formula | Form or portal |
|---|---|---|---|
| File Articles of Incorporation for a nonprofit corporation and pay the current $20 filing feeFile Articles of Incorporation for a nonprofit corporation and pay the current $20 filing fee | $20 standard filing fee; optional expedited processing is separate. | Before relying on Montana corporate existence. | Articles of Incorporation, Non-profit Corporation / Montana Business Filings (Montana Secretary of State) |
| Maintain a qualifying Montana registered agent continuouslyMaintain a qualifying Montana registered agent continuously | No separate fee when initially designated. | At formation/foreign authority and continuously thereafter. | Articles / Certificate of Authority; Montana Business Filings (Montana Secretary of State) |
| Maintain at least three individual directorsMaintain at least three individual directors | No state filing fee. | At organization and continuously. | Articles; bylaws; minutes (internal governance) |
| File the nonprofit annual report each yearFile the nonprofit annual report each year | See separate 2026 fee-waiver and late-fee facts. | Each year during the statutory January 1 through April 15 filing window. | Annual Report workflow / Montana Business Filings (Montana Secretary of State) |
| Use the 2026 annual-report fee waiver only for a timely 2026 filingUse the 2026 annual-report fee waiver only for a timely 2026 filing | $0 state filing fee because the current fee is expressly waived; this is not an inferred zero fee. | On or before April 15, 2026. | Annual Report workflow / Montana Business Filings (Montana Secretary of State) |
| Submit Form EXPT to request Montana income-tax-exempt statusSubmit Form EXPT to request Montana income-tax-exempt status | No filing fee stated on the current DOR guidance. | After DOR registration and when seeking Montana exemption; no recurring renewal deadline stated on the cited guidance. | Form EXPT, Tax-Exempt Status Request Form for Income Taxes (Montana Department of Revenue) |
| Apply separately for Montana property-tax exemption; federal tax status is not automatic property exemptionApply separately for Montana property-tax exemption; federal tax status is not automatic property exemption | No universal application fee stated. | Generally by March 1 for consideration for the current tax year, subject to current acquisition/special rules. | Property Tax Exemption Application (Montana Department of Revenue) |
| Register for Montana unemployment insurance when annual payroll reaches at least $1,000 under the general employer testRegister for Montana unemployment insurance when annual payroll reaches at least $1,000 under the general employer test | Contribution rate depends on the employer's method/rating; reimbursable §501(c)(3) employers use a separate election system. | When the current or preceding calendar year's total annual payroll equals or exceeds $1,000, subject to statutory exclusions. | UI eServices for Employers (Montana DLI, Unemployment Insurance Division) |
| Obtain Montana workers' compensation coverage when the nonprofit has any covered employeeObtain Montana workers' compensation coverage when the nonprofit has any covered employee | Premium depends on payroll, classification, insurer, and plan; no universal state filing fee. | Before a covered employee performs work. | Workers' compensation policy or approved plan (secured by the employer) |
| Report newly hired employees to Montana within 20 daysReport newly hired employees to Montana within 20 days | No filing fee stated. | Within 20 days after hire. | Montana New Hire Reporting Program, NHRP (Montana DPHHS, Child Support Services Division) |
| Comply with Montana's LEGAL Act for new workers beginning July 1, 2025Comply with Montana's LEGAL Act for new workers beginning July 1, 2025 | No separate registration fee stated. | Before/at employment verification for covered new workers beginning July 1, 2025 and during DLI review when applicable. | LEGAL Act compliance page; employment eligibility records (Montana Department of Labor and Industry) |
| Register once with Form 46 before conducting nonprofit online rafflesRegister once with Form 46 before conducting nonprofit online raffles | No registration fee is stated on the current Form 46 reviewed. | Before the organization conducts its first online raffle. | Form 46, Nonprofit Online Raffle Registration Form (Montana DOJ, Gambling Control Division) |
Form and classify the Montana nonprofit
Montana incorporation creates the state entity and nothing else. Federal section 501(c)(3) recognition, Montana income-tax exemption, property-tax exemption and activity permits are each decided separately. This group covers what Title 35, chapter 2 itself requires to bring the corporation into existence and keep its filed record accurate, including the classification choice that changes governance and charitable-asset rules later, and the separate route a nonprofit formed elsewhere uses to operate in Montana.
Form the state-law entity under the Montana Nonprofit Corporation Act. Montana incorporation does not itself create federal tax recognition, Montana income-tax exemption, property-tax exemption, or activity permits.
- Deadline
- At formation and whenever exempt status is represented.
- Fee
- No separate classification fee.
- Filing agency
- Montana Secretary of State
- Responsible party
- Montana Secretary of State; Internal Revenue Service
- Frequency
- Continuous
- How to comply
- File the Montana articles and complete separate federal/state/local processes that apply.
- Official form or portal
- Montana Business Filings; federal exemption application as applicable
Applies to: Organizations forming an ordinary Montana charitable corporation and seeking or holding federal §501(c)(3) recognition.
- Other legal structures, including trusts or unincorporated associations, are outside this ordinary corporate path.
- Conflating incorporation with tax or regulatory exemption can produce unsupported exemption claims or missed filings.
- Wyoming nonprofit corporation type required
- Idaho nonprofit corporation type required
Last verified: 2026-08-08
Official sources: Montana Legislature and 2 more
View official sources (3)
Use Title 35, chapter 2 for formation, governance, annual reports, fundamental transactions, foreign authority, and dissolution unless a special statute controls.
- Deadline
- At formation and before material corporate action.
- Fee
- No separate framework fee.
- Filing agency
- Montana Secretary of State
- Responsible party
- Montana Secretary of State; Montana Legislature
- Frequency
- Continuous and event-triggered
- How to comply
- Use current MCA Chapter 2 and the transaction-specific filing.
- Official form or portal
- Montana Code Annotated; Montana Business Filings
Applies to: Ordinary domestic Montana nonprofit corporations.
- Special-purpose entities can be subject to additional statutes.
- Using the wrong corporate statute can produce defective approvals or filings.
Last verified: 2026-08-08
Official sources: Montana Legislature and 1 more
View official sources (2)
The articles must designate the corporation as public benefit, mutual benefit, or religious. The classification changes governance and charitable-asset rules.
- Deadline
- With the Articles of Incorporation.
- Fee
- Included in the formation fee.
- Filing agency
- Montana Secretary of State
- Frequency
- One time; later amendment if lawfully changed
- How to comply
- Select the classification in the articles based on the corporation's state-law structure and purposes.
- Official form or portal
- Montana Business Filings — Articles of Incorporation
Applies to: Every new domestic Montana nonprofit corporation.
- Older corporations and foreign corporations have transition/designation rules in §35-2-126.
- Missing or incorrect classification can cause a deficient filing and later transaction errors.
Last verified: 2026-08-08
Official sources: Montana Legislature and 1 more
View official sources (2)
For an ordinary charitable corporation, evaluate and choose the public-benefit designation when its Montana-law purposes and structure fit that classification. Montana law defines status through the articles/designation rules; it does not automatically convert a corporation to public benefit merely because the IRS recognizes §501(c)(3) status.
- Deadline
- At formation and whenever classification is changed or relied on.
- Fee
- No separate classification fee.
- Filing agency
- Montana Secretary of State
- Frequency
- Continuous
- How to comply
- Use the articles and current Montana statutory definitions rather than an IRS letter as the Montana classification document.
- Official form or portal
- Articles of Incorporation
Applies to: A Montana nonprofit corporation that seeks or holds federal §501(c)(3) recognition.
- Religious corporations use a separate statutory designation even though they may also qualify federally under §501(c)(3).
- Assuming an automatic federal-to-state classification link can misstate governance and AG-notice obligations.
Last verified: 2026-08-08
Official sources: Montana Legislature and 2 more
View official sources (3)
Religious corporation is a separate statutory designation, not merely another label for every §501(c)(3) public charity.
- Deadline
- With the articles and continuously while relying on that classification.
- Fee
- Included in formation fee.
- Filing agency
- Montana Secretary of State
- Frequency
- Continuous
- How to comply
- Select the religious classification in the articles when it accurately describes the corporation.
- Official form or portal
- Articles of Incorporation
Applies to: A nonprofit organized as a religious corporation under Montana law.
- Federal tax classification remains separate.
- Wrong classification can alter member-inspection, conflict, merger, and dissolution rules.
Last verified: 2026-08-08
Official sources: Montana Legislature and 4 more
View official sources (5)
The articles must state whether the corporation will have members and must include lawful provisions for distribution of assets on dissolution, together with the name, classification, registered-agent information, and incorporator data.
- Deadline
- With the Articles of Incorporation.
- Fee
- Included in formation fee.
- Filing agency
- Montana Secretary of State
- Frequency
- One time; amendment if a filed provision changes
- How to comply
- Complete all required article fields and attach additional lawful provisions as needed.
- Official form or portal
- Montana Business Filings — Articles of Incorporation
Applies to: New domestic Montana nonprofit corporations.
- Initial directors and general purposes may be included but are not among every mandatory field listed in §35-2-213(1).
- A deficient articles filing can be rejected or create later governance/asset-distribution problems.
Last verified: 2026-08-08
Official source: Montana Legislature — MCA §35-2-213 — Articles of incorporation
View official source
File the nonprofit Articles of Incorporation through Montana Business Filings. The current standard filing fee is $20.
- Deadline
- Before relying on Montana corporate existence.
- Fee
- $20 standard filing fee; optional expedited processing is separate.
- Filing agency
- Montana Secretary of State
- Frequency
- One time
- How to comply
- File online through Montana Business Filings and pay the current filing fee.
- Official form or portal
- Montana Business Filings — Articles of Incorporation — Non-profit Corporation
Applies to: A new domestic Montana nonprofit corporation.
- Optional 24-hour and 1-hour expedited processing are separate services and fees.
- The corporation does not obtain Montana corporate existence until the filing becomes effective; deficient submissions may be rejected.
- Wyoming articles of incorporation required
- Idaho articles of incorporation required
Last verified: 2026-08-08
Official sources: Montana Legislature and 3 more
View official sources (4)
Each incorporator must be identified by name and business mailing address; each incorporator and each initial director named in the articles must sign the articles.
- Deadline
- With the Articles of Incorporation.
- Fee
- Included in formation fee.
- Filing agency
- Montana Secretary of State
- Frequency
- One time
- How to comply
- Enter incorporator information and execute the filing through the Secretary of State workflow.
- Official form or portal
- Articles of Incorporation
Applies to: New domestic Montana nonprofit corporations.
- A person named as an initial director has a separate signature requirement under §35-2-213(4).
- Missing required information or signatures can make the filing deficient.
Last verified: 2026-08-08
Official source: Montana Legislature — MCA §35-2-213 — Articles of incorporation
View official source
Corporate existence begins when the Secretary of State files the articles unless a delayed effective date is provided as allowed by law.
- Deadline
- On filing or the lawful delayed effective date.
- Fee
- No separate fee stated for ordinary effective-date treatment.
- Filing agency
- Montana Secretary of State
- Frequency
- One time
- How to comply
- Use the filing workflow's effective-date options and do not act as if existence predates effectiveness.
- Official form or portal
- Articles of Incorporation; Montana Business Filings
Applies to: Domestic nonprofit incorporators.
- A delayed effective date must comply with applicable filing law.
- Acting before effectiveness can create authority and liability problems.
Last verified: 2026-08-08
Official sources: Montana Legislature and 1 more
View official sources (2)
The corporate name must meet Montana naming rules. Name reservation is optional and currently costs $10.
- Deadline
- Name compliance at filing; reservation before filing when desired.
- Fee
- $10 optional name reservation.
- Filing agency
- Montana Secretary of State
- Frequency
- Formation or event-triggered
- How to comply
- Check availability and use the reservation filing only when needed.
- Official form or portal
- Montana Business Filings — Name Reservation
Applies to: New or renaming Montana nonprofits and applicants that want to hold a name before formation.
- Reservation does not create trademark rights.
- An unavailable or noncompliant name can cause rejection; reservation does not create the corporation.
Last verified: 2026-08-08
Official sources: Montana Legislature and 2 more
View official sources (3)
Maintain registered-agent information that satisfies Title 35, chapter 7, and keep the public record current.
- Deadline
- At formation/foreign authority and continuously thereafter.
- Fee
- No separate fee when initially designated.
- Filing agency
- Montana Secretary of State
- Frequency
- Continuous
- How to comply
- Designate the registered agent in the entity filing and file a change when the information changes.
- Official form or portal
- Articles/Certificate of Authority; Montana Business Filings
Applies to: Domestic and authorized foreign Montana nonprofit corporations.
- Commercial and noncommercial registered-agent mechanics differ.
- Stale agent information can cause missed service and corporate-status consequences.
- South Dakota registered agent required
- Hawaii registered agent required
Last verified: 2026-08-08
Official sources: Montana Legislature and 2 more
View official sources (3)
Update the Secretary of State record through the registered-agent/office change filing or other current permitted workflow. The current Statement of Change fee is expressly no fee.
- Deadline
- Promptly after the change under the applicable registered-agent rules.
- Fee
- No fee for Statement of Change — Registered Office/Agent/Both.
- Filing agency
- Montana Secretary of State
- Frequency
- Event-triggered
- How to comply
- File electronically through Montana Business Filings.
- Official form or portal
- Statement of Change — Registered Office/Agent/Both
Applies to: A domestic or foreign nonprofit whose registered-agent or registered-office information changes.
- Annual-report updating is a separate recurring filing and should not be used to ignore a material midyear agent change.
- Stale public information can cause missed notices or status problems.
Last verified: 2026-08-08
Official sources: Montana Legislature and 2 more
View official sources (3)
A foreign nonprofit must obtain authority from the Montana Secretary of State before transacting business in Montana when Title 35 requires it.
- Deadline
- Before transacting business in Montana when qualification is required.
- Fee
- $15 current filing fee for a nonprofit Certificate of Authority.
- Filing agency
- Montana Secretary of State
- Frequency
- Event-triggered
- How to comply
- File the nonprofit Certificate of Authority through Montana Business Filings.
- Official form or portal
- Certificate of Authority — Non-profit Corporation; Montana Business Filings
Applies to: A nonprofit corporation formed under another jurisdiction that will transact business in Montana and does not fall within a statutory non-transacting activity.
- Section 35-2-820 contains activities that do not constitute transacting business; nexus remains activity-specific.
- An unqualified foreign corporation can face statutory limitations and status consequences.
Last verified: 2026-08-08
Official sources: Montana Legislature and 3 more
View official sources (4)
The application must provide the information required by §35-2-822, and the authorized foreign corporation must maintain the Montana registered-agent information required by law.
- Deadline
- With the foreign qualification filing and continuously thereafter.
- Fee
- Included in the $15 certificate-of-authority filing fee; later agent-change filing currently has no fee.
- Filing agency
- Montana Secretary of State
- Frequency
- One time plus continuous agent maintenance
- How to comply
- File through Montana Business Filings.
- Official form or portal
- Certificate of Authority — Non-profit Corporation
Applies to: A foreign nonprofit applying for authority in Montana.
- Foreign name and classification-equivalent information must match the current filing requirements.
- An incomplete application may be rejected; failure to maintain required agent information can contribute to revocation grounds.
Last verified: 2026-08-08
Official sources: Montana Legislature and 2 more
View official sources (3)
Build and govern the organization
These are the internal requirements the Montana Nonprofit Corporation Act places on the board, the officers, the members where the articles create them, and the corporate records. Almost none of them involve a state filing, which is what makes them easy to leave undone and expensive to reconstruct later. The three-director floor is statutory.
The board must consist of three or more individuals. This is a Montana statutory floor, not an IRS recommendation.
- Deadline
- At organization and continuously.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance under Montana law
- Frequency
- Continuous
- How to comply
- Elect, designate, or appoint directors under the articles/bylaws and keep the board at or above three.
- Official form or portal
- Articles; bylaws; minutes
Applies to: Montana nonprofit corporations governed by Title 35, chapter 2.
