Nebraska
This guide organizes 107 Nebraska nonprofit compliance facts supported by 94 official sources. 2 entries are currently marked Verification in Progress.
107 facts · 105 source verified · 2 in progress · 94 official sources
On this page
- Start Here
- Compact Operational Reference
- Form and classify
- Publish formation and proof
- Governance
- Biennial reporting, status, FATARA, and foreign authority
- Fundraising and charitable oversight
- Income, sales/use, and property tax
- Employer registration and withholding
- UI, workers compensation, new hire, wage, and sick time
- Gaming and alcohol
- Lobbying and campaign finance
- Local and activity-specific licensing
- Dissolution, publication, and closure
- Official Sources
- Recent Compliance Updates
- What can we help with
- Methodology & Disclaimer
Start Here
These are Nebraska’s sixteen highest-priority nonprofit compliance decision points, in the order an organization normally meets them. Some apply at formation or return every two years. Others apply only when the organization hires employees, owns property, runs a lottery or raffle, or winds down, so read each entry’s own applicability line before acting on it. Not every entry applies to every Nebraska nonprofit. The pattern underneath the list is that Nebraska keeps its systems apart and adds one that most states do not have. Filing the articles does not finish formation, because a newspaper notice runs for three successive weeks and the proof of it is a separate filing with its own fee. The corporate report is biennial rather than annual. Federal section 501(c)(3) recognition settles Nebraska income tax and settles neither sales tax nor property tax.
- File Nebraska nonprofit Articles of Incorporation and pay the current written or electronic fee Applies to: A new domestic Nebraska nonprofit corporation.
- Maintain a Nebraska registered agent and registered office continuously Applies to: Domestic and authorized foreign Nebraska nonprofit corporations.
- Publish the Nebraska incorporation notice for three successive weeks Applies to: Every newly incorporated domestic Nebraska nonprofit corporation subject to the Act.
- File proof of incorporation publication with the Secretary of State and separate the state fee from newspaper cost Applies to: A domestic nonprofit after completing the three-week incorporation publication.
- Maintain at least three directors Applies to: Nebraska nonprofit corporations governed by the Act.
- File the Nebraska nonprofit biennial report in odd-numbered years by April 1 and pay the current fee Applies to: Domestic and authorized foreign Nebraska nonprofit corporations.
- Include the Foreign Adversary and Terrorist Agent Registration Act attestation in the nonprofit odd-year biennial report Applies to: Domestic and foreign nonprofit corporations operating in Nebraska and filing §21-19,172 reports.
- Do not add a separate Nebraska AG or SOS charitable-fundraising registration for ordinary solicitation when other entity requirements are satisfied Applies to: An ordinary domestic or foreign charitable nonprofit soliciting contributions in Nebraska while otherwise satisfying applicable entity requirements.
- Do not treat federal section 501(c)(3) recognition as automatic Nebraska sales/use-tax exemption Applies to: A Nebraska nonprofit making purchases or sales.
- File Nebraska Form 451 with the county assessor by December 31 for the ordinary next-year property-tax exemption application Applies to: A qualifying organization seeking permissive property-tax exemption for the next tax year under the ordinary filing path.
- Apply Nebraska nonprofit unemployment coverage at four or more workers in 20 different weeks Applies to: A religious, charitable, educational, or other qualifying nonprofit organization whose services fall within §48-604 and are not excluded.
- Maintain Nebraska workers’ compensation coverage when the nonprofit has one or more covered employees Applies to: A Nebraska nonprofit employer with one or more employees covered by the Nebraska Workers’ Compensation Act.
- Report Nebraska new hires, rehires, temporary/seasonal workers, and covered independent contractors within 20 days Applies to: A Nebraska employer or payer required by the New Hire Reporting Act to report a new employee or covered independent contractor.
- Pay the 2026 Nebraska standard minimum wage of $15 per hour to covered employees Applies to: A nonprofit employer with employees covered by the Nebraska Wage and Hour Act.
- A qualifying Nebraska nonprofit may conduct one small lottery per calendar month with gross proceeds not greater than $15,000 without a state lottery/raffle license Applies to: A qualifying Nebraska nonprofit organization conducting a lottery within the Nebraska Small Lottery and Raffle Act limits.
- Publish Nebraska dissolution notice for three successive weeks with dissolution-specific contents and file proof of publication Applies to: A Nebraska nonprofit corporation dissolving under the Nebraska Nonprofit Corporation Act.
Compact Operational Reference
A summary and navigation device only. Start Here above carries all sixteen primary decision points, and these twelve 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. Paid fundraiser and platform classification has no row, and neither does local solicitation, because both remain VERIFICATION IN PROGRESS. Bingo, pickle cards, alcohol, lobbying, campaign finance, and local permits 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 before corporate existence; $30 written / $25 electronic.File Nebraska nonprofit Articles of Incorporation and pay the current written or electronic fee | $30 written/in-office; $25 electronic. | Before relying on Nebraska corporate existence. | Articles of Incorporation; Corporate Document eDelivery |
| Three successive weeks, then file proof; proof filing $30 written / $25 electronic; newspaper cost private.Publish the Nebraska incorporation notice for three successive weeks · File proof of incorporation publication with the Secretary of State and separate the state fee from newspaper cost | $30 written/in-office; $25 electronic, plus separate private newspaper cost. | After incorporation; complete three successive weeks. | Affidavit/Proof of Publication; Corporate Document eDelivery |
| At least 3 individual directors.Maintain at least three directors | No state filing fee. | At organization and continuously. | Articles; bylaws; minutes; biennial report |
| Odd-numbered years; April 1 statutory due date; $30 written / $25 electronic.File the Nebraska nonprofit biennial report in odd-numbered years by April 1 and pay the current fee | $30 written/in-office; $25 electronic. | April 1 in the applicable odd-numbered year; first-report formula as stated. | Nonprofit Biennial Report; SOS online reporting |
| No separate ordinary AG/SOS charitable-fundraising registration when other entity requirements are satisfied.Do not add a separate Nebraska AG or SOS charitable-fundraising registration for ordinary solicitation when other entity requirements are satisfied | No separate ordinary AG/SOS charitable-fundraising registration fee. | No separate ordinary charity-registration filing before solicitation under the current guidance; other systems remain separately triggered. | No separate ordinary AG/SOS charity-registration form |
| Federal §501(c)(3) status is not automatic Nebraska sales/use-tax exemption.Do not treat federal section 501(c)(3) recognition as automatic Nebraska sales/use-tax exemption | No universal nonprofit sales-tax exemption fee. | Before claiming exempt purchases or treating sales as exempt. | Form 4 process; Form 13 as applicable |
| Form 451 ordinarily due December 31 for next tax year.File Nebraska Form 451 with the county assessor by December 31 for the ordinary next-year property-tax exemption application | No universal state filing fee identified; late penalties/waiver rules are separate. | December 31 preceding the exemption year under the ordinary application path. | Nebraska Exemption Application for Tax Exemption on Real and Personal Property by Qualifying Organizations, Form 451 |
| ≥4 workers in 20 different weeks in current or preceding year, subject to exclusions.Apply Nebraska nonprofit unemployment coverage at four or more workers in 20 different weeks | Contributions depend on assigned UI rate/wages unless reimbursement financing is elected. | When the four-workers/20-different-weeks threshold is met in the current or preceding calendar year. | Nebraska UI Tax / NEworks |
| Coverage generally begins with ≥1 covered employee, subject to exceptions.Maintain Nebraska workers’ compensation coverage when the nonprofit has one or more covered employees | Private insurance premium or self-insurance cost varies; no universal state filing fee. | Before the first covered employee performs work and continuously while coverage is required. | Workers’ compensation insurance / self-insurance approval |
| Report within 20 days; current Nebraska definition includes specified independent contractors without a $600 floor.Report Nebraska new hires, rehires, temporary/seasonal workers, and covered independent contractors within 20 days | No filing fee. | Within 20 days after the individual is hired, rehired, recalled, or begins the reportable independent-contractor relationship. | Nebraska New Hire Reporting Website |
| $15/hour standard rate.Pay the 2026 Nebraska standard minimum wage of $15 per hour to covered employees | $15.00 per hour minimum wage; not a filing fee. | For covered work performed during calendar year 2026. | Nebraska Minimum Wage poster/payroll records |
| Current boundary is $15,000: small activities at/not over limit; license when expected proceeds exceed $15,000.A qualifying Nebraska nonprofit may conduct one small lottery per calendar month with gross proceeds not greater than $15,000 without a state lottery/raffle license · A qualifying Nebraska nonprofit may conduct small raffles with aggregate monthly gross proceeds not greater than $15,000 without a state lottery/raffle license · Obtain a Nebraska Lottery/Raffle license when expected gross proceeds exceed $15,000 and pay the current $30 biennial fee | $30 Lottery/Raffle biennial license; special permits $10 each when separately required. | Before conducting the licensed lottery/raffle and before exceeding the licensing threshold. | Form 50; Form 50H; Supplemental Questionnaire or progressive registration |
Form and classify
Nebraska builds the corporation in one place and grants nothing else there. These ten requirements cover the governing Act, the three statutory classifications, the articles and their contents, the filing fee, incorporators and the corporate name, and the registered agent that has to stay current afterwards. Federal section 501(c)(3) recognition is a separate federal process and does not complete any of them.
Nebraska law creates the state nonprofit corporation. Federal §501(c)(3) recognition is a separate federal status and does not itself complete Nebraska formation, publication, tax, employment, gaming, liquor, or local requirements.
- Deadline
- At formation and whenever federal exempt status is represented.
- Fee
- No separate classification fee.
- Filing agency
- Nebraska Secretary of State
- Responsible party
- Nebraska Secretary of State; Internal Revenue Service
- Frequency
- Continuous
- How to comply
- Form the Nebraska entity and complete separate federal/state/local processes that apply.
- Official form or portal
- Articles of Incorporation; federal exemption application as applicable
Applies to: Organizations forming an ordinary Nebraska charitable corporation and seeking or holding federal §501(c)(3) recognition.
- Other legal forms such as trusts and unincorporated associations are outside this ordinary corporate path.
- Conflating incorporation with federal or state regulatory status can cause unsupported exemption claims and missed filings.
- Colorado nonprofit corporation type required
- Montana nonprofit corporation type required
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 2 more
View official sources (3)
Use the Nebraska Nonprofit Corporation Act for formation, governance, biennial reporting, foreign authority, fundamental transactions, and dissolution unless a special statute controls.
- Deadline
- At formation and before material corporate action.
- Fee
- No separate framework fee.
- Responsible party
- Nebraska Legislature; Nebraska Secretary of State
- Frequency
- Continuous and event-triggered
- How to comply
- Use the current Act and transaction-specific filing.
- Official form or portal
- Nebraska Nonprofit Corporation Act
Applies to: Domestic Nebraska nonprofit corporations and foreign nonprofits subject to the Act while authorized in Nebraska.
- Special-purpose entities can have additional statutes.
- Using the wrong corporate statute can produce defective approvals or filings.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
The articles state whether the corporation is a public benefit, mutual benefit, or religious corporation. That classification affects governance and charitable-asset rules.
- Deadline
- With the Articles of Incorporation.
- Fee
- Included in formation fee.
- Filing agency
- Nebraska Secretary of State
- Frequency
- One time; later amendment if lawfully changed
- How to comply
- State the classification in the articles and keep it consistent with the organization’s actual purposes and structure.
- Official form or portal
- Articles of Incorporation
Applies to: Every new domestic Nebraska nonprofit corporation.
- Existing corporations and foreign corporations use the statutory classification rules for their circumstances.
- A missing or inaccurate designation can cause filing and later governance/asset-disposition errors.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 2 more
View official sources (3)
Nebraska expressly classifies such a corporation as a public benefit corporation. Federal recognition therefore changes the state classification result in this statutory branch, but does not replace the federal application or other Nebraska filings.
- Deadline
- When classification is determined or relied upon.
- Fee
- No separate classification fee.
- Filing agency
- Nebraska Secretary of State
- Frequency
- Continuous
- How to comply
- Apply the ordered branches of §21-19,177 and maintain corporate records consistent with the resulting designation.
- Official form or portal
- Articles; IRS determination evidence as applicable
Applies to: A Nebraska nonprofit not already classified by statute or primarily/exclusively religious and recognized under IRC §501(c)(3).
- The religious and statutory-designation branches take priority; the rule applies only when the earlier branches do not.
- Using another state’s classification logic can misstate governance and charitable-asset obligations.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
A corporation organized for a public or charitable purpose and required on dissolution to distribute assets to a qualifying public or exempt recipient is public benefit; a corporation outside all prior branches is mutual benefit.
- Deadline
- When classification is established or re-evaluated.
- Fee
- No separate fee.
- Filing agency
- Nebraska Secretary of State
- Frequency
- Continuous
- How to comply
- Apply the ordered statutory branches to the corporation’s purpose and dissolution provisions.
- Official form or portal
- Articles of Incorporation
Applies to: A corporation not already classified by statute, religion, or §501(c)(3) recognition.
- A primarily or exclusively religious corporation is classified as religious before these branches are reached.
- Misclassification can alter member, merger, asset-sale, and dissolution procedures.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
The articles must include the corporate name, classification, initial registered office and agent, incorporator names/addresses, whether the corporation will have members, and dissolution-distribution provisions.
- Deadline
- With the Articles of Incorporation.
- Fee
- Included in the formation fee.
- Filing agency
- Nebraska Secretary of State
- Frequency
- One time; amendment if a filed provision changes
- How to comply
- Complete the statutory contents and sign the filing as required.
- Official form or portal
- Articles of Incorporation
Applies to: New domestic Nebraska nonprofit corporations.
- The statute also permits additional provisions such as purpose and initial directors.
- A deficient filing can be rejected and can create later governance or asset-distribution problems.
Last verified: 2026-08-08
View official source
File the nonprofit Articles of Incorporation. The current standard fee is $30 for written/in-office filing and $25 when filed electronically through the Secretary of State’s current electronic channel.
- Deadline
- Before relying on Nebraska corporate existence.
- Fee
- $30 written/in-office; $25 electronic.
- Filing agency
- Nebraska Secretary of State
- Responsible party
- Nebraska Secretary of State, Business Services Division
- Frequency
- One time
- How to comply
- Prepare the signed articles and submit on paper or through Corporate Document eDelivery.
- Official form or portal
- Articles of Incorporation; Corporate Document eDelivery
Applies to: A new domestic Nebraska nonprofit corporation.
- Private legal/professional costs and optional services are separate from the state filing fee.
- No Nebraska nonprofit corporation exists until the filing becomes effective; deficient submissions may be rejected.
- Kansas articles of incorporation required
- Oregon articles of incorporation required
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 3 more
View official sources (4)
One or more persons may act as incorporators. Corporate existence ordinarily begins when the articles are filed. A name reservation is optional and currently costs $30.
- Deadline
- At formation; reservation before formation if desired.
- Fee
- Name reservation: $30; incorporator/effective-date treatment included in formation fee.
- Filing agency
- Nebraska Secretary of State
- Frequency
- One time or event-triggered
- How to comply
- Use the articles and, if needed, the reserved-name filing.
- Official form or portal
- Articles of Incorporation; Application for Reserved Name
Applies to: New domestic Nebraska nonprofit corporations and applicants who want to reserve a name before filing.
- Reservation is not required to form and does not create federal trademark rights.
- An unavailable name or defective formation filing can prevent effective incorporation.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 3 more
View official sources (4)
Maintain the registered agent and registered office required by the Act and keep the public record current.
- Deadline
- At formation or foreign authority and continuously thereafter.
- Fee
- Initial designation included in formation/authority filing.
- Filing agency
- Nebraska Secretary of State
- Responsible party
- Nebraska Secretary of State, Business Services Division
- Frequency
- Continuous
- How to comply
- Designate the agent in the entity filing and file a change when agent or office information changes.
- Official form or portal
- Articles or foreign authority filing; Change of Registered Agent/Office
Applies to: Domestic and authorized foreign Nebraska nonprofit corporations.
- Agent resignation and entity change filings use distinct procedures.
- Failure to maintain required agent/office information can trigger missed service and administrative dissolution or revocation.
- Wyoming registered agent required
- Montana registered agent required
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 2 more
View official sources (3)
Use the designated change filing rather than waiting for the next biennial report. The current entity-filed change fee is $30 written/in-office or $25 online.
- Deadline
- Promptly when the agent or office changes; resignation has its own statutory effective period.
- Fee
- $30 written/in-office; $25 online for entity-filed change.
- Filing agency
- Nebraska Secretary of State
- Responsible party
- Nebraska Secretary of State, Business Services Division
- Frequency
- Event-triggered
- How to comply
- Submit the current change document through paper filing or eDelivery; follow the separate resignation rule if the agent resigns.
