New Jersey
This guide organizes 248 New Jersey nonprofit compliance facts supported by 127 official sources. 40 entries are currently marked Verification in Progress.
248 facts · 208 source verified · 40 in progress · 127 official sources
On this page
- Start Here
- Recurring Deadlines and Key Thresholds
- Entity Selection, Formation, and Governance
- Corporate Annual Reports and Maintenance
- Foreign Nonprofit Corporations
- NJ-REG, BRC, and State Tax Accounts
- Charity Registration and Annual Reporting
- Charity Financial Thresholds and Audit
- ST-5, Sales, Use Tax, and Fundraising Sales
- Property Tax
- Employment and Payroll
- Professional Fundraising and Commercial Co-Ventures
- Raffles, Bingo, and Legalized Games of Chance
- Lobbying and Political Activity
- Local and Specialized Requirements
- Dissolution, Withdrawal, and Final Closures
- Official Sources
- Recent Compliance Updates
- Methodology & Disclaimer
Start Here
These are New Jersey’s highest-priority nonprofit compliance decision points. Some apply at formation or recur annually; others apply only when the organization solicits contributions, seeks ST-5, hires workers, operates across state lines, owns property, conducts a regulated activity, or winds down. Check each entry’s applicability.
Organize under Title 15A by filing a certificate of incorporation. State corporate existence is separate from federal 501(c)(3) recognition, charity registration, tax accounts, ST-5, property-tax exemption, and gaming registration.
- Deadline
- Before operating as a New Jersey nonprofit corporation.
- Fee
- See the separate formation-fee fact.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- One time
Applies to: An organization choosing the ordinary domestic nonprofit corporate form.
- Title 16 religious corporations, charitable trusts, unincorporated associations, and foreign corporations use different legal frameworks.
- Certificate of Incorporation
- New Jersey Business Formation Service
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 3 more
View official sources (4)
Filing a New Jersey certificate creates a state corporation but does not itself grant federal recognition. The IRS organizational and operational tests, federal annual returns, lobbying limits, and campaign prohibition remain separate.
- Deadline
- Before representing that the organization is federally tax exempt.
- Fee
- State and federal fees depend on the selected filings.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- Event triggered
Applies to: A New Jersey organization seeking or holding federal charitable recognition.
- Churches and certain other organizations may be federally exempt without an IRS application, but State systems remain separate.
- New Jersey Certificate of Incorporation
- IRS Form 1023 or 1023-EZ when eligible
Last verified: 2026-07-26
View official sources (2)
The certificate must state the corporate name, purposes, member or nonmember status, registered office and agent, incorporator information, and any initial trustees or additional provisions included by the filer.
- Deadline
- Before corporate existence.
- Fee
- $50 under the current nonprofit-specific DORES schedule.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- One time
Applies to: A new domestic Title 15A nonprofit corporation.
- Federal 501(c)(3), donor-restriction, member-right, and special-purpose clauses may require tailored language beyond the minimum portal prompts.
- Certificate of Incorporation
- Business Formation Service
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 3 more
View official sources (4)
State a lawful nonprofit purpose and add federal-compatible purpose, private-inurement, political-campaign, lobbying, and dissolution/asset-dedication provisions appropriate to the organization.
- Deadline
- At formation when possible and before the federal exemption application is decided.
- Fee
- Included in formation; $75 for a later amendatory filing.
- Frequency
- One time
Applies to: A new corporation seeking or maintaining federal 501(c)(3) recognition.
- Federal wording does not itself create ST-5, property-tax exemption, or charity-registration compliance.
- Certificate of Incorporation; amendment; IRS exemption application
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 3 more
View official sources (4)
Continuously maintain a New Jersey registered office and a registered agent at that office for service of process and official notices.
- Deadline
- At formation and continuously.
- Fee
- Included in formation; $25 for a separate agent/office change.
Applies to: Every domestic Title 15A corporation.
- The registered office is not necessarily the principal operating or mailing address.
- Certificate of Incorporation
- Change Registered Agent/Office service
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 2 more
View official sources (3)
Pay $50 with the domestic nonprofit certificate of incorporation. This amount is supported by the current nonprofit-specific fee schedule and formation workflow.
- Deadline
- With the formation filing.
- Fee
- $50.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- One time
Applies to: A filer forming an ordinary domestic Title 15A nonprofit corporation.
- Optional expedite and certificate charges are separate.
- Certificate of Incorporation
- Business Formation Service
Last verified: 2026-07-26
View official sources (3)
Promptly organize the corporation by adopting bylaws, electing or confirming trustees and officers, approving banking and tax matters, authorizing exemption and charity filings, and documenting the action.
- Deadline
- Promptly after formation and before relying on board authority.
- Fee
- No State filing fee.
- Frequency
- One time
Applies to: A newly formed Title 15A corporation.
- If initial trustees are named in the certificate, they ordinarily conduct the organization; otherwise incorporators may act as authorized by statute.
- Organizational minutes or written consent
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 1 more
View official sources (2)
Adopt and maintain bylaws covering trustees, officers, members if any, meetings, committees, records, financial controls, and amendment procedures.
- Deadline
- At organization and before relying on internal procedures.
- Fee
- No State filing fee for internal bylaws.
- Frequency
- One time
Applies to: Every Title 15A corporation.
- Bylaws are generally not filed with DORES but are required attachments in charity registration.
- Bylaws; board or member resolutions
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 1 more
View official sources (2)
The board must have at least three trustees. The certificate or bylaws may require more.
- Deadline
- At organization and continuously.
- Fee
- No State fee for internal election or appointment.
Applies to: An ordinary Title 15A corporation governed by a board of trustees.
- Special statutes may provide different governance; temporary vacancies do not create a general one-trustee rule.
- Certificate; bylaws; minutes; trustee roster
Last verified: 2026-07-26
Official source: New Jersey Legislature — Title 15A Chapter 6 — Trustees and Officers
View official source
Maintain officers performing the functions of president, secretary, and treasurer; other offices may be created and alternative titles may be used if the bylaws map them to the statutory offices.
- Deadline
- At organization and continuously.
- Fee
- No State fee.
Applies to: An ordinary Title 15A corporation.
- Alternative titles cannot replace the statutory titles on the DORES annual report.
- Bylaws; minutes; officer roster
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 1 more
View official sources (2)
File the DORES annual report online each year. This filing is separate from charity renewal, federal Form 990, NJ-REG updates, and tax returns.
- Deadline
- During the entity’s anniversary month; current generic guidance states by the last day of that month.
- Fee
- $30 for nonprofits, subject to the veterans-organization fee exception.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- Annual
Applies to: Every domestic Title 15A corporation and every authorized foreign nonprofit corporation, unless a specific fee exemption applies.
- A qualifying Title 15A veterans organization is exempt from the filing fee, not necessarily from filing the report.
- Online Annual Report
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 4 more
View official sources (5)
The current DORES instructions identify the annual report month as the anniversary month of formation or authorization. Business.NJ guidance states the report is due on the last day of that month.
- Deadline
- Last day of the anniversary month each year.
- Fee
- $30 for nonprofits unless a specific fee exemption applies.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- Annual
Applies to: A domestic or authorized foreign nonprofit calculating its annual report due date.
- Portal records control the entity-specific report month; special transitions or corrected formation dates may require DORES confirmation.
- Annual Reports and Change Services; status report
Last verified: 2026-07-26
View official sources (3)
Pay $30 with the nonprofit annual report. The nonprofit-specific fee schedule and 2019 fee notice control over the generic $75 business guidance.
- Deadline
- With each annual report.
- Fee
- $30.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- Annual
Applies to: A nonprofit filing its annual DORES report.
- Qualifying veterans organizations are exempt from the filing fee.
- Online Annual Report
Last verified: 2026-07-26
View official sources (4)
Failure to file annual reports for two consecutive years can result in voiding the domestic charter or revoking the foreign corporation’s authority after the statutory notice process.
- Deadline
- After two consecutive missed reports and before continued reliance on active status.
- Fee
- Delinquent reports, $30 each, and reinstatement fees apply.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- Event triggered
Applies to: A domestic nonprofit or authorized foreign nonprofit with delinquent annual reports.
- Separate Taxation revocation can also occur; charity and license statuses do not automatically restore.
- Annual Reports and Change Services — Reinstate a Business Entity
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 2 more
View official sources (3)
Register through the current Charities Portal before covered operations or solicitation. Corporate authority, federal recognition, NJ-REG, and ST-5 do not substitute for charity registration.
- Deadline
- Before covered operation or solicitation, subject to the small-organization and other exemptions.
- Fee
- Fee depends on gross contributions and filing type.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: A domestic or foreign charitable organization based in, operating in, or soliciting contributions in New Jersey unless exempt.
- Religious, educational, governmental, veterans, parent/local-unit, and small-organization exemptions must be tested separately.
- Charities Portal
- CRI-200 or CRI-150I data workflow
Last verified: 2026-07-26
View official sources (5)
Current filings are made online through the Charities Portal. The prior portal and older mail-and-check instructions are not the operative submission method.
- Deadline
- By the underlying filing deadline.
- Fee
- Portal payment applies according to the fee schedule.
- Filing agency
- New Jersey Division of Consumer Affairs (Consumer Affairs)
- Frequency
- Event triggered
Applies to: A charity or fundraising professional filing a current registration, renewal, extension, or report.
- Certain legacy forms remain useful for content and historical comparison only.
- New Jersey Charities Portal
Last verified: 2026-07-26
View official sources (4)
The monetary boundary includes exactly $10,000. The organization’s functions, including fundraising activities, must be carried on by volunteers, members, officers, or persons who are not compensated for soliciting contributions, and no independent paid fund raiser may be used where that condition applies. The statute does not safely establish that every administrator, program worker, accountant, or other nonsoliciting person must be wholly uncompensated.
- Deadline
- Continuously test the conditions; register after the exemption ends.
- Fee
- No mandatory registration fee while exempt.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: A charitable organization receiving gross contributions of exactly $10,000 or less in a fiscal year and testing every statutory exemption condition.
- More than $10,000 ends the monetary condition. Compensation for soliciting contributions is material. An ordinary paid administrator who does not solicit contributions is not automatically declared disqualifying by the reviewed statutory wording. Other statutory exemptions or disqualifying conditions may apply independently.
- Charities Portal if exemption ends
Last verified: 2026-07-26
View official sources (3)
Complete registration within 30 days after the threshold is exceeded or the exemption otherwise ends.
- Deadline
- Within 30 days after exceeding $10,000 or losing the exemption.
- Fee
- Applicable registration fee based on gross contributions.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: A previously exempt small charity that receives more than $10,000 in gross contributions or no longer satisfies the volunteer/no-fundraiser conditions.
- The trigger is more than $10,000, not exactly $10,000, when all other conditions remain met.
- Charities Portal; initial registration workflow
Last verified: 2026-07-26
View official sources (2)
Renew annually through the Charities Portal with the applicable form, fee, federal return or alternative filing, financial statements, and two-officer certification.
- Deadline
- Six months after fiscal-year end under the statute and current guidance, subject to the 180-day wording conflict addressed separately.
- Fee
- Contribution-band fee plus $25 if late.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: Every registered charity, including a voluntary registrant.
- Charity renewal is separate from the $30 corporate annual report and federal Form 990.
- CRI-200 or CRI-300R renewal workflow
Last verified: 2026-07-26
View official sources (4)
A certified audit is required only when the organization receives more than $1,000,000 in monetary contributions during the fiscal year. Exactly $1,000,000 does not trigger the general State audit rule.
- Deadline
- With the annual long-form renewal for the affected fiscal year.
- Fee
- No State filing fee beyond the renewal; private CPA cost applies.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: A long-form charity receiving monetary contributions above the statutory threshold.
- This threshold does not use gross contributions, total gross revenue, program revenue, or the federal Single Audit metric.
- CRI-300R; certified audit
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 3 more
View official sources (4)
Obtain a federal EIN and use it consistently for NJ-REG, charity, ST-5, payroll, and other State accounts. The EIN does not create State corporate existence or tax exemption.
- Deadline
- Before NJ-REG and related State account applications.
- Fee
- No federal filing fee for an EIN.
- Filing agency
- Internal Revenue Service (IRS)
- Frequency
- One time
Applies to: A domestic or foreign nonprofit beginning New Jersey registration.
- A disregarded or reorganized entity should obtain tax advice before changing the EIN.
- IRS EIN application
Last verified: 2026-07-26
View official sources (3)
Complete domestic formation or foreign authority first, then file NJ-REG. Corporate status and tax-account registration are separate steps.
- Deadline
- Before filing NJ-REG as a corporation.
- Fee
- Formation or authority fee plus no separate NJ-REG fee identified.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- One time
Applies to: A nonprofit corporation registering for New Jersey tax or employer accounts.
- A noncorporate organization follows its own entity documentation path.
- Business Formation Service
- NJ-REG
Last verified: 2026-07-26
View official sources (3)
Current DORES guidance directs a newly formed nonprofit corporation to file NJ-REG after formation and obtaining an EIN. Current Taxation guidance also states that REG-1E can serve as the tax registration for an organization seeking ST-5 and that a separate NJ-REG may not be required unless the organization has business, employer, or other tax activity. Complete the applicable registration before activity and confirm whether both forms are required for the organization’s facts.
- Deadline
- Where the general NJ-REG rule applies, file at least 15 business days before doing business or opening an additional place of business. No current official source reconciles that activity-based instruction with the older universal 60-day post-formation statement.
- Fee
- No NJ-REG filing fee identified.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- One time
Applies to: A newly formed domestic nonprofit corporation determining whether its New Jersey business, employer, sales-tax, grant, contracting, or other activity requires NJ-REG in addition to or instead of REG-1E.
- REG-1E can serve as the organization’s tax registration for the ST-5 application. A separate NJ-REG may still be required for business, employer, sales, public-contracting, grant, or other triggered accounts. Do not open accounts that do not apply.
- NJ-REG Online
- REG-1E when applying for ST-5
Verification in progress: After formation and obtaining an EIN, review both the DORES NJ-REG sequence and the Taxation REG-1E exception. Complete any applicable NJ-REG at least 15 business days before doing business, but confirm whether a separate NJ-REG is required when REG-1E is the organization’s only tax-registration need. Do not use a universal 60-day deadline.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (5)
A properly incorporated and operated nonprofit corporation is automatically exempt from New Jersey Corporation Business Tax; it does not apply for routine CBT exemption merely because it seeks 501(c)(3) recognition.
- Deadline
- At formation and continuously during operation.
- Fee
- No CBT exemption application fee.
- Filing agency
- New Jersey Division of Taxation (Division of Taxation)
Applies to: A nonprofit corporation organized and operated without profit under the statutory conditions.
- Sales tax, property tax, payroll, UBIT, and other taxes use separate rules.
- No routine CBT exemption application
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 2 more
View official sources (3)
Adopt a dissolution plan and obtain trustee and member approval under the corporation’s member or nonmember structure before winding up and filing the certificate.
- Deadline
- Before winding up and filing dissolution.
- Fee
- No internal approval fee; filing fee depends on path.
- Frequency
- One time
Applies to: A domestic Title 15A corporation ending voluntarily.
- Judicial or administrative dissolution uses different procedures.
- Plan of Dissolution; corporate resolutions
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 2 more
View official sources (3)
Complete final charity reporting, federal Form 990-series final return, tax and payroll returns, NJ-REG closures, sales-tax closure, ST-5 update or cancellation, gaming reports, professional-fundraiser campaign reports, and local permit closures.