- Special-purpose statutes or governing documents may require more than three directors.
- A board below the statutory minimum may lack lawful authority to act and may create inaccurate annual reports.
Last verified: 2026-08-08
Official source: Montana Legislature — MCA §35-2-415 — Qualifications and numbers of directors
View official source
The number of directors must be specified in or fixed in accordance with the articles or bylaws. Those documents may also prescribe additional director qualifications.
- Deadline
- At organization and whenever board size or qualifications change.
- Fee
- No state fee unless an articles amendment is needed.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous and event-triggered
- How to comply
- Set the number and qualifications in the governing documents and record authorized changes.
- Official form or portal
- Articles; bylaws; board/member resolutions
Applies to: Montana nonprofit corporations.
- The statutory floor remains three even if the articles/bylaws permit a reduction.
- Ignoring the governing-document method can make board composition or elections challengeable.
Last verified: 2026-08-08
Official source: Montana Legislature — MCA §35-2-415 — Qualifications and numbers of directors
View official source
The articles must say whether the corporation has members. Member corporations preserve statutory member voting/approval rights; nonmember corporations use the board paths provided by the Act.
- Deadline
- At formation and for each governance action affected by member status.
- Fee
- No state fee unless an articles amendment is required.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Align bylaws, elections, approvals, records, and notices with the articles' membership statement.
- Official form or portal
- Articles; bylaws; minutes
Applies to: Montana nonprofits that have or do not have statutory members.
- Donors, volunteers, clients, or supporters are not automatically statutory members.
- Using the wrong approval path can invalidate director elections or fundamental transactions.
Last verified: 2026-08-08
Official sources: Montana Legislature and 3 more
View official sources (4)
Unless the articles or bylaws provide otherwise, the corporation has a president, secretary, treasurer, and other board-appointed officers. The corporation must assign responsibility for minutes and record authentication.
- Deadline
- Promptly after organization and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Appoint officers by authorized action and record the offices and duties.
- Official form or portal
- Bylaws; board minutes
Applies to: Montana nonprofit corporations.
- The articles or bylaws may vary the default officer structure as allowed by §35-2-439.
- Missing required functions can impair record authentication and governance.
- Wyoming required officers required
- North Carolina required officers required
Last verified: 2026-08-08
Official source: Montana Legislature — MCA §35-2-439 — Required officers
View official source
A person may simultaneously hold more than one office unless the articles/bylaws impose a stricter separation. Montana §35-2-439 does not impose a general president-secretary combination ban.
- Deadline
- When officers are appointed.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Document any combined offices in board action and confirm the governing documents allow them.
- Official form or portal
- Bylaws; board minutes
Applies to: Montana nonprofit corporations deciding whether to combine officer roles.
- Federal grant, banking, conflict, or best-practice rules may make separation advisable even when state law permits combination.
- Assuming another state's role-combination restriction applies can unnecessarily constrain governance; ignoring a bylaw restriction can invalidate appointments.
- Colorado officer role restrictions required in some cases
- Minnesota officer role restrictions required in some cases
Last verified: 2026-08-08
Official source: Montana Legislature — MCA §35-2-439 — Required officers
View official source
Follow the Act and governing documents for regular/special meetings, remote participation, notice, quorum, and voting. Remote participation is allowed when all participating directors can simultaneously hear one another unless the articles/bylaws provide otherwise.
- Deadline
- At each board or committee action.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Give required notices, document attendance, and retain minutes.
- Official form or portal
- Meeting notices; minutes; bylaws
Applies to: Montana nonprofit boards and board committees.
- A nonmember corporation has special seven-day written notice for certain board actions under §35-2-429(3); governing documents may impose greater requirements.
- Defective procedure can make board actions challengeable.
Last verified: 2026-08-08
Official sources: Montana Legislature and 2 more
View official sources (3)
Unless the articles/bylaws provide otherwise, board action without a meeting requires all board members to sign written consent describing the action, and the consent must be kept with the minutes.
- Deadline
- Before treating the action as approved.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Obtain and retain all required written consents.
- Official form or portal
- Written board consent
Applies to: Boards taking action without convening a meeting.
- The governing documents may provide otherwise only to the extent permitted by law.
- A non-unanimous informal email vote does not satisfy the default statutory written-consent rule.
Last verified: 2026-08-08
Official source: Montana Legislature — MCA §35-2-428 — Action without meeting
View official source
A board committee must have two or more directors and may exercise delegated board authority, but it may not authorize distributions, approve/recommend specified fundamental transactions, elect/remove directors, fill board vacancies, or amend articles/bylaws.
- Deadline
- When a committee is created or acts.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous and event-triggered
- How to comply
- Create committees by the required board vote and record their authority in minutes/charters.
- Official form or portal
- Committee charter; board minutes
Applies to: Boards creating committees with delegated board authority.
- Advisory groups that are not board committees should not be represented as exercising board authority.
- An unauthorized committee action can be ineffective and does not relieve directors of statutory duties.
Last verified: 2026-08-08
Official source: Montana Legislature — MCA §35-2-433 — Committees of the board
View official source
Directors must act in good faith, with the care an ordinarily prudent person in a like position would exercise, and in a manner reasonably believed to be in the corporation's best interests.
- Deadline
- At each board decision.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance; Montana courts
- Frequency
- Continuous
- How to comply
- Use informed deliberation, reliable information, recusals where appropriate, and minutes showing the decision process.
- Official form or portal
- Board records
Applies to: Directors of Montana nonprofit corporations.
- Reliance protections and liability limitations are fact-specific and do not erase loyalty or bad-faith liability.
- Breach can create fiduciary liability and undermine transactions.
Last verified: 2026-08-08
Official sources: Montana Legislature and 1 more
View official sources (2)
Disclose material facts and use the disinterested-board/committee fairness process, or obtain the Attorney General/court approval path described by statute. A single director cannot approve the transaction under §35-2-418.
- Deadline
- Before or, where statute permits, after the conflicted transaction.
- Fee
- No state filing fee stated for the ordinary internal approval route.
- Responsible party
- Internal corporate governance; Montana Attorney General; Montana district court
- Frequency
- Event-triggered
- How to comply
- Document disclosures, disinterested votes, fairness basis, and any AG/court approval.
- Official form or portal
- Conflict disclosure; board minutes
Applies to: Public-benefit or religious corporations entering a transaction in which a director has a direct or indirect interest.
- Mutual-benefit corporations have a different statutory approval path.
- Improper conflict approval can make the transaction voidable or create liability.
Last verified: 2026-08-08
Official source: Montana Legislature — MCA §35-2-418 — Director conflict of interest
View official source
Keep permanent minutes and written actions of members, directors, and authorized committees; maintain appropriate accounting records; and retain current governing documents, director/officer lists, and the most recent annual report in the statutory manner.
- Deadline
- Continuously.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Maintain written or convertible-to-written records and ensure specified records are recoverable within the statutory period.
- Official form or portal
- Corporate record book and accounting system
Applies to: Every Montana nonprofit corporation.
- Other tax, payroll, gaming, donor-restriction, and grant rules can require longer retention.
- Missing records can impair governance, member rights, grants, tax compliance, and litigation.
Last verified: 2026-08-08
Official source: Montana Legislature — MCA §35-2-906 — Corporate records
View official source
Provide access to covered records under the statutory notice and proper-purpose rules. Many requests require at least five business days' written notice.
- Deadline
- After a qualifying member request.
- Fee
- No state filing fee; reasonable copy costs may apply.
- Responsible party
- Internal corporate governance; Montana courts
- Frequency
- Event-triggered
- How to comply
- Document the request, purpose when required, records produced, and timing.
- Official form or portal
- Member inspection request and response
Applies to: Montana nonprofit corporations with statutory members.
- Religious corporations may limit or abolish member inspection rights in articles or bylaws under §35-2-907(5).
- Wrongful denial can lead to court enforcement and governance disputes.
Last verified: 2026-08-08
Official sources: Montana Legislature and 1 more
View official sources (2)
File annual reports and maintain corporate status
The Secretary of State annual report is the filing that keeps the corporation in good standing, and it runs on a fixed January 1 through April 15 window rather than on the organization's own anniversary. The 2026 fee waiver, the current late amount and the announced 2027 waiver are three separate facts and are kept separate here. Three questions in this group remain VERIFICATION IN PROGRESS, because the old nonprofit reinstatement part of the statute is repealed and the current general guidance does not answer the nonprofit case.
Use the articles-amendment process for substantive charter changes after the required corporate approval.
- Deadline
- After required approval and before relying on the changed public record.
- Fee
- $15 standard filing fee.
- Filing agency
- Montana Secretary of State
- Frequency
- Event-triggered
- How to comply
- File the current amendment through Montana Business Filings.
- Official form or portal
- Articles of Amendment
Applies to: A Montana nonprofit changing a filed provision of its articles.
- Bylaw changes do not automatically require an articles amendment unless a filed charter provision changes.
- An unfiled charter change may not have the intended legal effect and can create inconsistent records.
Last verified: 2026-08-08
Official sources: Montana Secretary of State and 1 more
View official sources (2)
A correction filing is not a substitute for a substantive amendment; use it only when the defect fits the statutory correction mechanism.
- Deadline
- After discovering an eligible defect.
- Fee
- $15 standard filing fee.
- Filing agency
- Montana Secretary of State
- Frequency
- Event-triggered
- How to comply
- File the current correction document through Montana Business Filings.
- Official form or portal
- Articles of Correction
Applies to: A Montana nonprofit correcting an eligible defect in a previously filed document.
- A true charter change requires an amendment.
- Using correction for a substantive change can leave the public record legally inaccurate.
Last verified: 2026-08-08
Official sources: Montana Secretary of State and 1 more
View official sources (2)
File the Secretary of State annual report each year; the annual report is a corporate-status filing separate from tax and any charitable-solicitation reporting.
- Deadline
- Each year during the statutory January 1 through April 15 filing window.
- Fee
- See separate 2026 fee-waiver and late-fee facts.
- Filing agency
- Montana Secretary of State
- Frequency
- Annual
- How to comply
- File electronically through Montana Business Filings.
- Official form or portal
- Montana Business Filings — Annual Report
Applies to: Every domestic Montana nonprofit corporation and every foreign nonprofit authorized to transact business in Montana.
- The corporate annual report does not substitute for federal Form 990, Montana tax filings, or activity-specific reports.
- Failure to maintain annual reports can impair good standing and may lead to status consequences under the applicable entity law.
- Idaho annual or biennial report required
- Texas annual or biennial report required in some cases
Last verified: 2026-08-08
Official sources: Montana Legislature and 2 more
View official sources (3)
The first annual report is filed between January 1 and April 15 of the year following incorporation or authorization.
- Deadline
- January 1 through April 15 of the year following incorporation or authorization.
- Fee
- See current annual-report fee posture.
- Filing agency
- Montana Secretary of State
- Frequency
- One time, followed by annual reports
- How to comply
- File electronically through Montana Business Filings.
- Official form or portal
- Montana Business Filings — Annual Report
Applies to: A domestic nonprofit formed, or a foreign nonprofit authorized, during the preceding calendar year.
- Do not create a separate post-formation initial-report deadline from this annual-report rule.
- Missing the first report can place the entity out of compliance with the annual-report system.
Last verified: 2026-08-08
Official sources: Montana Legislature and 1 more
View official sources (2)
After the first report, file each annual report between January 1 and April 15.
- Deadline
- January 1 through April 15 each year.
- Fee
- See separate current fee facts.
- Filing agency
- Montana Secretary of State
- Frequency
- Annual
- How to comply
- File electronically through Montana Business Filings.
- Official form or portal
- Montana Business Filings — Annual Report
Applies to: A Montana nonprofit corporation after its first report year.
- April 15 is part of the statutory filing window; the current fee waiver is a separate operational value.
- Late filing changes the current fee posture and can contribute to entity-status problems.
Last verified: 2026-08-08
Official sources: Montana Legislature and 1 more
View official sources (2)
For the 2026 filing cycle, the Secretary of State lists the annual-report filing fee as waived for a report filed by April 15.
- Deadline
- On or before April 15, 2026.
- Fee
- $0 state filing fee because the current fee is expressly waived; this is not an inferred zero fee.
- Filing agency
- Montana Secretary of State
- Frequency
- 2026 year-specific
- How to comply
- File electronically through Montana Business Filings.
- Official form or portal
- Montana Business Filings — Annual Report
Applies to: A nonprofit filing its 2026 annual report on or before April 15, 2026.
- This is a 2026 operational waiver and must not be encoded as a permanent statutory $0 fee.
- A filing after the timely window is subject to the current late filing amount.
Last verified: 2026-08-08
Official sources: Montana Secretary of State and 2 more
View official sources (3)
The current Secretary of State fee schedule lists a $35 annual-report fee for filings after April 15.
- Deadline
- After April 15 in the applicable current filing year.
- Fee
- $35.
- Filing agency
- Montana Secretary of State
- Frequency
- Event-triggered
- How to comply
- File electronically through Montana Business Filings.
- Official form or portal
- Montana Business Filings — Annual Report
Applies to: A nonprofit filing its annual report after April 15 under the current 2026 fee schedule.
- The $35 value is a current operational fee and should be rechecked for later filing years.
- Late filing increases the filing cost and continued delinquency can affect entity status.
Last verified: 2026-08-08
Official sources: Montana Secretary of State and 1 more
View official sources (2)
The Secretary of State has announced another annual-report fee waiver for 2027. Treat it as a future announced filing posture, not as a current 2026 filing fact.
- Deadline
- 2027 annual-report cycle; exact filing window remains governed by then-current law and guidance.
- Fee
- Announced as waived for 2027; not a current 2026 value.
- Filing agency
- Montana Secretary of State
- Frequency
- Future year-specific
- How to comply
- Use the then-current Montana Business Filings workflow.
- Official form or portal
- Montana Business Filings — Annual Report
Applies to: Montana businesses and nonprofits preparing for the 2027 annual-report cycle.
- Reverify the 2027 fee schedule when that filing cycle opens.
- Encoding a future announcement as current can produce the wrong fee decision.
Last verified: 2026-08-08
Official sources: Montana Secretary of State and 1 more
View official sources (2)
If the Secretary of State notifies the corporation that its annual report is deficient, a corrected report delivered within 30 days after effective notice is treated as timely filed.
- Deadline
- Within 30 days after effective notice of the deficiency.
- Fee
- No separate correction fee established by the cited statute; the underlying filing fee posture still applies.
- Filing agency
- Montana Secretary of State
- Frequency
- Event-triggered
- How to comply
- Submit the corrected annual report through the Secretary of State workflow.
- Official form or portal
- Montana Business Filings — Annual Report
Applies to: A nonprofit whose submitted annual report is found deficient by the Secretary of State.
- The 30-day rule applies to correction of a deficient report; it is not a general extension of the April 15 window.
- Failure to cure leaves the report deficient and can contribute to loss of good standing or other status consequences.
Last verified: 2026-08-08
Official source: Montana Legislature — MCA §35-2-904 — Annual report for secretary of state
View official source
The annual report supplies current principal-office, registered-agent, director, principal-officer, activity, and membership information required by §35-2-904.
- Deadline
- With each annual report and through separate change filings when information changes outside that workflow.
- Fee
- Included in the applicable annual-report fee; registered-agent change separately has no fee on the current schedule.
- Filing agency
- Montana Secretary of State
- Frequency
- Annual and event-triggered
- How to comply
- File through Montana Business Filings and use the separate change filing when needed.
- Official form or portal
- Montana Business Filings; Statement of Change — Registered Office/Agent/Both
Applies to: Domestic and authorized foreign Montana nonprofit corporations.
- A report does not replace transaction-specific amendments when the articles themselves must change.
- Stale public information can impair notices and make the annual report inaccurate.
Last verified: 2026-08-08
Official sources: Montana Legislature and 2 more
View official sources (3)
The reviewed current nonprofit statute and SOS annual-report workflow establish the first annual report in the following calendar year, but no current source reviewed here affirmatively establishes a separate post-formation initial report or an absolute statewide negative.