- Official form or portal
- Change of Registered Agent/Office; eDelivery
Applies to: A domestic or foreign nonprofit whose registered agent or registered office changes.
- Agent-filed changes/resignation can use different fees and timing; do not merge them with the entity-filed change.
- Stale service information can lead to missed legal notices and status consequences.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 2 more
View official sources (3)
Publish formation and proof
This is the step most often missed, because filing the articles feels like the end of formation and it is not. Nebraska requires a newspaper notice for three successive weeks and then a separate proof filing with the Secretary of State. Amendment, merger, and dissolution each carry their own publication, so read the one that matches the transaction rather than assuming a single rule covers all four.
After incorporation, publish the statutory notice for exactly three successive weeks in a legal newspaper of general circulation in the county of the principal office, or the registered office if there is no Nebraska principal office.
- Deadline
- After incorporation; complete three successive weeks.
- Fee
- Private newspaper charge varies; not a state filing fee.
- Filing agency
- Nebraska Secretary of State
- Responsible party
- Nebraska Secretary of State; private legal newspaper
- Frequency
- One time
- How to comply
- Arrange publication with a qualifying legal newspaper in the correct county.
- Official form or portal
- Newspaper notice of incorporation
Applies to: Every newly incorporated domestic Nebraska nonprofit corporation subject to the Act.
- The newspaper’s private charge is separate from the later SOS proof-of-publication filing fee.
- Omitting publication leaves a statutory defect that should be cured by later full publication and proof filing.
Last verified: 2026-08-08
View official source
The incorporation notice states the corporate name, classification, registered office and agent, incorporator names and addresses, and whether the corporation will have members.
- Deadline
- With the three-week incorporation publication.
- Fee
- Included in private newspaper publication cost.
- Filing agency
- Nebraska Secretary of State
- Responsible party
- Nebraska Secretary of State; private legal newspaper
- Frequency
- One time
- How to comply
- Provide the statutory information to the newspaper and retain the published notice.
- Official form or portal
- Notice of incorporation
Applies to: A domestic nonprofit publishing its incorporation notice.
- Do not substitute dissolution notice contents; that notice uses a different list.
- Missing statutory content can prevent the publication from satisfying §21-19,173.
Last verified: 2026-08-08
View official source
File the affidavit or proof of publication with the Secretary of State. The current state filing fee is $30 written/in-office or $25 electronic; the newspaper’s publication charge is a separate private cost.
- Deadline
- After completing the required publication.
- Fee
- $30 written/in-office; $25 electronic, plus separate private newspaper cost.
- Filing agency
- Nebraska Secretary of State
- Responsible party
- Nebraska Secretary of State, Business Services Division
- Frequency
- One time
- How to comply
- Obtain the newspaper affidavit/proof and file it with SOS on paper or eDelivery.
- Official form or portal
- Affidavit/Proof of Publication; Corporate Document eDelivery
Applies to: A domestic nonprofit after completing the three-week incorporation publication.
- Never combine the proof filing fee with the newspaper’s private publication charge.
- Failure to file proof leaves the publication process incomplete in the state record.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 2 more
View official sources (3)
The Act provides a cure: later publish the omitted notice for the required period and file proof; the statute validates corporate acts before and after the completed cure.
- Deadline
- When an omitted required publication is discovered.
- Fee
- Proof filing $30 written/$25 electronic; private newspaper cost separate.
- Filing agency
- Nebraska Secretary of State
- Frequency
- Event-triggered
- How to comply
- Complete the same statutory publication and proof-filing steps that were omitted.
- Official form or portal
- Affidavit/Proof of Publication
Applies to: A domestic nonprofit that failed initially to give a publication notice required by §21-19,173.
- The cure does not excuse other independent filings or approvals.
- Leaving the omission uncured preserves avoidable uncertainty about statutory compliance.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
Amendment publication is a separate statutory notice: publish a brief resume of the amendment for three successive weeks in the same type of legal newspaper and county framework.
- Deadline
- After the amendment event and for three successive weeks.
- Fee
- Private newspaper cost; proof filing $30 written/$25 electronic.
- Filing agency
- Nebraska Secretary of State
- Responsible party
- Nebraska Secretary of State; private legal newspaper
- Frequency
- Event-triggered
- How to comply
- Publish the amendment notice and file proof separately.
- Official form or portal
- Articles of Amendment; Affidavit/Proof of Publication
Applies to: A domestic nonprofit filing an articles amendment subject to §21-19,173.
- The amendment filing fee is separate: $30 written/$25 electronic.
- Treating the articles filing alone as the whole amendment workflow can omit the publication step.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
Publish a brief resume of the merger for three successive weeks in the statutory legal newspaper/county and file proof with the Secretary of State.
- Deadline
- Following the merger transaction as required by §21-19,173.
- Fee
- Private newspaper cost; proof filing $30 written/$25 electronic.
- Filing agency
- Nebraska Secretary of State
- Responsible party
- Nebraska Secretary of State; private legal newspaper
- Frequency
- Event-triggered
- How to comply
- Publish the merger resume and file the proof.
- Official form or portal
- Merger filing; Affidavit/Proof of Publication
Applies to: A domestic nonprofit completing a merger subject to the Act.
- Merger approval and charitable-asset review are separate from newspaper publication.
- A merger filing does not replace the separate publication/proof duties.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 2 more
View official sources (3)
Governance
Six rules from the nonprofit Act itself, not from the for-profit corporation statute. They set the three-director floor, how directors and officers are chosen and how they act, the fiduciary and conflict standards that apply to insider decisions, and the records the corporation keeps along with the member inspection rights that attach when it has members.
The board must consist of three or more individuals. The exact number is specified or fixed in accordance with the articles or bylaws and may not fall below three.
- Deadline
- At organization and continuously.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Elect or appoint directors under the governing documents and keep corporate and biennial records current.
- Official form or portal
- Articles; bylaws; minutes; biennial report
Applies to: Nebraska nonprofit corporations governed by the Act.
- Special statutes or governing documents may require a larger board.
- A board below the statutory minimum can impair valid corporate action and produce inaccurate reports.
- Missouri minimum number of directors required
- Minnesota minimum number of directors required
Last verified: 2026-08-08
Official source: Nebraska Legislature — Nebraska Revised Statute § 21-1970 — Number of directors
View official source
Apply the nonprofit-specific director provisions for qualifications, election/designation, terms, resignation, removal, and vacancy filling; document each action.
- Deadline
- At each director action.
- Fee
- No state fee unless a separate public filing is triggered.
- Responsible party
- Internal corporate governance; Nebraska courts
- Frequency
- Event-triggered
- How to comply
- Use notices, member/board votes, appointments, and minutes under the Act and governing documents.
- Official form or portal
- Bylaws; board/member minutes
Applies to: Directors of a Nebraska nonprofit corporation.
- Public-benefit director-removal proceedings can involve Attorney General notice/authority.
- Defective director action can make later board decisions challengeable.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
Use the Act and bylaws for regular/special meetings, remote participation, unanimous written action, notice, quorum, voting, and committee delegation.
- Deadline
- At each board or committee action.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Maintain notices, minutes, and written consents and document committee authority.
- Official form or portal
- Bylaws; minutes; written consents
Applies to: Boards and board committees of Nebraska nonprofit corporations.
- The governing documents may impose stricter valid procedures; committees cannot exercise powers reserved elsewhere.
- Defective procedure can make actions challengeable or impair major transactions.
Last verified: 2026-08-08
View official source
Unless the articles or bylaws provide otherwise, the corporation has a president, secretary, treasurer, and any additional board-appointed officers. One individual may hold more than one office.
- Deadline
- Promptly after organization and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Appoint officers under the bylaws and board authority and keep minutes/report data current.
- Official form or portal
- Bylaws; officer resolutions; biennial report
Applies to: Nebraska nonprofit corporations.
- Articles/bylaws may alter the default officer structure or impose separation of offices.
- Missing required officer functions can impair filings, records authentication, and corporate action.
- Missouri required officers required
- Hawaii required officers required
Last verified: 2026-08-08
Official source: Nebraska Legislature — Nebraska Revised Statute § 21-1990 — Officers
View official source
Use the nonprofit director/officer standards, disclose material financial interests, use disinterested procedures for conflict transactions, and respect the statutory prohibition on loans/guarantees to directors or officers except as lawfully allowed.
- Deadline
- At each material fiduciary or conflict decision.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance; Nebraska courts; Nebraska Attorney General where public charitable interests are implicated
- Frequency
- Continuous and event-triggered
- How to comply
- Document disclosures, recusals, approvals, comparability and rationale in the corporate records.
- Official form or portal
- Conflict disclosures; minutes
Applies to: Directors and officers making material decisions for a Nebraska nonprofit.
- Federal private-benefit/excess-benefit rules are separate and are not converted here into state filing duties.
- Improper insider transactions can be challenged, unwound, or expose fiduciaries and charitable assets.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
Keep permanent minutes and written actions, accounting records, membership records, governing documents, current director/officer data and recent biennial information. Qualified members may inspect specified records under the statutory notice and proper-purpose rules.
- Deadline
- Continuously; inspection is request-based.
- Fee
- No state filing fee; reasonable copying costs may apply.
- Responsible party
- Internal corporate governance; Nebraska courts
- Frequency
- Continuous
- How to comply
- Maintain records in a form capable of conversion to written form and document inspection responses.
- Official form or portal
- Corporate record book/accounting system
Applies to: Every Nebraska nonprofit; member-inspection provisions apply when the corporation has members.
- Religious-corporation articles/bylaws may limit or abolish certain member inspection rights as the statute permits.
- Missing records can impair governance, tax, grant, transaction, and member-rights compliance.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
Biennial reporting, status, FATARA, and foreign authority
Nebraska reports every two years rather than every year, in odd-numbered years, with April 1 as the statutory due date. Twelve requirements sit here: the report and its contents, the deficiency cure and the delinquency date, the Foreign Adversary and Terrorist Agent Registration Act attestation that rides inside the report and the separate registration that does not, what happens when the corporation falls behind, reinstatement in both its ordinary and late forms, and the certificate of authority a foreign nonprofit needs.
This is a biennial, not annual, report. The first report is delivered January 1 through April 1 of the odd-numbered year after the calendar year of incorporation/authority; later reports use January 1–April 1 of following odd years. Current fee: $30 written/in-office or $25 electronic.
- Deadline
- April 1 in the applicable odd-numbered year; first-report formula as stated.
- Fee
- $30 written/in-office; $25 electronic.
- Filing agency
- Nebraska Secretary of State
- Responsible party
- Nebraska Secretary of State, Business Services Division
- Frequency
- Biennial
- How to comply
- File through the Secretary of State reporting system or permitted written method.
- Official form or portal
- Nonprofit Biennial Report; SOS online reporting
Applies to: Domestic and authorized foreign Nebraska nonprofit corporations.
- Do not call this an annual report; the FATARA attestation is an included but distinct proposition.
- Late nonfiling can lead to delinquency and administrative dissolution/revocation.
- Colorado annual or biennial report required
- Texas annual or biennial report required in some cases
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 2 more
View official sources (3)
The report includes name/jurisdiction, registered agent/office, principal office, directors and principal officers, a brief description of activities, whether there are members, and classification data. A foreign nonprofit is classified for report purposes as it would be under Nebraska law.
- Deadline
- With each required odd-year biennial report.
- Fee
- Included in biennial report fee.
- Filing agency
- Nebraska Secretary of State
- Responsible party
- Nebraska Secretary of State, Business Services Division
- Frequency
- Biennial
- How to comply
- Complete each statutory report field using current corporate records.
- Official form or portal
- Nonprofit Biennial Report
Applies to: Domestic and foreign nonprofit corporations filing the Nebraska biennial report.
- Foreign report classification is for Nebraska reporting purposes and does not rewrite the foreign jurisdiction’s organizing law.
- Incomplete or inaccurate information can trigger a deficiency notice and status consequences.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
If the corrected report is delivered within 30 days after the effective date of the Secretary of State’s notice, it is deemed timely filed.
- Deadline
- Within 30 days after the effective date of the deficiency notice.
- Fee
- No separate cure fee identified beyond applicable report/correction fees.
- Filing agency
- Nebraska Secretary of State
- Responsible party
- Nebraska Secretary of State, Business Services Division
- Frequency
- Event-triggered
- How to comply
- Correct all identified report deficiencies and redeliver the report within the statutory period.
- Official form or portal
- Corrected Biennial Report
Applies to: A nonprofit that receives SOS notice that its biennial report lacks required information.
- An amendment/correction to a filed biennial report is separately listed at $30 by SOS.
- Failure to cure can leave the report delinquent and contribute to administrative action.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
Although the statute makes April 1 the due date, the Secretary of State’s current reporting page identifies June 16 as the nonprofit delinquency date; filing remains required before administrative dissolution or revocation.
- Deadline
- Statutory due date April 1; SOS delinquency date June 16 in the applicable odd year.
- Fee
- Report fee remains applicable; additional reinstatement costs arise after status loss.
- Filing agency
- Nebraska Secretary of State
- Responsible party
- Nebraska Secretary of State, Business Services Division
- Frequency
- Biennial when delinquent
- How to comply
- File through the current SOS report workflow before status is administratively terminated.
- Official form or portal
- SOS Annual/Biennial Reporting
Applies to: A domestic or foreign nonprofit that has not filed the required odd-year report by the operational delinquency date.
- June 16 is an SOS operational delinquency date, not a replacement for the April 1 statutory due date.
- Nonfiling by the delinquency date can result in domestic administrative dissolution or foreign revocation.
Last verified: 2026-08-08
Official sources: Nebraska Secretary of State, Business Services Division and 3 more
View official sources (4)
All businesses and nonprofit organizations operating in Nebraska must attest to cognizance of and compliance with FATARA. A domestic or foreign nonprofit corporation includes the attestation in each odd-year nonprofit biennial report.
- Deadline
- With each odd-year §21-19,172 biennial report.
- Fee
- Included in biennial report fee.
- Filing agency
- Nebraska Secretary of State
- Responsible party
- Nebraska Secretary of State; Nebraska Attorney General
- Frequency
- Biennial
- How to comply
- Complete the attestation in the Secretary of State biennial-report implementation.
- Official form or portal
- Nonprofit Biennial Report FATARA attestation
Applies to: Domestic and foreign nonprofit corporations operating in Nebraska and filing §21-19,172 reports.
- Unincorporated entities not created by filing a public organic document with SOS have a statutory attestation exception; actual foreign-agent registration is a separate system.
- A false or omitted attestation can create corporate-report and FATARA compliance exposure.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 2 more
View official sources (3)
The ordinary biennial attestation is not foreign-agent registration. A covered agent must electronically register with the Attorney General within 10 days after agreeing to act and may not begin covered activities before registration is complete.
- Deadline
- Within 10 days after becoming/agreed to act as a covered agent; before covered activity begins.
- Fee
- No filing fee identified in the reviewed current AG guidance.
- Filing agency
- Nebraska Attorney General
- Frequency
- Event-triggered
- How to comply
- File the FATARA Registration Form electronically with the Attorney General.
- Official form or portal
- FATARA Registration Form
Applies to: A nonprofit or person that meets FATARA’s separate covered-agent definition and trigger.
- The 30-day October 2025 implementation grace period was temporary and is not the ongoing rule.
- Failure to register can trigger FATARA enforcement and penalties.
Last verified: 2026-08-08
Official sources: Nebraska Attorney General and 1 more
View official sources (2)
Registered agents file supplemental statements every six months within 30 days after each period, update certain changes within 10 days, file a final supplement within 30 days after the relationship ends, and preserve records required by the Act. Officers/directors must cause entity compliance.
- Deadline
- Six-month supplements due 30 days after period; changes within 10 days; final supplement within 30 days after ending; records retained as prescribed.
- Fee
- No universal filing fee identified.
- Filing agency
- Nebraska Attorney General
- Frequency
- Periodic and event-triggered
- How to comply
- Use the Attorney General electronic FATARA workflow and internal recordkeeping.
- Official form or portal
- FATARA supplemental statements
Applies to: A registrant under FATARA and its responsible officers/directors.
- These duties apply only after actual FATARA registration is triggered.
- Deficient or delinquent filings and record failures can produce statutory enforcement.
Last verified: 2026-08-08
Official sources: Nebraska Attorney General and 1 more
View official sources (2)
The Secretary of State may administratively dissolve a domestic corporation or revoke foreign authority for specified defaults such as missed reports, unpaid required amounts, or agent/office failures. Cure every stated ground during the statutory notice process.
- Deadline
- Within the notice/cure period stated by the Act and SOS notice.
- Fee
- Depends on missing filings/fees; no synthetic universal cure amount.