- Deadline
- By each system’s final deadline.
- Fee
- Fees, taxes, and late charges vary by system.
- Filing agency
- New Jersey Division of Consumer Affairs (Consumer Affairs)
- Frequency
- One time
Applies to: A nonprofit dissolving, withdrawing, or ending New Jersey operations.
- Workers’ compensation tail exposure, records, contracts, and donor restrictions can continue after filings.
- Charities Portal; IRS Form 990; final NJ-927/WR-30; sales returns; LGCCC reports; local forms
Last verified: 2026-07-26
View official sources (7)
Recurring Deadlines and Key Thresholds
The recurring filings and monetary boundaries most New Jersey nonprofits have to calendar. Every row links to the complete requirement below, which states the exact operator and any conditions.
| Requirement | Requirement status | Fee | Deadline | Research status |
|---|---|---|---|---|
| Pay the current $50 domestic nonprofit formation fee | Required | $50. | With the formation filing. | SOURCE VERIFIED |
| Use the anniversary-month deadline formula | Required | $30 for nonprofits unless a specific fee exemption applies. | Last day of the anniversary month each year. | SOURCE VERIFIED |
| Pay the current $30 nonprofit annual report fee | Required | $30. | With each annual report. | SOURCE VERIFIED |
| Use the small-charity exemption only at $10,000 or less and when the solicitation conditions are met | Conditional | No mandatory registration fee while exempt. | Continuously test the conditions; register after the exemption ends. | SOURCE VERIFIED |
| Register within 30 days after exceeding $10,000 or losing the small-charity conditions | Required | Applicable registration fee based on gross contributions. | Within 30 days after exceeding $10,000 or losing the exemption. | SOURCE VERIFIED |
| File the annual charity renewal after each fiscal year | Required | Contribution-band fee plus $25 if late. | See full requirement | SOURCE VERIFIED |
| Use the current State audit threshold of more than $1,000,000 in monetary contributions | Conditional | See full requirement | With the annual long-form renewal for the affected fiscal year. | SOURCE VERIFIED |
| Use the thrift-store exemption only when both 75-percent tests are met | Conditional | See full requirement | Continuously and for each reporting period used to support exemption. | SOURCE VERIFIED |
| Test property ownership, purpose, actual use, and profit restrictions as of October 1 | Required | No filing fee stated. | October 1 facts control the following tax year. | SOURCE VERIFIED |
| Apply the nonprofit unemployment coverage threshold of one or more employees and $1,000 in wages | Conditional | Contributions or reimbursable charges apply. | When the wage threshold is reached. | SOURCE VERIFIED |
Entity Selection, Formation, and Governance
Choosing the right New Jersey legal form, filing the certificate of incorporation, and running the board and any members under Title 15A. Title 16 religious corporations, charitable trusts, and unincorporated associations are separate systems and are flagged as such.
Title 16 contains multiple entity-specific religious-corporation pathways, some involving county and State filings. Do not apply Title 16 formation, governance, fee, or annual-report rules to an ordinary Title 15A corporation. Current Taxation FAQ language internally conflicts between a $25 State filing fee and a $5 fee for religious organizations following Title 16 procedures; neither amount is a confirmed universal Title 16 fee.
- Deadline
- Before selecting the entity statute.
- Fee
- Official conflict: the current Taxation FAQ states $25 in one Title 16 passage and $5 in another. No single universal current Title 16 fee was confirmed; county and State fees may differ by subtype.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- One time
Applies to: A church, congregation, religious society, or other body considering a special religious-corporation statute.
- Title 16 has multiple subtypes. Federal church treatment, charity-registration exemptions, REG-1E/ST-5, property tax, local approvals, and other tax treatment remain separate determinations.
- Applicable Title 16 certificate or incorporation instrument
Verification in progress: New Jersey has multiple Title 16 religious-corporation pathways. The current Taxation FAQ internally states both $25 and $5 for Title 16-related State filing fees. Confirm the exact chapter, county and State instruments, and current fees before filing.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Jersey Legislature and 1 more
View official sources (2)
A charitable trust is not a Title 15A corporation merely because it has charitable purposes. It may be regulated by the Attorney General and may have charity registration, reporting, restricted-asset, and dissolution duties independent of corporate filings.
- Deadline
- Before soliciting, operating, or administering charitable property when the Act applies.
- Fee
- Charity-registration fees follow the current contribution bands.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: A trustee holding or administering property for charitable purposes in New Jersey.
- Religious, educational, governmental, and other statutory exemptions must be tested exactly.
- Charities Portal; governing trust instrument; applicable court filing
Last verified: 2026-07-26
Official sources: New Jersey Legislature / New Jersey Division of Consumer Affairs and 2 more
View official sources (3)
An unincorporated association does not obtain Title 15A corporate existence, annual-report status, or corporate governance merely by adopting rules. Charity, tax, employer, licensing, and property duties can still apply.
- Deadline
- At organization and before regulated activity.
- Fee
- No Title 15A formation fee; other systems have separate fees.
Applies to: A group operating for nonprofit purposes without filing a Title 15A certificate.
- A later incorporation is a separate transaction; no current official source was found establishing a universal filing framework for every unincorporated nonprofit association.
- Association governing agreement; Charities Portal; NJ-REG; activity-specific permits
Verification in progress: An unincorporated group is not a Title 15A corporation and must analyze charity, tax, employment, property, and local duties separately.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Jersey Legislature and 2 more
View official sources (3)
The certificate must state whether the corporation will have members. If it has members, the certificate or bylaws should define classes, rights, admission, voting, and termination consistently.
- Deadline
- At formation and before issuing membership rights.
- Fee
- Included in formation; amendment fee applies if the certificate changes.
Applies to: Every new Title 15A nonprofit corporation.
- Donors, clients, congregants, volunteers, and newsletter subscribers are not automatically statutory members.
- Certificate of Incorporation; bylaws; membership ledger
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 1 more
View official sources (2)
Formation or foreign authority does not automatically complete tax/employer registration, issue a Business Registration Certificate, grant sales-tax exemption, register charitable solicitation, or authorize games of chance.
- Deadline
- At each system-specific trigger.
- Fee
- Fees vary by system.
- Filing agency
- New Jersey Department of the Treasury (Treasury)
- Frequency
- Event triggered
Applies to: Every nonprofit planning ordinary operations in New Jersey.
- A REG-1E can serve as tax registration for some exempt organizations, but employer or taxable-business accounts may still require NJ-REG analysis.
- Business Formation Service
- NJ-REG
- REG-1E
- Charities Portal
- LGCCC forms
Last verified: 2026-07-26
View official sources (4)
Title 15A nonprofit corporate status does not by itself prove charitable purpose, federal 501(c)(3) eligibility, charity-registration exemption, or entitlement to ST-5 or property-tax exemption.
- Deadline
- At formation and before claiming charitable or tax benefits.
- Fee
- No separate fee for classification.
Applies to: A Title 15A corporation that may serve members, social purposes, or other lawful nonprofit purposes.
- A noncharitable nonprofit may still be subject to charity law if it solicits or holds charitable funds.
- Certificate; bylaws; IRS determination letter; REG-1E; property-tax application
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 4 more
View official sources (5)
Track and use restricted charitable assets only for authorized purposes. Corporate power to sell, merge, or dissolve does not erase donor restrictions or Attorney General and court oversight.
- Deadline
- At receipt and before any use, release, transfer, merger, or dissolution.
- Fee
- No universal filing fee; court and professional costs may apply.
- Filing agency
- New Jersey Office of the Attorney General (Attorney General)
Applies to: A nonprofit holding gifts, grants, endowments, or other assets restricted to charitable purposes.
- Unrestricted operating funds and noncharitable nonprofit assets may be treated differently.
- Gift instruments; board records; court petition; Attorney General notice where required
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 2 more
View official sources (3)
Title 15A is not the only statute under which nonprofit entities or programs may operate. Screen special statutes and licensing laws before treating the ordinary certificate as sufficient.
- Deadline
- Before entity selection or regulated activity.
- Fee
- Varies by specialized system.
- Frequency
- Event triggered
Applies to: A cemetery, healthcare, educational, housing, utility, fraternal, professional, or other specially regulated nonprofit.
- This report defers most industry-specific systems unless they materially affect the ordinary nonprofit lifecycle.
- Special statute, license, certificate, or permit
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 1 more
View official sources (2)
One or more natural persons, corporations, or other legal entities may act as incorporators. A natural-person incorporator must be at least 18; New Jersey residence and United States citizenship are not generally required.
- Deadline
- At formation.
- Fee
- Included in the formation fee.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- One time
Applies to: A new domestic Title 15A nonprofit corporation.
- An incorporator is not automatically a trustee, officer, member, owner, or registered agent.
- Certificate of Incorporation
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 1 more
View official sources (2)
Use a name that satisfies Title 15A, is distinguishable in State records, does not imply an unauthorized purpose, and includes the required nonprofit-corporation designation unless a statutory exception applies.
- Deadline
- At formation or name amendment.
- Fee
- Included in formation; amendment fee applies later.
- Frequency
- One time
Applies to: A new or renamed domestic nonprofit corporation.
- Name availability does not create trademark rights.
- Title 16 entities may use different naming rules.
- Business Name Search; Certificate of Incorporation; amendment
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 1 more
View official sources (2)
Reserve an available name for the statutory 120-day period. Reservation does not create the corporation or confer trademark rights.
- Deadline
- Before formation; renew or transfer only through the permitted process.
- Fee
- $50 under the current nonprofit fee schedule.
- Frequency
- Event triggered
Applies to: A prospective incorporator not ready to file the certificate.
- Reservation and alternate-name registration are different filings.
- Name Reservation
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 1 more
View official sources (2)
A current Taxation FAQ still states $75 for incorporation, while the updated nonprofit-specific DORES fee schedule and current formation workflow state $50. Use $50 operationally and preserve the conflicting FAQ as stale or in need of correction.
- Deadline
- Immediately before filing.
- Fee
- $50 controlling current amount; $75 conflict not operationalized.
- Frequency
- Event triggered
Applies to: A filer comparing current official fee materials.
- A special Title 16 filing may have a different fee and is not part of this conflict.
- Business Formation Service
Verification in progress: The current ordinary Title 15A domestic nonprofit formation fee is $50; an official Taxation FAQ still displays $75 and should not control the filing.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
The current ordinary formation process is online through the Business Formation Service. Legacy paper instructions may remain useful for statutory fields but do not override the live workflow.
- Deadline
- At formation.
- Fee
- $50 plus any optional service charges.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- One time
Applies to: A domestic nonprofit filer.
- Special filings or accessibility accommodations may require agency contact.
- New Jersey Business Formation Service
Last verified: 2026-07-26
View official sources (3)
Corporate existence ordinarily begins when the certificate is filed and effective under Title 15A. Confirm any requested delayed effective date in the live workflow and governing statute.
- Deadline
- Before acting as an existing corporation.
- Fee
- No separate fee identified for ordinary effectiveness.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- One time
Applies to: A new domestic nonprofit corporation.
- Tax, charity, and license effective dates are separate.
- Filed Certificate of Incorporation
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 1 more
View official sources (2)
Name initial trustees in the certificate when desired or elect them through the organizational process, then keep a current trustee roster.
- Deadline
- At formation or organizational action.
- Fee
- No separate State fee.
- Frequency
- One time
Applies to: A newly formed corporation.
- The certificate need not always name initial trustees if the statute and organizational process are followed.
- Certificate; minutes; trustee roster
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 1 more
View official sources (2)
Use provisions dedicating assets to qualifying exempt purposes and directing remaining charitable assets to appropriate exempt recipients after liabilities and restrictions.
- Deadline
- At formation when possible and before the federal exemption determination.
- Fee
- Included in formation; $75 for a later amendment.
- Frequency
- One time
Applies to: A corporation intending to qualify under I.R.C. § 501(c)(3) or hold restricted charitable assets.
- Title 15A default dissolution rules and donor restrictions still apply.
- Certificate; amendment; IRS application
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 2 more
View official sources (3)
File a certificate of correction for a qualifying error in a previously filed instrument; use an amendment when the corporation is changing a valid provision rather than correcting a defect.
- Deadline
- After discovering the defect and before relying on the inaccurate public record.
- Fee
- $50.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- Event triggered
Applies to: A corporation whose filed certificate or other record contains an inaccuracy or defect eligible for correction.
- The correction does not erase liabilities arising before correction.
- Form C-152 — Certificate of Correction
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 2 more
View official sources (3)
Obtain the approval required by Title 15A and the governing documents, then file an amendment before treating the public charter change as effective.
- Deadline
- At the corporate change.
- Fee
- $75.
- Frequency
- Event triggered
Applies to: A corporation changing its name, purposes, member structure, trustee provisions, or other certificate terms.
- Bylaw-only changes do not require a certificate amendment unless the certificate must change.
- Certificate of Amendment
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 2 more
View official sources (3)
Approve and file a restated certificate under Title 15A. A restatement can consolidate existing provisions and may include new amendments when properly approved.
- Deadline
- When the restatement is adopted.
- Fee
- $75 under the nonprofit amendatory filing schedule.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- Event triggered
Applies to: A corporation with multiple amendments or one adopting a comprehensive restatement.
- A certified copy or status certificate is not a restatement.
- Restated Certificate of Incorporation
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 2 more
View official sources (3)
Request a standing certificate, status report, certified copy, or plain copy through DORES. These records prove registry status or filing contents, not tax exemption or charity compliance.
- Deadline
- When requested by a third party or transaction.
- Fee
- Standing certificate $25; status report $5 plus $1.25 online convenience; certified copy $25 per document; photocopies $0.10 per page.
- Frequency
- Event triggered
Applies to: A nonprofit needing official evidence for banks, grants, contracts, foreign qualification, or transactions.
- Separate evidence may be needed for ST-5, charity status, tax accounts, or gaming.
- Standing certificate; status report; certified copy
Last verified: 2026-07-26
View official sources (2)
DORES offers an $15 expedited handling option for supported corporation/nonprofit filings and higher two-hour and one-hour services. Annual reports are not eligible for expediting.
- Deadline
- With the underlying eligible filing.
- Fee
- $15 ordinary expedited handling; $500 two-hour; $1,000 one-hour, in addition to filing fees.
- Frequency
- Event triggered
Applies to: A filer requesting faster processing for a supported corporate filing.
- Availability depends on filing type and channel; annual reports are excluded.
- Expedited filing request
Last verified: 2026-07-26
View official sources (2)
The certificate is the initial public-record filing. The recurring DORES annual report begins on the anniversary-month cycle; NJ-REG, charity registration, and tax applications are separate initial filings.
- Deadline
- Certificate at formation; annual report in the anniversary month.
- Fee
- No separate initial-report fee.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- Annual
Applies to: A newly formed domestic nonprofit corporation.
- Some special statutes or regulators may require separate initial filings.
- Certificate
- Annual Reports and Change Services
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 2 more
View official sources (3)
The current certificate statute, online formation workflow, and DORES instructions do not list newspaper publication as part of ordinary formation. Do not extend that narrow conclusion to special entities, assumed names, creditor notices, court proceedings, or local permits.
- Deadline
- No ordinary formation-publication deadline identified.
- Fee
- No ordinary State publication fee identified.
- Frequency
- Event triggered
Applies to: An ordinary domestic Title 15A nonprofit corporation.
- Dissolution, judicial proceedings, local solicitation, and special statutes may require notice.