- Deadline
- No separate initial-report deadline confirmed.
- Fee
- No separate fee confirmed.
- Filing agency
- Montana Secretary of State
- Frequency
- Not established
- How to comply
- Check the entity record and current SOS task list after formation or qualification.
- Official form or portal
- Montana Business Filings
Applies to: New domestic and newly authorized foreign Montana nonprofit corporations.
- The first annual report under §35-2-904 remains independently required.
- An unsupported negative could cause a missed early filing; an unsupported positive would invent a requirement.
Verification in progress. Safe approach: The first annual report is verified; check the SOS entity record/current instructions for any separate post-formation task. Unresolved: Whether Montana requires a separate nonprofit initial report in addition to the first annual report. Why the official evidence is insufficient: Reviewed statute/SOS materials establish the first annual report but do not affirmatively establish an absolute separate-initial-report negative. Needed to resolve: Montana Secretary of State, nonprofit filing guidance or written confirmation. Risk if this is treated as settled: A categorical negative could cause an early filing to be missed; a categorical positive would invent a filing.
- Wyoming initial report not yet confirmed
- Minnesota initial report required
Last verified: 2026-08-08
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Montana Legislature and 2 more
View official sources (3)
Annual-report delinquency can affect corporate status, but the current nonprofit chapter's reinstatement part is repealed and the reviewed operational guidance does not provide a nonprofit-specific statutory timing formula that is safe to publish as automatic dissolution.
- Deadline
- Exact domestic nonprofit administrative-dissolution timing unresolved.
- Fee
- No universal consequence fee confirmed beyond delinquent reports/reinstatement fee schedule.
- Filing agency
- Montana Secretary of State
- Frequency
- Event-triggered
- How to comply
- Use the current Secretary of State entity record and nonprofit-specific instructions before relying on a status deadline.
- Official form or portal
- Montana Business Filings
Applies to: A domestic Montana nonprofit that fails to maintain required annual reports or other Secretary of State status requirements.
- Foreign nonprofit revocation has separately verified 90-day grounds and should not be imported into the domestic rule.
- A corporation may lose good standing or be administratively dissolved under applicable law, but an unsupported exact date could misstate the cure period.
Verification in progress. Safe approach: Annual-report delinquency can affect status; confirm the entity's current record and nonprofit-specific SOS cure timeline. Unresolved: Exact domestic nonprofit administrative-dissolution authority, notice/cure sequence, and timing after delinquency. Why the official evidence is insufficient: The nonprofit chapter's former reinstatement part is repealed and current SOS materials do not supply a nonprofit-specific timing formula. Needed to resolve: Montana Secretary of State and current controlling Title 35 authority. Risk if this is treated as settled: An exact but unsupported dissolution date could cause premature or late action.
Last verified: 2026-08-08
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Montana Legislature and 3 more
View official sources (4)
The current fee schedule lists nonprofit reinstatement at $10 plus $35 for each delinquent annual report, but the general SOS reinstatement help page is broader than nonprofits and the nonprofit chapter's former reinstatement part is repealed. Confirm the nonprofit-specific filing package and legal effect before relying on a complete reinstatement procedure.
- Deadline
- Event-triggered after administrative dissolution; eligibility period and complete filing sequence unresolved.
- Fee
- $10 reinstatement fee plus $35 per delinquent annual-report year is currently listed; other required clearance costs not established.
- Filing agency
- Montana Department of Revenue
- Responsible party
- Montana Secretary of State; Montana Department of Revenue where tax clearance is requested
- Frequency
- Event-triggered
- How to comply
- Use Montana Business Filings and obtain nonprofit-specific SOS instructions.
- Official form or portal
- Montana Business Filings — Reinstatement
Applies to: A Montana nonprofit corporation shown as administratively dissolved and seeking restoration.
- The fee components are directly confirmed; eligibility period, tax-certificate treatment, and legal relation-back effect remain unresolved.
- Using an overbroad for-profit workflow can omit nonprofit-specific requirements or misstate restoration effects.
Verification in progress. Safe approach: Current fees are $10 plus $35 per delinquent report year; confirm the nonprofit-specific reinstatement filing and effect before relying on a complete package. Unresolved: Complete nonprofit-specific reinstatement package, eligibility period, DOR tax-certificate treatment, and legal effect. Why the official evidence is insufficient: The fee schedule is nonprofit-specific, but the SOS help page is entity-general and Part 12 is repealed. Needed to resolve: Montana Secretary of State; Montana Department of Revenue if tax clearance is required. Risk if this is treated as settled: Importing a for-profit workflow could omit required nonprofit steps or misstate relation-back.
Last verified: 2026-08-08
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Montana Secretary of State and 3 more
View official sources (4)
Montana law allows revocation of a foreign nonprofit's authority for specified grounds, including listed failures continuing for 90 days.
- Deadline
- After a listed failure continues for the statutory 90-day period, subject to the revocation procedure.
- Fee
- No separate universal fee stated in the cited statute.
- Filing agency
- Montana Secretary of State
- Frequency
- Event-triggered
- How to comply
- Cure the underlying delinquency and follow the current SOS status process.
- Official form or portal
- Montana Business Filings
Applies to: A foreign nonprofit authorized to transact business in Montana.
- Do not apply the foreign 90-day rule as the domestic nonprofit administrative-dissolution formula.
- The foreign corporation can lose authority to transact business in Montana.
Last verified: 2026-08-08
Official source: Montana Legislature — MCA §35-2-832 — Revocation of certificate of authority
View official source
Handle solicitation, telephone fundraising, and paid fundraising
Applies when the organization asks the public for money. Montana's statewide charity registration posture could not be established in either direction from current official sources, so this group states that openly rather than publishing a rule. What is settled is the telephone system: specified charitable and noncommercial calling is exempt from the telemarketing registration and bonding requirements, and a campaign that is not exempt carries a $50,000 security. A vendor's own position is tested separately from the charity's.
The reviewed Montana corporate, DOJ, and consumer-protection materials do not safely establish a universal statewide charitable-organization registration filing or a categorical exemption for every ordinary §501(c)(3) charity. Verify the solicitation method and current DOJ/SOS requirements before publishing a statewide yes/no rule.
- Deadline
- Before soliciting if a registration requirement applies; exact statewide initial filing not confirmed.
- Fee
- No universal charity-registration fee confirmed.
- Filing agency
- Montana Department of Justice, Office of Consumer Protection
- Responsible party
- Montana Department of Justice, Office of Consumer Protection; Montana Secretary of State
- Frequency
- Initial/event-triggered
- How to comply
- Confirm the current Montana DOJ/SOS process before solicitation.
- Official form or portal
- Official confirmation not found for a universal charity-registration form
Applies to: An ordinary Montana charitable nonprofit soliciting donations by direct appeal, mail, internet, social media, email, or crowdfunding.
- Telephone solicitation is governed by a separate telemarketing analysis; corporate formation and federal tax status are separate.
- Overstating absence can cause unregistered solicitation; inventing a filing creates a false obligation.
Verification in progress. Safe approach: Before soliciting, confirm current Montana DOJ/Attorney General requirements for the solicitation method; do not state a blanket registration exemption. Unresolved: Whether an ordinary §501(c)(3) charity has a general statewide initial charitable-solicitation registration duty. Why the official evidence is insufficient: No reviewed current official source affirmatively established the categorical statewide yes/no proposition. Needed to resolve: Montana DOJ Office of Consumer Protection / Attorney General, controlling statute, rule, form, or written guidance. Risk if this is treated as settled: A false negative could conceal unregistered solicitation; a false positive would invent a filing.
Last verified: 2026-08-08
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Montana Legislature and 2 more
View official sources (3)
The reviewed official materials do not safely establish a universal statewide annual charity-registration renewal or annual charitable financial report for an ordinary §501(c)(3) organization.
- Deadline
- No universal annual charity-report deadline confirmed.
- Fee
- No universal fee confirmed.
- Filing agency
- Montana Department of Justice, Office of Consumer Protection
- Responsible party
- Montana Department of Justice, Office of Consumer Protection; Montana Attorney General
- Frequency
- Annual if a future-confirmed system applies
- How to comply
- Confirm current official charity-regulator requirements.
- Official form or portal
- Official confirmation not found for a universal annual charity report
Applies to: An ordinary Montana charitable nonprofit that solicits contributions.
- The corporate annual report remains independently required each January 1–April 15.
- An unsupported negative may hide an annual compliance duty; an unsupported positive would invent one.
Verification in progress. Safe approach: The SOS corporate annual report is required; confirm separately whether DOJ/AG annual charity reporting applies. Unresolved: Whether Montana has a universal annual charity-registration renewal or annual charitable financial report. Why the official evidence is insufficient: Current reviewed sources do not affirmatively establish a separate universal annual charity-reporting system. Needed to resolve: Montana DOJ / Attorney General current charity-registration or reporting authority. Risk if this is treated as settled: Merging corporate and charity reporting could either hide or invent an annual duty.
Last verified: 2026-08-08
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Montana Legislature and 1 more
View official sources (2)
Montana's Telemarketing Registration and Fraud Prevention Act exempts specified religious, charitable, political, and educational noncommercial solicitation from the Act's registration and bonding requirements. This does not create a blanket exemption from every calling, consumer-protection, or federal do-not-call rule.
- Deadline
- Before conducting a calling campaign; apply the exemption to the actual noncommercial solicitation.
- Fee
- No telemarketing registration/bond fee applies when the statutory registration-and-bonding exemption fits.
- Filing agency
- Montana Department of Justice, Office of Consumer Protection
- Frequency
- Campaign/event-triggered
- How to comply
- Document the nonprofit/noncommercial basis and separately evaluate other calling rules.
- Official form or portal
- Telemarketing statutory exemption; no separate filing for the exemption established
Applies to: A religious, charitable, political, or educational nonprofit soliciting noncommercial donations by telephone.
- The exemption in §30-14-1405 is limited to registration and bonding; it should not be described as a universal do-not-call exemption.
- Misclassifying sales calls or a third-party telemarketer as exempt can trigger registration, bonding, and civil exposure.
Last verified: 2026-08-08
Official sources: Montana Legislature and 1 more
View official sources (2)
A nonexempt covered seller or telemarketer must register under the Montana telemarketing law and provide the required $50,000 bond, certificate of deposit, or other approved security.
- Deadline
- Before covered telemarketing activity.
- Fee
- $50,000 bond/security requirement; separate registration charges, if any, must be confirmed from the current filing process.
- Filing agency
- Montana Department of Justice, Office of Consumer Protection
- Frequency
- Registration period under current law; campaign-specific compliance
- How to comply
- Use the current DOJ telemarketing registration process and security instrument.
- Official form or portal
- Telemarketing registration and bond/security
Applies to: A seller or telemarketer conducting covered Montana telephone solicitation that does not satisfy an exemption.
- Exemptions in §30-14-1405 must be tested before imposing this requirement.
- Sales may be voidable and civil remedies can apply when required registration is not completed.
Last verified: 2026-08-08
Official sources: Montana Legislature and 2 more
View official sources (3)
Evaluate the outside provider and the actual call separately under Montana telemarketing law. A nonprofit's own charitable/noncommercial status does not automatically establish that every third-party caller is exempt.
- Deadline
- Before contracting for or beginning third-party telephone solicitation.
- Fee
- Depends on the provider's exemption/registration posture; nonexempt activity carries the $50,000 security requirement.
- Filing agency
- Montana Department of Justice, Office of Consumer Protection
- Frequency
- Event-triggered
- How to comply
- Classify the provider and solicitation under §§30-14-1404–1405 before launch.
- Official form or portal
- Current DOJ telemarketing registration workflow as applicable
Applies to: A nonprofit hiring an outside seller, telemarketer, call center, or other provider to contact Montana consumers.
- Ordinary fundraising consulting without telephone solicitation is a separate classification question.
- An unregistered nonexempt provider can create voidable sales and consumer-protection exposure.
Last verified: 2026-08-08
Official sources: Montana Legislature and 2 more
View official sources (3)
The reviewed current Montana official sources do not establish the same separate professional-fundraiser/counsel/co-venturer categories used in some other states. Classify paid vendors by the activity they actually perform, including telemarketing when applicable, and obtain regulator confirmation before publishing a Montana-specific registration category.
- Deadline
- Before hiring or launching the compensated fundraising activity if a registration category may apply.
- Fee
- No universal separate professional-fundraiser fee confirmed.
- Filing agency
- Montana Department of Justice, Office of Consumer Protection
- Responsible party
- Montana Department of Justice, Office of Consumer Protection; Montana Attorney General
- Frequency
- Event-triggered
- How to comply
- Review the vendor's conduct against current Montana statutes and DOJ requirements.
- Official form or portal
- Official confirmation not found for separate professional-fundraiser categories
Applies to: A nonprofit using paid fundraising consultants, professional solicitors, commercial co-venturers, or other compensated fundraising vendors.
- A paid telephone solicitor must still be tested under Montana telemarketing law.
- Importing another state's terminology could create fictitious registrations; overlooking a telemarketing duty could miss a real one.
Verification in progress. Safe approach: Classify the vendor by actual conduct and confirm any separate Montana registration before launch. Unresolved: Whether Montana creates distinct professional-fundraiser, fundraising-counsel, professional-solicitor, or commercial-co-venturer registrations. Why the official evidence is insufficient: Reviewed official sources establish telemarketing rules but not a complete separate fundraiser-category regime. Needed to resolve: Montana DOJ Office of Consumer Protection / Attorney General current statute, rule, or filing. Risk if this is treated as settled: Borrowed terminology from another state could create fictitious filings or miss an activity-based duty.
Last verified: 2026-08-08
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Montana Legislature and 1 more
View official sources (2)
Do not assume a platform is either unregulated or a professional fundraiser. Montana official sources reviewed here do not directly classify modern fundraising platforms as a distinct statewide legal category.
- Deadline
- Before a platform-based campaign when the platform's role could trigger solicitation, sales, telemarketing, or custody-of-funds rules.
- Fee
- No universal platform registration fee confirmed.
- Filing agency
- Montana Department of Justice, Office of Consumer Protection
- Responsible party
- Montana Department of Justice, Office of Consumer Protection; Montana Attorney General
- Frequency
- Event-triggered
- How to comply
- Review the platform's actual role and obtain agency confirmation for material campaigns.
- Official form or portal
- No dedicated Montana fundraising-platform form confirmed
Applies to: A nonprofit using an online fundraising platform, crowdfunding service, embedded donation tool, or other intermediary.
- Telephone sales, charitable-asset restrictions, and campaign-finance activity remain separate systems.
- Overgeneralization can either invent a registration or miss an applicable activity-based rule.
Verification in progress. Safe approach: Treat platform obligations as fact-specific; confirm solicitation, custody-of-funds, sales, and telemarketing consequences. Unresolved: How Montana classifies modern online fundraising platforms and crowdfunding intermediaries. Why the official evidence is insufficient: No reviewed current official source directly classifies modern platform roles as a distinct legal category. Needed to resolve: Montana DOJ / Attorney General current platform or fundraising guidance. Risk if this is treated as settled: A blanket platform conclusion can over- or under-regulate a material fundraising channel.
Last verified: 2026-08-08
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Montana Legislature and 1 more
View official sources (2)
Protect charitable assets and handle major transactions
Applies when a public benefit or religious corporation merges or disposes of all or substantially all of its assets outside the ordinary course. Each transaction carries its own Attorney General notice with its own operator and its own timing, and the Attorney General also holds judicial-dissolution authority over specified abuses. Dissolution notice is a separate rule and sits in the closing group below.
For the covered public-benefit/religious merger transaction, give the Montana Attorney General the statutory notice at least 20 days before consummation unless the statutory path permits earlier action.
- Deadline
- At least 20 days before the covered merger is consummated.
- Fee
- Secretary of State Articles of Merger fee: $20; no separate AG notice fee established.