- Filing agency
- Nebraska Secretary of State
- Responsible party
- Nebraska Secretary of State, Business Services Division
- Frequency
- Event-triggered
- How to comply
- File missing reports/changes, pay required amounts, and respond to the SOS notice.
- Official form or portal
- Entity-specific noncompliance/reinstatement workflow
Applies to: A domestic or foreign nonprofit with a statutory corporate-maintenance default.
- Public-benefit administrative dissolution also implicates Attorney General notice under the Act.
- Uncured defaults can terminate active Nebraska corporate status except for winding-up powers.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 3 more
View official sources (4)
Nebraska permits nonprofit reinstatement. The current application fee is $30; the organization must also correct the grounds for status loss and file/pay applicable past reports or amounts. Reinstatement has statutory relation-back effect.
- Deadline
- Within five years after administrative dissolution for the ordinary statutory path.
- Fee
- $30 application fee, plus required delinquent reports/fees and any applicable interest.
- Filing agency
- Nebraska Secretary of State
- Responsible party
- Nebraska Secretary of State, Business Services Division
- Frequency
- Event-triggered
- How to comply
- Obtain/use the SOS nonprofit reinstatement application and submit the required cure documents; current guidance uses paper/in-person for identified nonprofit cohorts.
- Official form or portal
- Application for Reinstatement; required biennial report(s)
Applies to: A domestic or foreign nonprofit eligible to reinstate after administrative dissolution/revocation within the ordinary statutory period.
- The posted $60 packet total is cohort-specific (one $30 report plus one $30 application), not a universal reinstatement total.
- Without reinstatement the entity remains inactive and cannot simply resume ordinary corporate operations.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 3 more
View official sources (4)
Late reinstatement is not the ordinary path. The statute requires the late-reinstatement conditions, and SOS currently charges $500 for the application plus outstanding reports/fees and possible interest.
- Deadline
- After more than five years of inactivity, when the statutory late-reinstatement conditions can be satisfied.
- Fee
- $500 late-reinstatement application fee, plus other required amounts.
- Filing agency
- Nebraska Secretary of State
- Responsible party
- Nebraska Secretary of State, Business Services Division
- Frequency
- Event-triggered
- How to comply
- Contact SOS for the current application and fee worksheet and document the statutory basis.
- Official form or portal
- Application for Late Reinstatement
Applies to: A nonprofit inactive in SOS records for more than five years and otherwise eligible for late reinstatement.
- SOS states additional past report fees and interest may apply.
- Assuming ordinary $30 reinstatement after five years can understate cost and eligibility requirements.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 2 more
View official sources (3)
File the foreign nonprofit application, appoint a Nebraska registered agent, and provide current home-jurisdiction evidence. The current filing fee is $30 written/in-office or $25 electronic.
- Deadline
- Before transacting business in Nebraska when authority is required.
- Fee
- $30 written/in-office; $25 electronic.
- Filing agency
- Nebraska Secretary of State
- Responsible party
- Nebraska Secretary of State, Business Services Division
- Frequency
- One time; later maintenance
- How to comply
- Submit the foreign nonprofit certificate-of-authority application with the required certificate of existence and fee.
- Official form or portal
- Application for Certificate of Authority to Transact Business — Foreign Nonprofit Corporation
Applies to: A nonprofit corporation formed outside Nebraska that will transact business in Nebraska and does not fall within a statutory exclusion.
- Foreign corporate authority is separate from charitable fundraising, tax, employer, gaming, alcohol, and local registrations.
- Operating without required authority can create statutory enforcement and inability-to-maintain-action consequences until cured.
Last verified: 2026-08-08
Official sources: Nebraska Secretary of State, Business Services Division and 2 more
View official sources (3)
Maintain the Nebraska agent and biennial report. If authority is revoked, use the nonprofit reinstatement process when available. When Nebraska authority is no longer needed, file the separate Certificate of Withdrawal.
- Deadline
- Maintenance continuous; revocation cure notice-based; withdrawal when ending Nebraska authority.
- Fee
- Withdrawal: $30 written/in-office; $25 electronic; reinstatement fees separate.
- Filing agency
- Nebraska Secretary of State
- Responsible party
- Nebraska Secretary of State, Business Services Division
- Frequency
- Continuous and event-triggered
- How to comply
- Use the current SOS maintenance/reinstatement/withdrawal filings.
- Official form or portal
- Certificate of Withdrawal; Application for Reinstatement
Applies to: A registered foreign nonprofit corporation.
- Withdrawal does not close tax, UI, workers’ compensation, gaming, liquor, lobbying, campaign, or local accounts.
- Failure to maintain or formally withdraw can leave status defects or continuing public records.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 3 more
View official sources (4)
Fundraising and charitable oversight
Current Attorney General guidance states that ordinary charitable fundraising does not create a separate Attorney General or Secretary of State registration when other entity requirements are met. That answer is narrow. Paid fundraisers and modern platforms remain VERIFICATION IN PROGRESS, telephone solicitation is its own system, and the Attorney General has real authority over charitable assets in a sale, a merger, and a dissolution.
Current Attorney General guidance affirmatively says initiating charitable fundraising does not trigger separate registration with the Nebraska Attorney General or Secretary of State when other filing requirements have been met. The former SOS charitable-solicitor system is no longer current.
- Deadline
- No separate ordinary charity-registration filing before solicitation under the current guidance; other systems remain separately triggered.
- Fee
- No separate ordinary AG/SOS charitable-fundraising registration fee.
- Responsible party
- Nebraska Attorney General; Nebraska Secretary of State
- Frequency
- Continuous posture
- How to comply
- Maintain required corporate/foreign status and separately screen telemarketing, gaming, campaign, local, and other activity rules.
- Official form or portal
- No separate ordinary AG/SOS charity-registration form
Applies to: An ordinary domestic or foreign charitable nonprofit soliciting contributions in Nebraska while otherwise satisfying applicable entity requirements.
- The conclusion is narrow: it concerns separate AG/SOS charitable-fundraising registration, not every Nebraska registration.
- Overstating this negative as “Nebraska nonprofits register nowhere” can cause missed corporate, local, telemarketing, gaming, or campaign obligations.
Last verified: 2026-08-08
Official sources: Nebraska Attorney General and 1 more
View official sources (2)
Because Nebraska does not impose the ordinary separate AG/SOS charitable-fundraising registration described in current Attorney General guidance, there is likewise no separate annual charity-registration renewal in that ordinary system. Corporate biennial reporting, tax filings, and activity-specific reports remain separate.
- Deadline
- No separate ordinary charity-renewal deadline; comply with each independently triggered system.
- Fee
- No separate ordinary charity-renewal fee.
- Responsible party
- Nebraska Attorney General; Nebraska Secretary of State
- Frequency
- Continuous posture
- How to comply
- Do not create a fictitious annual charity renewal; maintain corporate, tax, employer, gaming, lobbying, and local filings that actually apply.
- Official form or portal
- No separate ordinary charity-renewal form
Applies to: An ordinary charitable nonprofit relying on Nebraska’s current no-separate-AG/SOS fundraising-registration posture.
- Paid telemarketing, gaming, campaign finance, and local rules can impose separate filings.
- Inventing an annual charity renewal would create a false filing; omitting other independent reports would create noncompliance.
Last verified: 2026-08-08
Official sources: Nebraska Attorney General and 1 more
View official sources (2)
Current reviewed official sources do not establish one complete modern Nebraska registration/classification framework for every paid fundraising or platform role. Do not infer an exemption merely from the ordinary charity-registration negative.
- Deadline
- Before engaging a paid fundraising/platform arrangement when classification could change legal duties.
- Fee
- No universal fee confirmed.
- Responsible party
- Nebraska Attorney General; other Nebraska regulator as applicable
- Frequency
- Event-triggered
- How to comply
- Review the contract, solicitation method, payment flow, telemarketing technology, and platform role; obtain agency confirmation if the role is not clearly covered by current published authority.
- Official form or portal
- No single current universal professional-fundraiser/platform form confirmed
Applies to: A nonprofit using an outside paid fundraiser, fundraising consultant, commercial co-venture, crowdfunding platform, or similar intermediary.
- Attorney General platform guidance provides best practices but does not itself establish a complete role taxonomy or universal registration rule.
- An unsupported categorical negative could omit consumer-protection, telemarketing, contract, or other role-specific requirements.
Verification in progress. Safe approach: Nebraska does not impose a separate ordinary AG/SOS charity-registration filing, but the organization should confirm the regulatory classification of any outside paid fundraiser, consultant, co-venture, or platform before relying on a no-registration conclusion. Unresolved: Obtain Nebraska Attorney General confirmation for the specific intermediary model before publishing a categorical statewide negative. Why the official evidence is insufficient: No current official source reviewed comprehensively resolves whether each modern paid-fundraiser, counsel, co-venture, crowdfunding, or platform role has a separate Nebraska registration or filing duty. Needed to resolve: Nebraska Attorney General current written guidance or role-specific statute/regulation/registration instructions. Risk if this is treated as settled: Could falsely tell a nonprofit or vendor that a paid fundraising/platform model is wholly unregulated.
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: Nebraska Attorney General and 2 more
View official sources (3)
Nebraska Public Service Commission rules require covered autodialers to obtain the applicable permit or registration before operation. A tax-exempt nonprofit fundraising call may be treated differently from ordinary commercial telephone solicitation, but that does not erase separate autodialer requirements.
- Deadline
- Before operating a covered autodialer or regulated calling campaign.
- Fee
- Registration/permit fee treatment depends on the PSC filing category; no synthetic universal fee stated here.
- Responsible party
- Nebraska Public Service Commission
- Frequency
- Event-triggered
- How to comply
- Use the PSC autodialer registration/permit process and apply the statutory nonprofit/solicitation exclusions to the actual call type.
- Official form or portal
- PSC Autodialer Registration/Permit process
Applies to: A nonprofit or its vendor using an automatic dialing-announcing device or regulated telephone solicitation into Nebraska.
- Live-agent calls, prerecorded/automated calls, texts, federal TCPA rules, and tax-exempt nonprofit fundraising do not necessarily share one trigger.
- Unregistered automated calling can lead to PSC enforcement even when ordinary charitable fundraising registration is not required.
Last verified: 2026-08-08
Official sources: Nebraska Public Service Commission and 1 more
View official sources (2)
Charitable assets remain subject to corporate-purpose, donor-restriction, and Attorney General oversight rules. Fundamental transactions and dissolution do not convert restricted charitable property into unrestricted corporate assets.
- Deadline
- Continuously and before any material transfer or dissolution distribution.
- Fee
- No universal filing fee.
- Responsible party
- Nebraska Attorney General; internal corporate governance; Nebraska courts
- Frequency
- Continuous and event-triggered
- How to comply
- Review governing documents, gift restrictions, asset character, board/member approvals, and any Attorney General notice or court process before transfer.
- Official form or portal
- Board records; transaction-specific AG notice when triggered
Applies to: Public benefit and religious nonprofit corporations holding charitable or restricted assets.
- Mutual-benefit corporations and unrestricted assets can follow different rules; institutional funds may also implicate other law.
- Improper diversion or distribution can be challenged and can expose fiduciaries and recipients to remedies.
Last verified: 2026-08-08
Official sources: Nebraska Attorney General and 1 more
View official sources (2)
Provide written notice to the Attorney General at least 20 days before the transaction unless the Attorney General waives or shortens the statutory period as permitted.
- Deadline
- At least 20 days before the covered disposition unless lawfully shortened/waived.
- Fee
- No universal AG filing fee identified.
- Filing agency
- Nebraska Attorney General
- Frequency
- Event-triggered
- How to comply
- Send the transaction information required by the Act and preserve proof of notice/waiver.
- Official form or portal
- Written Attorney General transaction notice
Applies to: A public benefit or religious corporation disposing of all or substantially all property outside the usual and regular course when the statutory notice rule applies.
- Apply the exact statutory scope and any judicial/member approvals separately.
- Closing a covered transaction without the required notice can expose the transaction and fiduciaries to challenge.
Last verified: 2026-08-08
Official sources: Nebraska Attorney General and 1 more
View official sources (2)
Do not treat a merger as only an SOS filing. Apply the nonprofit Act’s board/member approvals, Attorney General notice, and any judicial-approval branch that depends on the parties and asset destination.
- Deadline
- Before the merger becomes effective; timing depends on the statutory transaction branch.
- Fee
- SOS merger filing fee and any legal/court costs are separate; no universal AG fee identified.
- Responsible party
- Nebraska Attorney General; Nebraska Secretary of State; Nebraska courts
- Frequency
- Event-triggered
- How to comply
- Classify the parties, adopt the merger plan, complete required approvals/notices, and file the merger document only after statutory prerequisites are met.
- Official form or portal
- Plan/Articles of Merger; Attorney General notice or court process when triggered
Applies to: A public benefit or religious corporation entering a merger, especially with a non-charitable or differently classified survivor.
- Requirements differ by classification and survivor; do not import another state’s AG notice period.
- A procedurally defective merger can be challenged and can misdirect charitable assets.
Last verified: 2026-08-08
Official sources: Nebraska Attorney General and 2 more
View official sources (3)
Give written notice to the Attorney General at or before filing Articles of Dissolution. Do not transfer assets until 20 days after the notice or until the Attorney General gives earlier written consent/no-action, whichever occurs first, and provide the required recipient information after transfer.
- Deadline
- Notice at or before Articles of Dissolution; asset hold 20 days unless earlier written AG action; post-transfer information as required.
- Fee
- No universal AG fee identified; SOS dissolution fee separate.
- Responsible party
- Nebraska Attorney General; Nebraska Secretary of State
- Frequency
- Event-triggered
- How to comply
- Send the AG dissolution notice, preserve the 20-day/earlier-consent record, then make lawful distributions and complete corporate/publication filings.
- Official form or portal
- Notification to Attorney General Regarding Nonprofit Dissolution
Applies to: A public benefit or religious corporation dissolving with charitable assets.
- Mutual-benefit dissolution uses different asset-distribution rules; donor restrictions remain independently binding.
- Transferring charitable assets prematurely can violate the Act and expose directors/recipients to challenge.
Last verified: 2026-08-08
Official sources: Nebraska Attorney General and 1 more
View official sources (2)
Income, sales/use, and property tax
Three separate tax systems that answer three different questions, and federal exempt status settles only the first of them. Nebraska corporate income tax follows federal exempt status with no separate state application. Sales and use tax does not: exemption there is category specific and runs through Form 4, Form 13, and Form 20, which are three different instruments. Property tax is a third application again, filed with the county assessor on Form 451.
Nebraska Regulation 24-003 treats federally exempt organizations as exempt from Nebraska corporate income tax and does not establish a separate Nebraska exemption application for this ordinary rule.
- Deadline
- When federal exempt status is established and while it remains effective.
- Fee
- No separate Nebraska income-tax exemption application fee.
- Filing agency
- Nebraska Department of Revenue
- Frequency
- Continuous
- How to comply
- Maintain federal exemption documentation and file Nebraska returns only when another Nebraska filing trigger applies, such as UBTI.
- Official form or portal
- No separate Nebraska income-tax exemption application
Applies to: Organizations federally exempt from income tax under rules recognized by Nebraska, including qualifying organizations without a determination letter where federal law allows exemption.
- Federal exempt status can be lost; Nebraska sales/use and property-tax exemptions are separate systems.
- Assuming an invented state exemption application can create needless filing; assuming federal status controls sales/property tax would be wrong.
- Iowa state income tax exemption required in some cases
- Michigan state income tax exemption required in some cases
Last verified: 2026-08-08
View official source
Report Nebraska-source unrelated business taxable income on Form 1120N under the current Nebraska corporate-income-tax rules. Ordinary exempt organizations without the federal UBI filing trigger generally do not file an annual Nebraska corporate-income-tax information return solely because they are exempt.
- Deadline
- For the taxable year under the Form 1120N filing deadline applicable to the organization.
- Fee
- Tax and any payment depend on taxable income; no separate exemption fee.
- Filing agency
- Nebraska Department of Revenue
- Frequency
- Annual when triggered
- How to comply
- Use current Form 1120N/instructions and Nebraska allocation rules.
- Official form or portal
- Nebraska Corporation Income Tax Return, Form 1120N
Applies to: A federally exempt organization required to file a federal unrelated-business-income return and having Nebraska-source UBTI.
- Federal Form 990/990-T and Nebraska Form 1120N are separate filings; allocation can be fact-specific.
- Failure to report taxable Nebraska-source UBTI can create tax, interest, and penalty liability.
Last verified: 2026-08-08
Official sources: Nebraska Department of Revenue and 1 more
View official sources (2)
Notify the Nebraska Department of Revenue of the federal revocation within 90 days and comply with any resulting Nebraska filing/tax duties.