- No ordinary publication form identified
Verification in progress: Ordinary Title 15A formation currently has no separate newspaper-publication step in the DORES workflow; check special and local notice rules separately.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Jersey Legislature and 2 more
View official sources (3)
Trustees must be individuals and satisfy qualifications in the certificate or bylaws. No general New Jersey residency requirement was identified for ordinary trustees.
- Deadline
- Before election or appointment and throughout service.
- Fee
- No State fee.
- Frequency
- Event triggered
Applies to: Each trustee of a Title 15A corporation.
- Special programs, grants, or religious governance may impose additional qualifications.
- Bylaws; minutes; trustee roster
Last verified: 2026-07-26
Official source: New Jersey Legislature — Title 15A Chapter 6 — Trustees and Officers
View official source
State terms, classes, selection methods, and any designation rights in the certificate or bylaws within Title 15A limits. Apply statutory defaults when the documents are silent.
- Deadline
- Before the affected election or appointment.
- Fee
- No State fee unless the certificate is amended.
- Frequency
- Event triggered
Applies to: A corporation using fixed, staggered, designated, or classified trustee terms.
- Ex officio or designated trustees may use specialized provisions.
- Certificate; bylaws; minutes
Last verified: 2026-07-26
Official source: New Jersey Legislature — Title 15A Chapter 6 — Trustees and Officers
View official source
Use the body and procedure authorized by Title 15A and the governing documents, considering how the trustee was selected and whether members have voting rights.
- Deadline
- When a vacancy, resignation, or removal occurs.
- Fee
- No State filing fee.
- Frequency
- Event triggered
Applies to: A corporation with a vacancy or proposed trustee removal.
- Judicial removal and specially designated seats can follow different rules.
- Resignation; notice; minutes; written action
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 1 more
View official sources (2)
Follow the certificate, bylaws, and Title 15A for meeting notice, waiver, location, remote participation, attendance, and minutes.
- Deadline
- At each board or committee meeting.
- Fee
- No State fee.
- Frequency
- Event triggered
Applies to: The board of trustees and its committees.
- Emergency and remote-meeting statutes do not eliminate ordinary notice and quorum requirements.
- Meeting notice; waiver; minutes
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 1 more
View official sources (2)
Determine quorum and vote requirements from Title 15A and the governing documents before acting. Preserve any statutory floor and any higher threshold for fundamental transactions.
- Deadline
- At each action.
- Fee
- No State fee.
- Frequency
- Event triggered
Applies to: Board and committee action.
- Amendments, mergers, dissolution, conflicts, and removals may use special thresholds.
- Minutes; vote tally; written consent
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 3 more
View official sources (4)
Use written consent only when the statutory standard is satisfied and retain the signed or electronic records with the minutes.
- Deadline
- Before treating the action as approved.
- Fee
- No State fee.
- Frequency
- Event triggered
Applies to: A board or committee taking action without a meeting.
- Member written action follows a separate rule and should not be merged with board consent.
- Written consent
Last verified: 2026-07-26
Official source: New Jersey Legislature — Title 15A Chapter 6 — Trustees and Officers
View official source
The board may create committees and delegate permitted authority, but powers reserved to the board or members remain with the authorized body.
- Deadline
- At committee creation and before each delegated action.
- Fee
- No State fee.
Applies to: A board creating executive, finance, audit, governance, or other committees.
- Advisory groups without board power are distinct from statutory committees.
- Board resolution; committee charter; minutes
Last verified: 2026-07-26
Official source: New Jersey Legislature — Title 15A Chapter 6 — Trustees and Officers
View official source
Disclose material interests and use the statutory disinterested-approval or fairness framework. Record recusals, comparability, and the corporation’s benefit.
- Deadline
- Before approving the transaction when practicable.
- Fee
- No State filing fee.
- Frequency
- Event triggered
Applies to: Trustees, officers, members, and related parties with an interest in a transaction.
- Federal excess-benefit rules and grant conditions may be stricter.
- Conflict disclosure; contract; valuation; minutes
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 1 more
View official sources (2)
Act in good faith and with the care, skill, prudence, and diligence required by Title 15A, relying on records and advisers only within statutory limits.
- Deadline
- At every governance decision.
- Fee
- No State filing fee.
Applies to: Trustees and board-committee members.
- A charter liability limitation cannot eliminate all misconduct or statutory duties.
- Minutes; reports; professional advice
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 1 more
View official sources (2)
Two or more offices may be held by the same person, but no officer may execute, acknowledge, or verify the same instrument in more than one capacity. Maintain practical internal controls despite permissible combinations.
- Deadline
- At officer appointment and before executing an instrument.
- Fee
- No State fee.
- Frequency
- Event triggered
Applies to: A corporation combining officer roles.
- A form may require two distinct officers even when one person legally holds multiple offices.
- Bylaws; minutes; instrument
Last verified: 2026-07-26
Official source: New Jersey Legislature — Title 15A Chapter 6 — Trustees and Officers
View official source
Assign officer authority and duties in the bylaws and resolutions, consistent with Title 15A. Keep banking, custody, signing, and reporting authority current.
- Deadline
- At appointment and whenever authority changes.
- Fee
- No State fee.
Applies to: All officers.
- Third parties may require certificates or incumbency evidence.
- Bylaws; minutes; signature authority records
Last verified: 2026-07-26
Official source: New Jersey Legislature — Title 15A Chapter 6 — Trustees and Officers
View official source
Hold annual and special member meetings as required by Title 15A and the governing documents, using the correct call, notice, record date, quorum, and vote rules.
- Deadline
- Annual on the governing-document schedule; special meetings when validly called.
- Fee
- No State fee.
- Frequency
- Annual
Applies to: A membership corporation with voting members.
- A nonmember corporation does not invent member-meeting obligations.
- Meeting notice; membership list; minutes
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 1 more
View official sources (2)
Remote meetings and participation are permitted under current law when the corporation verifies participants, allows contemporaneous participation, and maintains the required record.
- Deadline
- At each remote meeting.
- Fee
- No State fee.
- Frequency
- Event triggered
Applies to: Members participating by remote communication.
- Public bodies and special regulated entities may have additional open-meeting rules.
- Remote-meeting notice; platform record; minutes
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 2 more
View official sources (3)
Determine the applicable record date, notice period, quorum, voting power, and approval threshold from Title 15A, the certificate, and bylaws.
- Deadline
- Before and at each member action.
- Fee
- No State fee.
- Frequency
- Event triggered
Applies to: Membership corporations.
- Fundamental transactions and class votes can require special approval.
- Notice; proxy; ballot; minutes
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 3 more
View official sources (4)
Follow Title 15A and the governing documents for proxy authorization, execution, duration, revocation, scope, and recordkeeping.
- Deadline
- Before counting the proxy.
- Fee
- No State fee.
- Frequency
- Event triggered
Applies to: Voting members acting by proxy.
- Board members do not vote by proxy under ordinary board rules.
- Proxy instrument; vote tally
Last verified: 2026-07-26
Official source: New Jersey Legislature — Title 15A Chapter 5 — Members
View official source
Obtain the consent required by Title 15A and the governing documents, provide any required notice to nonconsenting members, and retain the record.
- Deadline
- Before treating the action as approved.
- Fee
- No State fee.
- Frequency
- Event triggered
Applies to: Voting members taking action without a meeting.
- Board unanimous written consent is a different procedure.
- Member written consent; notice
Last verified: 2026-07-26
Official source: New Jersey Legislature — Title 15A Chapter 5 — Members
View official source
Maintain accurate books, accounting records, minutes, member records if any, the certificate, bylaws, and other governance records at an accessible location.
- Deadline
- Continuously.
- Fee
- No State filing fee.
Applies to: Every Title 15A corporation.
- Tax, charity, employment, gaming, donor, and grant rules may require longer retention.
- Corporate record book; accounting system; member ledger
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 1 more
View official sources (2)
Provide inspection and copying under the applicable purpose, notice, scope, and confidentiality rules; document the request and response.
- Deadline
- Upon a proper demand.
- Fee
- No State filing fee; reasonable copying costs may apply.
- Filing agency
- New Jersey courts
- Frequency
- Event triggered
Applies to: A corporation receiving a proper inspection request.
- Attorney General, IRS, donor, discovery, and public-disclosure duties are separate.
- Inspection demand; response log; produced records
Last verified: 2026-07-26
Official source: New Jersey Legislature — Title 15A Chapter 5 — Members
View official source
Prepare annual financial information and furnish statements when Title 15A or the governing documents require. Keep this corporate duty separate from charity renewal, State audit, and federal Form 990 requirements.
- Deadline
- After each fiscal year and upon a qualifying request.
- Fee
- No State corporate filing fee; accounting costs may apply.
- Frequency
- Annual
Applies to: A Title 15A corporation, especially one with voting members.
- The more-than-$1,000,000 charity audit rule is a separate system.
- Annual financial statements
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 2 more
View official sources (3)
Use disinterested approval, comparability information, recusal, and documentation to ensure compensation is reasonable and serves the corporation rather than private interests.
- Deadline
- Before approval or payment.
- Fee
- No State filing fee; payroll and professional costs may apply.
- Frequency
- Event triggered
Applies to: A nonprofit paying trustees, officers, or other insiders.
- Reimbursement of documented expenses is distinct from compensation.
- Compensation policy; comparability data; minutes; payroll records
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 2 more
View official sources (3)
Apply Title 15A, conflict-of-interest rules, charitable-purpose limits, and federal tax rules before providing funds or credit to an insider.
- Deadline
- Before funds or credit are provided.
- Fee
- No State filing fee.
- Frequency
- Event triggered
Applies to: A nonprofit considering a loan, guaranty, or advance involving a trustee, officer, or employee.
- Ordinary expense advances and indemnification payments may follow different rules.
- Loan agreement; board resolution; repayment schedule
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 2 more
View official sources (3)
Apply Title 15A standards for indemnification, advancement, and insurance; make required determinations and do not promise protection for conduct the statute excludes.
- Deadline
- When adopting protections and when a claim arises.
- Fee
- No State filing fee; insurance and legal costs vary.
- Frequency
- Event triggered
Applies to: A corporation protecting trustees, officers, employees, or agents.
- Bad faith, improper benefit, criminal conduct, and other exclusions may defeat protection.
- Bylaws; indemnification agreement; board findings; insurance policy
Last verified: 2026-07-26
Official source: New Jersey Legislature — Title 15A Chapter 6 — Trustees and Officers
View official source
Volunteer-liability protections are conditional and do not eliminate the corporation’s own liability, insurance needs, professional duties, gross negligence, intentional misconduct, or all statutory claims.
- Deadline
- Before relying on immunity or designing volunteer programs.
- Fee
- No State filing fee.
Applies to: Unpaid volunteers, trustees, and officers relying on State or federal liability protections.
- Workers’ compensation, wage law, youth programs, professional services, and federal claims use separate tests.
- Volunteer agreement; policy; insurance
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 1 more
View official sources (2)
Use income and assets for lawful nonprofit purposes and do not distribute net earnings as private profit except for lawful compensation, reimbursements, grants, and distributions permitted by Title 15A.
- Deadline
- Continuously and before each distribution.
- Fee
- No State filing fee.
Applies to: A nonprofit corporation carrying out programs, commercial activity, compensation, grants, or dissolution.
- A noncharitable nonprofit may have different permissible dissolution recipients, but it remains nonstock and non-profit-distributing.
- Financial records; grants; contracts; minutes
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 2 more
View official sources (3)
Corporate Annual Reports and Maintenance
Keeping the corporation in good standing after formation: the anniversary-month annual report, what happens after two consecutive missed reports, reinstatement, and the separate registered agent and alternate name filings. These are distinct from the charity renewal and from NJ-REG.
Business.NJ generic guidance displays $75, while the nonprofit-specific DORES schedule, 2019 fee notice, and reinstatement materials use $30. Use $30 for a nonprofit and retain the conflict in the report.
- Deadline
- Immediately before annual filing.
- Fee
- $30 controlling nonprofit amount; $75 generic conflict not operationalized.
- Filing agency
- New Jersey Department of the Treasury (Treasury)
- Frequency
- Annual
Applies to: A nonprofit comparing current official annual-report materials.
- For-profit and other entity annual report fees differ.
- Annual Reports and Change Services
Verification in progress: The current nonprofit annual report fee is $30; a generic State business page still displays $75 and should not be used for nonprofit implementation.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (4)
Report the entity name and jurisdiction where applicable, registered office and agent, main office, trustees, and required officers or other fields in the current portal.
- Deadline
- With the annual report.
- Fee
- Included in the $30 annual report fee.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- Annual
Applies to: A domestic or foreign nonprofit filing its annual report.
- A legal-name or certificate provision change may require an amendment rather than only the annual report.
- Online Annual Report
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 1 more
View official sources (2)
The annual report portal can update registered agent or office information as part of the filing; a separate $25 change filing is available when the change cannot wait.
- Deadline
- With the report or promptly after the change.
- Fee
- Included in annual report when changed there; otherwise $25 separate filing.
- Frequency
- Annual
Applies to: A corporation changing its registered agent or office while filing the annual report.
- A principal-address or tax-registration update may also require NJ-REG-C or Registration Change Service.
- Annual Report
- Change Registered Agent/Office
Last verified: 2026-07-26
View official sources (3)
DORES may send a reminder to the registered agent, but the statutory filing duty and deadline do not depend on receipt. Calendar the obligation independently.
- Deadline
- By the last day of the anniversary month regardless of notice.
- Fee
- $30 unless exempt.
- Frequency
- Annual
Applies to: A corporation approaching its anniversary month.
- Portal reminders are an administrative convenience only.
- Annual Reports and Change Services
Last verified: 2026-07-26
View official sources (2)
An inactive corporate record can prevent or impair use of the Business Registration Certificate and eligibility for State contracting, grants, or tax credits until the entity and relevant accounts are restored.
- Deadline
- When status becomes inactive.
- Fee
- Reinstatement and delinquent-report fees apply.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- Event triggered
Applies to: A nonprofit whose corporate status has been voided or authority revoked.
- The exact BRC effect can depend on tax-account status as well as corporate status.
- Reinstatement service
- BRC service
Verification in progress: Voided or revoked corporate status can prevent reliable use of a BRC; restore both registry and applicable tax/employer standing before relying on it.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
Begin reinstatement online, file all delinquent annual reports, correct agent/office information, pay the domestic nonprofit reinstatement fee, and satisfy any separate tax obligations or clearance steps required by the specific cause.
- Deadline
- Before relying on restored active status.
- Fee
- $150 domestic nonprofit reinstatement, plus $30 per delinquent annual report and $25 if a separate agent/office change is needed.
- Frequency
- Event triggered
Applies to: A domestic nonprofit voided or inactive for annual-report or tax reasons.
- A Taxation-based revocation may require additional returns or payments; charity status is separate.
- Online Reinstatement Service
Last verified: 2026-07-26
View official sources (3)
File delinquent reports, update agent/office information, pay the foreign nonprofit reinstatement fee, and satisfy any separate tax obligations before relying on restored authority.
- Deadline
- Before resuming activities that require authority.
- Fee
- $200 foreign nonprofit reinstatement, plus $30 per delinquent annual report and any separate change fee.
- Frequency
- Event triggered
Applies to: An authorized foreign nonprofit whose authority was revoked or became inactive.
- Charity registration, tax accounts, and local licenses remain separate.