- Filing agency
- Montana Secretary of State
- Responsible party
- Montana Attorney General; Montana Secretary of State
- Frequency
- Event-triggered
- How to comply
- Complete corporate approvals, deliver the required AG notice, and file the merger document through the SOS workflow.
- Official form or portal
- Articles of Merger; Attorney General transaction notice
Applies to: A public benefit or religious corporation entering the merger branch covered by §35-2-609.
- The 20-day notice is transaction-specific; do not turn it into a universal notice for every merger.
- Failure to follow the charitable-asset transaction procedure can expose the transaction to challenge and regulator action.
Last verified: 2026-08-08
Official sources: Montana Legislature and 1 more
View official sources (2)
Complete the required corporate approval and give written notice to the Attorney General at least 20 days before the covered disposition, unless the Attorney General shortens the period as allowed by statute.
- Deadline
- At least 20 days before the covered disposition, unless lawfully shortened.
- Fee
- No separate AG notice fee stated.
- Filing agency
- Montana Attorney General
- Frequency
- Event-triggered
- How to comply
- Provide written AG notice and retain transaction approvals and asset-restriction analysis.
- Official form or portal
- Written Attorney General notice; corporate transaction records
Applies to: A public benefit or religious corporation disposing of all or substantially all property other than in the regular course when §35-2-617 applies.
- Ordinary-course dispositions and mutual-benefit corporation rules differ; restricted assets remain subject to their restrictions.
- A defective disposition can expose directors and the corporation to challenge over charitable assets.
Last verified: 2026-08-08
Official source: Montana Legislature — MCA §35-2-617 — Sale of all or substantially all assets
View official source
The Attorney General may seek judicial dissolution on the grounds stated in §35-2-728, including specified misuse or failure involving a public benefit corporation.
- Deadline
- Event-triggered by statutory grounds and enforcement action.
- Fee
- No administrative filing fee stated; litigation costs may apply.
- Filing agency
- Montana Attorney General
- Responsible party
- Montana Attorney General; Montana district court
- Frequency
- Event-triggered
- How to comply
- Address governance/asset failures and respond through the court process when initiated.
- Official form or portal
- Judicial proceeding
Applies to: A Montana nonprofit, particularly a public benefit corporation, facing fraud, abuse of authority, waste/misapplication of assets, or inability to carry out purposes.
- This is enforcement authority, not an ordinary filing requirement.
- A court may dissolve the corporation after considering statutory alternatives and public-interest factors.
Last verified: 2026-08-08
Official source: Montana Legislature — MCA §35-2-728 — Grounds for judicial dissolution
View official source
Manage Montana income, sales, and property tax
Three separate taxes with three separate tests. An IRS determination letter is not Montana income-tax exemption and the Department of Revenue asks for Form EXPT instead. Montana has no general-use sales tax, so there is no nonprofit exemption certificate to apply for, but activity-specific and local taxes survive that. Property-tax exemption is a third application with its own March 1 posture, its own use test, and acreage, future-use and unrelated-business branches that each have their own conditions.
Create the Montana tax account using the Department of Revenue workflow, including C-corporation registration in TAP as directed for exemption requests, before submitting the state exemption request.
- Deadline
- Before or as part of the Montana income-tax exemption request.
- Fee
- No separate registration fee stated on the cited DOR page.
- Filing agency
- Montana Department of Revenue
- Frequency
- One time
- How to comply
- Register through TransAction Portal (TAP) or the current DOR registration workflow.
- Official form or portal
- TransAction Portal (TAP)
Applies to: An organization seeking Montana Department of Revenue income-tax-exempt status.
- Secretary of State formation does not complete DOR tax registration.
- Without a Montana tax account, the organization cannot complete the state exemption workflow as directed.
Last verified: 2026-08-08
Official source: Montana Department of Revenue — Tax-Exempt Entities
View official source
Federal exempt recognition alone is not sufficient for Montana income-tax-exempt status. Montana Department of Revenue must separately grant the state exemption.
- Deadline
- Before representing the organization as exempt from Montana income tax or ceasing otherwise required Montana returns.
- Fee
- No separate fee stated for the proposition itself.
- Filing agency
- Montana Department of Revenue
- Frequency
- Continuous status
- How to comply
- Complete Montana's separate exemption process.
- Official form or portal
- Form EXPT; TAP
Applies to: An organization with federal §501(c)(3) or other federal tax-exempt recognition.
- The federal determination remains supporting documentation for many state exemption requests.
- Assuming federal recognition automatically controls Montana can produce missed state returns and tax liability.
Last verified: 2026-08-08
Official source: Montana Department of Revenue — Tax-Exempt Entities
View official source
Submit Form EXPT — Tax-Exempt Status Request Form for Income Taxes, with the supporting documentation required by the current Department of Revenue instructions.
- Deadline
- After DOR registration and when seeking Montana exemption; no recurring renewal deadline stated on the cited guidance.
- Fee
- No filing fee stated on the current DOR guidance.
- Filing agency
- Montana Department of Revenue
- Frequency
- Initial application
- How to comply
- Submit the current Form EXPT through the method stated by DOR/TAP instructions.
- Official form or portal
- Form EXPT — Tax-Exempt Status Request Form for Income Taxes
Applies to: An entity seeking Montana income-tax exemption under state law.
- Some organizations may qualify under Montana law without an IRS letter; documentation differs.
- Until Montana exemption is granted, the organization remains subject to otherwise applicable Montana return obligations.
- South Dakota state income tax exemption recommended, not required
- California state income tax exemption required
Last verified: 2026-08-08
Official sources: Montana Department of Revenue and 1 more
View official sources (2)
Montana DOR guidance permits a state exemption request for qualifying religious organizations without an IRS determination letter when they supply the alternative documentation identified by DOR.
- Deadline
- When applying for Montana income-tax exemption without an IRS determination letter.
- Fee
- No fee stated.
- Filing agency
- Montana Department of Revenue
- Frequency
- Initial application
- How to comply
- Use Form EXPT with the state-law supporting documentation required by DOR.
- Official form or portal
- Form EXPT
Applies to: A religious organization that may qualify for Montana income-tax exemption under state law but does not hold an IRS exemption letter.
- This is not a general path for every organization without federal recognition.
- Failing to document the state-law basis can delay or prevent the Montana exemption.
Last verified: 2026-08-08
Official sources: Montana Department of Revenue and 1 more
View official sources (2)
Montana DOR states that entities generally must file annual Montana income-tax returns unless DOR has granted an exemption. Do not stop state filing solely because a federal application or federal determination exists.
- Deadline
- By the otherwise applicable Montana corporate return due date until state exemption is granted.
- Fee
- Tax and payment depend on taxable income; filing fee not separately stated.
- Filing agency
- Montana Department of Revenue
- Frequency
- Annual while nonexempt/pending
- How to comply
- File the applicable Montana corporate return through the current DOR workflow.
- Official form or portal
- Montana Form CIT; TAP
Applies to: An entity whose Montana income-tax exemption has not yet been granted.
- A DOR exemption determination changes the ordinary annual-return posture; UBTI remains separately relevant.
- Failure to file can create tax, interest, penalty, and account-status exposure.
Last verified: 2026-08-08
Official sources: Montana Department of Revenue and 1 more
View official sources (2)
Montana exemption does not eliminate tax on unrelated business taxable income. Follow DOR instructions for the Montana corporate income-tax return and include the applicable federal exempt-organization business-income return.
- Deadline
- By the applicable Montana corporate-return due date for the taxable year.
- Fee
- Tax depends on taxable income; no separate filing fee stated.
- Filing agency
- Montana Department of Revenue
- Responsible party
- Montana Department of Revenue; Internal Revenue Service for the federal return
- Frequency
- Annual when UBTI exists
- How to comply
- File Montana Form CIT through the current DOR process with required federal supporting return.
- Official form or portal
- Montana Form CIT; federal Form 990-T as applicable
Applies to: A Montana income-tax-exempt organization with federal unrelated business taxable income or another Montana-taxable income item.
- Ordinary exempt-program receipts are not converted into UBTI by this fact; federal UBTI classification controls the federal starting point.
- Unreported UBTI can generate state tax, interest, and penalties despite exempt status.
Last verified: 2026-08-08
Official sources: Montana Department of Revenue and 1 more
View official sources (2)
Montana does not impose a general-use sales tax, so there is no general Montana nonprofit sales-tax exemption application or exemption number for ordinary transactions.
- Deadline
- Ongoing transaction classification.
- Fee
- No general sales-tax exemption fee; no general-use sales tax.
- Filing agency
- Montana Department of Revenue
- Frequency
- Continuous
- How to comply
- Do not submit a general Montana sales-tax exemption application; instead test activity-specific taxes and local resort taxes when relevant.
- Official form or portal
- Montana DOR General Sales Tax guidance
Applies to: An ordinary Montana nonprofit making ordinary purchases or sales that would be subject to a general sales tax in many states.
- Alcohol, accommodations, lodging, resort, gambling, and other activity-specific taxes can remain applicable.
- Assuming every transaction is tax-free can miss activity-specific or local taxes even though there is no general-use sales tax.
- Idaho sales tax when you buy required in some cases
- Oregon sales tax when you buy recommended, not required
Last verified: 2026-08-08
View official source
Montana provides a Business Registry Resale Certificate for qualifying purchases for resale from out-of-state vendors. The certificate is given to the vendor and is not filed with Montana DOR; the vendor is not required by Montana to accept it.
- Deadline
- At the vendor's request for a qualifying purchase for resale.
- Fee
- No Montana filing fee.
- Filing agency
- Montana Department of Revenue
- Frequency
- Transaction-triggered
- How to comply
- Complete the Business Registry Resale Certificate and provide it to the vendor.
- Official form or portal
- Montana Business Registry Resale Certificate
Applies to: A Montana organization buying items for resale from a vendor that requests documentation because another state's sales-tax rules apply.
- This is not a Montana nonprofit purchase-exemption certificate.
- Using the certificate for nonresale purchases can create tax and contractual issues in the vendor's jurisdiction.
Last verified: 2026-08-08
View official source
Montana's no-general-sales-tax posture does not eliminate lodging, alcohol, gambling, resort, or other activity-specific taxes and local taxes. Test the regulated activity and location separately.
- Deadline
- Before beginning the taxable or regulated activity.
- Fee
- Varies by tax and location.
- Filing agency
- Montana Department of Revenue
- Responsible party
- Montana Department of Revenue; applicable local government
- Frequency
- Activity-triggered
- How to comply
- Register and file through the responsible state or local tax authority when the specific activity requires it.
- Official form or portal
- Activity-specific DOR or local tax filing
Applies to: A nonprofit operating lodging, selling alcohol, conducting regulated gambling, or carrying on another activity subject to a state or local transaction tax.
- No statewide general sales tax remains the baseline; this fact does not create a tax without a specific statute or local ordinance.
- A nonprofit can incur tax, interest, penalties, or license problems if it assumes no general sales tax means no transaction tax of any kind.
Last verified: 2026-08-08
Official sources: Montana Department of Revenue and 2 more
View official sources (3)
Submit the current Montana Property Tax Exemption Application and supporting documents. Property-tax exemption depends on the state statutory ownership/use criteria and is not created automatically by federal §501(c)(3) recognition.
- Deadline
- Generally by March 1 for consideration for the current tax year, subject to current acquisition/special rules.
- Fee
- No universal application fee stated.
- Filing agency
- Montana Department of Revenue
- Frequency
- Initial and event-triggered as property/use changes
- How to comply
- Apply through the current DOR online or paper property-tax exemption workflow.
- Official form or portal
- Property Tax Exemption Application
Applies to: A nonprofit owning property for which it seeks Montana charitable property-tax exemption.
- Property classification and local assessment administration do not change the state DOR exemption application standard.
- Without an approved exemption, the property can remain taxable.
- Idaho property tax exemption required in some cases
- Arizona property tax exemption application required
Last verified: 2026-08-08
Official sources: Montana Department of Revenue and 1 more
View official sources (2)
DOR guidance generally requires a completed Property Tax Exemption Application and supporting documents by March 1 for current-year consideration.
- Deadline
- March 1 for current-year consideration, subject to specific acquisition and statutory exceptions.
- Fee
- No universal fee stated.
- Filing agency
- Montana Department of Revenue
- Frequency
- Initial/event-triggered
- How to comply
- Submit online or by the current paper process with supporting documents.
- Official form or portal
- Property Tax Exemption Application
Applies to: A property owner seeking Montana property-tax exemption for the current tax year.
- Acquisition after January 1 and other specific circumstances require the current DOR rules rather than a blanket March 1 conclusion.
- A late application can prevent or delay current-year exemption treatment.
Last verified: 2026-08-08
Official sources: Montana Department of Revenue and 1 more
View official sources (2)
The charitable exemption depends on qualifying ownership and direct use for the statutory charitable purpose. Federal recognition or nonprofit incorporation alone does not satisfy the property-use test.
- Deadline
- Continuous while exemption is claimed.
- Fee
- No separate recurring fee stated.
- Filing agency
- Montana Department of Revenue
- Frequency
- Continuous
- How to comply
- Maintain documentation of ownership and actual qualifying use and report material changes as required.
- Official form or portal
- Property Tax Exemption Application and property records
Applies to: Property owned by a purely public charity and claimed as exempt under §15-6-201.
- Mixed, leased, vacant, or income-producing property requires fact-specific analysis.
- Nonqualifying, commercial, or changed use can cause taxation and potential recapture under applicable rules.
Last verified: 2026-08-08
Official sources: Montana Legislature and 1 more
View official sources (2)
For exemption applications after December 31, 2004, the statute limits the qualifying charitable property branch to not more than 160 acres, subject to the statutory text and other property categories.
- Deadline
- At application and while the acreage-based exemption is claimed.
- Fee
- No separate fee stated.
- Filing agency
- Montana Department of Revenue
- Frequency
- Continuous
- How to comply
- Document parcel acreage and qualifying use in the property exemption application.
- Official form or portal
- Property Tax Exemption Application
Applies to: A qualifying public charity seeking exemption for real property under the acreage limitation in §15-6-201.
- Other statutory property categories can use different rules; do not treat 160 acres as a universal cap for every exemption class.
- Excess or differently used acreage may remain taxable.
Last verified: 2026-08-08
Official sources: Montana Legislature and 1 more
View official sources (2)
The statute allows the specified future-use exemption for up to 15 acres for no more than eight years, with consequences if the property is not put to the required direct charitable use or is disposed of contrary to the statutory conditions.
- Deadline
- During the temporary period, up to eight years from the applicable statutory starting point.
- Fee
- No separate fee stated.
- Filing agency
- Montana Department of Revenue
- Frequency
- Temporary, event-triggered
- How to comply
- Apply under the current property-exemption workflow and track the future-use deadline and acreage.
- Official form or portal
- Property Tax Exemption Application
Applies to: A qualifying charitable organization holding land for future direct charitable use under the specific §15-6-201 branch.
- This branch is distinct from property already in direct charitable use.
- Failure to satisfy the future-use conditions can trigger retroactive tax consequences.
Last verified: 2026-08-08
Official sources: Montana Legislature and 1 more
View official sources (2)
Section 15-6-201 excludes the specified agricultural property used to produce UBTI from the charitable property exemption and requires the associated annual reporting/statement described by statute.
- Deadline
- For each tax year the agricultural property is used to produce UBTI.
- Fee
- Tax depends on assessed property; no separate filing fee stated.
- Filing agency
- Montana Department of Revenue
- Frequency
- Annual/continuous
- How to comply
- Report the property/use under the applicable DOR property process and income-tax filings.
- Official form or portal
- Property-tax exemption/account records; Montana income-tax return as applicable
Applies to: A charitable organization using agricultural property to produce unrelated business taxable income.
- This specific branch should not be generalized to all income-producing property without analyzing actual use.
- Improper exemption can generate property tax and related assessments.