- Deadline
- Within 90 days after federal revocation.
- Fee
- No separate notification fee stated.
- Filing agency
- Nebraska Department of Revenue
- Frequency
- Event-triggered
- How to comply
- Send the revocation information to DOR and update Nebraska tax filing posture.
- Official form or portal
- Revocation notification to Nebraska DOR
Applies to: An organization whose federal income-tax exemption is revoked by the IRS.
- This is an income-tax status rule; sales/property exemption consequences require separate analysis.
- Failure to update state status can lead to incorrect nonfiling or exemption claims.
Last verified: 2026-08-08
View official source
Nebraska sales/use-tax exemption is category-specific. Federal §501(c)(3) status by itself does not automatically exempt nonprofit purchases or sales.
- Deadline
- Before claiming exempt purchases or treating sales as exempt.
- Fee
- No universal nonprofit sales-tax exemption fee.
- Filing agency
- Nebraska Department of Revenue
- Frequency
- Continuous and transaction-triggered
- How to comply
- Determine whether the organization fits a Nebraska statutory exempt category and use the required DOR certificate/number if approved.
- Official form or portal
- Form 4 process; Form 13 as applicable
Applies to: A Nebraska nonprofit making purchases or sales.
- Income-tax exemption and property-tax exemption are separate.
- Improper exemption claims can create tax, interest, penalty, and seller/purchaser exposure.
Last verified: 2026-08-08
Official sources: Nebraska Department of Revenue and 1 more
View official sources (2)
Qualifying organizations apply on Form 4. DOR issues an exempt organization certificate/identifying number when approved; the exemption is not available merely because the entity is nonprofit.
- Deadline
- Before making purchases as an exempt organization under the claimed category.
- Fee
- No application fee identified on the current form.
- Filing agency
- Nebraska Department of Revenue
- Frequency
- One-time application; status updates as required
- How to comply
- Submit Form 4 with the documentation required for the specific exempt category.
- Official form or portal
- Nebraska Exemption Application for Sales and Use Tax, Form 4
Applies to: A nonprofit that meets one of Nebraska’s statutory sales/use-tax exempt organization categories.
- Eligibility and scope differ by category; exact exempt number/certificate rules must be followed.
- Purchases made without a valid qualifying exemption can be taxable.
- Kansas sales tax when you buy required
- Washington sales tax when you buy required
Last verified: 2026-08-08
Official sources: Nebraska Department of Revenue and 1 more
View official sources (2)
Provide the properly completed Nebraska Resale or Exempt Sale Certificate, Form 13, to the seller when the transaction qualifies. Form 13 documents a transaction-level exemption; it is not the Form 4 organization application or Form 20 business registration.
- Deadline
- At the exempt purchase/sale transaction, before tax is treated as exempt.
- Fee
- No state filing fee for using the certificate.
- Filing agency
- Nebraska Department of Revenue
- Frequency
- Transaction-triggered
- How to comply
- Complete and give Form 13 to the seller; retain records as required.
- Official form or portal
- Nebraska Resale or Exempt Sale Certificate, Form 13
Applies to: A qualifying exempt organization or purchaser making a transaction for which Form 13 is the required exemption certificate.
- Not every nonprofit can use the exempt-organization portions of Form 13.
- An invalid or unsupported certificate can shift tax liability and create penalties.
Last verified: 2026-08-08
Official sources: Nebraska Department of Revenue and 1 more
View official sources (2)
Nonprofit status does not categorically exempt sales. Register the business/tax account with Form 20 when required, collect tax on taxable transactions, and file Form 10 returns on the assigned frequency.
- Deadline
- Register before taxable selling begins; returns due on the assigned filing schedule.
- Fee
- No universal registration fee identified; tax collected/remitted is transaction-based.
- Filing agency
- Nebraska Department of Revenue
- Frequency
- Continuous while taxable sales occur
- How to comply
- Register through Form 20/online business registration and file Form 10 as assigned.
- Official form or portal
- Nebraska Tax Application, Form 20; Nebraska and Local Sales and Use Tax Return, Form 10
Applies to: A nonprofit making taxable retail sales, admissions, prepared-food sales, or other taxable transactions in Nebraska.
- A qualifying purchase exemption does not automatically exempt the organization’s sales.
- Failure to register, collect, or remit can create tax, interest, penalties, and responsible-person exposure.
- Missouri sales tax when you sell required in some cases
- Illinois sales tax when you sell required
Last verified: 2026-08-08
Official sources: Nebraska Department of Revenue and 2 more
View official sources (3)
Charitable purpose does not automatically make the transaction exempt. Determine whether the organization and the particular sale qualify under Nebraska law; otherwise seller registration, tax collection, and return duties can apply.
- Deadline
- Before pricing or conducting the fundraising sale/event.
- Fee
- Tax depends on transaction; no universal event fee stated.
- Filing agency
- Nebraska Department of Revenue
- Frequency
- Event-triggered
- How to comply
- Apply the current sales-tax rules and use Form 20/Form 10 if the activity creates seller obligations.
- Official form or portal
- Form 20; Form 10; exemption certificate only when legally supported
Applies to: A nonprofit charging admission, selling meals/prepared food, merchandise, or other taxable items at a fundraiser or event.
- Gaming, liquor, local food permits, and sales tax are separate systems.
- Misclassifying taxable admissions or food as exempt can create tax and penalty exposure.
Last verified: 2026-08-08
Official sources: Nebraska Department of Revenue and 3 more
View official sources (4)
A resale purchase uses the resale portion of Form 13 when the legal resale conditions are satisfied. That is a different basis from a category-specific exempt-organization purchase.
- Deadline
- At the qualifying resale purchase.
- Fee
- No filing fee for the certificate.
- Filing agency
- Nebraska Department of Revenue
- Frequency
- Transaction-triggered
- How to comply
- Give the seller a properly completed Form 13 and maintain resale records.
- Official form or portal
- Nebraska Resale or Exempt Sale Certificate, Form 13
Applies to: A nonprofit buying inventory for resale rather than consuming property itself.
- The later retail sale can still be taxable and reportable.
- Using an exempt-organization certificate for a resale transaction, or vice versa, can invalidate the exemption claim.
Last verified: 2026-08-08
Official sources: Nebraska Department of Revenue and 1 more
View official sources (2)
Effective July 1, 2026, LB 901 repealed the specified nonprofit transfer-purchase exemption. The change is narrow and does not repeal Nebraska’s other statutory nonprofit sales/use-tax exemptions.
- Deadline
- Operative July 1, 2026.
- Fee
- No filing fee; tax consequences depend on the purchase.
- Responsible party
- Nebraska Department of Revenue; Nebraska Legislature
- Frequency
- Current transition
- How to comply
- Use current post-July-1-2026 exemption rules and do not rely on the repealed transfer-purchase branch.
- Official form or portal
- Current Form 4/Form 13 as applicable
Applies to: A nonprofit relying on the former exemption for purchases of property to be transferred to specified exempt entities under the repealed branch.
- Other §77-2704.12 categories remain separately available when their conditions are met.
- Using the repealed exemption can create unpaid sales/use tax; treating LB 901 as repeal of all nonprofit exemptions would be equally inaccurate.
Last verified: 2026-08-08
Official sources: Nebraska Department of Revenue and 2 more
View official sources (3)
Federal §501(c)(3) recognition does not automatically exempt property. Nebraska requires qualifying ownership and exclusive qualifying use, no financial gain/profit distribution, compliance with the statutory alcohol-use limit, and the nondiscrimination condition.
- Deadline
- For each tax year in which exemption is claimed, subject to the application/reaffirmation cycle.
- Fee
- No universal state filing fee identified; county administration controls.
- Responsible party
- County assessor and county board of equalization; Nebraska Department of Revenue Property Assessment Division
- Frequency
- Annual status; periodic application/reaffirmation
- How to comply
- Document ownership/use and file the required county-administered exemption form.
- Official form or portal
- Form 451 / Form 451A
Applies to: A nonprofit owning Nebraska real or personal property and seeking charitable, religious, educational, cemetery, or another permissive exemption.
- Mixed, leased, vacant, developing, and income-producing uses require exact use analysis.
- Property can remain taxable when ownership/use conditions are not met or application duties are missed.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 2 more
View official sources (3)
File Form 451 with the county assessor on or before December 31 preceding the year for which exemption is sought. County officials administer the exemption and appeals; this is not an automatic consequence of federal status.
- Deadline
- December 31 preceding the exemption year under the ordinary application path.
- Fee
- No universal state filing fee identified; late penalties/waiver rules are separate.
- Filing agency
- County assessor
- Responsible party
- County assessor; county board of equalization; Nebraska Department of Revenue Property Assessment Division
- Frequency
- Periodic application under statutory cycle
- How to comply
- Submit Form 451 to the county assessor with the required property/use information.
- Official form or portal
- Nebraska Exemption Application for Tax Exemption on Real and Personal Property by Qualifying Organizations, Form 451
Applies to: A qualifying organization seeking permissive property-tax exemption for the next tax year under the ordinary filing path.
- A new full application is required in the statutory four-year cycle; intervening-year reaffirmation is separate.
- Missing the filing can delay or defeat exemption for the year unless a statutory late/acquisition path applies.
- Wyoming property tax exemption required in some cases
- Maryland property tax exemption required
Last verified: 2026-08-08
Official sources: Nebraska Department of Revenue, Property Assessment Division and 2 more
View official sources (3)
Nebraska uses a four-year full-application cycle and Form 451A reaffirmation in the intervening years. Report material ownership/use changes rather than assuming approval lasts indefinitely.
- Deadline
- Under the annual reaffirmation deadline/instructions for intervening years; full Form 451 in years divisible by four.
- Fee
- No universal filing fee identified.
- Filing agency
- County assessor
- Responsible party
- County assessor; Nebraska Department of Revenue Property Assessment Division
- Frequency
- Annual/periodic
- How to comply
- File Form 451A with the county assessor when required and a full Form 451 in the statutory full-application year.
- Official form or portal
- Form 451A — Statement of Reaffirmation of Tax Exemption
Applies to: An organization with approved exempt property in an intervening year when a new Form 451 is not required.
- A new acquisition/conversion can invoke a separate July 1 path.
- Failure to reaffirm or disclose a disqualifying change can jeopardize the exemption and create tax liability.
Last verified: 2026-08-08
Official sources: Nebraska Department of Revenue, Property Assessment Division and 2 more
View official sources (3)
For qualifying midyear acquisition/conversion, file the statutory application by July 1 for the current year. If the county board denies or limits exemption, use the Tax Equalization and Review Commission appeal period shown by current Form 451, generally 30 days after the final county-board decision.
- Deadline
- July 1 for the acquisition/conversion branch; appeal generally within 30 days after final county-board decision.
- Fee
- No universal filing fee identified; appeal costs can be separate.
- Filing agency
- County assessor
- Responsible party
- County assessor; county board of equalization; Nebraska Tax Equalization and Review Commission
- Frequency
- Event-triggered
- How to comply
- File Form 451 for the current-year branch and timely appeal an adverse final decision when appropriate.
- Official form or portal
- Form 451; TERC appeal process
Applies to: A qualifying organization acquiring taxable property or converting it to exempt use after January 1 and before July 1, or appealing a county exemption decision.
- Late ordinary applications through June 30 can involve good-cause/penalty rules distinct from the acquisition/conversion branch.
- Missing the special filing or appeal deadline can leave the property taxable or make the county decision final.
Last verified: 2026-08-08
Official sources: Nebraska Department of Revenue, Property Assessment Division and 2 more
View official sources (3)
Employer registration and withholding
Paying anyone opens a Department of Revenue payroll relationship that incorporation did not create. Register withholding before the first taxable wages, file Form 941N on the frequency the Department assigns even for periods with nothing withheld, and use the separate deposit and annual reconciliation forms.
Register the employer/tax account before the first taxable payroll. Nebraska corporate formation does not automatically complete payroll withholding registration.
- Deadline
- Before paying wages subject to Nebraska withholding.
- Fee
- No universal withholding-registration fee identified.
- Filing agency
- Nebraska Department of Revenue
- Frequency
- One time; maintenance thereafter
- How to comply
- Register through Form 20 or the current online business-registration channel and maintain the assigned account information.
- Official form or portal
- Nebraska Tax Application, Form 20 / online business registration
Applies to: A nonprofit employer paying wages subject to Nebraska income-tax withholding.
- Federal payroll registration, UI, workers’ compensation, and new-hire reporting are separate.
- Paying wages without required registration can create withholding, interest, penalty, and filing exposure.
Last verified: 2026-08-08
Official sources: Nebraska Department of Revenue and 2 more
View official sources (3)
File Form 941N for each assigned period even when no Nebraska income tax was withheld. Filing frequency is assigned under current DOR rules, generally monthly, quarterly, or annual based on withholding levels.
- Deadline
- On the due date for each assigned withholding period.
- Fee
- Tax/payment depends on wages; no separate return fee.
- Filing agency
- Nebraska Department of Revenue
- Frequency
- Monthly, quarterly, or annual as assigned
- How to comply
- File Form 941N electronically or by the permitted method and make required deposits.
- Official form or portal
- Form 941N — Nebraska Income Tax Withholding Return
Applies to: A registered Nebraska withholding employer.
- Deposit timing and return frequency are related but not always identical; follow the current assignment.
- Missing zero returns or deposits can create delinquency notices, penalties, and interest.
Last verified: 2026-08-08
Official sources: Nebraska Department of Revenue and 3 more
View official sources (4)
Make Nebraska withholding deposits under the current 501N/electronic-payment rules and file the annual W-3N reconciliation with required wage statements, generally by January 31.
- Deadline
- Deposits per assigned schedule; annual W-3N generally January 31.
- Fee
- Tax/payment based on withholding; no separate reconciliation fee.
- Filing agency
- Nebraska Department of Revenue
- Frequency
- Periodic and annual
- How to comply
- Use current electronic payment/501N procedures and file W-3N with required wage statements.
- Official form or portal
- Form 501N/payment system; Form W-3N; Forms W-2/1099 as applicable
Applies to: A Nebraska withholding employer with deposit and annual-reconciliation duties.
- Current electronic-filing thresholds and federal information-return rules must be applied separately.
- Late deposits or reconciliation can create penalties and mismatch notices.
Last verified: 2026-08-08
Official sources: Nebraska Department of Revenue and 1 more
View official sources (2)
UI, workers compensation, new hire, wage, and sick time
Fifteen employer requirements that turn on different tests and different people. Nonprofit unemployment coverage uses Nebraska’s four workers in 20 different weeks rule, subject to listed exclusions, and reimbursable financing is a separate election on top of it. Workers compensation generally begins at one covered employee. New hire reporting runs within 20 days and reaches specified independent contractors. The wage rules carry the 2026 standard rate and the narrower tipped, student, youth, and training branches, and paid sick time starts at 11 employees.
Nebraska nonprofit UI coverage begins when the organization employs four or more individuals for some portion of a day in each of 20 different weeks during the current or preceding calendar year. The weeks need not be consecutive.
- Deadline
- When the four-workers/20-different-weeks threshold is met in the current or preceding calendar year.
- Fee
- Contributions depend on assigned UI rate/wages unless reimbursement financing is elected.
- Filing agency
- Nebraska Department of Labor
- Frequency
- Threshold-triggered and ongoing
- How to comply
- Register and report through Nebraska UI/NEworks when liability is established.
- Official form or portal
- Nebraska UI Tax / NEworks
Applies to: A religious, charitable, educational, or other qualifying nonprofit organization whose services fall within §48-604 and are not excluded.
- The statutory nonprofit test is not Montana’s payroll-dollar test and is subject to specific service exclusions.
- Failure to register/report after liability can create assessments, interest, penalties, and benefit-charge exposure.
- Iowa unemployment insurance required
- Minnesota unemployment insurance required
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
Do not count every person connected with a nonprofit automatically. Section 48-604 excludes specified church/church-controlled organizations, services by ordained/licensed ministers or members of religious orders, certain rehabilitation/work-training services, student services, and other listed categories.
- Deadline
- Before determining UI liability or reporting particular services.
- Fee
- No separate classification fee.
- Filing agency
- Nebraska Department of Labor
- Frequency
- Continuous classification
- How to comply
- Classify each service under §48-604 and retain the basis for exclusions.
- Official form or portal
- Nebraska UI Tax / NEworks
Applies to: A nonprofit evaluating whether particular services count toward UI coverage or taxable employment.
- Independent-contractor and employee status remains fact-specific under applicable law.
- Misclassification can produce underreported UI liability or unnecessary contributions.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
Establish the Nebraska UI employer account and file required wage/contribution reports through the Nebraska Department of Labor system. Keep UI reporting separate from DOR withholding and workers’ compensation.