- Online Reinstatement Service
Last verified: 2026-07-26
View official sources (3)
The reinstatement workflow begins with filing delinquent annual reports and paying the applicable $30 report fees, in addition to the reinstatement fee.
- Deadline
- With reinstatement.
- Fee
- $30 per delinquent nonprofit annual report plus reinstatement fee.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- Event triggered
Applies to: A domestic or foreign nonprofit seeking reinstatement.
- Other missing regulator reports are not cured by DORES reinstatement.
- Online Reinstatement Service
Last verified: 2026-07-26
View official sources (3)
Title 15A provides reinstatement effects, but the effect on intervening rights, BRC status, charity registration, tax accounts, grants, gaming, and local permits must be analyzed separately.
- Deadline
- At reinstatement and before relying on retroactive validity.
- Fee
- No separate fee beyond reinstatement and back filings.
- Frequency
- Event triggered
Applies to: A reinstated corporation with acts, contracts, assets, or third-party rights arising during inactivity.
- Third-party rights and non-DORES regulatory consequences may not be retroactively cured.
- Reinstatement certificate; regulator records
Verification in progress: DORES reinstatement restores corporate registry status under Title 15A; confirm intervening rights and each separate regulator account before claiming complete retroactive cure.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Jersey Legislature and 1 more
View official sources (2)
File the change promptly through Annual Reports and Change Services and maintain continuous service-of-process information.
- Deadline
- Promptly after the change.
- Fee
- $25.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- Event triggered
Applies to: A corporation changing its registered agent or office outside the annual report.
- Tax/employer addresses may require a separate registration update.
- Change Registered Agent/Office
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 2 more
View official sources (3)
Register the alternate name before use. Registration links the name to the entity but does not create exclusive rights.
- Deadline
- Before using the alternate name.
- Fee
- $50.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- Event triggered
Applies to: A nonprofit using a name other than its legal corporate name.
- Sole proprietors and general partnerships use county trade-name rules; corporate legal-name changes require an amendment.
- Form C-150G
- Alternate Name Registration
Last verified: 2026-07-26
View official sources (2)
Renew for another five-year period within the three months before expiration and not later than expiration.
- Deadline
- Within three months before and no later than the expiration date.
- Fee
- $50 for nonprofit corporate alternate-name renewal.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- Event triggered
Applies to: A nonprofit continuing an alternate name near expiration.
- The renewal must exactly match the registered alternate name.
- Form C-150R; online alternate-name renewal
Last verified: 2026-07-26
View official sources (3)
Foreign Nonprofit Corporations
Applies when a nonprofit incorporated outside New Jersey conducts covered activities in the state. Authority, the registered office and agent, amendments, the annual report cycle, and withdrawal each work differently from the domestic path.
File a certificate of authority before beginning covered New Jersey activities. Corporate authority is separate from charity registration, NJ-REG, ST-5, employer accounts, and local licenses.
- Deadline
- Before conducting covered activities.
- Fee
- $100.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- One time
Applies to: A nonprofit corporation formed outside New Jersey that will conduct activities not within statutory exclusions.
- Title 15A lists activities that do not alone require authority.
- Certificate of Authority
- Form C-113
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 3 more
View official sources (4)
Title 15A excludes specified activities from the authority trigger. Analyze the organization’s actual combination of activities rather than using a single bright-line test.
- Deadline
- Before sustained New Jersey activity.
- Fee
- No classification fee; $100 authority fee if required.
- Filing agency
- New Jersey Department of the Treasury (Treasury)
- Frequency
- Event triggered
Applies to: A foreign nonprofit with litigation, internal meetings, bank accounts, debt collection, isolated transactions, property, remote staff, contracts, or programs in New Jersey.
- Charitable solicitation, NJ-REG, employment, property, and local licensing may apply even when corporate authority does not.
- Certificate of Authority if required
Last verified: 2026-07-26
Official source: New Jersey Legislature — Title 15A Chapter 13 — Foreign Nonprofit Corporations
View official source
Pay $100 with the foreign nonprofit certificate of authority.
- Deadline
- With the authority filing.
- Fee
- $100.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- One time
Applies to: A foreign nonprofit applying for New Jersey authority.
- Optional expedited and certificate charges are separate.
- Certificate of Authority
Last verified: 2026-07-26
View official sources (3)
Provide the legal name, jurisdiction and date of incorporation, purposes, principal office, New Jersey registered office and agent, and other information required by Title 15A and the current filing.
- Deadline
- With the authority application.
- Fee
- Included in the $100 authority fee.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- One time
Applies to: A foreign nonprofit seeking authority.
- A name unavailable in New Jersey may require an alternate or registered foreign name.
- Certificate of Authority
- Form C-113
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 1 more
View official sources (2)
Continuously maintain a New Jersey registered office and agent and keep the public record current.
- Deadline
- At authority and continuously.
- Fee
- Included in authority; $25 separate change filing.
Applies to: Every authorized foreign nonprofit corporation.
- The headquarters address is a separate annual-report field.
- Certificate of Authority
- Annual Report
- Change Registered Agent/Office
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 3 more
View official sources (4)
Use the Title 15A alternate-name or foreign-name registration process. Foreign-name registration is separate from authority and has its own renewal cycle.
- Deadline
- Before using the unavailable name or during the registration window.
- Fee
- $50 for foreign-name registration or renewal; $50 for corporate alternate-name registration/renewal.
- Frequency
- Annual
Applies to: A foreign nonprofit whose legal name cannot be used in New Jersey or that wants to protect its name before authority.
- A registered foreign name does not itself authorize activities.
- Form UNRR-4
- Form C-150G/C-150R
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 3 more
View official sources (4)
Renew the registered foreign name during October 1 through December 31 for the following calendar year, with current home-jurisdiction evidence as required.
- Deadline
- October 1 through December 31.
- Fee
- $50.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- Annual
Applies to: A foreign corporation maintaining a registered name without authority.
- The current form calls for a recent certificate of good standing; confirm exact document-age acceptance at filing.
- Form UNRR-4
Last verified: 2026-07-26
View official sources (2)
File the required New Jersey amendment and supply current home-jurisdiction evidence when the form or statute requires it.
- Deadline
- After the underlying change and within the statutory filing period.
- Fee
- $75.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- Event triggered
Applies to: An authorized foreign nonprofit changing its name, duration, purposes, or other authority information.
- The older form requests a certificate dated within 30 days; confirm live workflow requirements.
- Form C-113A
- Certificate of Amendment to Authority
Verification in progress: File the foreign amendment and confirm the current portal’s home-jurisdiction certificate and document-age requirements.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Jersey Legislature and 2 more
View official sources (3)
File the $30 DORES annual report in the anniversary month of authorization and report the foreign jurisdiction, main office, New Jersey registered office/agent, trustees, and officers.
- Deadline
- By the last day of the authorization anniversary month.
- Fee
- $30 unless a specific exemption applies.
- Frequency
- Annual
Applies to: Every authorized foreign nonprofit corporation.
- Charity renewal and federal reporting remain separate.
- Online Annual Report
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 3 more
View official sources (4)
File withdrawal, satisfy annual reports, designate service for post-withdrawal claims, and separately close charity, tax, employer, gaming, and local accounts.
- Deadline
- After ceasing covered activities and before representing that authority has ended.
- Fee
- $75 under the nonprofit amendatory filing schedule.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- One time
Applies to: An authorized foreign nonprofit ending activities that require New Jersey authority.
- No nonprofit tax-clearance certificate is required under current DORES guidance; other liabilities and final filings remain.
- Foreign Nonprofit Withdrawal
- Business Ending Service
Verification in progress: File the current DORES foreign-nonprofit withdrawal transaction, pay $75, and close all separate accounts; confirm the live form before filing.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Jersey Legislature and 2 more
View official sources (3)
Some posted withdrawal forms are expressly for profit corporations. Use the Title 15A nonprofit withdrawal workflow and do not substitute a Title 14A form.
- Deadline
- At withdrawal.
- Fee
- Current fee $75.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- One time
Applies to: A foreign nonprofit searching older DORES PDF forms.
- For-profit foreign corporations use a different statute and tax-clearance process.
- Foreign Nonprofit Withdrawal
Verification in progress: Use the Title 15A nonprofit withdrawal path shown by DORES; do not use a Title 14A for-profit form.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
Title 15A can restrict maintaining an action until authority is obtained and can impose fees or penalties, while allowing defense of actions and preserving contracts as the statute provides.
- Deadline
- When unqualified activity is discovered.
- Fee
- Authority, late fees or penalties may apply; no universal amount confirmed.
- Frequency
- Event triggered
Applies to: A foreign nonprofit that conducted covered activities without authority.
- Qualification does not cure charity, tax, employment, or local violations.
- Certificate of Authority; court filings
Last verified: 2026-07-26
Official source: New Jersey Legislature — Title 15A Chapter 13 — Foreign Nonprofit Corporations
View official source
NJ-REG, BRC, and State Tax Accounts
The state tax and employer registration layer. NJ-REG, the Business Registration Certificate, REG-1E, ST-5, and charity registration are separate objects, and two entries here remain Verification in Progress because current official guidance is not reconciled.
Current DORES guidance directs an authorized foreign nonprofit corporation to complete NJ-REG after authorization and obtaining an EIN. Current Taxation guidance preserves activity-specific and REG-1E pathways. Complete the applicable business or employer registration before New Jersey activity and confirm whether a separate NJ-REG is required.
- Deadline
- Where the general NJ-REG rule applies, file at least 15 business days before doing business or opening an additional New Jersey location. No universal 60-day post-authorization deadline is confirmed by current reconciled guidance.
- Fee
- No NJ-REG fee identified.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- One time
Applies to: A foreign nonprofit corporation authorized in New Jersey that is determining which business, employer, sales-tax, grant, contracting, or other registration pathway applies.
- REG-1E can serve as tax registration for an ST-5 application. A separate NJ-REG may still be required for New Jersey business, employer, sales, public-contracting, grant, or other activity. Charity registration remains separate.
- NJ-REG Online
- REG-1E when applying for ST-5
Verification in progress: After authorization and obtaining an EIN, complete any applicable business or employer registration before New Jersey activity. Apply the 15-business-day rule where NJ-REG is required and confirm whether REG-1E eliminates a separate NJ-REG for the organization’s facts. Do not use a universal 60-day deadline.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (5)
Answer the activity questions accurately and open only applicable accounts, such as withholding, unemployment, sales tax, or other specific taxes. Nonprofit status does not require every account.
- Deadline
- With NJ-REG and after material activity changes.
- Fee
- No separate fee identified.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- Event triggered
Applies to: Every nonprofit completing NJ-REG.
- Corporation Business Tax treatment and ST-5 application are separate analyses.
- NJ-REG
- Registration Change Service
Last verified: 2026-07-26
View official sources (4)
File REG-1E for the ST-5 determination. The current form also collects sales and payroll registration facts, but REG-1E, NJ-REG, the BRC, and charity registration remain separate compliance objects.
- Deadline
- Before claiming exempt purchases.
- Fee
- No fee.
- Filing agency
- New Jersey Division of Taxation (Division of Taxation)
- Frequency
- One time
Applies to: A qualifying nonprofit seeking New Jersey sales-tax purchaser exemption.
- An organization with sales or payroll should answer those form questions and ensure the related State accounts are active.
- Form REG-1E
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 3 more
View official sources (4)
NJ-REG makes the organization eligible to obtain a Business Registration Certificate. Current DORES guidance states that nonprofit organizations are not subject to the statutory proof-of-registration requirement when contracting with New Jersey public agencies, although a State grant, tax credit, casino-licensee transaction, or other program may separately request the certificate.
- Deadline
- Before a specific application or transaction that expressly requests the BRC.
- Fee
- No separate BRC fee identified.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- As needed
Applies to: A nonprofit needing a BRC for a State grant, tax credit, casino-licensee transaction, or another program that expressly requests it.
- Nonprofit organizations are expressly exempt from the general public-agency contracting proof-of-registration requirement on the current BRC page; affirmative-action and program-specific documents remain separate.
- Business Registration Certificate service
Last verified: 2026-07-26
View official sources (3)
A BRC is evidence of State tax registration for specified transactions and programs; it is not the document that creates the corporation and is not a universal license to exist.
- Deadline
- Before publishing or relying on a BRC statement.
- Fee
- No separate fee identified.
- Filing agency
- New Jersey Department of the Treasury (Treasury)
Applies to: A nonprofit deciding whether a BRC is needed.
- Local licenses, activity permits, and professional licenses remain separate.
- Business Registration Certificate
Last verified: 2026-07-26
View official sources (2)
New Jersey does not impose a separate nonprofit Corporation Business Tax return merely because the organization files federal Form 990-T. Analyze any profit-making subsidiary, noncorporate entity, property transaction, or disqualifying operation separately.
- Deadline
- No routine State nonprofit UBIT return under the stated rule.
- Fee
- No State nonprofit UBIT filing fee.
- Filing agency
- New Jersey Division of Taxation (Division of Taxation)
- Frequency
- Annual
Applies to: A qualifying nonprofit corporation with federal unrelated business taxable income.
- Federal Form 990 and 990-T rules remain federal.
- New Jersey may tax separate profit-making entities or transactions.
- Federal Form 990-T; no routine New Jersey counterpart
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 2 more
View official sources (3)
The Division of Taxation does not require routine submission of the federal Form 990 solely for Corporation Business Tax purposes. Charity registration may require the return separately.
- Deadline
- With the separate charity renewal when applicable, not as a routine CBT filing.
- Fee
- No Taxation filing fee.
- Filing agency
- New Jersey Division of Taxation (Division of Taxation)
- Frequency
- Annual
Applies to: A qualifying nonprofit corporation filing federal Form 990-series returns.
- Other agencies, grants, and public-disclosure rules can request the return.
- Federal Form 990
- Charities Portal
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 2 more
View official sources (3)
Because qualifying nonprofit corporate treatment is automatic, an organization may request a confirmation or rely on official statutory evidence when a third party requires documentation. Confirm the current request process before a real-property transaction.
- Deadline
- Before the transaction requiring evidence.
- Fee
- No universal fee confirmed.
- Filing agency
- New Jersey Division of Taxation (Division of Taxation)
- Frequency
- Event triggered
Applies to: A nonprofit needing documentary evidence for a closing, lender, title company, grantor, or other transaction.
- This is not a general prerequisite to corporate existence or ordinary operation.
- Exemption or status letter request
Verification in progress: Qualifying nonprofit corporations are automatically exempt from CBT; confirm the current Division process if a closing or third party requires written proof.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Jersey Division of Taxation and 2 more
View official sources (3)
A foreign nonprofit can qualify for nonprofit CBT treatment when it is properly organized and operated within the statutory rule, but corporate authority and federal recognition do not by themselves resolve every State tax fact.
- Deadline
- Before filing or omitting a State corporate tax return.
- Fee
- No exemption application fee under the automatic rule.
- Frequency
- Event triggered
Applies to: A foreign nonprofit authorized or operating in New Jersey.
- A taxable subsidiary, unrelated legal entity, or profit-making operation remains separate.
- Tax account records; authority certificate
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 2 more
View official sources (3)
Update State tax and employer account information through the Registration Change Service or current REG-C-L process. Do not rely only on the corporate annual report or charity portal.
- Deadline
- After the change.
- Fee
- No fee identified.
- Filing agency
- New Jersey Department of the Treasury (Treasury)
- Frequency
- Event triggered
Applies to: A nonprofit changing tax registration information.
- Corporate registered-agent changes and ST-5 name/address changes use separate workflows.