Last verified: 2026-08-08
Official sources: Montana Legislature and 1 more
View official sources (2)
Montana property exemption follows the statutory property and use conditions. When use is mixed, leased, vacant, or changes, reassess the exempt portion and any separate statutory branch rather than assuming organizational status controls.
- Deadline
- Before claiming exemption for the changed or mixed use and when facts materially change.
- Fee
- Tax impact varies by parcel/use; no universal fee stated.
- Filing agency
- Montana Department of Revenue
- Responsible party
- Montana Department of Revenue; local property-tax officials for assessment administration
- Frequency
- Event-triggered
- How to comply
- Use the current DOR property-exemption process and coordinate with local assessment officials as needed.
- Official form or portal
- Property Tax Exemption Application
Applies to: A nonprofit with mixed-use, leased, vacant, future-use, or materially changed property.
- The exact result is property-specific; local assessment administration does not create a statewide exemption standard.
- Overclaiming exemption can cause assessment, tax, interest, or recapture.
Last verified: 2026-08-08
Official sources: Montana Department of Revenue and 1 more
View official sources (2)
Register and operate as an employer
Applies once the organization pays Montana wages. The Department of Revenue withholding account is opened, reported and closed on its own schedule, and forming the corporation does not create it. Unemployment insurance and workers' compensation are separate systems with separate triggers and appear in the next group.
Register separately with Montana Department of Revenue for wage withholding. Secretary of State formation does not create the employer withholding account.
- Deadline
- Before or when Montana wage withholding begins.
- Fee
- No registration fee stated on the cited DOR guidance.
- Filing agency
- Montana Department of Revenue
- Frequency
- Initial
- How to comply
- Register through TAP or the current General Registration workflow.
- Official form or portal
- TransAction Portal (TAP); Montana General Registration
Applies to: A nonprofit employer paying wages for services subject to Montana withholding requirements.
- UI, workers' compensation, new-hire reporting, and LEGAL Act duties are separate employer systems.
- Failure to register can lead to missed withholding returns, payments, penalties, and interest.
Last verified: 2026-08-08
Official source: Montana Department of Revenue — How to Open or Close a Montana Withholding Account
View official source
File the annual Montana withholding reconciliation and required W-2/1099 information by the current January 31 deadline. W-2 reporting can apply to Montana wages even when no Montana tax was withheld.
- Deadline
- January 31 following the calendar year, under current DOR instructions.
- Fee
- No separate filing fee stated; tax payments depend on withheld amounts.
- Filing agency
- Montana Department of Revenue
- Frequency
- Annual
- How to comply
- File electronically through TAP or the current DOR wage-withholding filing method.
- Official form or portal
- MW-3 and wage/information-return filing through TAP
Applies to: An employer with an open Montana withholding account or Montana wages/information returns covered by the current DOR instructions.
- Payment frequency during the year depends on the employer's assigned withholding schedule.
- Late or missing returns can generate penalties, interest, and employee reporting problems.
Last verified: 2026-08-08
Official source: Montana Department of Revenue — Montana Wage Withholding Returns and Payments
View official source
Remit withholding on the payment frequency assigned under the current Montana Department of Revenue rules; do not flatten the system into a single monthly or quarterly deadline for every employer.
- Deadline
- According to the employer's assigned DOR withholding payment frequency.
- Fee
- Amount equals tax withheld; no separate filing fee stated.
- Filing agency
- Montana Department of Revenue
- Frequency
- Recurring
- How to comply
- Pay through TAP or another current DOR-approved payment channel.
- Official form or portal
- TAP — withholding payments
Applies to: A Montana employer required to remit withheld state income tax.
- The annual January 31 reconciliation is separate from periodic payment due dates.
- Late deposits can create penalty and interest.
Last verified: 2026-08-08
Official source: Montana Department of Revenue — Montana Wage Withholding Returns and Payments
View official source
Handle UI, workers' compensation, new hires, wages, and employment verification
Five employment systems that open on five different triggers. Unemployment insurance liability turns on a $1,000 annual payroll, workers' compensation on having any covered employee, new hire reporting on each hire, the LEGAL Act on covered workers hired from July 1, 2025, and the minimum wage on covered employment. Reaching one of them says nothing about the others, and nonprofit status is not a blanket wage or overtime exemption.
Montana's general UI employer definition uses an annual-payroll trigger of $1,000 or more. Charitable employment is expressly included by §39-51-203, so do not import another state's four-workers-in-20-weeks test.
- Deadline
- When the current or preceding calendar year's total annual payroll equals or exceeds $1,000, subject to statutory exclusions.
- Fee
- Contribution rate depends on the employer's method/rating; reimbursable §501(c)(3) employers use a separate election system.
- Filing agency
- Montana Department of Labor & Industry, Unemployment Insurance Division
- Frequency
- Continuous liability determination
- How to comply
- Register through Montana UI employer services.
- Official form or portal
- UI eServices for Employers
Applies to: A nonprofit employer that has total annual payroll in the current or preceding calendar year equal to or exceeding $1,000, unless a specific statutory exclusion applies.
- Specified services and organizations can be excluded by Title 39, chapter 51; successor and special employer rules also exist.
- Failure to register/report can create back contributions or reimbursements, interest, penalties, and collection activity.
- Wyoming unemployment insurance required in some cases
- Idaho unemployment insurance required
Last verified: 2026-08-08
Official sources: Montana Legislature and 2 more
View official sources (3)
Montana UI law includes charitable employment generally but also contains specific exclusions. Apply an exclusion only to the service and organization described by statute rather than exempting the nonprofit as a whole.
- Deadline
- When classifying each worker/service for UI.
- Fee
- Depends on coverage classification.
- Filing agency
- Montana Department of Labor & Industry, Unemployment Insurance Division
- Frequency
- Continuous
- How to comply
- Document the statutory basis for any excluded service in payroll/UI records.
- Official form or portal
- UI eServices; payroll classification records
Applies to: A nonprofit with services that may fall within a specific UI exclusion, including certain religious service relationships.
- The $1,000 employer threshold remains the general starting point; exclusions are narrower.
- Misclassification can create retroactive contributions, reimbursements, interest, and penalties.
Last verified: 2026-08-08
Official sources: Montana Legislature and 1 more
View official sources (2)
Current Montana UI guidance requires quarterly unemployment reports to be filed electronically through the approved employer system.
- Deadline
- Quarterly under the current UI reporting calendar.
- Fee
- Contributions, AFT, or reimbursements depend on the employer's method and wages.
- Filing agency
- Montana Department of Labor & Industry, Unemployment Insurance Division
- Frequency
- Quarterly
- How to comply
- File electronically through UI eServices/current approved system.
- Official form or portal
- UI eServices for Employers
Applies to: A Montana employer subject to unemployment insurance reporting.
- Electronic reporting is an operational filing method; liability and method-of-payment elections are separate facts.
- Late or missing quarterly reports can trigger estimates, penalties, interest, or benefit-charge collection problems.
Last verified: 2026-08-08
View official source
A qualifying §501(c)(3) organization may choose the reimbursable method of payment rather than ordinary experience-rated UI contributions, while still filing quarterly wage reports.
- Deadline
- At account setup or through the current election-change process.
- Fee
- Reimbursable employers owe actual benefit reimbursements plus the Administrative Fund Tax rather than ordinary contributions.
- Filing agency
- Montana Department of Labor & Industry, Unemployment Insurance Division
- Frequency
- Election-based
- How to comply
- Submit the Method of Payment Election through the current UI workflow.
- Official form or portal
- Method of Payment Election; UI eServices
Applies to: A Montana employer that qualifies under §501(c)(3) and Montana's reimbursable-employer rules.
- UI liability must exist before the financing method becomes relevant.
- The organization remains liable for quarterly reporting, AFT, and benefit reimbursements; delinquency can terminate reimbursable status.
Last verified: 2026-08-08
Official sources: Montana Department of Labor & Industry, Unemployment Insurance Division and 2 more
View official sources (3)
For a new account, make the method-of-payment election with the account registration or within 30 days after the UI account becomes active, as stated in current agency guidance.
- Deadline
- With registration or within 30 days after the account is active.
- Fee
- No separate election fee stated.
- Filing agency
- Montana Department of Labor & Industry, Unemployment Insurance Division
- Frequency
- One-time election, subject to later change rules
- How to comply
- Submit the Method of Payment Election through the UI registration/eServices workflow.
- Official form or portal
- Method of Payment Election
Applies to: A newly liable qualifying §501(c)(3) employer opening a Montana UI account.
- Existing employers use the separate December 1 change deadline.
- Missing the election window can leave the employer on the default contribution method until a later valid change.
Last verified: 2026-08-08
View official source
Current UI guidance requires a nonprofit election change by December 1 for a January 1 effective date and requires a changed election to remain in effect for at least two complete calendar years.
- Deadline
- By December 1 for a change effective January 1.
- Fee
- No separate election fee stated.
- Filing agency
- Montana Department of Labor & Industry, Unemployment Insurance Division
- Frequency
- Election-based
- How to comply
- Use UI eServices and the current method-of-payment election process.
- Official form or portal
- UI eServices; Method of Payment Election
Applies to: An existing qualifying nonprofit changing between contribution and reimbursable UI financing.
- New-account elections have a separate 30-day window.
- A late or ineligible change request will not alter the financing method for the intended year.
Last verified: 2026-08-08
View official source
In addition to reimbursing benefit charges, a reimbursable employer pays the current Administrative Fund Tax at 0.08% of total wages.
- Deadline
- With the applicable quarterly UI reporting/payment cycle.
- Fee
- 0.08% of total wages, current rate.
- Filing agency
- Montana Department of Labor & Industry, Unemployment Insurance Division
- Frequency
- Quarterly
- How to comply
- Report and pay through the UI employer system.
- Official form or portal
- UI eServices
Applies to: A Montana employer using reimbursable unemployment-insurance financing.
- The rate is a current agency-posted value and should be reverified for future years.
- Unpaid AFT or benefit reimbursements can create delinquency and jeopardize reimbursable status.
Last verified: 2026-08-08
View official source
Pay benefit reimbursements billed to the account and maintain current reporting/payment. Current UI guidance warns that delinquency can terminate reimbursable status and force an experience-rated method for the applicable minimum period.
- Deadline
- As billed and under the quarterly reporting/payment cycle.
- Fee
- Actual reimbursable benefit charges plus AFT.
- Filing agency
- Montana Department of Labor & Industry, Unemployment Insurance Division
- Frequency
- Recurring
- How to comply
- Pay and report through UI eServices.
- Official form or portal
- UI eServices
Applies to: A Montana nonprofit using the reimbursable UI method.
- The exact amount depends on benefits charged to former employees.
- Delinquency can result in collection and involuntary conversion away from reimbursable financing.
Last verified: 2026-08-08
View official source
Montana does not use a general five-employee threshold. An employer with any covered employee must secure an authorized plan of workers' compensation coverage unless a statutory exclusion applies.
- Deadline
- Before a covered employee performs work.
- Fee
- Premium depends on payroll, classification, insurer, and plan; no universal state filing fee.
- Filing agency
- Montana Department of Labor & Industry, Employment Relations Division
- Frequency
- Continuous while covered employees are employed
- How to comply
- Obtain coverage from a private insurer, Montana State Fund, or approved self-insurance arrangement as applicable.
- Official form or portal
- Workers' compensation policy / approved plan
Applies to: A nonprofit employer with one or more workers who are employees covered by Montana workers' compensation law.
- Specific excluded employments must be analyzed separately; nonprofit status alone is not an exclusion.
- Operating uninsured can expose the employer to statutory penalties, claims, and uninsured-employer liability.
- Idaho workers compensation required
- Utah workers compensation required
Last verified: 2026-08-08
Official source: Montana Legislature — MCA §39-71-401 — Employments covered and exemptions
View official source
Section 39-71-401 contains specific exclusions. Classify each worker and service against the exact exclusion instead of treating all nonprofit workers or volunteers as excluded.
- Deadline
- Before treating a worker as excluded and whenever duties/status change.
- Fee
- No universal fee; coverage cost depends on classification.
- Filing agency
- Montana Department of Labor & Industry, Employment Relations Division
- Frequency
- Continuous classification
- How to comply
- Document the statutory exclusion or maintain workers' compensation coverage.
- Official form or portal
- Worker classification and insurance records
Applies to: A nonprofit using workers who may fall within household, casual, aid/sustenance, minister/religious-order, independent-contractor, or other listed exclusions.
- A claimed independent contractor needs the separate Montana independent-contractor analysis.
- Misclassification can create uninsured-employer liability and benefit claims.
Last verified: 2026-08-08
Official sources: Montana Legislature and 1 more
View official sources (2)
Use the statutory volunteer definition and coverage rules. An employer may elect workers' compensation coverage for a volunteer with its insurer, and the statute separately addresses court-ordered community service at a nonprofit.
- Deadline
- Before relying on volunteer status and when electing volunteer coverage.
- Fee
- Premium, if voluntary coverage is elected, depends on insurer terms.
- Filing agency
- Montana Department of Labor & Industry, Employment Relations Division
- Frequency
- Continuous/event-triggered
- How to comply
- Document volunteer status and any insurer election in the workers' compensation records.
- Official form or portal
- Workers' compensation policy/volunteer records
Applies to: A nonprofit using unpaid volunteers or persons providing community service.
- Paid or economically dependent workers require separate employee analysis.
- Calling a worker a volunteer without meeting the legal facts can create uninsured-worker exposure.
Last verified: 2026-08-08
Official sources: Montana Legislature and 1 more
View official sources (2)
An Independent Contractor Exemption Certificate can be part of Montana's contractor classification system, but it does not convert an employee into an independent contractor when the legal conditions are not met.
- Deadline
- Before relying on contractor status for covered work.
- Fee
- Current ICEC application/renewal fee, if any, should be taken from the current DLI filing rather than inferred here.
- Filing agency
- Montana Department of Labor & Industry, Employment Relations Division
- Frequency
- Event-triggered
- How to comply
- Use the current DLI ICEC application/verification process.
- Official form or portal
- Independent Contractor Exemption Certificate (ICEC)
Applies to: A nonprofit engaging an individual or business as an independent contractor where Montana's ICEC system is relevant.
- Entity and worker-classification tests remain fact-specific.
- Misclassification can create workers' compensation, wage, UI, and tax liability.
Last verified: 2026-08-08
Official sources: Montana Department of Labor & Industry, Employment Standards Division and 1 more
View official sources (2)
Report each newly hired employee to the Montana New Hire Reporting Program within 20 days after hire.
- Deadline
- Within 20 days after hire.
- Fee
- No filing fee stated.
- Filing agency
- Montana Department of Public Health and Human Services, Child Support Services Division
- Frequency
- Per hire
- How to comply
- Report online through the Montana New Hire Reporting system or another current approved method.
- Official form or portal
- Montana New Hire Reporting Program (NHRP)
Applies to: A Montana employer hiring a new employee.
- Multistate reporting and file-transfer methods have separate operational rules.
- Failure to report can interfere with statutory child-support and employment-data functions and can trigger enforcement under applicable law.
Last verified: 2026-08-08
View official sources (2)
Treat the employee as a reportable rehire when the person was separated from employment for more than 60 consecutive days.
- Deadline
- Within 20 days after the reportable rehire.
- Fee
- No filing fee stated.
- Filing agency
- Montana Department of Public Health and Human Services, Child Support Services Division
- Frequency
- Per reportable rehire
- How to comply
- Report through NHRP/current approved method.
- Official form or portal
- Montana New Hire Reporting Program
Applies to: A Montana employer rehiring an employee after a break in service.
- A separation of 60 days or less does not meet the FAQ's rehire operator.
- Failure to report a qualifying rehire can create new-hire reporting noncompliance.
Last verified: 2026-08-08
View official sources (2)
Current Montana new-hire guidance directs reporting under the new FEIN and supports online/bulk reporting methods through the state new-hire system.
- Deadline
- With the first reportable hire/rehire under the new FEIN; ordinary reports remain due within 20 days.
- Fee
- No filing fee stated.