- Deadline
- Promptly when UI liability begins; recurring reports on the NDOL schedule.
- Fee
- Contributions depend on the employer’s assigned rate and taxable wages; no universal registration fee stated.
- Filing agency
- Nebraska Department of Labor
- Frequency
- Recurring
- How to comply
- Use NEworks/UI Tax and follow NDOL account instructions.
- Official form or portal
- Nebraska UI Tax / NEworks
Applies to: A nonprofit that is a covered Nebraska UI employer.
- A qualifying nonprofit may elect reimbursement financing instead of contributions under §48-660.01.
- Missing reports or contributions can lead to assessments, interest, penalties, liens, and benefit-charge issues.
Last verified: 2026-08-08
Official sources: Nebraska Department of Labor and 1 more
View official sources (2)
Instead of regular UI contributions, a qualifying nonprofit may elect to reimburse the unemployment fund for benefits charged to it. A newly subject organization generally has 30 days after the liability determination to elect; an existing contributory employer generally must elect at least 30 days before the taxable year.
- Deadline
- Newly subject: within 30 days after liability determination; contributory-to-reimbursement: at least 30 days before taxable year.
- Fee
- No election fee stated; reimbursements equal statutorily chargeable benefit amounts and security/group arrangements can apply.
- Filing agency
- Nebraska Department of Labor
- Frequency
- Election; minimum period applies
- How to comply
- File the election with NDOL and comply with any required security/group terms.
- Official form or portal
- Reimbursable financing election to Nebraska Department of Labor
Applies to: A qualifying nonprofit employer subject to Nebraska UI and eligible under §48-660.01.
- Liability and financing are separate: the election does not decide whether the organization is a covered employer.
- A poor or late election can lock the employer into contribution financing or create large benefit-reimbursement obligations.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
Reimburse the fund for the statutorily chargeable regular benefits and applicable share of extended benefits, generally within 30 days after billing. Observe the minimum election period and give the required advance notice to return to contributions; delinquency can terminate the election.
- Deadline
- Reimbursement generally within 30 days after bill; termination notice generally at least 30 days before the taxable year.
- Fee
- Amount is benefit-charge based; no fixed tax rate.
- Filing agency
- Nebraska Department of Labor
- Frequency
- Periodic and event-triggered
- How to comply
- Pay NDOL bills, maintain required security/group participation, and file timely termination notice if changing financing.
- Official form or portal
- NDOL reimbursable employer account
Applies to: A nonprofit that elected reimbursement financing.
- Extended-benefit allocations and group/security rules can change actual amounts.
- Delinquency can create collection liability and loss of reimbursable status.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
Nebraska’s general rule applies to employers with one or more covered employees in the regular trade, business, profession, or vocation. Obtain workers’ compensation insurance or approved self-insurance before operating with covered employees.
- Deadline
- Before the first covered employee performs work and continuously while coverage is required.
- Fee
- Private insurance premium or self-insurance cost varies; no universal state filing fee.
- Responsible party
- Nebraska Workers’ Compensation Court
- Frequency
- Continuous
- How to comply
- Purchase a policy from an authorized carrier or obtain lawful self-insurance approval.
- Official form or portal
- Workers’ compensation insurance / self-insurance approval
Applies to: A Nebraska nonprofit employer with one or more employees covered by the Nebraska Workers’ Compensation Act.
- Specific §48-106 exceptions and worker-classification issues apply.
- Operating uninsured can create direct benefit liability, penalties, enforcement, and loss of statutory protections.
- Colorado workers compensation required
- Kansas workers compensation required
Last verified: 2026-08-08
Official sources: Nebraska Workers’ Compensation Court and 2 more
View official sources (3)
Independent contractors are not covered as employees merely because they perform services, and §48-106 contains specific excluded employments. Volunteer and officer treatment depends on statutory status and facts; nonprofit status alone is not an exemption.
- Deadline
- Before relying on an exclusion or classifying a worker outside coverage.
- Fee
- No classification fee.
- Responsible party
- Nebraska Workers’ Compensation Court
- Frequency
- Continuous classification
- How to comply
- Apply §48-106 and current Workers’ Compensation Court guidance to the actual relationship and obtain carrier/counsel confirmation for close cases.
- Official form or portal
- Workers’ Compensation Court resources
Applies to: A nonprofit using volunteers, officers, independent contractors, household/agricultural workers, or another potentially excluded category.
- UI, wage, tax, and new-hire definitions do not automatically determine workers’ compensation status.
- Misclassification can leave the nonprofit uninsured for an injury and create direct statutory liability.
Last verified: 2026-08-08
Official sources: Nebraska Workers’ Compensation Court and 1 more
View official sources (2)
Secure coverage through an authorized workers’ compensation policy or approved self-insurance and maintain proof. Uninsured employers can be directly liable for benefits and subject to statutory penalties/enforcement.
- Deadline
- Continuously while covered employees are employed.
- Fee
- Insurance/self-insurance costs vary.
- Responsible party
- Nebraska Workers’ Compensation Court
- Frequency
- Continuous
- How to comply
- Maintain policy/self-insurance approval and respond to Workers’ Compensation Court inquiries/claims.
- Official form or portal
- Workers’ compensation policy / self-insurance approval
Applies to: A nonprofit required to secure Nebraska workers’ compensation benefits.
- Coverage duty is separate from UI and general liability insurance.
- Uninsured status can produce direct compensation liability, penalties, and enforcement.
Last verified: 2026-08-08
Official sources: Nebraska Workers’ Compensation Court and 1 more
View official sources (2)
Report new employees, rehired/recalled employees, temporary/seasonal employees, and independent contractors covered by the Nebraska statutory definition within 20 days. Current Nebraska law includes independent contractors without a $600 compensation threshold.
- Deadline
- Within 20 days after the individual is hired, rehired, recalled, or begins the reportable independent-contractor relationship.
- Fee
- No filing fee.
- Filing agency
- Nebraska Department of Health and Human Services
- Frequency
- Event-triggered
- How to comply
- Report through the Nebraska New Hire Reporting Website or other permitted method with required identifying/employer data.
- Official form or portal
- Nebraska New Hire Reporting Website
Applies to: A Nebraska employer or payer required by the New Hire Reporting Act to report a new employee or covered independent contractor.
- The new-hire definition is specific to this system and does not determine workers’ compensation, UI, or tax classification.
- Failure to report can trigger statutory penalties and impair child-support enforcement.
Last verified: 2026-08-08
Official sources: Nebraska Department of Health and Human Services and 1 more
View official sources (2)
A return after a separation that is not merely a temporary separation under the statutory rule can trigger a new report. Electronic reporters may use the statutory twice-monthly schedule, and multistate employers can elect the federal multistate process.
- Deadline
- Within the statutory 20-day rule or approved twice-monthly electronic schedule; multistate election as applicable.
- Fee
- No filing fee.
- Filing agency
- Nebraska Department of Health and Human Services
- Frequency
- Event-triggered / twice monthly
- How to comply
- Use the Nebraska New Hire Reporting Website or approved multistate/electronic process.
- Official form or portal
- Nebraska New Hire Reporting Website
Applies to: A Nebraska employer with rehires, high-volume electronic reporting, or employees in multiple states.
- Temporary separations under the statutory rule do not always create a rehire report; apply the exact definition.
- Incorrect rehire or multistate handling can produce duplicate or missed reports.
Last verified: 2026-08-08
Official sources: Nebraska Department of Health and Human Services and 1 more
View official sources (2)
Nebraska’s standard minimum wage is $15.00 per hour during 2026. Nonprofit status is not a blanket minimum-wage exemption.
- Deadline
- For covered work performed during calendar year 2026.
- Fee
- $15.00 per hour minimum wage; not a filing fee.
- Filing agency
- Nebraska Department of Labor
- Frequency
- Per pay period / continuous
- How to comply
- Pay and document at least the applicable statutory wage and comply with overtime/exemption rules that apply.
- Official form or portal
- Nebraska Minimum Wage poster/payroll records
Applies to: A nonprofit employer with employees covered by the Nebraska Wage and Hour Act.
- Coverage/exemptions and federal FLSA interaction require separate analysis; the higher applicable standard controls.
- Underpayment can produce wage claims, damages, penalties, and enforcement.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
Nebraska permits a $2.13 cash wage for qualifying tipped employees only when statutory tip-credit conditions are satisfied. A qualifying student learner may be paid 75% of the applicable minimum wage under the statutory certificate/conditions.
- Deadline
- For each hour worked under a valid tipped or student-learner classification.
- Fee
- $2.13 tipped cash wage; student learner 75% of applicable minimum wage.
- Filing agency
- Nebraska Department of Labor
- Frequency
- Continuous
- How to comply
- Document tip-credit notices/conditions or student-learner authorization and payroll calculations.
- Official form or portal
- Payroll records; applicable student-learner authorization
Applies to: A nonprofit employing qualifying tipped employees or approved student learners.
- These are not general nonprofit discounts; each statutory condition must be satisfied.
- Invalid use of a reduced wage can create back-pay and penalty exposure.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
Effective July 18, 2026, the youth minimum wage is $13.50 per hour for qualifying 14- and 15-year-old employees under the statutory conditions.
- Deadline
- For qualifying work on or after July 18, 2026 during 2026.
- Fee
- $13.50 per hour; not a filing fee.
- Filing agency
- Nebraska Department of Labor
- Frequency
- Current 2026 transition
- How to comply
- Apply the youth-wage conditions and keep age/hour/child-labor records as required.
- Official form or portal
- Nebraska Minimum Wage poster/payroll records
Applies to: A nonprofit employing a qualifying 14- or 15-year-old under Nebraska law.
- Child-labor hour and occupation restrictions remain separate.
- Using the youth rate outside its statutory scope can create wage liability.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
Nebraska’s training wage is $13.50 per hour through December 31, 2026 for qualifying new employees age 16–19, generally limited to the first 90 days of employment and subject to anti-displacement and other statutory restrictions.
- Deadline
- For qualifying first 90 days of employment through December 31, 2026.
- Fee
- $13.50 per hour; not a filing fee.
- Filing agency
- Nebraska Department of Labor
- Frequency
- Temporary 2026 rule / per hire
- How to comply
- Document age, new-hire date, training-wage eligibility, and the 90-day limit.
- Official form or portal
- Payroll records; Nebraska Minimum Wage poster
Applies to: A nonprofit hiring a qualifying new employee age 16 through 19 who meets the training-wage conditions.
- The training wage changes after 2026 under the statutory schedule and is distinct from the 14–15 youth wage.
- Overusing the training wage can create back-pay and enforcement exposure.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
Nebraska paid sick time applies to covered employers with 11 or more employees. Covered employees generally become eligible after 80 consecutive hours of employment and accrue at least one hour per 30 hours worked; annual use caps are 40 hours for employers with 11–19 employees and 56 hours for employers with 20 or more.
- Deadline
- Accrual/use under the current law; coverage based on employer size and statutory exclusions.
- Fee
- Paid leave cost; no registration fee.
- Filing agency
- Nebraska Department of Labor
- Frequency
- Continuous
- How to comply
- Maintain a compliant paid-sick-time policy, payroll records, notices, and balances.
- Official form or portal
- Nebraska Paid Sick Time guidance
Applies to: A Nebraska employer with at least 11 employees that is not within a statutory exclusion.
- Apply statutory employee/employer exclusions and interaction with existing paid-leave policies.
- Failure to provide required leave can lead to complaints, remedies, and enforcement.
Last verified: 2026-08-08
Official source: Nebraska Department of Labor — Paid Sick Time Frequently Asked Questions
View official source
Gaming and alcohol
Applies only when the organization runs the activity. Nebraska charitable gaming is several separate systems rather than one: a small lottery, a small raffle, a licensed lottery or raffle above the current $15,000 boundary, bingo, Special Event and Music Bingo under the July 1, 2026 rules, and pickle cards. Serving alcohol is not a gaming question at all, and a gaming approval never carries an alcohol approval with it.
Current Nebraska law permits one lottery per calendar month with gross proceeds not greater than $15,000 without a Lottery/Raffle license when the small-activity conditions are satisfied. Proceeds remain restricted to prizes, allowable expenses, and lawful purposes.
- Deadline
- Per calendar month and before conducting the activity, confirm the expected gross-proceeds limit and all small-lottery conditions.
- Fee
- No state lottery/raffle license or lottery/raffle tax when the activity remains within the current small-activity law and all conditions are met.
- Filing agency
- Nebraska Department of Revenue, Charitable Gaming Division
- Frequency
- Monthly/activity-triggered
- How to comply
- Conduct under the Nebraska Small Lottery and Raffle Act and maintain supporting records.
- Official form or portal
- No Form 50 license for qualifying small activity
Applies to: A qualifying Nebraska nonprofit organization conducting a lottery within the Nebraska Small Lottery and Raffle Act limits.
- The former $1,000 lottery threshold is superseded; “no license” does not mean unregulated.
- Exceeding the threshold or other statutory limits can move the activity into the licensed Lottery and Raffle Act and tax system.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 2 more
View official sources (3)
Current Nebraska law permits one or more raffles in a calendar month when aggregate gross proceeds from all such raffles do not exceed $15,000 and the small-activity conditions are satisfied.
- Deadline
- Per calendar month; aggregate all qualifying raffle gross proceeds for the month.
- Fee
- No state lottery/raffle license or lottery/raffle tax when all current small-activity conditions are met.
- Filing agency
- Nebraska Department of Revenue, Charitable Gaming Division
- Frequency
- Monthly/activity-triggered
- How to comply
- Track monthly aggregate proceeds and conduct the raffle under the Small Lottery and Raffle Act.
- Official form or portal
- No Form 50 license for qualifying small activity
Applies to: A qualifying Nebraska nonprofit conducting one or more raffles under the Small Lottery and Raffle Act.
- The former $5,000 monthly raffle threshold is superseded; lawful-purpose and other operating restrictions still apply.
- Crossing the monthly boundary can trigger licensed lottery/raffle requirements and the gaming tax.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 2 more
View official sources (3)
File Form 50 and obtain the license before conducting the activity. Current Form 50 requires a license when gross proceeds are expected to exceed $15,000, charges $30 for the biennial Lottery/Raffle license, requires qualifying §501 status for ordinary nonprofit applicants, at least ten members, and a licensed utilization-of-funds member.
- Deadline
- Before conducting the licensed lottery/raffle and before exceeding the licensing threshold.
- Fee
- $30 Lottery/Raffle biennial license; special permits $10 each when separately required.
- Filing agency
- Nebraska Department of Revenue, Charitable Gaming Division
- Frequency
- Biennial license plus activity requirements
- How to comply
- Submit Form 50 with Form 50H and the current supplemental/progressive materials and possess the issued license before activity.
- Official form or portal
- Form 50; Form 50H; Supplemental Questionnaire or progressive registration
Applies to: A qualifying Nebraska nonprofit organization or corporation conducting a lottery or raffle expected to exceed the current $15,000 licensing threshold.
- Lottery/raffle eligibility differs from bingo/pickle; do not import bingo’s five-year existence rule into raffle licensing.
- Unlicensed activity above the threshold can produce gaming tax, penalty, and enforcement consequences.
Last verified: 2026-08-08
Official sources: Nebraska Department of Revenue, Charitable Gaming Division and 2 more
View official sources (3)
The Lottery/Raffle license is biennial. For §501(c)(3)/(c)(4) organizations the posted regulatory cycle expires September 30 of odd-numbered years; renewal materials require filing at least 30 days before the first ticket sale in the new period. Maintain the utilization-of-funds member and separate activity records/accounts.
- Deadline
- Renew at least 30 days before first ticket sale for the new period; applicable §501(c)(3)/(c)(4) cycle ends September 30 of odd-numbered years.
- Fee
- $30 biennial license; utilization-of-funds member licensing/fees as applicable.
- Filing agency
- Nebraska Department of Revenue, Charitable Gaming Division
- Frequency
- Biennial
- How to comply
- File current renewal Form 50/attachments and wait for physical possession of the issued license before conducting activity.
- Official form or portal
- Form 50; Form 50H
Applies to: A Nebraska nonprofit holding or renewing a Lottery/Raffle license.
- The still-posted lottery/raffle regulations retain obsolete dollar thresholds; use them only for unchanged cycle/renewal mechanics and use current Form 50/§9-511 for thresholds.
- Late renewal can interrupt lawful ticket sales and expose the organization to unlicensed-activity consequences.
Last verified: 2026-08-08
Official sources: Nebraska Department of Revenue, Charitable Gaming Division and 1 more
View official sources (2)
The June 2026 supplemental questionnaire expressly contemplates website ticket sales. It asks for the website URL, allows cash, check, and debit card/ACH payment methods, states that credit-card purchases are not authorized, and requires a ticket stub to be provided by mail or electronic transmission.