- Registration Change Service
- REG-C-L
Last verified: 2026-07-26
View official sources (4)
File final returns, pay liabilities, and close each applicable registration account. Corporate dissolution or foreign withdrawal does not automatically close tax, sales, withholding, or employer accounts.
- Deadline
- After final activity and by each final-return deadline.
- Fee
- No universal account-closure fee; tax, interest, and penalties may remain.
- Frequency
- One time
Applies to: A nonprofit dissolving, withdrawing, or ending New Jersey taxable or employer activity.
- Charity, ST-5, gaming, workers’ compensation, and local closures remain separate.
- Registration Change Service; final tax and wage returns
Last verified: 2026-07-26
Official sources: Business.NJ.gov / New Jersey Department of the Treasury and 2 more
View official sources (3)
Charity Registration and Annual Reporting
Applies when the organization solicits or receives charitable contributions. Registration through the Charities Portal, the small-charity exemption and its 30-day transition, the short and long forms, renewal, extensions, and final reports.
Foreign status does not itself exempt a charity from the Charitable Registration and Investigation Act. Analyze charity registration separately from foreign corporate authority.
- Deadline
- Before covered New Jersey solicitation or operation.
- Fee
- Contribution-band fee applies.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: A charity formed outside New Jersey that solicits, operates, or maintains a covered charitable presence in New Jersey.
- A passive website or untargeted internet presence is fact-specific; do not publish a universal internet-solicitation rule not supported by current authority.
- Charities Portal
- CRI-200 or CRI-150I workflow
Verification in progress: A foreign charity that solicits or operates in New Jersey generally must register unless exempt; obtain confirmation for passive or purely internet-based contacts.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
Have two authorized officers complete the portal certification required for the charity filing and maintain supporting records.
- Deadline
- With each filing requiring certification.
- Fee
- No separate fee beyond the filing fee.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: A charitable organization submitting an initial registration, annual renewal, or related certification.
- A sole-trustee or unusual entity should obtain agency guidance rather than invent a second officer.
- Charities Portal
- CRI-200/CRI-300R workflow
Last verified: 2026-07-26
View official sources (3)
Provide organizing documents, bylaws or governing rules, IRS determination documentation when available, and the financial and federal-return materials required by the selected form.
- Deadline
- With initial registration.
- Fee
- Included in the applicable registration fee.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- One time
Applies to: A covered charity filing its initial New Jersey registration.
- New organizations without an IRS determination letter should provide the available federal-status explanation and follow portal instructions.
- Charities Portal
- CRI-200 or CRI-150I workflow
Last verified: 2026-07-26
View official sources (3)
A qualifying small charity may register voluntarily by paying $30. Once it elects voluntary registration, it files annual renewals and cannot use the extension available to organizations above the small-contribution threshold.
- Deadline
- At the voluntary election; annual renewal thereafter.
- Fee
- $30.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: An otherwise exempt charity at $10,000 or less that chooses public registration.
- Voluntary registration does not change federal or tax status.
- Voluntary registration workflow; annual renewal
Last verified: 2026-07-26
View official sources (3)
Use only an exemption expressly supported by the Act and current guidance. Keep religious, educational, governmental, veterans, and parent/local-unit rules separate because their conditions differ.
- Deadline
- Before relying on exemption while soliciting or operating.
- Fee
- No registration fee if fully exempt; other filings may still apply.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
Applies to: A religious, educational, governmental, veterans, membership, parent/local-unit, or other organization claiming an exemption.
- Using a professional fundraiser can change obligations even when the charity itself has an exemption.
- Charities Portal exemption inquiry
- CRI forms when required
Verification in progress: Test the exact statutory exemption and its conditions; do not infer exemption from a name such as church, school, veterans group, or local chapter alone.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (4)
The controlling current boundary includes exactly $25,000. Use the short-form path at $25,000 or less; long-form reporting begins at $25,001.
- Deadline
- With initial registration and each annual renewal.
- Fee
- $30 for the $0–$10,000 and $10,001–$25,000 bands.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: A registered charity with gross contributions of $25,000 or less that otherwise qualifies for short-form reporting.
- A paid professional fundraiser or other special circumstance may require additional filings.
- CRI-200 or short-form portal workflow
Last verified: 2026-07-26
View official sources (4)
A current page displays “$25.001,” and another sentence uses “less than $25,000.” The statute, fee bands, FAQ, and current forms support $25,000 or less for short form and $25,001 for long form.
- Deadline
- Before selecting form and fee.
- Fee
- Fee follows the correct contribution band.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: A user comparing current charity pages and forms.
- Gross contributions, not total gross revenue or monetary contributions, control this form boundary.
- Charities Portal
Verification in progress: Use short form at $25,000 or less and long form at $25,001 or more; the displayed “$25.001” is retained as an official-page defect.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (4)
Use the long-form registration or renewal workflow and provide the required federal return, financial statements, and audit when the separate monetary-contribution threshold is exceeded.
- Deadline
- With initial registration and annually.
- Fee
- Fee follows the contribution bands: $60, $150, or $250.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: A registered charity with gross contributions of $25,001 or more.
- The audit threshold uses monetary contributions, not gross contributions or total gross revenue.
- CRI-150I
- CRI-300R
- Charities Portal
Last verified: 2026-07-26
View official sources (4)
Pay $30 for $0–$10,000; $30 for $10,001–$25,000; $60 for $25,001–$100,000; $150 for $100,001–$500,000; and $250 for more than $500,000 in gross contributions.
- Deadline
- With each registration or renewal.
- Fee
- As stated in the exact bands.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: A charity filing an initial registration or annual renewal.
- Gross contributions are not interchangeable with monetary contributions, program revenue, or total gross revenue.
- Charities Portal; current fee schedule
Last verified: 2026-07-26
View official sources (3)
Official materials use both six months and 180 days after fiscal-year end. These formulas can differ by several days. Use the portal-displayed due date or obtain agency confirmation rather than treating them as universally identical.
- Deadline
- Portal-calculated date after fiscal-year end; calendar-year filers are shown as due June 30.
- Fee
- Normal fee; $25 late fee after the controlling due date.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: A charity calculating its exact renewal due date.
- A calendar-year June 30 example does not resolve every fiscal-year-end date.
- Charities Portal; current FAQ and forms
Verification in progress: File by the due date shown in the Charities Portal; official materials describe the deadline as six months or 180 days after fiscal-year end.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (4)
Upload the filed federal return and schedules required by the State renewal, together with State financial information.
- Deadline
- With the annual renewal.
- Fee
- Included in the renewal fee.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: A registered charity required to file Form 990 or 990-EZ federally.
- Federal filing extensions are not automatically New Jersey charity extensions.
- CRI-300R
- Form 990 or 990-EZ
Last verified: 2026-07-26
View official sources (3)
The State portal requires annual financial and registration information even when the IRS accepts Form 990-N, but the exact current substitute attachment and portal workflow are not fully documented in public instructions.
- Deadline
- With annual renewal.
- Fee
- Applicable contribution-band fee.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: A registered charity eligible to file federal Form 990-N instead of Form 990 or 990-EZ.
- A federal 990-N filing does not eliminate New Jersey charity renewal.
- Charities Portal
- CRI-200/CRI-300R workflow
Verification in progress: A 990-N filer still renews with New Jersey and should follow the portal’s substitute-financial-document prompts.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
Add the current $25 late fee to the normal contribution-band fee when the renewal is late.
- Deadline
- After the original or approved extended due date.
- Fee
- $25 plus the regular fee.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Event triggered
Applies to: A registered charity filing after the State due date.
- The late fee is not a substitute for filing and does not cure missing attachments.
- Charities Portal
Last verified: 2026-07-26
View official sources (3)
Request the State extension in the Charities Portal by the original due date. An IRS extension is not automatically recognized by New Jersey.
- Deadline
- By the original State due date.
- Fee
- No separate extension fee identified.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: A compliant registered charity with gross contributions above $10,000 that needs additional time.
- Voluntary registrants at $10,000 or less are ineligible; the organization must be compliant when requesting.
- Charities Portal extension request
Last verified: 2026-07-26
View official sources (3)
The State may extend the filing period for the authorized duration, described in current law and materials as up to 180 days. Use the portal-approved date rather than adding the IRS extension period.
- Deadline
- By the approved extended date.
- Fee
- No separate fee identified.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: An eligible charity granted a New Jersey extension.
- An extension is not available to the lower-contribution voluntary filer.
- Charities Portal extension approval
Last verified: 2026-07-26
View official sources (2)
Submit the final charity renewal/report, disclose disposition of charitable assets, resolve delinquency, and request closure through the portal.
- Deadline
- After the final fiscal period and before treating charity registration as closed.
- Fee
- Applicable final filing fee and any late fees.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- One time
Applies to: A registered charity dissolving, withdrawing, ceasing solicitation, or otherwise ending its New Jersey charity registration.
- Fundraiser campaign reports, tax accounts, gaming records, and local permits close separately.
- Final CRI filing
- Charities Portal
Verification in progress: File all final and delinquent charity reports and obtain portal confirmation that the registration is closed.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
Charity Financial Thresholds and Audit
The State charity audit turns on monetary contributions of more than $1,000,000, measured on its own metric with its own statutory exclusions. It is separate from the registration fee bands, from a federal Single Audit, and from any grant-specific audit.
Apply the statutory exclusions for a one-time bequest, contributions to a capital project, and qualifying mission-related in-kind donated goods, materials, equipment, property, and services.
- Deadline
- When calculating the fiscal-year audit metric.
- Fee
- No filing fee.
- Frequency
- Annual
Applies to: A charity computing monetary contributions for the State audit threshold.
- Ordinary cash gifts and nonqualifying in-kind support remain within the statutory analysis.
- Audit workpapers
- CRI-300R
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 2 more
View official sources (3)
Obtain and submit the certified audit; current official guidance does not authorize the Charities Section to waive the statutory audit.
- Deadline
- With the affected annual renewal.
- Fee
- Private CPA cost; no separate State audit filing fee.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: A charity above the more-than-$1,000,000 monetary-contribution threshold.
- Federal Single Audit and grant audits are separate and can apply at different thresholds.
- Certified audit
- CRI-300R
Last verified: 2026-07-26
View official sources (3)
The audit must be performed and reported by a certified public accountant under the applicable professional standards and submitted with the State renewal.
- Deadline
- With the annual renewal.
- Fee
- Private professional fee varies.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: A charity subject to the State audit requirement.
- A compilation or review is not a substitute when the audit threshold is exceeded.
- CPA audit report
Last verified: 2026-07-26
View official sources (3)
Older official materials still state a $500,000 audit threshold. P.L. 2021, c.381 and current codified guidance use more than $1,000,000 in monetary contributions. The older threshold is superseded and must not control.
- Deadline
- When determining current audit obligations.
- Fee
- No separate State fee.
- Filing agency
- New Jersey Division of Consumer Affairs (Consumer Affairs)
- Frequency
- Annual
Applies to: A filer comparing older official paper forms with current law.
- Older forms can remain useful only to document the transition and should be labeled superseded.
- Charities Portal; current CRI-300R
Last verified: 2026-07-26
View official sources (4)
ST-5, Sales, Use Tax, and Fundraising Sales
Applies when the organization buys with an exempt organization certificate or sells anything. ST-5 is a purchaser exemption with real limits; it never exempts the organization from collecting tax on its own taxable sales.
Submit the current REG-1E with formation, governing, IRS, financial, and activity documents. If approved, the Division issues ST-5. Federal 501(c)(3) recognition alone is not the New Jersey purchaser certificate.
- Deadline
- Before making exempt purchases.
- Fee
- No fee.
- Filing agency
- New Jersey Division of Taxation (Division of Taxation)
- Frequency
- One time
Applies to: A qualifying nonprofit seeking exemption on New Jersey purchases.
- Only organizations meeting the statutory purposes and operational requirements qualify.
- Form REG-1E
- Form ST-5 issued by the Division
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 3 more
View official sources (4)
If REG-1E is filed within six months after formation, approved exemption can be effective from formation; otherwise the ordinary effective date is the Division’s receipt date.
- Deadline
- File within six months after formation for formation-date treatment.
- Fee
- No fee.
- Filing agency
- New Jersey Division of Taxation (Division of Taxation)
- Frequency
- One time
Applies to: A newly formed qualifying organization applying for ST-5.
- Refund or vendor-adjustment procedures are separate and fact-specific.
- Form REG-1E
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 1 more
View official sources (2)
Give ST-5 to the seller only for purchases directly related to the organization’s exempt purposes and paid for by the organization.
- Deadline
- At or before each exempt purchase.
- Fee
- No certificate fee.
- Frequency
- Event triggered
Applies to: An approved ST-5 organization buying goods or taxable services.
- ST-5 is not a universal exemption from every State or local tax.
- Form ST-5
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 2 more
View official sources (3)
The organization must be the purchaser and pay with organization funds. A purchase on an employee’s or volunteer’s personal card or check is not exempt merely because the organization later reimburses the person.
- Deadline
- At purchase.
- Fee
- No certificate fee; tax due on disqualified personal purchase.
- Frequency
- Event triggered
Applies to: An ST-5 organization making a qualifying purchase.
- A properly documented organization account used by an authorized buyer is different from a personal purchase.
- Form ST-5; organization payment record
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 1 more
View official sources (2)
ST-5 does not exempt purchases of natural gas or electricity under the ordinary nonprofit purchaser rule. Analyze any separate statutory utility exemption.
- Deadline
- At utility account setup and billing review.
- Fee
- Applicable utility tax and charges.
Applies to: An ST-5 organization purchasing energy or utility service.
- Other utility services and special entities may have separate rules.
- Utility account; separate exemption certificate if another law applies
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 1 more
View official sources (2)
ST-5 is not a blanket exemption from New Jersey hotel occupancy taxes and fees. Analyze the specific purchaser, payment, and statutory lodging rule.
- Deadline
- Before claiming lodging exemption.
- Fee
- Tax and fee depend on the transaction.
- Frequency
- Event triggered
Applies to: An ST-5 organization purchasing lodging.
- Government entities and other specific purchasers may have different treatment.
- Hotel invoice and applicable certificate
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 1 more
View official sources (2)
Qualifying rentals and taxable services can be exempt when directly related to exempt purposes, paid by the organization, and not within an express exclusion.
- Deadline
- At purchase or rental.
- Fee
- No certificate fee.
- Filing agency
- New Jersey Division of Taxation (Division of Taxation)
- Frequency
- Event triggered
Applies to: An ST-5 organization renting property or buying taxable services.
- Energy, lodging, motor vehicles, contractor purchases, and other special categories have separate rules.
- Form ST-5
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 2 more
View official sources (3)
Motor vehicle tax treatment uses specific eligibility and documentation rules. Do not assume ordinary ST-5 presentation at a dealer or MVC transaction resolves the tax.
- Deadline
- Before purchase or lease.
- Fee
- Tax, title, and registration charges vary.
- Frequency
- Event triggered
Applies to: An exempt organization purchasing, leasing, titling, or registering a motor vehicle.
- Use of the vehicle and organization category may affect eligibility.
- Applicable motor-vehicle exemption report or certificate
Verification in progress: Confirm the motor-vehicle-specific exemption documents before purchase; do not rely on ST-5 alone.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Jersey Division of Taxation and 2 more
View official sources (3)
Use the current ST-5 update/replacement process. Updating NJ-REG, the corporate annual report, or charity registration does not automatically replace the purchaser certificate.