- Filing agency
- Montana Department of Public Health and Human Services, Child Support Services Division
- Frequency
- Event-triggered
- How to comply
- Use the NHRP online system or approved file-transfer method.
- Official form or portal
- NHRP; current state login infrastructure
Applies to: A Montana employer whose federal employer identification number changes or that uses electronic bulk reporting.
- The portal/login service is not the responsible agency.
- Using stale employer identifiers can cause rejected or misapplied reports.
Last verified: 2026-08-08
View official sources (2)
Montana's Legal Employment and Government Accountability Law (LEGAL Act) has been effective since July 1, 2025 and authorizes DLI to verify that employers confirmed worker identity and legal work authorization.
- Deadline
- Before/at employment verification for covered new workers beginning July 1, 2025 and during DLI review when applicable.
- Fee
- No separate registration fee stated.
- Filing agency
- Montana Department of Labor & Industry
- Frequency
- Per covered hire; enforcement/audit-triggered
- How to comply
- Maintain compliant federal employment-authorization documentation and records sufficient for the Montana verification framework.
- Official form or portal
- DLI LEGAL Act compliance page; employment eligibility records
Applies to: Private Montana employers, including nonprofit employers, hiring workers subject to the LEGAL Act.
- The Act is separate from new-hire reporting, UI, and workers' compensation.
- Failure to comply can expose the employer to investigation and statutory penalties or license-related consequences under the Act.
Last verified: 2026-08-08
Official source: Montana Department of Labor & Industry, Employment Standards Division — LEGAL Act
View official source
The current DLI LEGAL Act page expressly states that the Act does not require employers to use E-Verify. Use compliant identity/work-authorization verification rather than describing E-Verify as a state mandate.
- Deadline
- At each covered employment-verification decision.
- Fee
- No E-Verify state fee created by this fact.
- Filing agency
- Montana Department of Labor & Industry
- Frequency
- Continuous
- How to comply
- Follow current LEGAL Act and federal employment-authorization documentation requirements.
- Official form or portal
- DLI LEGAL Act page
Applies to: A private nonprofit employer complying with the Montana LEGAL Act.
- An employer may choose E-Verify for other reasons; federal contractor or other federal rules can separately require it.
- Publishing a false E-Verify mandate would overstate Montana law; failing to verify identity/work authorization can still violate the Act.
Last verified: 2026-08-08
Official sources: Montana Department of Labor & Industry, Employment Standards Division and 1 more
View official sources (2)
The 2026 Montana minimum wage is $10.85 per hour for covered employees.
- Deadline
- Each payday for covered work performed in 2026.
- Fee
- $10.85 per hour minimum wage.
- Filing agency
- Montana Department of Labor & Industry, Employment Standards Division
- Frequency
- 2026 year-specific
- How to comply
- Pay through ordinary payroll and maintain required wage records.
- Official form or portal
- 2026 Montana minimum-wage guidance/poster
Applies to: A nonprofit employing workers covered by Montana minimum-wage law in 2026.
- Specific exemptions and the small-business/FLSA branch must be analyzed separately; nonprofit status is not a general exemption.
- Underpayment can create back-wage, penalty, and enforcement liability.
Last verified: 2026-08-08
Official sources: Montana Department of Labor & Industry, Employment Standards Division and 1 more
View official sources (2)
Montana adjusts the minimum wage annually using the statutory inflation mechanism; do not encode $10.85 as a permanent rate after 2026.
- Deadline
- Before the first payroll in each new calendar year.
- Fee
- Future rate depends on annual adjustment.
- Filing agency
- Montana Department of Labor & Industry, Employment Standards Division
- Frequency
- Annual
- How to comply
- Use the current DLI minimum-wage page/poster for the applicable year.
- Official form or portal
- Montana minimum-wage page/poster
Applies to: Montana employers paying covered employees after 2026.
- This fact does not predict the 2027 rate.
- Using the prior year's rate can create wage underpayment.
Last verified: 2026-08-08
View official source
Current DLI guidance identifies a $4.00 Montana minimum-wage branch for a business not covered by the FLSA with gross annual sales of $110,000 or less. Do not use it for an ordinary nonprofit employer without verifying both conditions.
- Deadline
- Each year and before applying the reduced state rate.
- Fee
- $4.00 per hour only for the narrow current branch identified by DLI.
- Filing agency
- Montana Department of Labor & Industry, Employment Standards Division
- Frequency
- Annual classification
- How to comply
- Document FLSA coverage and gross-sales eligibility before using the branch.
- Official form or portal
- DLI minimum-wage guidance
Applies to: An employer not covered by the federal Fair Labor Standards Act and meeting Montana's current gross-annual-sales threshold conditions.
- Federal minimum-wage law may independently require a higher rate.
- Improper use can generate substantial back wages and penalties.
Last verified: 2026-08-08
Official sources: Montana Department of Labor & Industry, Employment Standards Division and 1 more
View official sources (2)
Current Montana DLI guidance does not allow an employer to reduce the state minimum wage through a tip credit, meal credit, or training wage.
- Deadline
- Each covered payroll.
- Fee
- Covered employee must receive the applicable full state minimum wage from the employer.
- Filing agency
- Montana Department of Labor & Industry, Employment Standards Division
- Frequency
- Continuous
- How to comply
- Pay the full applicable Montana minimum wage and track tips separately where relevant.
- Official form or portal
- Payroll records
Applies to: A Montana nonprofit employer paying tipped, trainee, or other covered employees.
- Federal law can impose additional requirements.
- Improper credits can create wage claims and penalties.
Last verified: 2026-08-08
Official sources: Montana Department of Labor & Industry, Employment Standards Division and 1 more
View official sources (2)
Nonprofit status does not create a blanket exemption from Montana wage-and-hour rules. Apply overtime and any seasonal camp, religious, educational, or other exemption only when the actual statutory/DLI conditions are met.
- Deadline
- For each worker and workweek before treating compensation as exempt.
- Fee
- Depends on classification and hours worked.
- Filing agency
- Montana Department of Labor & Industry, Employment Standards Division
- Frequency
- Continuous
- How to comply
- Maintain payroll, hours, and exemption-basis records.
- Official form or portal
- DLI Wage and Hour FAQs
Applies to: A nonprofit with employees who may fall within overtime or narrow nonprofit-related exemptions.
- Federal FLSA coverage and exemptions may independently apply.
- Misclassification can create back wages, overtime, penalties, and recordkeeping liability.
Last verified: 2026-08-08
Official sources: Montana Department of Labor & Industry, Employment Standards Division and 1 more
View official sources (2)
Run raffles, bingo, casino nights, and alcohol events
Applies to fundraising events that involve games of chance or alcohol. Offline raffles, online raffles, casino nights, ordinary bingo and special bingo sessions are five separate systems with five separate authorities, and a Form 46 online-raffle registration authorizes online raffles rather than online gambling generally. Alcohol is a Department of Revenue permit and is not covered by any gambling authorization. Two questions in this group remain VERIFICATION IN PROGRESS.
Apply Montana's ordinary raffle rules to the offline raffle and do not assume the online-raffle Form 46 registration is the general raffle permit. Eligibility, ticket sales, drawing, prize, records, and use-of-proceeds rules remain activity-specific.
- Deadline
- Before conducting the raffle and throughout ticket sales/drawing.
- Fee
- No universal ordinary offline-raffle filing fee established by the cited current forms index.
- Filing agency
- Montana Department of Justice, Gambling Control Division
- Frequency
- Event-triggered
- How to comply
- Follow current Gambling Control Division raffle guidance and records requirements.
- Official form or portal
- Gambling Control Division raffle guidance
Applies to: A qualifying nonprofit conducting a traditional in-person or otherwise non-online raffle in Montana.
- Online ticket sales invoke the separate online-raffle registration system; alcohol prizes require separate alcohol analysis.
- An unlawful raffle can constitute prohibited gambling and can expose the organization to enforcement.
Last verified: 2026-08-08
Official sources: Montana Department of Justice, Gambling Control Division and 2 more
View official sources (3)
A nonprofit must register with the Montana Gambling Control Division using Form 46 before conducting an online raffle. The current Form 46 describes the registration as one-time.
- Deadline
- Before the organization conducts its first online raffle.
- Fee
- No registration fee is stated on the current Form 46 reviewed.
- Filing agency
- Montana Department of Justice, Gambling Control Division
- Frequency
- One-time registration; individual raffles remain subject to ongoing rules
- How to comply
- Submit Form 46 with the required nonprofit-status documentation.
- Official form or portal
- Form 46 — Nonprofit Online Raffle Registration Form
Applies to: A qualifying nonprofit organization that intends to sell raffle tickets online in Montana.
- Offline raffles and casino nights use separate rules; registration does not authorize other online gambling.
- Conducting online gambling without the authorized nonprofit-raffle registration can violate Montana gambling law.
Last verified: 2026-08-08
Official sources: Montana Department of Justice, Gambling Control Division and 2 more
View official sources (3)
Attach the nonprofit-status documentation required by Form 46, such as the identified Montana Secretary of State or IRS documentation, so the Gambling Control Division can verify eligibility.
- Deadline
- With Form 46 before online raffle activity.
- Fee
- No separate attachment fee stated.
- Filing agency
- Montana Department of Justice, Gambling Control Division
- Frequency
- One time
- How to comply
- Submit Form 46 and required supporting documents to GCD.
- Official form or portal
- Form 46 — Nonprofit Online Raffle Registration Form
Applies to: A nonprofit filing Form 46.
- Eligibility documentation does not substitute for compliance with each raffle's operational rules.
- An incomplete registration can be rejected or leave the organization unauthorized for online raffle sales.
Last verified: 2026-08-08
View official source
Current GCD guidance permits credit-card payment for nonprofit online raffle ticket purchases under the current rule posture. Preserve the raffle-specific registration and recordkeeping conditions.
- Deadline
- During a registered online raffle.
- Fee
- Processor charges may apply; no state payment fee stated.
- Filing agency
- Montana Department of Justice, Gambling Control Division
- Frequency
- Per raffle
- How to comply
- Use the registered online-raffle method and maintain transaction records.
- Official form or portal
- Registered online-raffle platform under Form 46 rules
Applies to: A registered nonprofit conducting a Montana online raffle.
- This does not authorize credit-card wagering for other forms of gambling.
- Using online payment for an unregistered or otherwise unlawful raffle can create gambling violations.
Last verified: 2026-08-08
Official sources: Montana Department of Justice, Gambling Control Division and 1 more
View official sources (2)
Current Form 46 guidance allows an out-of-state online raffle sale only when the purchaser's jurisdiction permits that transaction. Do not treat Montana registration as nationwide authorization.
- Deadline
- Before accepting an out-of-state online ticket sale.
- Fee
- No Montana geographic-review fee stated.
- Filing agency
- Montana Department of Justice, Gambling Control Division
- Frequency
- Per transaction/campaign
- How to comply
- Configure the online raffle to respect purchaser-jurisdiction restrictions and retain records.
- Official form or portal
- Online raffle platform; Form 46 compliance records
Applies to: A registered Montana nonprofit offering online raffle tickets to purchasers outside Montana.
- Internet location/geolocation and platform implementation may require additional confirmation.
- An out-of-state sale can violate the purchaser jurisdiction's gambling law even if the Montana organization is registered.
Last verified: 2026-08-08
View official source
Maintain the required raffle records for 12 months and use proceeds for the permitted charitable purposes/prizes rather than impermissible administrative uses.
- Deadline
- Maintain records for 12 months after the raffle; apply proceeds as required.
- Fee
- No separate recordkeeping fee stated.
- Filing agency
- Montana Department of Justice, Gambling Control Division
- Frequency
- Per raffle
- How to comply
- Maintain raffle terms, sales, drawing, winner, prize, and proceeds records.
- Official form or portal
- Form 46 compliance records
Applies to: A nonprofit conducting an online raffle after Form 46 registration.
- Other nonprofit accounting and donor-restriction rules can require longer retention.
- Poor records or improper use of proceeds can create gambling-control violations.
Last verified: 2026-08-08
Official sources: Montana Department of Justice, Gambling Control Division and 1 more
View official sources (2)
Apply to the Gambling Control Division using Form 11 and pay the current $25 casino-night permit fee.
- Deadline
- Application must be received at least 10 working days before the event.
- Fee
- $25.
- Filing agency
- Montana Department of Justice, Gambling Control Division
- Frequency
- Per permitted event/annual event structure
- How to comply
- Submit Form 11 with nonprofit-status documentation and event rules.
- Official form or portal
- Form 11 — Casino Night Permit Application
Applies to: An eligible nonprofit conducting a casino-night fundraising event.
- The permit is not a general gambling license and does not replace liquor authorization.
- Conducting an unpermitted casino night can violate Montana gambling law.
Last verified: 2026-08-08
Official sources: Montana Department of Justice, Gambling Control Division and 2 more
View official sources (3)
Current Form 11 limits the permit structure to either one session of up to 12 consecutive hours or two separate sessions of up to six hours each in the same calendar year, with the two sessions not on the same day.
- Deadline
- At event scheduling and during the permitted session.
- Fee
- Included in the $25 permit.
- Filing agency
- Montana Department of Justice, Gambling Control Division
- Frequency
- Per calendar year/event
- How to comply
- Schedule and conduct the event within the permit limits.
- Official form or portal
- Form 11 — Casino Night Permit
Applies to: A nonprofit holding a permitted casino night.
- Special bingo sessions and ordinary bingo are separate systems.
- Exceeding the permit's session limits can make the event unauthorized.
Last verified: 2026-08-08
View official source
Current Form 11 permits specified live card games, bingo/keno, and raffles under the casino-night structure and does not authorize prohibited games such as blackjack, craps, or roulette.
- Deadline
- During the casino-night event.
- Fee
- Included in permit fee.
- Filing agency
- Montana Department of Justice, Gambling Control Division
- Frequency
- Per event
- How to comply
- List event games in the permit application and operate only authorized games.
- Official form or portal
- Form 11
Applies to: A nonprofit conducting a permitted casino night.
- Other lawful gambling activities may have their own licenses/permits and are not created by the casino-night permit.
- Offering a prohibited game can create illegal gambling and permit-enforcement exposure.
Last verified: 2026-08-08
Official sources: Montana Department of Justice, Gambling Control Division and 1 more
View official sources (2)
Current Form 11 requires the event to be managed/operated by uncompensated organization members and limits administrative expenses so that proceeds are used for the authorized civic, charitable, or educational purposes.
- Deadline
- During the event and when accounting for proceeds.
- Fee
- Administrative expenses may not exceed the current Form 11 limit of 50% of proceeds.
- Filing agency
- Montana Department of Justice, Gambling Control Division
- Frequency
- Per event
- How to comply
- Use qualified unpaid members and maintain event accounting.
- Official form or portal
- Form 11; Form 12
Applies to: A nonprofit holding a casino-night permit.
- Ordinary compensation unrelated to casino-night operation is not resolved by this fact.
- Improper staffing or use of proceeds can violate permit conditions and gambling law.
Last verified: 2026-08-08
Official sources: Montana Department of Justice, Gambling Control Division and 1 more
View official sources (2)
Complete Form 12 and submit the casino-night financial report to the Gambling Control Division within 30 days after the event.
- Deadline
- Within 30 days after the casino-night event.
- Fee
- No separate report fee stated.
- Filing agency
- Montana Department of Justice, Gambling Control Division
- Frequency
- Per event
- How to comply
- Submit Form 12 with the required financial information.
- Official form or portal
- Form 12 — Casino Night Reporting Form
Applies to: A nonprofit that conducted a permitted casino night.
- Keep underlying financial records even after the report is filed.
- Late or missing reporting can jeopardize future permits and create gambling-control enforcement issues.
Last verified: 2026-08-08
Official sources: Montana Department of Justice, Gambling Control Division and 2 more
View official sources (3)
Use the current Gambling Control Division bingo operator/licensing workflow for ordinary live bingo. Form 25 appears in the current forms inventory for bingo/keno operations, while Form 38 is a separate special-session request.