- Deadline
- Submit the supplemental questionnaire with the Form 50 license application and follow it before online sales begin.
- Fee
- No separate online-sale fee stated on the supplemental form; Lottery/Raffle license fees remain separate.
- Filing agency
- Nebraska Department of Revenue, Charitable Gaming Division
- Frequency
- License-cycle / event-triggered
- How to comply
- Complete the June 2026 supplemental questionnaire, describe the website/payment method, and retain evidence of ticket-stub delivery.
- Official form or portal
- Supplemental Questionnaire for Lottery/Raffle, Rev. 6-2026
Applies to: A licensed Nebraska lottery/raffle organization proposing to sell tickets on its website.
- This fact is limited to the current licensed lottery/raffle supplemental form; it does not authorize unrelated internet gaming.
- Using an unauthorized payment method or selling online outside the approved licensed structure can create gaming-law violations.
Last verified: 2026-08-08
Official sources: Nebraska Department of Revenue, Charitable Gaming Division and 1 more
View official sources (2)
Nebraska imposes a tax of two percent of gross proceeds on each licensed lottery or raffle with gross proceeds greater than $15,000. The tax is remitted annually by September 30 on the Department’s form.
- Deadline
- September 30 annually for the licensed lottery/raffle tax.
- Fee
- 2% of gross proceeds of each licensed lottery/raffle above $15,000.
- Filing agency
- Nebraska Department of Revenue, Charitable Gaming Division
- Frequency
- Annual when triggered
- How to comply
- File the current DOR lottery/raffle tax report and pay the tax.
- Official form or portal
- DOR lottery/raffle tax report
Applies to: An organization conducting a lottery or raffle required to be licensed under the Nebraska Lottery and Raffle Act.
- Small activities at or below the current statutory threshold are governed separately.
- Late or unpaid tax can create penalties and jeopardize gaming compliance.
Last verified: 2026-08-08
Official source: Nebraska Legislature — Nebraska Revised Statute § 9-429 — Lottery and raffle tax
View official source
Ordinary bingo licensing is available to specified §501(c) organizations and listed emergency-service organizations. A nonprofit applicant generally must have existed in Nebraska for at least five years with active bona fide membership, subject to statutory exceptions.
- Deadline
- Before applying for an ordinary bingo license.
- Fee
- License fee depends on Class I or II; no separate eligibility fee.
- Filing agency
- Nebraska Department of Revenue, Charitable Gaming Division
- Frequency
- Biennial licensing eligibility
- How to comply
- Submit Form 50 with current attachments after confirming IRC category and five-year rule.
- Official form or portal
- Form 50 — Bingo application
Applies to: A nonprofit seeking a Nebraska Class I or Class II bingo license.
- Do not apply bingo’s five-year existence requirement to ordinary raffle licensing unless separate authority says so.
- An ineligible organization cannot lawfully rely on an ordinary bingo license.
Last verified: 2026-08-08
Official sources: Nebraska Department of Revenue, Charitable Gaming Division and 1 more
View official sources (2)
Class I applies when bingo gross receipts are less than $100,000 per 12-month period; Class II applies when gross receipts are equal to or greater than $100,000. Current biennial fees are $30 for Class I and $100 for Class II, and Class II requires a licensed gaming manager.
- Deadline
- Classify before licensing and monitor gross receipts during each 12-month period.
- Fee
- $30 biennial Class I; $100 biennial Class II.
- Filing agency
- Nebraska Department of Revenue, Charitable Gaming Division
- Frequency
- Biennial license / 12-month classification
- How to comply
- File Form 50 and the class-specific schedules/forms; Class II also uses Form 50C.
- Official form or portal
- Form 50; Form 50C for Class II gaming manager
Applies to: A qualifying organization conducting licensed bingo.
- Music Bingo may not be conducted under a Class I or Class II license after July 1, 2026.
- Operating under the wrong class can create reporting, manager, fee, and enforcement problems.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
Maintain the biennial license, apply for renewal at least 45 days before expiration under current bingo regulations, keep a licensed utilization-of-funds member, maintain the gaming manager where Class II requires one, and file the tax/operational reports and records required by class.
- Deadline
- Renew at least 45 days before expiration; recurring reports/tax under the assigned bingo schedule.
- Fee
- License $30/$100 by class; gaming-manager/utilization and bingo tax/report costs are separate.
- Filing agency
- Nebraska Department of Revenue, Charitable Gaming Division
- Frequency
- Biennial plus recurring reports
- How to comply
- Use current Form 50/50H/50C and DOR bingo reporting forms.
- Official form or portal
- Form 50; Form 50H; Form 50C; bingo tax/report forms
Applies to: A Nebraska organization holding a Class I or Class II bingo license.
- The exact report package varies by class and activity; Special Event Bingo is a different permit system.
- Lapsed licensing or missing managers/reports can stop bingo and create tax/penalty exposure.
Last verified: 2026-08-08
Official sources: Nebraska Department of Revenue, Charitable Gaming Division and 2 more
View official sources (3)
Effective July 1, 2026, a qualifying organization may obtain up to four Special Event Bingo permits per calendar year, not exceeding 14 aggregate days. Apply at least 10 days before the desired start date and pay $15. The event must occur in the county of the organization’s principal office.
- Deadline
- At least 10 days before event start; maximum four permits and 14 aggregate days per calendar year.
- Fee
- Submit the current Special Event Bingo application/guide and possess/post the permit before play.
- Filing agency
- Nebraska Department of Revenue, Charitable Gaming Division
- Frequency
- $15 per permit
- How to comply
- Form 50J as incorporated in the July 2026 Special Event Bingo guide
- Official form or portal
- $15 permit; no ordinary Class I/II bingo tax/report regime for activity qualifying under the special-event statute.
Applies to: A qualifying nonprofit organization conducting bingo as a secondary activity at a special event.
- The still-posted standalone older Form 50J shows a superseded two-event limit; current statute/July 2026 guide control.
- Conducting without the permit or outside the county/day limits can create gaming-law violations.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 2 more
View official sources (3)
Music Bingo became expressly authorized only through the Special Event Bingo permit path effective July 1, 2026. A Class I or Class II bingo license may not be used for Music Bingo. Special-event cards may cost no more than $1 and no single prize may exceed $50.
- Deadline
- Use a valid Special Event Bingo permit before the Music Bingo event; current rules operative July 1, 2026.
- Fee
- $15 Special Event Bingo permit; $1 maximum card charge; $50 maximum single prize.
- Filing agency
- Nebraska Department of Revenue, Charitable Gaming Division
- Frequency
- Event-triggered
- How to comply
- Apply under §9-230.01/current guide and conduct Music Bingo only within that permit.
- Official form or portal
- Special Event Bingo permit / current guide
Applies to: A qualifying nonprofit wishing to conduct bingo using song titles, musical artists, or music genres.
- No wage/commission/salary may be paid for conducting special-event bingo; alcohol proximity affects minor participation.
- Using an ordinary bingo license for Music Bingo violates the current post-July-2026 structure.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 3 more
View official sources (4)
Eligible categories include specified §501(c)(3), (4), (5), (7), (8), (10), and (19) organizations. The organization generally must be incorporated or organized in Nebraska, conduct Nebraska activities, further a lawful purpose, operate without private profit, and have five years of Nebraska existence/membership unless a statutory exception applies; a domesticated foreign corporation does not satisfy the Nebraska-incorporation condition merely by domestication.
- Deadline
- Before applying for a pickle-card license.
- Fee
- License fee depends on class.
- Filing agency
- Nebraska Department of Revenue, Charitable Gaming Division
- Frequency
- Biennial licensing eligibility
- How to comply
- Confirm §9-326 eligibility and file Form 50/attachments.
- Official form or portal
- Form 50 — Lottery by Pickle Card
Applies to: A nonprofit considering a licensed lottery by the sale of pickle cards.
- This Tier 3 branch is included because Nebraska expressly regulates nonprofit pickle-card gaming and the state brief requires proportional screening.
- An ineligible organization cannot lawfully conduct the licensed activity.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
Class I permits sales at the designated premises and regularly scheduled bingo occasions; Class II permits sales through licensed pickle-card operators and requires a licensed sales agent. Current biennial fees are $200 Class I and $300 Class II; at least one utilization-of-funds member is also required.
- Deadline
- Before pickle-card sales and on the biennial renewal cycle.
- Fee
- $200 Class I; $300 Class II; utilization-of-funds member $40 under the current statute; other agent fees as applicable.
- Filing agency
- Nebraska Department of Revenue, Charitable Gaming Division
- Frequency
- Biennial plus recurring reports
- How to comply
- File Form 50, Form 50H, and class-specific forms/schedules; maintain designated-premises and reporting rules.
- Official form or portal
- Form 50; Form 50H; Form 50E for Class II sales agent
Applies to: An eligible nonprofit obtaining a Nebraska pickle-card license.
- Deeper operator/distributor details are deferred as specialized commercial gaming regulation.
- Operating under the wrong class or without required licensed persons can create gaming enforcement and tax exposure.
Last verified: 2026-08-08
Official sources: Nebraska Department of Revenue, Charitable Gaming Division and 2 more
View official sources (3)
Nebraska permits qualifying nonprofit applicants to obtain a Special Designated License. A qualifying fraternal/charitable/public-service nonprofit may receive SDL authority for up to 12 calendar days in one calendar year.
- Deadline
- Before the alcohol event and within the annual SDL-day limit.
- Fee
- Fee calculated under §53-124.11; local fee/tax can be additional.
- Filing agency
- Nebraska Liquor Control Commission
- Responsible party
- Nebraska Liquor Control Commission; local governing body
- Frequency
- Event-triggered / annual cap
- How to comply
- Use the NLCC nonprofit SDL workflow and obtain required local approval.
- Official form or portal
- Special Designated License — Non-profit / POSSE
Applies to: A qualifying federally tax-exempt fraternal, charitable, public-service, religious, political, fine-arts-museum, or other nonprofit applicant conducting a temporary alcohol event.
- Gaming approval, donated alcohol, and a caterer’s license do not automatically supply the nonprofit’s own SDL authority.
- Serving or selling alcohol without lawful license authority can produce liquor enforcement and jeopardize the event.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
The ordinary SDL fee is $40 per day. For a qualifying nonprofit single application covering multiple days at the same location, the statute provides $40 for the initial license plus $10 for each additional day. Local governing-body approval is mandatory. Current Commission rules require receipt at least seven working days before the event when no waiver/modification is requested; current NLCC guidance also tells nonprofit applicants to check the seven-day calendar.
- Deadline
- At least 7 working days before the event under the current no-waiver rule, plus enough time for local approval.
- Fee
- $40 ordinary day; qualifying same-location multi-day nonprofit application: $40 initial + $10 each additional day; local fees/taxes may apply.
- Filing agency
- Nebraska Liquor Control Commission
- Responsible party
- Nebraska Liquor Control Commission; city/village/county governing body
- Frequency
- Event-triggered
- How to comply
- Submit through POSSE/nonprofit SDL process with nonprofit registration/affidavit and local recommendation/approval.
- Official form or portal
- Special Designated License — Non-profit / POSSE
Applies to: A qualifying nonprofit applying for its own Nebraska Special Designated License.
- Do not import the caterer-specific §53-124.13 timing rule into a nonprofit’s own SDL application.
- Late or unapproved applications are not accepted/issued; event alcohol cannot proceed lawfully without the license.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 2 more
View official sources (3)
A nonprofit SDL can allow specified supplier/distributor contributions under Nebraska law and Commission waiver authority. Alcohol auctions are treated as sales and require lawful license authority. Confirm source, transfer, premises, and event authority before accepting or disposing of alcohol.
- Deadline
- Before accepting, selling, auctioning, serving, or raffling alcohol.
- Fee
- License/local fees depend on event; donated product is not itself a state fee.
- Responsible party
- Nebraska Liquor Control Commission
- Frequency
- Event-triggered
- How to comply
- Use the appropriate SDL/license path and obtain Commission confirmation for unusual donation/auction/raffle structures.
- Official form or portal
- NLCC SDL/FAQ process
Applies to: A nonprofit receiving donated alcohol, auctioning alcohol, or combining alcohol with a fundraising event.
- Donated alcohol does not make gaming or raffle authority automatic; caterer routes are separate.
- Unauthorized receipt, sale, or service can trigger liquor-law enforcement even when the proceeds are charitable.
Last verified: 2026-08-08
Official sources: Nebraska Liquor Control Commission and 2 more
View official sources (3)
Lobbying and campaign finance
Applies when the organization lobbies or its activity crosses into covered campaign spending. Lobbying registration and reporting is one system, Nebraska campaign finance disclosure is a second, and the federal section 501(c)(3) prohibition on candidate campaign intervention is a third that no state filing satisfies. The current lobbying and Form A-1 fees reflect the July 18, 2026 changes.
Register before lobbying. The current fee is $300 per principal for compensated lobbying and $15 per principal for noncompensated lobbying. The Clerk of the Legislature receives lobbying registrations/reports while the Nebraska Accountability and Disclosure Commission administers disclosure law and late fees.
- Deadline
- Before lobbying begins for each principal.
- Fee
- $300 compensated per principal; $15 noncompensated per principal.
- Filing agency
- Clerk of the Nebraska Legislature
- Responsible party
- Clerk of the Nebraska Legislature; Nebraska Accountability and Disclosure Commission
- Frequency
- Calendar-year registration
- How to comply
- Register through the Nebraska Lobbyist Registration system and identify each principal.
- Official form or portal
- Lobbyist Form A / A-R; Nebraska Lobbyist Registration system
Applies to: A nonprofit, employee, contractor, or other person meeting Nebraska’s lobbyist/principal definitions and engaging in regulated lobbying.
- Not every communication with a public official is lobbying; apply statutory definitions/exceptions.
- Lobbying without required registration or payment can create late fees, civil penalties, and disclosure violations.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 3 more
View official sources (4)
A salaried employee or member whose duties include lobbying is treated as compensated for fee purposes. If a person registered as noncompensated later receives compensation, pay the additional $285 within five days. Registrations are valid for the calendar year unless terminated.
- Deadline
- Additional $285 within 5 days after compensation is received/established under the statutory change rule; renew for each calendar year.
- Fee
- $285 additional fee after a $15 noncompensated registration becomes compensated.
- Filing agency
- Clerk of the Nebraska Legislature
- Responsible party
- Clerk of the Nebraska Legislature; Nebraska Accountability and Disclosure Commission
- Frequency
- Event-triggered and annual
- How to comply
- Amend/update the lobbying registration and pay the additional amount through the current system.
- Official form or portal
- Lobbyist registration amendment / current system
Applies to: A registered lobbyist whose lobbying is part of salaried duties or who changes from noncompensated to compensated status.
- Compensation disclosed as lobbying fees also affects the special monthly report exception.
- Failure to update compensation status can create deficient-registration and late-fee exposure.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 3 more
View official sources (4)
File the required lobbyist and principal quarterly disclosure reports. Each registered lobbyist must also file a Statement of Activity within 45 days after the end of a regular session and, when active in a special session, within 45 days after that session.
- Deadline
- Quarterly reports generally within 30 days after quarter-end under the current system; Statement of Activity within 45 days after session.
- Fee
- No report fee; late filing fees apply under current law.
- Filing agency
- Clerk of the Nebraska Legislature
- Responsible party
- Clerk of the Nebraska Legislature; Nebraska Accountability and Disclosure Commission
- Frequency
- Quarterly and session-based
- How to comply
- Use the Nebraska Lobbyist Registration/reporting system and the current B/C/D forms as applicable.
- Official form or portal
- Lobbyist Form B; Principal Form C; Lobbyist Form D
Applies to: A registered Nebraska lobbyist and its principal.
- A principal files one quarterly report covering its lobbying rather than separate reports for each lobbyist.
- Late or incomplete reports can trigger statutory late fees and enforcement.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
If lobbying-purpose receipts or expenditures exceed $5,000 during a calendar month in which the Legislature is in session, file the electronic special report within 15 days after the end of that month. Lobbying fees for services already disclosed on the registration are excluded from this trigger.
- Deadline
- Within 15 days after the end of the in-session month in which the >$5,000 threshold is exceeded.
- Fee
- No report filing fee; late filing fees apply.
- Filing agency
- Clerk of the Nebraska Legislature
- Responsible party
- Clerk of the Nebraska Legislature; Nebraska Accountability and Disclosure Commission
- Frequency
- Threshold/event-triggered
- How to comply
- File the lobbyist or principal special report through the current lobbying system.
- Official form or portal
- Lobbyist Special Report (B-B); Principal Special Report (C-C)
Applies to: A lobbyist or principal whose lobbying receipts or expenditures cross the statutory monthly threshold while the Legislature is in session.