- Deadline
- Promptly after the change or loss.
- Fee
- No fee identified.
- Filing agency
- New Jersey Division of Taxation (Division of Taxation)
- Frequency
- Event triggered
Applies to: An ST-5 organization changing legal name or address, losing the certificate, or needing a replacement.
- A merger or new legal entity may require a new application rather than a simple update.
- ST-5 update/replacement request
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 1 more
View official sources (2)
Confirm whether the surviving or new entity may update the certificate or must file a new REG-1E. ST-5 does not automatically transfer merely because charitable programs continue.
- Deadline
- Before the restructuring becomes effective or before the survivor makes exempt purchases.
- Fee
- No application fee; private transaction costs vary.
- Filing agency
- New Jersey Division of Taxation (Division of Taxation)
- Frequency
- Event triggered
Applies to: An ST-5 organization merging, converting, or transferring operations to another legal entity.
- A statutory merger may preserve corporate liabilities while tax certificates still require agency action.
- REG-1E
- ST-5 update request
Verification in progress: Obtain Taxation confirmation and do not use the predecessor’s ST-5 after a merger unless the Division approves the update.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Jersey Division of Taxation and 2 more
View official sources (3)
Provide ST-5 to the contractor when the project qualifies. The contractor uses ST-13 for materials incorporated into the exempt organization’s real property and qualifying consumed supplies.
- Deadline
- Before contractor purchases.
- Fee
- No certificate fee.
- Frequency
- Event triggered
Applies to: An ST-5 organization hiring a contractor to improve real property.
- Contractor tools, equipment, rentals, and nonincorporated items are not automatically exempt.
- Form ST-5
- Form ST-13
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 2 more
View official sources (3)
The contractor’s equipment, tools, and rentals used to perform the work are not generally exempt under the organization’s ST-5/ST-13 project certificate.
- Deadline
- At contractor purchasing and billing.
- Fee
- Tax applies unless another exemption exists.
- Frequency
- Event triggered
Applies to: A contractor performing work for an ST-5 organization.
- Special equipment permanently incorporated into real property may require separate analysis.
- ST-13 project records
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 1 more
View official sources (2)
ST-5 primarily protects qualifying purchases. The organization must register and collect sales tax on taxable sales unless a specific nonprofit sales exemption applies.
- Deadline
- Before the first taxable sale.
- Fee
- No separate seller-permit fee identified; tax collected and remitted.
- Filing agency
- New Jersey Division of Taxation (Division of Taxation)
Applies to: An ST-5 organization selling taxable goods, meals, admissions, or services.
- Occasional fundraising sales, qualifying admissions, and thrift stores have separate exemptions.
- NJ-REG; sales-tax returns
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 2 more
View official sources (3)
A qualifying occasional fundraising sale can be exempt when the statutory event conditions are met and all proceeds benefit the organization. Maintain event dates, proceeds, and use records.
- Deadline
- At each event and before deciding not to collect tax.
- Fee
- No sales tax when the exemption applies.
- Frequency
- Event triggered
Applies to: An exempt organization conducting an occasional fundraising sale.
- A regular store, café, mail-order operation, or ongoing internet business is not converted into an occasional sale by nonprofit ownership.
- Sales records; event ledger
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 1 more
View official sources (2)
Register as a seller and collect tax on taxable transactions unless a transaction-specific exemption applies.
- Deadline
- Before first taxable sale.
- Fee
- Tax collected; no general nonprofit seller fee.
Applies to: A nonprofit operating an ongoing retail store, café, mail-order business, online shop, or taxable service.
- The donated-merchandise thrift-store test and occasional event rule are separate.
- NJ-REG; sales-tax returns
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 2 more
View official sources (3)
The thrift-store exemption requires at least 75 percent of the merchandise to be donated and at least 75 percent of the work to be performed by volunteers. Preserve both tests and exact inclusive operators.
- Deadline
- Continuously and for each reporting period used to support exemption.
- Fee
- No tax on qualifying donated-merchandise sales; other sales may be taxable.
Applies to: An exempt organization operating a store selling donated merchandise.
- The exemption applies to donated merchandise, not automatically to purchased inventory, meals, or services.
- Store records; volunteer logs
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 1 more
View official sources (2)
Track donated merchandise separately. The thrift-store exemption does not automatically exempt purchased inventory or other taxable products and services.
- Deadline
- At inventory acquisition and sale.
- Fee
- Tax applies to nonexempt sales.
Applies to: A qualifying thrift store that also sells purchased or nonqualifying merchandise.
- The overall 75-percent merchandise test must still be satisfied.
- Inventory and sales records
Last verified: 2026-07-26
View official source
Many qualifying nonprofit admissions can be exempt when all proceeds exclusively benefit the organization, but taxable entertainment and statutory exceptions remain. Classify the specific admission before deciding not to collect tax.
- Deadline
- Before tickets are sold.
- Fee
- Tax depends on the admission.
- Frequency
- Event triggered
Applies to: A nonprofit charging admission to a performance, event, amusement, or facility.
- Gaming licenses and alcohol permits do not decide sales-tax treatment.
- Admission tickets
- NJ-REG if taxable
Verification in progress: Confirm the specific admission type and statutory exemption before selling tickets without tax.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Jersey Division of Taxation and 1 more
View official sources (2)
Prepared food and meals are generally taxable when sold. Patient, resident, school-cafeteria, and other statutory exceptions must be tested separately.
- Deadline
- Before meal sales begin.
- Fee
- Sales tax on taxable receipts.
- Filing agency
- New Jersey Division of Taxation (Division of Taxation)
Applies to: A nonprofit selling prepared food or meals in a regular commercial or event setting.
- Food-service licensing and temporary-event health permits are separate.
- NJ-REG; sales-tax returns
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 1 more
View official sources (2)
Determine whether the organization is an event promoter required to collect vendor registration information and provide lists to the Division of Taxation. Each vendor remains responsible for its own taxable sales.
- Deadline
- Before and after the event on the applicable schedule.
- Fee
- No universal State promoter fee confirmed; local fees vary.
- Frequency
- Event triggered
Applies to: A nonprofit promoting a craft fair, festival, market, or event with outside vendors.
- A charity’s ST-5 does not cover outside vendors.
- Promoter/vendor list; vendor BRC or sales-tax registration evidence
Verification in progress: Obtain vendor registration records and confirm the current Division promoter-list deadline before a multi-vendor event.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Jersey Division of Taxation and 3 more
View official sources (4)
File final sales-tax returns, pay balances, and close the sales-tax account. Corporate dissolution, charity closure, or ST-5 status does not close the seller account.
- Deadline
- After the last taxable sale and by the assigned final-return due date.
- Fee
- No closure fee; tax and penalties may remain.
- Frequency
- One time
Applies to: A nonprofit ending taxable sales.
- ST-5 update or cancellation is a separate purchaser-exemption issue.
- Registration Change Service; final sales-tax return
Last verified: 2026-07-26
Official sources: Business.NJ.gov / New Jersey Department of the Treasury and 2 more
View official sources (3)
Submit the annual New Jersey certification required by the Division of Taxation to maintain the sales-tax exemption and confirm compliance with the applicable lobbying expenditure limits.
- Deadline
- Annually on the Division-prescribed schedule.
- Fee
- No fee identified.
- Filing agency
- New Jersey Division of Taxation (Division of Taxation)
- Frequency
- Annual
Applies to: An ST-5 organization that has made the federal section 501(h) lobbying election.
- This State certification is separate from federal Form 5768 and ELEC lobbying reports.
- Annual 501(h) certification workflow
Verification in progress: An ST-5 organization with a 501(h) election must complete the annual Division certification by the date stated in the Division notice or portal.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Jersey Division of Taxation and 2 more
View official sources (3)
The Division can revoke the purchaser exemption, including a one-year revocation/reapplication consequence described in current guidance. Confirm the effective dates before making purchases.
- Deadline
- Immediately after notice or disqualifying event.
- Fee
- Tax applies during revocation; no reapplication fee identified.
- Frequency
- Event triggered
Applies to: An ST-5 organization that fails the annual 501(h) certification or exceeds applicable lobbying limits.
- ELEC compliance and federal tax consequences remain separate.
- Revocation notice
- REG-1E reapplication
Verification in progress: Stop using ST-5 after revocation and follow the Division’s stated one-year/reapplication process.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Jersey Division of Taxation and 2 more
View official sources (3)
Property Tax
Applies when the organization owns real property in New Jersey. Exemption is local and parcel-specific, tested on October 1 facts, and never automatic. An ST-5 does not establish it.
Property-tax exemption is not automatic. File the prescribed Initial Statement and supporting documents with the municipal assessor for each parcel.
- Deadline
- By November 1 of the pretax year.
- Fee
- No universal State filing fee; local copy or appeal costs may apply.
- Filing agency
- Municipal tax assessor
- Frequency
- Event triggered
Applies to: A nonprofit owning New Jersey real property and claiming a statutory exemption.
- Federal 501(c)(3), ST-5, corporate status, and charity registration do not substitute for the local claim.
- Initial Statement of Organization Claiming Property Tax Exemption, Form I.S
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation, Property Administration and 2 more
View official sources (3)
The assessor evaluates the organization, ownership, actual and exclusive or partial use, profit restrictions, authorization to operate in New Jersey, and statutory property limits based on facts as of October 1 of the pretax year.
- Deadline
- October 1 facts control the following tax year.
- Fee
- No filing fee stated.
- Frequency
- Annual
Applies to: A nonprofit claiming property-tax exemption.
- Each statutory category has its own purpose and use language.
- Form I.S. and supporting documents
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 2 more
View official sources (3)
Exemption depends on actual qualifying use, not only intent, organizational purpose, or federal status. Document each building, land area, and activity.
- Deadline
- As of October 1 and continuously.
- Fee
- No universal fee.
- Frequency
- Annual
Applies to: A nonprofit owning improved or vacant property.
- Prospective use, construction, vacant land, and statutory acreage/building allowances are fact-specific.
- Form I.S.; program and occupancy records
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 2 more
View official sources (3)
Disclose mixed use, leases, occupancy, and income. The assessor may exempt only the qualifying portion and tax the remainder.
- Deadline
- With the initial and further statements and after use changes.
- Fee
- No universal fee.
- Frequency
- Annual
Applies to: A nonprofit parcel used partly for qualifying purposes and partly for commercial, residential, leased, or other uses.
- Incidental use and statutory category-specific allowances require parcel-specific analysis.
- Form I.S.; lease and parcel documents
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 2 more
View official sources (3)
Ownership and use requirements can defeat or limit exemption when property is leased, rented, or produces profit. Provide the lease and explain the tenant’s use and compensation.
- Deadline
- Before lease execution and with each property-tax statement.
- Fee
- No universal fee.
- Filing agency
- Municipal tax assessor
- Frequency
- Annual
Applies to: A nonprofit leasing property to or from another person.
- Some statutory categories have specific leasing or use rules; no universal nonprofit lease exemption exists.
- Form I.S.; lease agreement
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 2 more
View official sources (3)
Apply the acreage, building, and category-specific statutory limits rather than assuming all property owned by a nonprofit is exempt.
- Deadline
- At acquisition, application, and material expansion.
- Fee
- No universal fee.
- Frequency
- Event triggered
Applies to: A nonprofit claiming exemption for land, buildings, vacant acreage, or multiple structures.
- Limits differ among religious, charitable, educational, hospital, cemetery, and other statutory categories.
- Form I.S.; deeds and surveys
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 2 more
View official sources (3)
File the prescribed Further Statement with the municipal assessor every third year by November 1 to maintain the exemption and disclose changes.
- Deadline
- November 1 every third year.
- Fee
- No universal fee.
- Filing agency
- Municipal tax assessor
- Frequency
- Event triggered
Applies to: An organization with an approved property-tax exemption.
- The assessor may request additional information and each parcel remains subject to the October 1 facts.
- Further Statement of Organization Claiming Property Tax Exemption, Form F.S
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation, Property Administration and 2 more
View official sources (3)
Notify or disclose changes affecting ownership, use, tenants, compensation, profit, acreage, or corporate authorization rather than waiting for the next routine statement.
- Deadline
- Promptly after change and no later than the next required statement.
- Fee
- No universal fee.
- Filing agency
- Municipal tax assessor
- Frequency
- Event triggered
Applies to: An exempt property whose facts materially change.
- A corporate amendment or ST-5 update does not automatically update the assessor’s parcel record.
- Updated Form I.S. or F.S.; supporting documents
Last verified: 2026-07-26
Official sources: New Jersey Division of Taxation and 2 more
View official sources (3)
Use the county tax board or Tax Court process and applicable annual appeal deadline; do not treat informal assessor discussion as preserving appeal rights.
- Deadline
- By the statutory appeal deadline shown on the assessment notice or current county instructions.
- Fee
- County or court filing fees may apply.
- Filing agency
- County board of taxation
- Frequency
- Event triggered
Applies to: A nonprofit denied exemption or assessed on all or part of a parcel.
- Deadlines and filing channels can vary by assessment type and municipality; verify locally.
- County tax appeal petition or Tax Court complaint
Verification in progress: Check the assessment notice and county board instructions immediately and file by the applicable deadline.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Jersey Division of Taxation, Property Administration and 1 more
View official sources (2)
Employment and Payroll
Applies when the organization pays anyone for services. New Jersey nonprofits are not generally exempt from payroll, unemployment, disability, family leave, workers compensation, wage, sick leave, or classification rules.
Open the employer, withholding, unemployment, disability, and family-leave accounts selected by the organization’s actual workforce facts.
- Deadline
- Before or at first covered wage payment and before required reports.
- Fee
- No registration fee identified.
- Filing agency
- New Jersey Department of Labor and Workforce Development (NJDOL)
- Frequency
- One time
Applies to: A nonprofit that hires one or more employees or otherwise becomes a covered employer.
- Contractors, volunteers, clergy, officers, and interns require separate classification.
- NJ-REG
Last verified: 2026-07-26
View official sources (3)
A qualifying nonprofit generally becomes a covered unemployment employer when it employs one or more individuals and pays $1,000 or more in wages during a calendar year, subject to statutory exclusions.
- Deadline
- When the wage threshold is reached.
- Fee
- Contributions or reimbursable charges apply.
- Filing agency
- New Jersey Department of Labor and Workforce Development, Division of Employer Accounts (Employer Accounts)
Applies to: A nonprofit organization paying remuneration for employment.
- Religious service, ministers, students, and other excluded employment must be tested under the statute.
- NJ-REG
- Employer Status notice
Last verified: 2026-07-26
View official sources (3)
File the quarterly employer tax report and employee wage report electronically for each calendar quarter, even when no preprinted reminder is sent.
- Deadline
- April 30, July 30, October 30, and January 30.
- Fee
- Taxes and contributions vary; penalties apply for late reports.
- Filing agency
- New Jersey Department of Labor and Workforce Development (NJDOL)
- Frequency
- Quarterly
Applies to: A covered nonprofit employer.
- Official guidance states there is no weekend or holiday extension for these quarter-end due dates.
- Forms NJ-927 and WR-30
Last verified: 2026-07-26
View official sources (3)
Nonprofit and Corporation Business Tax exemption do not create a general payroll-withholding exemption. Withhold, deposit, and report based on employee residence and work rules.
- Deadline
- At each payroll and on assigned deposit/return schedules.
- Fee
- Tax withheld; no general nonprofit fee.
- Filing agency
- New Jersey Division of Taxation (Division of Taxation)
- Frequency
- Event triggered
Applies to: A nonprofit paying wages subject to New Jersey withholding.