- Deadline
- Before conducting licensed live bingo.
- Fee
- Current fee depends on the specific bingo license/permit and should be taken from the current form/portal.
- Filing agency
- Montana Department of Justice, Gambling Control Division
- Frequency
- License/renewal as applicable
- How to comply
- Use the current GCD bingo operator form and guidance.
- Official form or portal
- Form 25 / current bingo operator licensing workflow
Applies to: A nonprofit conducting live bingo outside a casino-night structure.
- Casino-night bingo and special bingo sessions use different authority.
- Operating outside the applicable bingo license can constitute unlawful gambling.
Last verified: 2026-08-08
Official sources: Montana Department of Justice, Gambling Control Division and 2 more
View official sources (3)
Form 38 is the special bingo session form; it is not a substitute for the ordinary bingo operator license.
- Deadline
- Before the special session under the current form instructions.
- Fee
- Fee, if any, depends on the current Form 38 instructions.
- Filing agency
- Montana Department of Justice, Gambling Control Division
- Frequency
- Event-triggered
- How to comply
- Submit current Form 38 through GCD when the special-session conditions apply.
- Official form or portal
- Form 38 — Special Bingo Session
Applies to: A licensed/eligible bingo operator seeking a special bingo session under current GCD rules.
- Ordinary bingo and casino-night bingo remain separate.
- Using the special-session form without the underlying eligibility can leave the event unauthorized.
Last verified: 2026-08-08
Official sources: Montana Department of Justice, Gambling Control Division and 1 more
View official sources (2)
Montana DOR provides a special permit path allowing a qualifying nonprofit to sell beer and table wine at an approved event, subject to event, service, and local-law-enforcement approval conditions.
- Deadline
- Before the alcohol event; exact application lead time is separately review-required because the current form is internally inconsistent.
- Fee
- $10 per day.
- Filing agency
- Montana Department of Revenue, Alcoholic Beverage Control Division
- Frequency
- Per event
- How to comply
- Apply through TAP or submit current Form SPECPERM with required local law-enforcement approval.
- Official form or portal
- Form SPECPERM — Special Permit Application to Sell Beer and Table Wine; TAP
Applies to: A qualifying nonprofit, including a §501(c)(3) organization, selling beer or table wine at a temporary event.
- The permit does not authorize every beverage, every location, or alcohol raffles/auctions; those need separate analysis.
- Selling alcohol without the required permit can create licensing and enforcement violations.
Last verified: 2026-08-08
Official sources: Montana Department of Revenue, Alcoholic Beverage Control Division and 1 more
View official sources (2)
Current DOR guidance limits the qualifying §501(c)(3) nonprofit special-permit path to 12 permits per calendar year.
- Deadline
- Across each calendar year.
- Fee
- $10 per permitted day under the current special-permit schedule.
- Filing agency
- Montana Department of Revenue, Alcoholic Beverage Control Division
- Frequency
- Annual cap
- How to comply
- Track permits by calendar year and apply separately for each event.
- Official form or portal
- Form SPECPERM; TAP
Applies to: A §501(c)(3) nonprofit using Montana temporary beer/table-wine special permits.
- Other licensee/caterer routes may be separate and must be analyzed on their own terms.
- Exceeding the annual permit limit can leave later events unauthorized.
Last verified: 2026-08-08
Official sources: Montana Department of Revenue, Alcoholic Beverage Control Division and 1 more
View official sources (2)
Use the permit only at the approved event area and follow the on-premises sale/service and local approval conditions stated by Alcoholic Beverage Control.
- Deadline
- During the approved event.
- Fee
- Included in the $10-per-day permit fee.
- Filing agency
- Montana Department of Revenue, Alcoholic Beverage Control Division
- Responsible party
- Montana Department of Revenue, Alcoholic Beverage Control Division; local law enforcement
- Frequency
- Per event
- How to comply
- Obtain local law-enforcement signoff and operate within the approved area/time.
- Official form or portal
- Form SPECPERM
Applies to: A nonprofit operating under a Montana beer/table-wine special permit.
- Dry/local restrictions and other local approvals remain separate.
- Service outside the permit's scope can create alcohol-law violations.
Last verified: 2026-08-08
Official sources: Montana Department of Revenue, Alcoholic Beverage Control Division and 1 more
View official sources (2)
Current Form SPECPERM generally limits the event to a maximum of three days, with a separate one-fair-per-year branch that may extend to seven days.
- Deadline
- At event planning and permit application.
- Fee
- $10 per day.
- Filing agency
- Montana Department of Revenue, Alcoholic Beverage Control Division
- Frequency
- Per event
- How to comply
- State the event dates on Form SPECPERM and stay within the approved duration.
- Official form or portal
- Form SPECPERM
Applies to: A nonprofit applying for the beer/table-wine special permit.
- The application lead time is separately unresolved because the same form contains inconsistent wording.
- Operating outside the approved duration can violate the permit.
Last verified: 2026-08-08
Official sources: Montana Department of Revenue, Alcoholic Beverage Control Division and 1 more
View official sources (2)
The current official Form SPECPERM contains conflicting timing instructions: one part says submit no later than five business days before the event, while the checklist refers to at least one week. Use a conservative lead time and confirm the current deadline with Alcoholic Beverage Control.
- Deadline
- Current form conflict: five business days versus at least one week before the event.
- Fee
- $10 per day permit fee; no separate late fee established.
- Filing agency
- Montana Department of Revenue, Alcoholic Beverage Control Division
- Frequency
- Per event
- How to comply
- Submit through TAP/Form SPECPERM early enough to satisfy the more conservative instruction and obtain confirmation.
- Official form or portal
- Form SPECPERM; TAP
Applies to: A nonprofit applying for a Montana special permit to sell beer/table wine.
- This conflict concerns lead time only; the permit eligibility and $10/day fee are independently verified.
- Using the wrong deadline can cause an event permit to be denied or unavailable in time.
Verification in progress. Safe approach: Submit early enough to satisfy the more conservative instruction and confirm the operative deadline with Alcoholic Beverage Control. Unresolved: Whether current Form SPECPERM must be submitted five business days or at least one week before the event. Why the official evidence is insufficient: The same current official form contains both formulations. Needed to resolve: Montana DOR Alcoholic Beverage Control Division, revised Form SPECPERM or written confirmation. Risk if this is treated as settled: Using the shorter period without confirmation can leave an alcohol fundraiser unpermitted.
Last verified: 2026-08-08
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Montana Department of Revenue, Alcoholic Beverage Control Division and 1 more
View official sources (2)
The reviewed current nonprofit special-permit materials establish temporary beer/table-wine sales but do not directly establish a universal donated-alcohol, auction, or raffle-prize route. Confirm the transaction with Alcoholic Beverage Control and Gambling Control as applicable.
- Deadline
- Before accepting, transferring, auctioning, or raffling alcohol.
- Fee
- No universal fee confirmed; a separate special permit or licensed-vendor path may carry fees.
- Filing agency
- Montana Department of Revenue, Alcoholic Beverage Control Division
- Responsible party
- Montana Department of Revenue, Alcoholic Beverage Control Division; Montana Department of Justice, Gambling Control Division
- Frequency
- Event-triggered
- How to comply
- Obtain agency confirmation and any required license/permit before the fundraising activity.
- Official form or portal
- Current ABC/GCD approval or permit as applicable
Applies to: A nonprofit proposing to accept donated alcohol or raffle/auction alcohol as a fundraising prize.
- A lawful special permit to sell beer/table wine does not automatically authorize alcohol as a raffle or auction prize.
- An unsupported assumption can create both alcohol and gambling violations.
Verification in progress. Safe approach: Confirm Alcoholic Beverage Control and, for raffles, Gambling Control requirements before accepting or transferring alcohol. Unresolved: Complete legal path for donated alcohol and alcohol used as a raffle or auction item. Why the official evidence is insufficient: Current special-permit and gambling materials do not directly establish one universal nonprofit route. Needed to resolve: Montana DOR Alcoholic Beverage Control Division; Montana DOJ Gambling Control Division. Risk if this is treated as settled: An unsupported assumption can create simultaneous alcohol and gambling violations.
Last verified: 2026-08-08
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Montana Department of Revenue, Alcoholic Beverage Control Division and 2 more
View official sources (3)
Lobby and handle campaign or ballot activity
Applies when the organization tries to influence Montana legislation, spends on a ballot issue, or comes near candidate activity. Montana lobbying and Montana campaign finance are two systems with different triggers and different forms, and the federal section 501(c)(3) candidate prohibition is a third rule that neither of them replaces. The current lobbying threshold is $3,000 for the 2025 to 2026 biennium, and official Montana pages that still display lower figures do not control.
The current Montana lobbying threshold is $3,000 for the 2025–2026 biennium. Use the current statute/forms/FAQ and do not rely on stale official guides that still display lower prior thresholds.
- Deadline
- When lobbying compensation or principal payments reach the applicable statutory threshold in the current biennium.
- Fee
- Threshold: $3,000 or more under the current COPP formulations; license fee is separately $150.
- Filing agency
- Montana Commissioner of Political Practices
- Frequency
- Biennial/current
- How to comply
- Track compensation/payments and file through the COPP lobbying system when the threshold is met.
- Official form or portal
- COPP L-1/L-2/L-3 forms; lobbying electronic reporting system
Applies to: A nonprofit, principal, or individual evaluating Montana lobbying registration for the 2025–2026 biennium.
- The threshold is adjusted each biennium under §5-7-112; do not encode $3,000 permanently.
- Failure to register/license after the threshold is met can create COPP enforcement exposure.
Last verified: 2026-08-08
Official sources: Montana Legislature and 4 more
View official sources (5)
File the L-1 lobbyist license within five business days after the current trigger and pay the $150 license fee unless a statutory fee waiver applies.
- Deadline
- Within five business days after the licensing trigger.
- Fee
- $150, subject to the statutory waiver procedure.
- Filing agency
- Montana Commissioner of Political Practices
- Frequency
- Biennial/license period
- How to comply
- File the current L-1 through the COPP lobbying reporting system.
- Official form or portal
- L-1 Lobbyist License Application
Applies to: An individual who becomes a lobbyist under Montana law and reaches the current licensing trigger.
- The license expires at the end of the even-numbered year; special-session requirements must be checked against current COPP guidance.
- Unlicensed lobbying can produce enforcement and reporting violations.
Last verified: 2026-08-08
Official sources: Montana Legislature and 2 more
View official sources (3)
A principal must complete the applicable L-2/L-3 authorization/registration within the current five-business-day period after the qualifying trigger, using the correct threshold branch.
- Deadline
- Within five business days after the applicable principal trigger.
- Fee
- No separate principal license fee stated here; the lobbyist license fee is separately $150.
- Filing agency
- Montana Commissioner of Political Practices
- Frequency
- Biennial/event-triggered
- How to comply
- File current L-2/L-3 forms through COPP's lobbying system.
- Official form or portal
- L-2 / L-3 lobbying principal forms
Applies to: A nonprofit that becomes a lobbying principal under the current Montana threshold and payment/authorization rules.
- Individual-lobbyist and aggregate principal trigger branches should not be merged.
- Failure to register/authorize can create COPP enforcement and reporting issues.
Last verified: 2026-08-08
Official sources: Montana Commissioner of Political Practices and 2 more
View official sources (3)
As of October 1, 2025, current COPP guidance requires L-5 lobbying financial reports to be filed electronically through the current lobbying reporting system.
- Deadline
- According to the current COPP lobbying reporting calendar after October 1, 2025.
- Fee
- No separate electronic filing fee stated.
- Filing agency
- Montana Commissioner of Political Practices
- Frequency
- Recurring when reportable
- How to comply
- File L-5 electronically through the current COPP lobbying reporting service.
- Official form or portal
- L-5 Lobbying Financial Report; PLORS/current lobbying system
Applies to: A lobbying principal or other filer required to submit Montana L-5 financial reports.
- The precise report dates depend on the current calendar and session/activity posture; do not flatten them into one monthly date.
- Late or missing reports can create COPP compliance/enforcement issues.
Last verified: 2026-08-08
Official sources: Montana Commissioner of Political Practices and 2 more
View official sources (3)
Montana law prohibits a corporation from making a contribution to a candidate directly or through an intermediary. A separate segregated fund may be used only within the statutory conditions.
- Deadline
- Before any candidate contribution or related transaction.
- Fee
- No filing fee; contribution itself is prohibited from corporate funds.
- Filing agency
- Montana Commissioner of Political Practices
- Frequency
- Continuous
- How to comply
- Separate permissible issue advocacy/independent activity from prohibited candidate contributions and use COPP guidance for any segregated fund.
- Official form or portal
- COPP/CERS as applicable
Applies to: A Montana nonprofit corporation considering candidate-related political spending.
- This state rule is separate from the federal §501(c)(3) candidate-intervention prohibition.
- An unlawful corporate contribution can result in civil penalties.
Last verified: 2026-08-08
Official sources: Montana Legislature and 1 more
View official sources (2)
Federal §501(c)(3) organizations may not participate or intervene in candidate political campaigns. Montana campaign-finance registration or reporting does not make federally prohibited candidate activity permissible.
- Deadline
- Continuous while §501(c)(3) recognition is held.
- Fee
- No state filing fee created by the federal prohibition.
- Filing agency
- Montana Commissioner of Political Practices
- Responsible party
- Internal Revenue Service; Montana Commissioner of Political Practices for separate state reporting
- Frequency
- Continuous
- How to comply
- Apply federal tax restrictions first, then separately analyze Montana campaign-finance consequences for any permitted issue or independent activity.
- Official form or portal
- IRS political campaign intervention guidance; CERS if state reporting applies
Applies to: An organization recognized under federal §501(c)(3).
- Nonpartisan voter education and ballot-issue advocacy require their own federal/state analysis.
- Candidate campaign intervention can jeopardize federal tax-exempt status and create excise-tax consequences.
Last verified: 2026-08-08
Official sources: Internal Revenue Service and 1 more
View official sources (2)
Use the current COPP committee classification and registration process rather than assuming every issue-advocacy communication creates a committee. When a committee trigger occurs, register electronically in CERS using the appropriate form, including C-2/C-6 workflows.
- Deadline
- C-2 is due within five days after the applicable treasurer/qualifying expenditure trigger under current COPP guidance; other committee forms follow their specific trigger.
- Fee
- No universal registration fee stated.
- Filing agency
- Montana Commissioner of Political Practices
- Frequency
- Event-triggered
- How to comply
- Register and report through CERS using the correct committee form.
- Official form or portal
- CERS; C-2; C-6
Applies to: A nonprofit whose Montana ballot-issue, independent-expenditure, electioneering, or other political activity creates a political-committee registration obligation.
- Ballot-issue advocacy that does not meet a statutory committee trigger should not be converted into a committee by assumption.
- Failure to register can lead to enforcement and makes later reports incomplete.
Last verified: 2026-08-08
Official sources: Montana Commissioner of Political Practices and 3 more
View official sources (4)
File required contribution/expenditure reports electronically through CERS and use the current COPP reporting calendar for the election and committee type.
- Deadline
- On the applicable dates under §13-37-226 and the current 2026 reporting calendar.
- Fee
- No universal report filing fee stated.
- Filing agency
- Montana Commissioner of Political Practices
- Frequency
- Recurring during political activity/election cycle
- How to comply
- File electronically through CERS unless a statutory waiver/technical exception applies.
- Official form or portal
- CERS; applicable C-6/C-5/C-7/C-7E reports
Applies to: A nonprofit-affiliated or other political committee subject to Montana reporting.
- Local-office/issue reporting has a separate $500 aggregate trigger branch in §13-37-226(5).
- Late or missing reports can trigger COPP enforcement and other statutory consequences.
Last verified: 2026-08-08
Official sources: Montana Legislature and 3 more
View official sources (4)
Under current §13-37-226, a political committee must file the rapid contribution report within two business days for a contribution of $500 or more received between the 25th day of the month before the election and the day before the election.