- The operator is greater than $5,000, not $5,000 or more; disclosed lobbying-service fees are excluded from the special-report trigger.
- Failure to file on time creates statutory late-fee and enforcement exposure.
Last verified: 2026-08-08
View official source
Effective July 18, 2026, NADC doubled specified late filing fees, extended late-fee treatment to principal Forms C/CC, and increased the new-committee Form A-1 registration fee from $100 to $150.
- Deadline
- Effective July 18, 2026 for filings within the current NADC transition rules.
- Fee
- $150 current Form A-1 new-committee fee; current doubled late-fee amounts apply to covered late filings.
- Filing agency
- Nebraska Accountability and Disclosure Commission
- Frequency
- Current 2026 transition
- How to comply
- Use current NADC Legislative Updates and live filing systems rather than stale fee text in older 2026 brochures/forms.
- Official form or portal
- NADC Form A-1 / Forms C, CC / FirstTuesday
Applies to: Lobbying principals/lobbyists and political committees with filings due or voluntarily filed on or after July 18, 2026.
- A still-posted 2026 Candidate Brochure contains the former $100 fee and is retained only as superseded conflict evidence.
- Using the old $100 A-1 fee or old late-fee amounts after the transition can cause deficient or delinquent filings.
Last verified: 2026-08-08
Official sources: Nebraska Accountability and Disclosure Commission and 2 more
View official sources (3)
A covered group generally forms/registers when it raises, receives, or expends more than $5,000 in a calendar year for covered candidate or ballot-question purposes. File Form A-1 within 10 days after formation, or within 2 days if the threshold is crossed in the 30 days immediately before the election. Current Form A-1 fee is $150 for filings due/voluntary on or after July 18, 2026.
- Deadline
- Within 10 days after committee formation; within 2 days when formed in the 30 days immediately before the election.
- Fee
- $150 current Form A-1 registration fee.
- Filing agency
- Nebraska Accountability and Disclosure Commission
- Frequency
- Threshold/event-triggered
- How to comply
- Register through FirstTuesday or the current Form A-1 filing channel and establish required committee records/depository arrangements.
- Official form or portal
- Statement of Organization, NADC Form A-1; FirstTuesday
Applies to: A nonprofit or associated group that becomes a PAC, ballot-question committee, independent committee, candidate committee, or other covered political committee under Nebraska law.
- The exact committee type depends on the activity; federal §501(c)(3) candidate prohibition is a separate substantive tax rule.
- Failure to register can create late fees, civil penalties, and unreported political activity.
Last verified: 2026-08-08
Official sources: Nebraska Accountability and Disclosure Commission and 3 more
View official sources (4)
Registered committees file periodic campaign statements such as B-1 or B-4 based on committee type and election calendar. A corporation or other listed entity making a contribution or expenditure greater than $250 may have Form B-7 reporting due within 10 days after the end of the calendar month. Current filings are viewable/filed through FirstTuesday as applicable.
- Deadline
- Periodic committee calendar; B-7 generally within 10 days after the end of the month containing a >$250 covered contribution/expenditure.
- Fee
- No universal report fee; late fees may apply.
- Filing agency
- Nebraska Accountability and Disclosure Commission
- Frequency
- Periodic and event-triggered
- How to comply
- Use the correct NADC report for committee/entity type and the current 2026 election calendar/FirstTuesday system.
- Official form or portal
- Forms B-1, B-4, B-7; FirstTuesday
Applies to: A registered political committee or a corporation/nonprofit making covered Nebraska state/local election contributions or expenditures.
- Disclaimers, late-contribution/independent-expenditure reports, and exact calendars depend on activity/election and must not be collapsed into one universal schedule.
- Missing reports or deadlines can create late fees and civil enforcement.
Last verified: 2026-08-08
Official sources: Nebraska Accountability and Disclosure Commission and 1 more
View official sources (2)
Federal §501(c)(3) organizations are prohibited from participating or intervening in candidate political campaigns. Nebraska campaign-finance law separately determines whether a permitted state-law transaction or ballot-measure activity triggers disclosure; Nebraska lobbying law is another separate system.
- Deadline
- Continuously while §501(c)(3) status is claimed.
- Fee
- No state filing fee for the federal substantive restriction.
- Responsible party
- Internal Revenue Service; Nebraska Accountability and Disclosure Commission when state reporting is implicated
- Frequency
- Continuous
- How to comply
- Screen proposed advocacy first for federal tax-law permissibility, then separately apply Nebraska lobbying/campaign reporting.
- Official form or portal
- IRS guidance; NADC forms as separately triggered
Applies to: An organization recognized under IRC §501(c)(3).
- Ballot-measure advocacy and lobbying are not candidate campaign intervention merely because they are political/advocacy activities; federal limits still require separate analysis.
- Candidate intervention can jeopardize federal exemption even if a Nebraska disclosure form could otherwise be filed.
Last verified: 2026-08-08
Official sources: Internal Revenue Service and 1 more
View official sources (2)
Local and activity-specific licensing
Nebraska issues no statewide general business licence, which is not the same as being licence free. Regulated occupations, food, liquor, gaming, zoning, occupancy, and events can each require an approval. The Omaha and Lincoln entries below are representative examples of how local permitting works, never statewide law, and whether a locality regulates solicitation itself remains VERIFICATION IN PROGRESS.
The Nebraska Secretary of State affirmatively states that Nebraska has no general business license. That does not mean a nonprofit is license-free: regulated occupations, food, liquor, gaming, zoning, occupancy, events, and municipal activities can require separate approvals.
- Deadline
- Before beginning a regulated activity or occupying/using a location requiring approval.
- Fee
- No statewide general-business-license fee; activity/local fees vary.
- Responsible party
- Nebraska Secretary of State; activity-specific state/local regulators
- Frequency
- Continuous screening
- How to comply
- Use the state new-business guidance and check the regulator/locality for the actual activity and premises.
- Official form or portal
- No statewide general business license; activity-specific permits
Applies to: An ordinary Nebraska nonprofit beginning operations or a new regulated activity.
- State and local rules must remain separately identified; local examples are not statewide law.
- Assuming “no general license” means “no licenses” can lead to unlicensed operations.
- Iowa local business license required in some cases
- Oregon local business license required in some cases
Last verified: 2026-08-08
Official sources: Nebraska Secretary of State, Business Services Division and 2 more
View official sources (3)
Omaha’s ONEBiz guidance and Lincoln-Lancaster food-safety program illustrate that local event, food, occupancy, liquor-approval, and other permits can apply even without a statewide general business license. Check the actual municipality/county rather than copying these rules statewide.
- Deadline
- Before the locally regulated activity/event and on local renewal schedules.
- Fee
- Local fees vary by permit and locality.
- Responsible party
- City of Omaha; City of Lincoln / Lincoln-Lancaster County Health Department
- Frequency
- Local/activity-triggered
- How to comply
- Use the relevant city/county official portal for the location and activity.
- Official form or portal
- Omaha ONEBiz; Lincoln-Lancaster food-safety/temporary-event permits
Applies to: A nonprofit operating an event, food service, alcohol activity, premises, or other regulated activity in Omaha or Lincoln/Lancaster County.
- These are representative samples only; they do not establish rules for every Nebraska locality.
- Missing a local permit can delay or stop an event or operation and create local penalties.
Last verified: 2026-08-08
Official sources: City of Omaha and 1 more
View official sources (2)
The statewide AG/SOS ordinary charity-registration negative does not prove that every Nebraska city or village has no local solicitation, peddler, event, or fundraising permit. Check the actual locality when the solicitation method could fall within local licensing.
- Deadline
- Before locally regulated solicitation or event activity.
- Fee
- Local fee may apply; no universal amount confirmed.
- Responsible party
- Applicable Nebraska city, village, or county
- Frequency
- Local/event-triggered
- How to comply
- Review the municipality’s code/licensing office for the actual solicitation method and event location.
- Official form or portal
- Local licensing/permit process
Applies to: A nonprofit conducting door-to-door, street, event-based, or other locally regulated solicitation in a Nebraska municipality.
- Passive online fundraising and ordinary donor communications can present different local issues; no statewide municipal negative was affirmatively confirmed.
- An overbroad statewide “no solicitation permit anywhere” statement could cause a missed local requirement.
Verification in progress. Safe approach: Statewide AG/SOS charitable-registration rules do not prove that every Nebraska locality lacks solicitation/event permits; check the municipality for the actual solicitation method. Unresolved: Check the actual municipality/county for the solicitation method; obtain local confirmation before publishing an unqualified local negative. Why the official evidence is insufficient: No current official statewide source can prove the absence of local solicitation/fundraising permits across all Nebraska municipalities, and representative city materials cannot be generalized statewide. Needed to resolve: Official city/village/county licensing code or written confirmation for the relevant locality. Risk if this is treated as settled: Could cause a nonprofit to miss a local permit or event/solicitation restriction.
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: Nebraska Attorney General and 1 more
View official sources (2)
Dissolution, publication, and closure
Closing is a sequence, not a filing. Corporate approval comes first, then the Articles of Dissolution, then a dissolution notice published for three successive weeks with its own contents and its own proof filing, then winding up and distributing assets under the classification and donor restriction rules, and finally the tax, employer, and activity-specific accounts, which close one agency at a time.
Use the classification/member-specific statutory approval process for dissolution. Board-only, member, and public-benefit/religious paths can differ, and charitable-asset/Attorney General duties remain separate.
- Deadline
- Before filing Articles of Dissolution and before distributing assets.
- Fee
- No internal approval fee; SOS/AG/publication costs are separate.
- Responsible party
- Internal corporate governance; Nebraska Attorney General when applicable
- Frequency
- One time
- How to comply
- Adopt the dissolution plan/resolution, obtain required member approvals, and document charitable-asset restrictions/notices.
- Official form or portal
- Plan/resolution of dissolution
Applies to: A Nebraska nonprofit corporation choosing to dissolve voluntarily.
- Public benefit/religious corporations have Attorney General oversight; mutual-benefit distributions differ.
- Defective approval can make the dissolution or later asset transfers challengeable.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
File the nonprofit Articles of Dissolution after the required corporate approvals. The current SOS fee is $30 written/in-office or $25 electronic.
- Deadline
- After required approval; coordinate with AG notice and publication requirements.
- Fee
- $30 written/in-office; $25 electronic.
- Filing agency
- Nebraska Secretary of State
- Responsible party
- Nebraska Secretary of State, Business Services Division
- Frequency
- One time
- How to comply
- Submit the dissolution filing through the current SOS paper/eDelivery channel.
- Official form or portal
- Articles of Dissolution
Applies to: A Nebraska nonprofit corporation that has validly approved voluntary dissolution.
- The SOS filing does not satisfy publication, AG charitable-asset, tax, UI, or other closure duties.
- Failure to file leaves the public entity record active/inaccurate and can prevent lawful winding-up progression.
Last verified: 2026-08-08
Official sources: Nebraska Secretary of State, Business Services Division and 2 more
View official sources (3)
After dissolution, publish the required notice for three successive weeks in the required legal newspaper. Unlike incorporation notice, dissolution notice states the terms and conditions of dissolution, the names/titles of persons responsible for winding up, and a statement of assets and liabilities. File proof of publication with the Secretary of State.
- Deadline
- Three successive weeks; proof filed after completion.
- Fee
- $30 written/in-office or $25 electronic SOS proof-of-publication filing fee; private newspaper charge is separate and varies.
- Filing agency
- Nebraska Secretary of State
- Responsible party
- Nebraska Secretary of State; private legal newspaper
- Frequency
- One time
- How to comply
- Publish in the statutory newspaper/geography and submit the affidavit/proof to SOS.
- Official form or portal
- Affidavit/Proof of Publication
Applies to: A Nebraska nonprofit corporation dissolving under the Nebraska Nonprofit Corporation Act.
- Formation, amendment, merger, and dissolution publications are separate facts with different contents; private newspaper cost is not the SOS filing fee.
- Omitting publication/proof can leave the dissolution publication requirement unsatisfied and create winding-up uncertainty.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
After dissolution, limit activity to winding up: collect assets, discharge or make provision for liabilities/claims, preserve restrictions, and distribute remaining assets under the nonprofit Act, articles, donor restrictions, and applicable charitable-purpose rules.
- Deadline
- During winding up and before final asset distribution.
- Fee
- Private legal/accounting costs may apply; no universal state fee.
- Responsible party
- Internal corporate governance; Nebraska Attorney General/courts when applicable
- Frequency
- One-time winding-up period
- How to comply
- Use the statutory claims/winding-up procedures and document each liability and distribution.
- Official form or portal
- Corporate winding-up records; claims notices if used
Applies to: A dissolved Nebraska nonprofit corporation.
- AG 20-day asset-transfer rule remains separate for covered public-benefit/religious dissolutions.
- Premature or improper distributions can expose directors, the corporation, or recipients and can violate charitable restrictions.
Last verified: 2026-08-08
Official sources: Nebraska Legislature and 1 more
View official sources (2)
Corporate dissolution does not close DOR accounts. File final returns through the last taxable transaction or wage; current DOR guidance generally requires final returns within 20 days after ceasing, selling, transferring, or changing the business, and Form 22 is used to cancel/update applicable tax programs. For withholding closure, complete the final W-3N/W-2 process within the separate current 30-day branch.
- Deadline
- Final returns generally within 20 days after closure event; withholding final W-3N/W-2 branch within 30 days as current guidance requires.
- Fee
- $0 filing fee identified for Form 22/final returns; tax/interest/penalties remain payable.
- Filing agency
- Nebraska Department of Revenue
- Frequency
- One-time closure
- How to comply
- File final Form 10/941N/other returns as applicable, submit Form 22 account cancellation, and complete final wage reconciliation.
- Official form or portal
- Form 22; final Form 10; final Form 941N; W-3N/W-2
Applies to: A nonprofit ending Nebraska taxable sales, withholding, or another DOR account.
- Federal IRS closure and county/local tax accounts are separate.
- Unclosed accounts can continue generating expected returns, notices, estimated liabilities, penalties, and interest.
Last verified: 2026-08-08
Official sources: Nebraska Department of Revenue and 3 more
View official sources (4)
Ending the corporation does not automatically close Nebraska UI, workers’ compensation coverage, gaming licenses, liquor permits, lobbying/principal registrations, campaign committees, foreign registrations, or local permits. File each applicable final report, cancellation, termination, or withdrawal with the responsible agency.
- Deadline
- At operational closure and under each program’s final-report/cancellation deadline.
- Fee
- Program-specific; no universal closure fee.
- Responsible party
- Nebraska Department of Labor; Nebraska Workers’ Compensation Court; Nebraska Department of Revenue Charitable Gaming Division; Nebraska Liquor Control Commission; Nebraska Accountability and Disclosure Commission; local authorities
- Frequency
- One-time multi-agency closure
- How to comply
- Cancel/close UI in the NDOL system; cancel gaming licenses/return certificates; terminate advocacy accounts/committees as applicable; end insurance and local permits only when lawful.
- Official form or portal
- Agency-specific cancellation/final-report systems
Applies to: A nonprofit ending Nebraska operations after or alongside corporate dissolution.
- Do not cancel workers’ compensation insurance before covered employment actually ends; preserve records for claims and audits.
- Failing to close accounts can leave ongoing filings, fees, benefit charges, tax returns, public registrations, or enforcement exposure.