- Clergy and other special compensation can require separate tax analysis.
- NJ-W4; NJ-927; payment portal
Last verified: 2026-07-26
View official sources (3)
Choose between ordinary contribution financing and reimbursement of benefits paid to former employees, subject to election, duration, notice, and security rules.
- Deadline
- At initial subjectivity or during a permitted election window.
- Fee
- Contributions or actual benefit reimbursements; security may apply.
- Filing agency
- New Jersey Department of Labor and Workforce Development, Division of Employer Accounts (Employer Accounts)
- Frequency
- Event triggered
Applies to: A qualifying section 501(c)(3) nonprofit subject to unemployment insurance.
- Governmental and other entities can use related but distinct provisions.
- Employer financing election
Last verified: 2026-07-26
Official sources: New Jersey Department of Labor and Workforce Development and 2 more
View official sources (3)
File the election within 120 days after becoming subject or within 30 days after the State notice, whichever is later, unless the current notice states another authorized deadline.
- Deadline
- Within 120 days after subjectivity or 30 days after notice, whichever is later.
- Fee
- No election filing fee; reimbursements and security apply.
- Filing agency
- New Jersey Department of Labor and Workforce Development, Division of Employer Accounts (Employer Accounts)
- Frequency
- Event triggered
Applies to: A newly subject eligible nonprofit choosing reimbursement financing.
- Use the date in the official status notice if it provides a controlling later deadline.
- Reimbursable financing election
Last verified: 2026-07-26
Official sources: New Jersey Department of Labor and Workforce Development and 1 more
View official sources (2)
A reimbursable election generally remains subject to the statutory minimum period. Termination is effective January 1 only after timely written notice, and the organization may be barred from reverting again for at least two full calendar years.
- Deadline
- File termination notice by the statutory date before the intended January 1 change; current statute uses February 1 for specified financing changes.
- Fee
- No filing fee; contributions or reimbursements change prospectively.
- Filing agency
- New Jersey Department of Labor and Workforce Development, Division of Employer Accounts (Employer Accounts)
- Frequency
- Event triggered
Applies to: A nonprofit already using reimbursable financing.
- The interaction between the February 1 statutory wording and desired January 1 effect should be confirmed with Employer Accounts before changing.
- Financing termination/election notice
Verification in progress: Contact Employer Accounts before the calendar year in which a financing change is desired and obtain written confirmation of the deadline and effective date.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Jersey Department of Labor and Workforce Development and 1 more
View official sources (2)
Provide the bond, deposit, letter of credit, or other security required by the statute and agency determination and maintain it at the prescribed amount.
- Deadline
- By the deadline in the security notice and continuously while required.
- Fee
- Amount varies with wages, benefits, and State calculation.
- Filing agency
- New Jersey Department of Labor and Workforce Development, Division of Employer Accounts (Employer Accounts)
- Frequency
- Event triggered
Applies to: A reimbursable nonprofit directed to post security.
- Not every reimbursable employer necessarily receives the same amount or instrument.
- Security notice and instrument
Verification in progress: Comply with the Employer Accounts notice; security form and amount are organization-specific.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Jersey Department of Labor and Workforce Development and 1 more
View official sources (2)
Use only the specific unemployment exclusion supported by the worker’s service, employer, and religious role. Do not classify all workers of a religious nonprofit as excluded.
- Deadline
- Before omitting wages or contributions.
- Fee
- Contributions or reimbursements apply if exclusion fails.
- Filing agency
- New Jersey Department of Labor and Workforce Development, Division of Employer Accounts (Employer Accounts)
- Frequency
- Event triggered
Applies to: A church, convention or association of churches, minister, member of a religious order, or religiously controlled organization.
- Workers performing ordinary secular functions can remain covered.
- Employer Status determination; payroll records
Last verified: 2026-07-26
Official sources: New Jersey Department of Labor and Workforce Development and 1 more
View official sources (2)
Register, deduct, report, and contribute for Temporary Disability Insurance and Family Leave Insurance as applicable. Unemployment financing choice does not eliminate these separate programs.
- Deadline
- At first covered wages and each payroll.
- Fee
- Rates and wage bases change annually.
- Frequency
- Quarterly
Applies to: A nonprofit employer with covered employees.
- An approved private plan can replace the State plan for the covered program but requires separate approval.
- NJ-927
- WR-30
Last verified: 2026-07-26
View official sources (3)
Secure State approval and maintain an equivalent private plan before changing deductions or benefits.
- Deadline
- Before private-plan implementation.
- Fee
- Private insurance or administration costs vary.
- Frequency
- Event triggered
Applies to: A nonprofit employer seeking to replace a State temporary-disability or family-leave plan.
- Workers’ compensation and unemployment financing remain separate.
- Private plan application
Verification in progress: Do not change from the State plan until NJDOL approves the private plan.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (2)
Obtain workers’ compensation insurance or approved self-insurance. There is no general nonprofit exemption or minimum payroll threshold under the corporate employer rule.
- Deadline
- Before covered services begin and continuously.
- Fee
- Private premium varies.
- Filing agency
- New Jersey Department of Labor and Workforce Development, Division of Workers' Compensation
Applies to: A nonprofit corporation with one or more individuals, including officers, providing services for prior, current, or anticipated financial consideration.
- Pure volunteers without financial consideration require factual analysis; compensation includes cash and noncash remuneration.
- Workers’ compensation policy or self-insurance approval
Last verified: 2026-07-26
View official sources (2)
An officer who performs services for prior, current, or anticipated financial consideration can be a covered person. Do not exclude officers solely because they govern the nonprofit.
- Deadline
- Before officer service begins.
- Fee
- Premium varies.
Applies to: A nonprofit corporate officer performing services.
- A truly uncompensated officer with no anticipated financial consideration requires separate analysis.
- Policy application and payroll records
Last verified: 2026-07-26
View official sources (2)
Classify the relationship based on services, control, remuneration, expectation, benefit, and the governing employment, tax, unemployment, and workers’ compensation tests.
- Deadline
- Before service begins and whenever facts change.
- Fee
- Tax, wage, benefit, insurance, and penalty consequences vary.
- Filing agency
- New Jersey Department of Labor and Workforce Development (NJDOL)
- Frequency
- Event triggered
Applies to: A nonprofit using volunteers, interns, fellows, stipends, or independent contractors.
- A nonprofit mission or volunteer title does not control the result.
- Worker classification records
Last verified: 2026-07-26
Official sources: New Jersey Department of Labor and Workforce Development and 3 more
View official sources (4)
The organization must satisfy all elements of the New Jersey ABC test for the applicable unemployment and wage classification context unless another specific test controls.
- Deadline
- Before paying the provider outside payroll.
- Fee
- No filing fee; liability can include wages, taxes, contributions, penalties, and interest.
- Frequency
- Event triggered
Applies to: A nonprofit treating a service provider as an independent contractor.
- Federal, workers’ compensation, tax, and professional-license tests can differ.
- Contracts, invoices, business records, classification questionnaire
Last verified: 2026-07-26
Official sources: New Jersey Department of Labor and Workforce Development and 2 more
View official sources (3)
Report each new hire through the State New Hire Reporting Center within 20 days after hiring or rehiring.
- Deadline
- Within 20 days after hire or rehire.
- Fee
- No filing fee.
- Filing agency
- New Jersey New Hire Reporting Center
- Frequency
- Event triggered
Applies to: A nonprofit hiring a New Jersey employee.
- Multi-state employers may use an approved federal designation process.
- New Hire Report
Last verified: 2026-07-26
View official source
Report qualifying independent contractors through the New Hire Reporting Center when the current payment and contract thresholds are met.
- Deadline
- Within the current statutory post-engagement period.
- Fee
- No filing fee.
- Frequency
- Event triggered
Applies to: A nonprofit paying an individual independent contractor who meets New Jersey reporting criteria.
- Entity vendors and small or isolated payments may be outside the rule.
- Independent Contractor Report
Verification in progress: Check the current New Hire Reporting Center contractor criteria before the first payment and report when the threshold is met.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official source
Allow accrual at one hour for every 30 hours worked, up to 40 hours in a benefit year, or frontload the permitted amount, and comply with use, notice, record, and anti-retaliation rules.
- Deadline
- Beginning with covered employment and each benefit year.
- Fee
- Paid leave cost; no State filing fee.
- Filing agency
- New Jersey Department of Labor and Workforce Development (NJDOL)
- Frequency
- Annual
Applies to: A nonprofit employer with employees covered by the Earned Sick Leave Law.
- Some workers are excluded or covered by collective bargaining or other specific rules; test exactly.
- Earned Sick Leave policy and records
Last verified: 2026-07-26
Official sources: New Jersey Department of Labor and Workforce Development and 1 more
View official sources (2)
Pay the applicable current minimum wage and overtime, generally one and one-half times the regular rate after 40 hours, unless a specific exemption applies.
- Deadline
- Each workweek and payday.
- Fee
- Wage rates change by law and employer category.
- Filing agency
- New Jersey Department of Labor and Workforce Development (NJDOL)
- Frequency
- Event triggered
Applies to: A nonprofit employing covered workers.
- Executive, administrative, professional, seasonal, camp, farm, and other exemptions must be tested individually.
- Payroll records
Last verified: 2026-07-26
Official sources: New Jersey Department of Labor and Workforce Development and 1 more
View official sources (2)
Do not assume nonprofit or youth-program status creates a wage exemption. Apply only the specific camp or seasonal statutory exception and any licensing, duration, and employee criteria.
- Deadline
- Before using an exception.
- Fee
- No filing fee; wage liability applies if test fails.
- Frequency
- Event triggered
Applies to: A nonprofit operating a summer camp, seasonal program, or similar facility.
- Childcare, school, recreation, and residential programs can use different rules.
- Camp license and payroll records
Verification in progress: Obtain wage-law confirmation before treating camp or seasonal staff as exempt.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official source
Pay most employees at least twice each calendar month on regular paydays, with permitted monthly treatment for specified exempt employees, and provide required wage information and records.
- Deadline
- Each regular payday.
- Fee
- No filing fee; wages and penalties apply.
- Filing agency
- New Jersey Department of Labor and Workforce Development (NJDOL)
- Frequency
- Event triggered
Applies to: A nonprofit employer.
- Specific occupations, collective bargaining agreements, and exempt employees may use different schedules.
- Payroll records and statements
Last verified: 2026-07-26
View official source
Beginning June 1, 2025, include the good-faith salary or hourly range, benefits, and other compensation in covered postings and make reasonable efforts to announce promotion opportunities as required.
- Deadline
- With each covered posting and promotion opportunity.
- Fee
- No filing fee; civil penalties may apply.
- Frequency
- Event triggered
Applies to: An employer with at least five employees over 20 calendar weeks that does business, employs workers, or takes applications in New Jersey, and covered third parties.
- The law has geographic, temporary-help, and internal-promotion details; current regulations should be monitored.
- Job posting and promotion records
Last verified: 2026-07-26
Official sources: New Jersey Department of Labor and Workforce Development and 1 more
View official sources (2)
Complete the current online youth working-papers process, observe age, hour, occupation, and supervision restrictions, and retain records.
- Deadline
- Before or promptly after youth employment as required by the online process.
- Fee
- No filing fee.
- Filing agency
- New Jersey Department of Labor and Workforce Development (NJDOL)
- Frequency
- Event triggered
Applies to: A nonprofit hiring workers under age 18.
- Volunteer youth and student interns still require safety and classification analysis.
- Online working papers
Last verified: 2026-07-26
Official sources: New Jersey Department of Labor and Workforce Development and 1 more
View official sources (2)
Delay covered criminal-history inquiries until the permitted stage and comply with notices and exceptions under the Opportunity to Compete Act and other background-check laws.
- Deadline
- During recruiting and before a prohibited inquiry or adverse action.
- Fee
- No filing fee; penalties can apply.
- Frequency
- Event triggered
Applies to: A nonprofit employer making covered hiring decisions.
- Schools, childcare, healthcare, youth services, and mandated checks can have special exceptions and affirmative screening duties.
- Hiring policy and records
Last verified: 2026-07-26
Official sources: New Jersey Department of Labor and Workforce Development and 1 more
View official sources (2)
Display and distribute the current State notices applicable to wage, leave, discrimination, unemployment, workers’ compensation, safety, and other covered programs.
- Deadline
- At workforce startup and after notice updates.
- Fee
- No fee for official posters.
- Filing agency
- New Jersey Department of Labor and Workforce Development (NJDOL)
Applies to: A nonprofit employer with covered workers or programs.
- Not every poster applies to every employer; federal and local notices remain separate.
- Required Workplace Posters
Last verified: 2026-07-26
Official sources: New Jersey Department of Labor and Workforce Development and 1 more
View official sources (2)
File final NJ-927 and WR-30 reports, pay balances, close employer accounts, preserve records, and maintain workers’ compensation for any remaining exposure.
- Deadline
- After final wages and by the normal final quarterly deadlines.
- Fee
- No closure fee; taxes, contributions, reimbursements, and penalties may remain.
- Filing agency
- New Jersey Department of Labor and Workforce Development (NJDOL)
- Frequency
- One time
Applies to: A nonprofit ceasing New Jersey employment.
- Corporate dissolution, charity closure, and insurance cancellation are separate.
- Final NJ-927 and WR-30
- Registration Change Service
Last verified: 2026-07-26
View official sources (3)
Professional Fundraising and Commercial Co-Ventures
Applies when someone outside the organization is paid to raise money, or a business promotes a sale that benefits the charity. Independent paid fund raiser, fund-raising counsel, solicitor, and commercial co-venturer are separate legal roles with separate filings.
Determine whether the provider is an independent paid fund raiser, fund-raising counsel, ordinary employee, officer, volunteer, vendor, commercial co-venturer, or political campaign fundraiser. Each classification has different registration, bond, contract, report, and custody-of-funds consequences.
- Deadline
- Before signing the engagement or beginning services.
- Fee
- Role-specific fees apply.
- Frequency
- Event triggered
Applies to: A charity retaining a paid person or firm to plan, manage, advise, or conduct solicitation.
- An ordinary salaried employee, officer, uncompensated volunteer, or ordinary vendor is not automatically a regulated independent paid fund raiser. Political fundraising is governed separately.
- CRI-500P/PR
- CRI-500A
- SR-1/SR-2
- CCO-500 as applicable
Last verified: 2026-07-26
Official sources: New Jersey Legislature / New Jersey Division of Consumer Affairs and 3 more
View official sources (4)
Complete initial registration before providing covered solicitation services in New Jersey and maintain the annual registration cycle.
- Deadline
- Before solicitation or other covered services begin.
- Fee
- $250 initial or timely renewal; $25 renewal late fee.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: A person or firm meeting the independent paid fund raiser definition.
- Solicitors employed by the fundraiser register separately; counsel classification may change custody and reporting duties.
- CRI-500P
- CRI-500PR
- Charities Portal
Last verified: 2026-07-26
View official sources (4)
Register before providing covered planning, management, or advisory services and renew annually even when the counsel does not directly solicit.
- Deadline
- Before covered services.
- Fee
- $250 initial or timely renewal; $25 renewal late fee.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: A person or firm meeting the fund-raising counsel definition.
- A consultant whose work does not meet the statutory definition should not be classified as counsel merely because the work relates to fundraising.