- Deadline
- Within two business days after receipt when the amount is at least $500 and within the statutory pre-election window.
- Fee
- Threshold: $500 or more; no report fee stated.
- Filing agency
- Montana Commissioner of Political Practices
- Frequency
- Event-triggered
- How to comply
- File electronically through CERS using the current C-7 workflow.
- Official form or portal
- C-7; CERS
Applies to: A political committee or joint fundraising committee receiving a reportable contribution during the pre-election window.
- Candidate rapid-reporting amounts use a different contribution-limit operator; this fact is for political committees/joint fundraising committees.
- Late rapid reporting can create campaign-finance enforcement exposure.
Last verified: 2026-08-08
Official sources: Montana Legislature and 2 more
View official sources (3)
Under current §13-37-226, a political committee must file the rapid expenditure notice within two business days for an expenditure of $500 or more made between the 25th day of the month before the election and the day before the election.
- Deadline
- Within two business days after the expenditure when amount is at least $500 and within the statutory window.
- Fee
- Threshold: $500 or more; no report fee stated.
- Filing agency
- Montana Commissioner of Political Practices
- Frequency
- Event-triggered
- How to comply
- File electronically through CERS using the current C-7E workflow.
- Official form or portal
- C-7E; CERS
Applies to: A political committee or joint fundraising committee making a reportable expenditure during the pre-election window.
- Candidate rapid expenditure thresholds use a different statutory measure.
- Late rapid reporting can create campaign-finance enforcement exposure.
Last verified: 2026-08-08
Official sources: Montana Legislature and 2 more
View official sources (3)
Current law requires the specified local-office/local-issue reports only when total contributions received or total funds expended for all elections in a campaign exceeds $500.
- Deadline
- When local campaign receipts or expenditures exceed $500; then follow the applicable reporting schedule.
- Fee
- Threshold: greater than $500.
- Filing agency
- Montana Commissioner of Political Practices
- Frequency
- Campaign/election cycle
- How to comply
- Use CERS and the applicable local reporting calendar when the threshold is exceeded.
- Official form or portal
- CERS; applicable committee reports
Applies to: A political committee dealing only with a particular local issue or local candidate under §13-37-226(5).
- This is a local-campaign reporting branch and does not replace statewide ballot-issue rules.
- Misapplying the local threshold can cause missed reporting or unnecessary filings.
Last verified: 2026-08-08
Official sources: Montana Legislature and 2 more
View official sources (3)
Current ARM 44.11.507 prohibits knowingly soliciting or enabling foreign-national financial involvement in a statewide ballot-issue campaign. Do not extend this rule to local ballot measures without separate authority.
- Deadline
- Before soliciting, accepting, or facilitating covered financial involvement in a statewide ballot-issue campaign.
- Fee
- No filing fee stated by the rule.
- Filing agency
- Montana Commissioner of Political Practices
- Frequency
- Continuous during covered campaign
- How to comply
- Use COPP's current campaign-finance process and preserve records supporting compliance.
- Official form or portal
- CERS/COPP records as applicable
Applies to: A committee, individual, or entity involved in a Montana statewide ballot-issue campaign.
- This fact states the rule's statewide-ballot scope only; detailed certification mechanics are separately unresolved.
- Covered foreign involvement can create enforcement under the rule.
Last verified: 2026-08-08
View official sources (2)
The current rule establishes the statewide-ballot foreign-interference prohibition, but the complete certification/attestation workflow, covered entity thresholds, and operational records were not fully confirmed from a current direct form in the reviewed sources. Preserve a verification-in-progress implementation posture.
- Deadline
- Before covered contributions/expenditures or other financial involvement when documentation may be required.
- Fee
- No universal fee confirmed.
- Filing agency
- Montana Commissioner of Political Practices
- Frequency
- Event-triggered
- How to comply
- Use current COPP guidance/CERS and obtain confirmation for the specific statewide ballot campaign.
- Official form or portal
- ARM 44.11.507; current COPP/CERS guidance
Applies to: A nonprofit or committee participating in a statewide Montana ballot-issue campaign and potentially subject to foreign-interference documentation requirements.
- Do not generalize the rule to local ballot measures.
- Overstating a certification requirement can invent a filing; understating it can miss a material statewide-ballot compliance duty.
Verification in progress. Safe approach: Apply the statewide-ballot foreign-interference prohibition and obtain current COPP implementation instructions for the specific campaign. Unresolved: Exact certification/attestation thresholds, timing, and records implementing ARM 44.11.507. Why the official evidence is insufficient: The current rule verifies the statewide-ballot prohibition but reviewed direct operational materials did not fully establish a universal certification checklist. Needed to resolve: Montana Commissioner of Political Practices current rule guidance/forms/CERS instructions. Risk if this is treated as settled: An overbroad checklist could invent filings; an incomplete one could miss a material statewide-ballot obligation.
Last verified: 2026-08-08
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
Check local and specialized requirements
Applies to the city or county where the organization actually operates. Montana issues no statewide general business license, which moves the question to local government. Billings and Helena appear here only as worked examples of what a Montana locality asks for, never as statewide rules.
Montana Commerce states that no state agency issues a general business license and that city/county offices handle general business licensing. State professional and activity-specific licenses remain separate.
- Deadline
- Before beginning local business activity where the local jurisdiction requires a license.
- Fee
- Varies locally.
- Filing agency
- Montana Department of Commerce
- Responsible party
- Montana Department of Commerce; applicable city or county
- Frequency
- Local/event-triggered
- How to comply
- Check the city/county business-license office and separately check state activity/professional licensing.
- Official form or portal
- Applicable city/county business-license process
Applies to: A nonprofit starting ordinary business operations in Montana.
- This is not a statement that no state activity-specific license exists.
- Operating without a required local license can create local penalties or closure orders.
- Idaho local business license required in some cases
- Arizona local business license varies by locality
Last verified: 2026-08-08
Official sources: Montana Department of Commerce and 1 more
View official sources (2)
Billings requires a local business license under its city process on or before business commences when the local trigger applies.
- Deadline
- On or before business commences under the Billings rule.
- Fee
- Local fee depends on the current Billings license category.
- Filing agency
- City of Billings
- Frequency
- Local
- How to comply
- Apply through the City of Billings business-license process.
- Official form or portal
- City of Billings Business License
Applies to: A nonprofit conducting or basing business activity within the City of Billings when the city licensing rule applies.
- This is a Billings example only and must not be generalized statewide.
- Operating without a required local license can result in local enforcement.
Last verified: 2026-08-08
Official sources: City of Billings and 1 more
View official sources (2)
Use Helena's current special-event permit process for qualifying events and coordinate other city approvals such as streets, parks, fire, food, or alcohol when the event facts trigger them.
- Deadline
- Before the event under the current Helena application lead time for the event category.
- Fee
- Local fee varies by event and associated permits.
- Filing agency
- City of Helena
- Frequency
- Local/event-triggered
- How to comply
- Apply through the City of Helena special-event permit process.
- Official form or portal
- City of Helena Special Event Permit
Applies to: A nonprofit staging an event in Helena that falls within the city's special-event permit system.
- This is a representative local example; it does not establish a statewide event permit.
- Missing local approvals can cause event denial, restrictions, or local penalties.
Last verified: 2026-08-08
Official sources: City of Helena and 1 more
View official sources (2)
Dissolve and close accounts
Filing dissolution papers with the Secretary of State ends the corporation and closes nothing else. Corporate approval, the Attorney General notice, the dissolution filing itself and the winding up are four distinct steps, and every tax, withholding, unemployment, gaming, alcohol, lobbying, campaign and local account closes on its own.
Authorize dissolution under §35-2-721: board approval is required, member approval applies when the corporation has members, and any person whose articles-based approval is required must also approve. The plan of dissolution must identify asset recipients after creditors are paid.
- Deadline
- Before filing Articles of Dissolution.
- Fee
- No separate internal approval fee.
- Responsible party
- Internal corporate governance; Montana Secretary of State
- Frequency
- One time
- How to comply
- Use properly noticed board/member action and a written plan of dissolution.
- Official form or portal
- Plan of dissolution; board/member resolutions
Applies to: A domestic Montana nonprofit choosing to dissolve voluntarily.
- Voting requirements may be increased by the articles/bylaws; mutual insurer rules are separate.
- A filing made without the required authorization can be defective and can jeopardize lawful winding up.
Last verified: 2026-08-08
View official source
Give the Montana Attorney General the statutory notice at or before delivering Articles of Dissolution to the Secretary of State.
- Deadline
- At or before filing Articles of Dissolution.
- Fee
- No separate AG notice fee stated; Articles of Dissolution currently have no SOS filing fee.
- Filing agency
- Montana Attorney General
- Responsible party
- Montana Attorney General; Montana Secretary of State
- Frequency
- One time
- How to comply
- Deliver the AG notice and preserve proof for the dissolution filing.
- Official form or portal
- Attorney General notice; Articles of Dissolution
Applies to: A public benefit or religious Montana nonprofit corporation dissolving voluntarily.
- Mutual benefit corporations follow different charitable-asset rules.
- The dissolution filing must confirm the required notice for public benefit or religious corporations.
Last verified: 2026-08-08
Official sources: Montana Legislature and 2 more
View official sources (3)
Do not transfer assets until 20 days after the Attorney General receives the dissolution notice unless the Attorney General consents or indicates no action in a manner that lawfully shortens the period; provide post-transfer recipient information as required.
- Deadline
- 20 days after AG notice before covered asset transfer unless shortened under §35-2-722.
- Fee
- No separate fee stated.
- Filing agency
- Montana Attorney General
- Frequency
- One time during winding up
- How to comply
- Retain AG correspondence and recipient/asset-transfer records.
- Official form or portal
- Attorney General dissolution notice and transfer records
Applies to: A dissolving public benefit or religious corporation transferring assets during liquidation.
- This 20-day period is specific to dissolution asset transfers and must not be generalized to all corporate transactions.
- Premature or misdirected charitable-asset transfers can trigger regulator action and restitution exposure.
Last verified: 2026-08-08
Official sources: Montana Legislature and 1 more
View official sources (2)
File Articles of Dissolution containing the statutory approval statements. A public benefit or religious corporation must state that the required Attorney General notice was given.
- Deadline
- After dissolution is authorized and after satisfying the AG-notice filing condition when applicable.
- Fee
- No fee on the current Secretary of State fee schedule.
- Filing agency
- Montana Secretary of State
- Frequency
- One time
- How to comply
- File through Montana Business Filings using the dissolution workflow.
- Official form or portal
- Articles of Dissolution; Montana Business Filings
Applies to: A Montana nonprofit that has properly authorized voluntary dissolution.
- The filing does not by itself close tax, employer, gaming, alcohol, lobbying, campaign, or local accounts.
- The corporation is not dissolved until the articles become effective.
Last verified: 2026-08-08
Official sources: Montana Legislature and 2 more
View official sources (3)
After dissolution, continue only activities appropriate to winding up: protect assets, provide for liabilities, dispose of property, return conditionally held assets, and distribute remaining assets according to governing documents, legal restrictions, and the public-benefit/religious default in §35-2-725.
- Deadline
- After the effective date of dissolution until winding up is complete.
- Fee
- No separate state winding-up fee stated.
- Responsible party
- Internal corporate governance; Montana Attorney General where charitable assets are involved
- Frequency
- One time closure period
- How to comply
- Use the plan of dissolution, creditor/asset records, and required regulator/account closures.
- Official form or portal
- Plan of dissolution; corporate accounting and asset-transfer records
Applies to: A Montana nonprofit after its Articles of Dissolution become effective.
- Restricted gifts and contractual conditions remain enforceable; a public benefit/religious corporation has statutory default recipients when governing documents do not provide them.
- Improper post-dissolution operations or asset distributions can create director/officer, creditor, or charitable-asset liability.
Last verified: 2026-08-08
Official sources: Montana Legislature and 1 more
View official sources (2)
Close the Montana withholding account through DOR and submit the final MW-3 and required W-2/1099 information within 30 days after ceasing business/payroll as directed by DOR.
- Deadline
- Within 30 days after ceasing the covered business/payroll activity under the DOR account-closure instructions.
- Fee
- Final tax due depends on withheld amounts; no separate account-closure fee stated.
- Filing agency
- Montana Department of Revenue
- Frequency
- One time at closure
- How to comply
- Close the account in TAP/current DOR workflow and submit final reconciliation/information returns.
- Official form or portal
- TAP; final MW-3 and W-2/1099 filing
Applies to: A nonprofit employer permanently ceasing Montana payroll or closing its withholding account.
- Closing withholding does not close UI, workers' compensation, or the corporation itself.
- Leaving the account open can generate future filing notices and delinquency; late final filings can generate penalties.
Last verified: 2026-08-08
Official sources: Montana Department of Revenue and 1 more
View official sources (2)
Use the COPP termination procedure and file the required final L-5 financial report for the terminated relationship when current guidance calls for it.
- Deadline
- At termination and by the current final-report deadline.
- Fee
- No separate termination fee stated.
- Filing agency
- Montana Commissioner of Political Practices
- Frequency
- Event-triggered
- How to comply
- Use the current COPP lobbying system and L-5 final-report workflow.
- Official form or portal
- L-5; lobbying termination workflow
Applies to: A lobbyist or principal ending a Montana lobbying relationship/account.
- Corporate dissolution does not automatically terminate COPP lobbying accounts.
- Failing to close the relationship can leave continuing report obligations and enforcement exposure.
Last verified: 2026-08-08
Official sources: Montana Commissioner of Political Practices and 2 more
View official sources (3)
Articles of Dissolution end the corporate filing path but do not automatically close DOR tax accounts, withholding, UI, workers' compensation coverage, gaming registrations/permits, alcohol permits, lobbying or campaign accounts, or local permits. Complete each applicable final-return, termination, or closure process separately.
- Deadline
- After or in coordination with corporate dissolution, using each account's own final deadline.
- Fee
- Varies by account; withholding final information has a separately verified 30-day deadline.
- Filing agency
- Montana Department of Justice, Gambling Control Division
- Responsible party
- Montana Department of Revenue; Montana Department of Labor & Industry; Montana DOJ Gambling Control Division; Montana Commissioner of Political Practices; applicable local agencies
- Frequency
- One-time closure sequence
- How to comply
- Use each agency's current closure/termination workflow rather than treating Articles of Dissolution as universal closure.
- Official form or portal
- TAP; UI eServices; GCD forms; COPP/CERS; local permit systems as applicable
Applies to: A dissolving Montana nonprofit with one or more state/local regulatory accounts beyond the corporate record.
- Only close accounts actually held by the organization; final tax/UI/gaming/campaign obligations can survive dissolution until completed.
- Open accounts can continue generating filing notices, taxes, reports, benefit charges, or enforcement after corporate dissolution.
Last verified: 2026-08-08
Official sources: Montana Legislature and 6 more
View official sources (7)
Official Sources
87 official sources back the facts on this page.
Recent Montana Compliance Updates
Montana runs its nonprofit obligations as separate systems, and most of the compliance work is refusing to let one system answer for another. Filing Articles of Incorporation creates the Montana nonprofit corporation and settles nothing about federal recognition, income tax, property tax, payroll or any regulated activity. Two things surprise people who arrive from another state. Montana has no general sales tax at all, so there is no nonprofit exemption certificate to chase, and workers' compensation opens on the first covered employee rather than at a multi-employee floor. This overview walks the lifecycle in the order an organization meets it, states the exact fee, deadline and threshold wording the Montana guide carries, and marks the places where the answer is still open.
A Montana nonprofit that has always run a paper raffle at an event, and now wants to sell tickets through its website, is not doing a slightly larger version of the same thing. Montana treats the online raffle as its own system with its own registration. The Gambling Control Division Form 46 registration comes before the first online raffle, it is described as one time, and it authorizes online raffles rather than online gambling generally. Four further conditions ride along with it: what documentation proves eligibility, whether card payment is allowed, whether a ticket can be sold to someone outside Montana, and how long the records are kept.
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 Montana 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.
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