Last verified: 2026-08-08
Official sources: Nebraska Department of Labor and 4 more
View official sources (5)
Official Sources
94 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Nebraska Accountability and Disclosure Commission | 2026 Candidate Brochure | https://nadc.nebraska.gov/sites/default/files/doc/2026%20Candidate%20Brochure.pdf | |
| Nebraska Department of Revenue | 2026 Nebraska Circular EN | https://revenue.nebraska.gov/sites/default/files/doc/business/Cir_En_2025/2026cir_en_whole.pdf | |
| Nebraska Department of Revenue | 2026 Nebraska Legislative Changes — Sales and Use Tax | https://revenue.nebraska.gov/about/2026-nebraska-legislative-changes | |
| Nebraska Secretary of State, Business Services Division | Annual/Biennial Reporting | https://sos.nebraska.gov/business-services/annualbiennial-reporting | |
| Nebraska Secretary of State, Business Services Division | Application for Certificate of Authority to Transact Business — Foreign Nonprofit Corporation | https://sos.nebraska.gov/sites/default/files/doc/business-services/Corporations/Forms/ApplicationForCertificateofAuthorityFNP.pdf | |
| Nebraska Public Service Commission | Autodialer Information | https://psc.nebraska.gov/autodialer-information | |
| Nebraska Accountability and Disclosure Commission | Campaign Finance — General Information | https://nadc.nebraska.gov/campaign-finance-general-information | |
| Nebraska Department of Revenue | Chapter 1 — Sales and Use Tax, REG-1-090 Nonprofit Organizations | https://revenue.nebraska.gov/about/chapter-1-sales-and-use-tax | |
| Nebraska Department of Revenue | Chapter 21 — Income Tax Withholding | https://revenue.nebraska.gov/about/chapter-21-income-tax-withholding | |
| Nebraska Department of Revenue | Chapter 24 — Corporate Income Tax, REG-24-003 Exempt Organizations | https://revenue.nebraska.gov/about/legal-information/regulations/chapter-24-corporate-income-tax | |
| Nebraska Department of Revenue, Charitable Gaming Division | Charitable Gaming Regulations — Bingo | https://revenue.nebraska.gov/about/legal-information/regulations/chapter-35-charitable-gaming-regulations-bingo | |
| Nebraska Department of Revenue, Charitable Gaming Division | Charitable Gaming Regulations — Lotteries and Raffles | https://revenue.nebraska.gov/about/legal-information/regulations/chapter-35-charitable-gaming-regulations-lotteries-raffles | |
| Nebraska Department of Revenue, Charitable Gaming Division | Charitable Gaming Regulations — Lottery by Pickle Card | https://revenue.nebraska.gov/about/legal-information/regulations/chapter-35-charitable-gaming-regulations-lottery-pickle-card | |
| Nebraska Department of Revenue | Closing Your Business in Nebraska | https://revenue.nebraska.gov/businesses/closing-your-business-nebraska | |
| Nebraska Secretary of State, Business Services Division | Corporate Business Document eDelivery | https://sos.nebraska.gov/business-services/corporate-business-document-edelivery | |
| Nebraska Secretary of State, Business Services Division | Domestic and Foreign Non-Profit Corporation Reinstatement Packet | https://sos.nebraska.gov/sites/default/files/doc/business-services/Corporations/Reinstatement/NPReinstatement.pdf | |
| Nebraska Workers’ Compensation Court | Employer Frequently Asked Questions | https://www.newcc.gov/employers/employer-frequently-asked-questions | |
| City of Lincoln / Lincoln-Lancaster County Health Department | Food Safety | https://www.lincoln.ne.gov/City/Departments/Health-Department/Environmental/Food-Safety | |
| Nebraska Attorney General | Foreign Adversary and Terrorist Agent Registration Act — FAQs | https://protectthegoodlife.nebraska.gov/faqs | |
| Nebraska Department of Revenue | Form 10 — Nebraska and Local Sales and Use Tax Return | https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/f_10.pdf | |
| Nebraska Department of Revenue | Form 20 — Nebraska Tax Application | https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/f_20.pdf | |
| Nebraska Department of Revenue | Form 22 — Nebraska Change Request | https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/f_22.pdf | |
| Nebraska Department of Revenue | Form 4 — Nebraska Exemption Application for Sales and Use Tax | https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/f_4.pdf | |
| Nebraska Department of Revenue, Property Assessment Division | Form 451 — Exemption Application | https://revenue.nebraska.gov/sites/default/files/doc/pad/forms/451_Exempt_App.pdf | |
| Nebraska Department of Revenue, Property Assessment Division | Form 451A — Statement of Reaffirmation of Tax Exemption | https://revenue.nebraska.gov/sites/default/files/doc/pad/forms/451A_Reaffirmation_of_Tax_Exemption.pdf | |
| Nebraska Department of Revenue, Charitable Gaming Division | Form 50 — Nebraska Application for Bingo, Lottery, Raffle, or Lottery by Pickle Card | https://revenue.nebraska.gov/sites/default/files/doc/gaming/forms/f_50.pdf | |
| Nebraska Department of Revenue | Form 941N — Nebraska Income Tax Withholding Return | https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/f_941n.pdf | |
| Nebraska Secretary of State, Business Services Division | Forms and Fee Information | https://sos.nebraska.gov/business-services/forms-and-fee-information | |
| Nebraska Liquor Control Commission | Frequently Asked Questions | https://lcc.nebraska.gov/faqs/faq | |
| Nebraska Attorney General | Fundraising Platforms | https://protectthegoodlife.nebraska.gov/fundraising-platforms | |
| Nebraska Department of Revenue, Property Assessment Division | Information Guide — Permissive Tax Exemptions | https://revenue.nebraska.gov/sites/default/files/doc/pad/permissive_exemptions/Permissive%20Tax%20Exemptions%20Info%20Guide.pdf | |
| Nebraska Secretary of State | Information on Charitable Solicitors | https://sos.nebraska.gov/licensing/information-charitable-solicitors | |
| Nebraska Legislature | Legislative Bill 901 (2026), Slip Law | https://nebraskalegislature.gov/FloorDocs/109/PDF/Slip/LB901.pdf | |
| Nebraska Accountability and Disclosure Commission | Legislative Updates | https://nadc.nebraska.gov/legislative-updates | |
| Nebraska Department of Revenue, Charitable Gaming Division | Lottery/Raffle Supplemental Questions — June 2026 | https://revenue.nebraska.gov/sites/default/files/doc/gaming/forms/supplementalQues.pdf | |
| Nebraska Department of Revenue | Nebraska Forms | https://revenue.nebraska.gov/about/forms | |
| Nebraska Department of Revenue, Charitable Gaming Division | Nebraska Lottery and Raffle Act — older DOR statutory booklet | https://revenue.nebraska.gov/sites/default/files/doc/gaming/rafflact.pdf | |
| Nebraska Legislature | Nebraska Revised Statute § 21-19,137 — Grounds for administrative dissolution | https://nebraskalegislature.gov/laws/statutes.php?statute=21-19%2C137 | |
| Nebraska Legislature | Nebraska Revised Statute § 21-19,139 — Reinstatement following administrative dissolution | https://nebraskalegislature.gov/laws/statutes.php?statute=21-19%2C139 | |
| Nebraska Legislature | Nebraska Revised Statute § 21-19,157 — Foreign corporation; grounds for revocation | https://nebraskalegislature.gov/laws/statutes.php?statute=21-19%2C157 | |
| Nebraska Legislature | Nebraska Revised Statute § 21-19,165 — Corporate records | https://nebraskalegislature.gov/laws/statutes.php?statute=21-19%2C165 | |
| Nebraska Legislature | Nebraska Revised Statute § 21-19,166 — Inspection of records by members | https://nebraskalegislature.gov/laws/statutes.php?statute=21-19%2C166 | |
| Nebraska Legislature | Nebraska Revised Statute § 21-19,172 — Biennial report | https://nebraskalegislature.gov/laws/statutes.php?statute=21-19%2C172 | |
| Nebraska Legislature | Nebraska Revised Statute § 21-19,173 — Notice of incorporation, amendment, merger, or dissolution; publication | https://nebraskalegislature.gov/laws/statutes.php?statute=21-19%2C173 | |
| Nebraska Legislature | Nebraska Revised Statute § 21-19,177 — Public benefit, mutual benefit, and religious corporation; designation | https://nebraskalegislature.gov/laws/statutes.php?statute=21-19%2C177 | |
| Nebraska Legislature | Nebraska Revised Statute § 21-1901 — Nebraska Nonprofit Corporation Act; short title | https://nebraskalegislature.gov/laws/statutes.php?statute=21-1901 | |
| Nebraska Legislature | Nebraska Revised Statute § 21-1914 — Definitions | https://nebraskalegislature.gov/laws/statutes.php?statute=21-1914 | |
| Nebraska Legislature | Nebraska Revised Statute § 21-1920 — Incorporators | https://nebraskalegislature.gov/laws/statutes.php?statute=21-1920 | |
| Nebraska Legislature | Nebraska Revised Statute § 21-1921 — Articles of incorporation | https://nebraskalegislature.gov/laws/statutes.php?statute=21-1921 | |
| Nebraska Legislature | Nebraska Revised Statute § 21-1922 — Incorporation | https://nebraskalegislature.gov/laws/statutes.php?statute=21-1922 | |
| Nebraska Legislature | Nebraska Revised Statute § 21-1970 — Number of directors | https://nebraskalegislature.gov/laws/statutes.php?statute=21-1970 | |
| Nebraska Legislature | Nebraska Revised Statute § 21-1990 — Officers | https://nebraskalegislature.gov/laws/statutes.php?statute=21-1990 | |
| Nebraska Legislature | Nebraska Revised Statute § 4-211 — Businesses and nonprofit organizations; attestation required | https://nebraskalegislature.gov/laws/statutes.php?statute=4-211 | |
| Nebraska Legislature | Nebraska Revised Statute § 48-1203 — Minimum wage; youth minimum wage; adjustments | https://nebraskalegislature.gov/laws/statutes.php?statute=48-1203 | |
| Nebraska Legislature | Nebraska Revised Statute § 48-1203.01 — Training wage rate | https://nebraskalegislature.gov/laws/statutes.php?statute=48-1203.01 | |
| Nebraska Legislature | Nebraska Revised Statute § 48-604 — Employment, defined | https://nebraskalegislature.gov/laws/statutes.php?statute=48-604 | |
| Nebraska Legislature | Nebraska Revised Statute § 48-660.01 — Nonprofit organizations; payments in lieu of contributions | https://nebraskalegislature.gov/laws/statutes.php?statute=48-660.01 | |
| Nebraska Legislature | Nebraska Revised Statute § 49-1480.01 — Lobbyist registration fees | https://nebraskalegislature.gov/laws/statutes.php?statute=49-1480.01 | |
| Nebraska Legislature | Nebraska Revised Statute § 53-124.11 — Special designated license; issuance; procedure; fee | https://nebraskalegislature.gov/laws/statutes.php?statute=53-124.11 | |
| Nebraska Legislature | Nebraska Revised Statute § 9-230.01 — Special event bingo | https://nebraskalegislature.gov/laws/statutes.php?statute=9-230.01 | |
| Nebraska Legislature | Nebraska Revised Statute § 9-233 — Bingo license classes and fees | https://nebraskalegislature.gov/laws/statutes.php?statute=9-233 | |
| Nebraska Legislature | Nebraska Revised Statute § 9-326 — Pickle card organization eligibility | https://nebraskalegislature.gov/laws/statutes.php?statute=9-326 | |
| Nebraska Legislature | Nebraska Revised Statute § 9-328 — Pickle card licensing | https://nebraskalegislature.gov/laws/statutes.php?statute=9-328 | |
| Nebraska Legislature | Nebraska Revised Statute § 9-429 — Lottery and raffle tax | https://nebraskalegislature.gov/laws/statutes.php?statute=9-429 | |
| Nebraska Legislature | Nebraska Revised Statute § 9-511 — Small lottery and raffle limits | https://nebraskalegislature.gov/laws/statutes.php?statute=9-511 | |
| Nebraska Legislature | Nebraska Revised Statutes Chapter 21 — Nebraska Nonprofit Corporation Act provisions | https://nebraskalegislature.gov/laws/laws-index/chap21-full.html | |
| Nebraska Legislature | Nebraska Revised Statutes Chapter 4 — Foreign Adversary and Terrorist Agent Registration Act | https://nebraskalegislature.gov/laws/laws-index/chap04-full.html | |
| Nebraska Legislature | Nebraska Revised Statutes Chapter 48 — Employment and Workers’ Compensation provisions | https://nebraskalegislature.gov/laws/laws-index/chap48-full.html | |
| Nebraska Legislature | Nebraska Revised Statutes Chapter 49 — lobbying and campaign-finance provisions | https://nebraskalegislature.gov/laws/laws-index/chap49-full.html | |
| Nebraska Legislature | Nebraska Revised Statutes Chapter 77 — permissive property-tax exemption provisions | https://nebraskalegislature.gov/laws/laws-index/chap77-full.html | |
| Nebraska Department of Revenue | Nebraska Sales and Use Tax FAQs | https://revenue.nebraska.gov/about/frequently-asked-questions/nebraska-sales-and-use-tax-faqs | |
| Nebraska Department of Revenue | Nebraska Sales Tax Exemptions | https://revenue.nebraska.gov/about/information-guides/nebraska-sales-tax-exemptions | |
| Nebraska Secretary of State, Business Services Division | New Business Information | https://sos.nebraska.gov/business-services/new-business-information | |
| Nebraska Department of Health and Human Services | New Hire Reporting for Employers | https://dhhs.ne.gov/Pages/Child-Support-Employer-New-Hire.aspx | |
| Nebraska Attorney General | Nonprofit Corporations | https://protectthegoodlife.nebraska.gov/nonprofit-corporations | |
| Nebraska Attorney General | Notification to the Attorney General Regarding Nonprofit Dissolution | https://protectthegoodlife.nebraska.gov/notification-attorney-general-regarding-nonprofit-dissolution | |
| City of Omaha | Obtain Necessary Licenses and Permits | https://onebiz.cityofomaha.org/obtain-necessary-licenses-and-permits | |
| Nebraska Department of Labor | Paid Sick Time Frequently Asked Questions | https://dol.nebraska.gov/LaborStandards/PaidSickTime/PSTFAQs | |
| Nebraska Department of Revenue, Property Assessment Division | Permissive and Governmental Exemptions | https://revenue.nebraska.gov/PAD/permissive-and-governmental-exemptions | |
| Nebraska Secretary of State, Business Services Division | Reinstatement Information | https://sos.nebraska.gov/business-services/reinstatement-information | |
| Nebraska Liquor Control Commission | Rules and Regulations | https://lcc.nebraska.gov/enforcement-citations/rules-and-regulations | |
| Nebraska Accountability and Disclosure Commission | Rules and Regulations — Lobbying | https://nadc.nebraska.gov/rules-and-regulations | |
| Nebraska Department of Revenue | Sales and Use Tax Forms — Form 13, Nebraska Resale or Exempt Sale Certificate | https://revenue.nebraska.gov/about/forms/sales-and-use-tax-forms | |
| Nebraska Liquor Control Commission | Special Designated License | https://lcc.nebraska.gov/licensing-sdl/special-designated-license | |
| Nebraska Department of Revenue, Charitable Gaming Division | Special Event Bingo Information Guide — July 1, 2026 | https://revenue.nebraska.gov/sites/default/files/doc/spec_bingo_0.pdf | |
| Nebraska Department of Revenue, Charitable Gaming Division | Standalone Form 50J — Nebraska Application for Special Event Bingo Permit | https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/gaming/forms/f_50j.pdf | |
| Nebraska Department of Revenue | Starting a Business in Nebraska | https://revenue.nebraska.gov/businesses/starting-business-nebraska | |
| Nebraska Department of Labor | State of Nebraska Minimum Wage | https://dol.nebraska.gov/webdocs/getfile/18bc2309-85ed-4957-b072-e899caeaca99 | |
| Internal Revenue Service | The Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations | https://www.irs.gov/charities-non-profits/charitable-organizations/the-restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations | |
| Nebraska Public Service Commission | Title 291 NAC Chapter 11 — Automatic Dialing-Announcing Devices | https://psc.nebraska.gov/sites/default/files/doc/administration/Updated_RRs/2024_Updates/Chapter%2011%20-%20Auto-dialing%20Announcing%20Devices%20Rules%20and%20Regulations_1.pdf | |
| Nebraska Department of Labor | Unemployment Insurance Tax | https://dol.nebraska.gov/UITax | |
| Nebraska Secretary of State, Business Services Division | Updating Registered Agent Information | https://sos.nebraska.gov/business-services/updating-registered-agent-information | |
| Nebraska Accountability and Disclosure Commission | Who must register as a lobbyist or a principal? | https://nadc.nebraska.gov/who-must-register-lobbyist-or-principal | |
| Nebraska Workers’ Compensation Court | Workers’ Compensation Definitions — Employer | https://www.newcc.gov/resources/workers-compensation-definitions |
Recent Nebraska Compliance Updates
Nebraska separates things that founders expect to travel together. Filing the Articles of Incorporation does not finish formation, because the incorporation notice runs in a legal newspaper for three successive weeks and proof of that publication is a second filing with its own state fee. The corporate report is biennial rather than annual. Federal section 501(c)(3) recognition settles Nebraska income tax and settles neither sales tax nor property tax. This guide walks the ordinary Nebraska lifecycle and points at the 107 structured requirements behind it.
Filing the Articles of Incorporation is not the end of forming a Nebraska nonprofit. Section 21-19,173 requires a notice published in a legal newspaper for three successive weeks, and then proof of that publication filed separately with the Secretary of State at its own state fee. Four transactions trigger it, the dissolution notice says different things from the incorporation notice, and an omission has a statutory cure. This is the decision path.
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 Nebraska and in what order.
Either route reaches a person who reads it and answers, usually the same day. There is no charge for working out what fits you. We are not attorneys and not CPAs, and nothing here is legal or tax advice.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
Spotted an outdated fee, deadline, or citation? A dedicated correction-reporting channel for this guide is not live yet — check back soon.