- CRI-500P
- CRI-500PR
Last verified: 2026-07-26
View official sources (4)
Renew for the July 1 through June 30 registration year by June 30 and pay the $250 renewal fee; a $25 late fee applies after the deadline.
- Deadline
- June 30.
- Fee
- $250 plus $25 if late.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: A registered independent paid fund raiser or fund-raising counsel continuing after June 30.
- Campaign reports and contract filings continue on their own deadlines.
- CRI-500PR
Last verified: 2026-07-26
Official sources: New Jersey Division of Consumer Affairs and 1 more
View official sources (2)
Register each covered solicitor for the professional-fundraising registration year before the individual solicits.
- Deadline
- Before solicitation and with annual renewal.
- Fee
- $15 per solicitor.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: An individual solicitor employed or engaged by a registered independent paid fund raiser.
- Ordinary charity employees and volunteers are analyzed under separate statutory exclusions.
- CRI-500PR solicitor schedule
Last verified: 2026-07-26
Official sources: New Jersey Division of Consumer Affairs and 2 more
View official sources (3)
Maintain and file evidence of the statutory $20,000 surety bond before handling campaign funds.
- Deadline
- Before custody, control, possession, or access begins and continuously while required.
- Fee
- $20,000 bond amount; private premium varies.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
Applies to: An independent paid fund raiser that will have custody, control, possession, or access to charitable contributions.
- Counsel or another provider without custody or access may not trigger the bond but can still have registration and reporting duties.
- Surety bond submitted with CRI-500P/PR
Last verified: 2026-07-26
Official sources: New Jersey Division of Consumer Affairs and 2 more
View official sources (3)
Execute a written contract containing the required parties, services, term, compensation, custody, campaign, and cancellation provisions and file it before covered services begin.
- Deadline
- At least 10 business days before services begin.
- Fee
- $30 contract filing fee.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Event triggered
Applies to: A charity engaging an independent paid fund raiser or fund-raising counsel.
- The charity and professional must both be registered and compliant where registration is required.
- CRI-500A; written contract
Last verified: 2026-07-26
Official sources: New Jersey Division of Consumer Affairs and 2 more
View official sources (3)
The posted PDF retains check or money-order language, while current charity guidance requires online portal filing and payment. Use the portal and do not operationalize the old payment method.
- Deadline
- With contract filing.
- Fee
- $30.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Event triggered
Applies to: A filer using the posted CRI-500A PDF.
- The substantive contract fields remain useful unless the portal states otherwise.
- CRI-500A content
- Charities Portal
Verification in progress: Submit and pay the $30 contract filing through the Charities Portal; use the PDF only to understand required content.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Jersey Division of Consumer Affairs and 2 more
View official sources (3)
File the detailed SR-1 campaign receipts, expenses, distributions, and balance report within the statutory post-campaign period.
- Deadline
- Within 40 days after campaign completion or contract expiration; for campaigns lasting more than 12 months, within 40 days after each applicable charity fiscal-year end.
- Fee
- Current report fee follows the portal/form schedule; no separate amount is operationalized here without portal confirmation.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: An independent paid fund raiser or counsel arrangement requiring the custody/access campaign report.
- Use SR-2 rather than SR-1 when the no-custody classification and form conditions apply.
- Form SR-1
Last verified: 2026-07-26
View official sources (3)
Use SR-2 to report the campaign when the professional does not have custody, control, possession, or access to contributions, following the same statutory post-campaign timing.
- Deadline
- Within 40 days after campaign completion or contract expiration; long-campaign reports within 40 days after the applicable fiscal-year end.
- Fee
- No separate fee confirmed in the public current workflow.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Annual
Applies to: A fund-raising counsel or other covered professional meeting the no-custody SR-2 conditions.
- Custody or access facts can require SR-1 and a bond instead.
- Form SR-2
Last verified: 2026-07-26
View official sources (3)
For a campaign lasting more than 12 months, file the applicable SR report within 40 days after each fiscal-year end of the charitable organization while the campaign continues, and file the final report after completion.
- Deadline
- Within 40 days after each applicable fiscal-year end and after final completion.
- Fee
- No separate report amount confirmed beyond portal-calculated charges.
- Frequency
- Annual
Applies to: A fundraising campaign continuing longer than 12 months.
- This fiscal-year cycle is separate from the professional’s June 30 registration renewal.
- SR-1 or SR-2
Last verified: 2026-07-26
View official sources (3)
Use the contractually and statutorily compliant bank, deposit, accounting, and remittance arrangement; disclose who has custody or access and preserve charity control and records.
- Deadline
- Before receiving contributions and continuously through final accounting.
- Fee
- Private banking costs may apply; no State account-opening fee.
Applies to: A charity and professional fundraiser receiving campaign contributions.
- A commercial co-venture and an ordinary vendor use different rules.
- Fundraising contract
- SR-1/SR-2
Last verified: 2026-07-26
Official sources: New Jersey Legislature / New Jersey Division of Consumer Affairs and 3 more
View official sources (4)
Provide the identity, charitable purpose, professional role, and other disclosures required by the Act and regulations and do not misrepresent contribution use or tax deductibility.
- Deadline
- At each covered solicitation.
- Fee
- No separate filing fee.
Applies to: A professional solicitor or paid fundraiser communicating with prospective donors.
- Political campaign solicitations and ordinary commercial advertising are separate systems.
- Solicitation script and campaign materials
Last verified: 2026-07-26
Official sources: New Jersey Legislature / New Jersey Division of Consumer Affairs and 2 more
View official sources (3)
Execute a written commercial co-venture agreement and file the required notice or contract before the campaign begins.
- Deadline
- At least 10 days before the campaign begins.
- Fee
- $30 contract or campaign filing fee under current guidance.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Event triggered
Applies to: A charity and commercial business conducting a sales promotion that represents a purchase will benefit the charity.
- Ordinary sponsorship, fixed-fee advertising, and independent paid fundraising require separate classification.
- Commercial co-venture contract filing
- CCO-500 reporting workflow
Last verified: 2026-07-26
Official sources: New Jersey Legislature / New Jersey Division of Consumer Affairs and 3 more
View official sources (4)
Report sales, charitable benefit, expenses, and remittance within 40 days after the campaign ends.
- Deadline
- Within 40 days after campaign expiration.
- Fee
- The current public form does not establish a reliably current standalone report fee; use the portal-calculated amount.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Event triggered
Applies to: A commercial co-venturer after the promotion ends.
- The charity’s annual renewal remains separate.
- Form CCO-500
Verification in progress: File CCO-500 within 40 days and pay the amount shown by the current portal.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Jersey Division of Consumer Affairs and 2 more
View official sources (3)
File CRI-500LE before the covered campaign and provide the campaign, solicitor, and organizational disclosures required by the form.
- Deadline
- At least 10 days before solicitation begins.
- Fee
- $10.
- Filing agency
- New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section (Charities Registration)
- Frequency
- Event triggered
Applies to: A covered law-enforcement organization or solicitor conducting multiple solicitations.
- This notice does not replace ordinary charity or professional-fundraiser registration.
- Form CRI-500LE
Last verified: 2026-07-26
Official sources: New Jersey Division of Consumer Affairs and 1 more
View official sources (2)
Charity registration and professional charitable-fundraising filings do not authorize or report political campaign fundraising. Use ELEC campaign-finance rules and preserve federal 501(c)(3) candidate restrictions.
- Deadline
- Before political fundraising or campaign activity.
- Fee
- Campaign fees and reports vary.
- Frequency
- Event triggered
Applies to: A nonprofit, vendor, or fundraiser participating in candidate, ballot, or political committee activity.
- Nonpartisan issue advocacy and lobbying require separate analysis.
- ELEC campaign forms and calendar
Last verified: 2026-07-26
Official sources: New Jersey Election Law Enforcement Commission and 3 more
View official sources (4)
Raffles, Bingo, and Legalized Games of Chance
Applies when the organization runs a raffle, bingo, casino night, or another legalized game. New Jersey uses a two-level system: LGCCC registration first, then a separate municipal license for the specific game, in a municipality that has authorized it by ordinance.
First obtain a State registration certificate and registration identification number from the Legalized Games of Chance Control Commission. Charity registration, ST-5, or corporate status alone does not establish gaming eligibility.
- Deadline
- Before any municipal game-license application.
- Fee
- $100 for ordinary initial or biennial registration.
- Filing agency
- New Jersey Division of Consumer Affairs, Legalized Games of Chance Control Commission (LGCCC)
- Frequency
- Every two years
Applies to: A qualified nonprofit organization intending to conduct bingo, raffles, casino nights, or armchair races in New Jersey.
- Senior-citizen clubs have a separate procedure; organization category and existence requirements must be met.
- Initial Affidavit and Application for Biennial Registration
Last verified: 2026-07-26
View official sources (4)
Renew the State registration before expiration and keep the organization, officers, purposes, and eligibility information current.
- Deadline
- Before the registration certificate expires.
- Fee
- $100.
- Filing agency
- New Jersey Division of Consumer Affairs, Legalized Games of Chance Control Commission (LGCCC)
- Frequency
- Every two years
Applies to: A registered qualified organization continuing charitable gaming.
- Local game licenses do not extend State registration.
- LGCCC biennial registration renewal
Last verified: 2026-07-26
View official sources (3)
Use the senior-citizen affidavit and registration procedure and satisfy its membership, age, activity, and organizational conditions rather than the ordinary qualified-organization route.
- Deadline
- Before the first covered game.
- Fee
- Fee stated in the current senior application or portal; confirm before filing.
- Filing agency
- New Jersey Division of Consumer Affairs, Legalized Games of Chance Control Commission (LGCCC)
- Frequency
- Event triggered
Applies to: A senior-citizen club or association seeking the special statutory gaming treatment.
- This specialized procedure should not be generalized to other nonprofits.
- Senior Citizen Club or Association Registration
Verification in progress: Use the senior-citizen LGCCC form and confirm the current fee and certificate period before filing.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (2)
A municipality must have adopted the required ordinance authorizing the relevant game. A municipality may authorize raffles without authorizing bingo.
- Deadline
- Before filing the local game application.
- Fee
- No State verification fee; municipal license fee applies.
- Frequency
- Event triggered
Applies to: A registered organization planning a bingo or raffle in a New Jersey municipality.
- Do not infer bingo authorization from raffle authorization or vice versa.
- Municipal bingo or raffle ordinance
Last verified: 2026-07-26
View official sources (4)
Apply to the municipal clerk for the particular game and dates. The State registration number does not itself authorize the event.
- Deadline
- Before advertising, selling chances, or conducting the game, as required by the application and local review cycle.
- Fee
- State and municipal portions vary by game under the current fee schedule.
- Filing agency
- Municipal clerk or local licensing authority
- Frequency
- Event triggered
Applies to: A State-registered organization conducting a specific bingo, raffle, casino night, armchair race, or other authorized game.
- Alcohol, food, occupancy, and event permits remain separate.
- Application for Raffle License; Application for Bingo License; other game-specific applications
Last verified: 2026-07-26
View official sources (4)
Choose the exact raffle category because application, ticket, prize, drawing, fee, and reporting rules differ for off-premises draw, 50/50, on-premises, instant, calendar, and other raffle types.
- Deadline
- Before application and ticket design.
- Fee
- Varies by raffle type under the LGCCC fee schedule.
- Frequency
- Event triggered
Applies to: A nonprofit selecting a raffle format.
- Electronic or internet ticket practices require direct current authority and are addressed separately.
- Application for Raffle License and game-specific forms
Last verified: 2026-07-26
View official sources (3)
Obtain the bingo license and comply with occasion, card, equipment, worker, prize, and progressive-game rules. Do not use a raffle license for bingo.
- Deadline
- Before the bingo occasion.
- Fee
- Varies under the current bingo fee schedule.
- Frequency
- Event triggered
Applies to: A qualified organization conducting bingo or progressive bingo.
- Municipality must authorize bingo; progressive bingo has additional prize and carryover rules.
- Application for Bingo License
Last verified: 2026-07-26
View official sources (4)
Under the current ordinary rules, no single prize may exceed $1,000 and aggregate prizes for an occasion generally may not exceed $3,000, subject to expressly authorized progressive and other exceptions.
- Deadline
- At license application and each occasion.
- Fee
- No separate prize fee; license fee applies.
- Filing agency
- Municipal clerk or local licensing authority
- Frequency
- Event triggered
Applies to: A licensed bingo organization.
- Progressive jackpot and special game rules must be applied from current regulations, not folded into the ordinary limit.
- Bingo application and report of operations
Last verified: 2026-07-26
View official sources (3)
Use the game-specific municipal application, equipment, supplier, worker, prize, and report rules. Neither a raffle license nor general LGCCC registration authorizes these events.
- Deadline
- Before the event.
- Fee
- Varies under the current fee schedule.
- Frequency
- Event triggered
Applies to: A qualified organization planning a casino night or armchair race.
- Alcohol service and premises approval remain separate.
- Game-specific application and report
Last verified: 2026-07-26
View official sources (4)
Use equipment and suppliers authorized by the LGCCC rules and retain invoices, serial numbers, and ownership or lease records.
- Deadline
- Before equipment is used.
- Fee
- Private equipment cost; supplier licensing fees do not transfer to the charity.
- Frequency
- Event triggered
Applies to: A licensed organization buying, leasing, or using bingo, raffle, casino-night, or instant-game equipment.
- Ordinary office supplies are distinct from regulated gaming equipment.
- Supplier license record; invoices
Last verified: 2026-07-26
Official sources: New Jersey Division of Consumer Affairs and 1 more
View official sources (2)
Use members and other persons permitted by the game rules and do not pay compensation except where expressly authorized. Disclose workers on the application and report.
- Deadline
- At application and during the event.
- Fee
- No worker-registration fee unless stated for the game.
- Frequency
- Event triggered
Applies to: A licensed organization staffing a game.
- Professional event vendors, equipment suppliers, alcohol staff, and food workers have separate roles.
- Game application and report of operations
Last verified: 2026-07-26
View official sources (3)
Display the license as required and deposit, account for, and use net proceeds only for the lawful purposes stated by the gaming law and application.
- Deadline
- During the event and when proceeds are disbursed.
- Fee
- No separate fee.
- Frequency
- Event triggered
Applies to: A licensed organization conducting a game.
- Gaming proceeds remain subject to donor, charity, tax, and corporate restrictions.
- License; report of operations; financial records
Last verified: 2026-07-26
View official sources (4)
File the game-specific report of operations with the required authorities by the 15th day of the month following the licensed activity.
- Deadline
- 15th day of the following month.
- Fee
- Report fee, if any, follows the current game form or portal; no universal amount stated.
- Filing agency
- Municipal clerk or local licensing authority
- Frequency
- Event triggered
Applies to: A licensed organization after raffle or bingo activity.
- Long-running or multi-date licenses may have specific report grouping instructions.
- Raffle Report of Operations
- Bingo Report of Operations
Last verified: 2026-07-26
View official sources (3)
The LGCCC has announced a future online portal rollout, but no confirmed go-live date or universal live workflow was established on the research date. Continue using the current forms and municipal clerk process unless the agency confirms activation.
- Deadline
- Immediately before each filing.
- Fee
- Current form and license fees apply.
- Frequency
- Event triggered
Applies to: A nonprofit choosing the filing channel for State registration or municipal game licensing.
- A municipality may have its own online intake without replacing State law.
- Current LGCCC forms and municipal applications
Verification in progress: Use the currently posted State forms and municipal licensing process unless LGCCC confirms the new portal is live for the transaction.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
Apply only the specific game rule and current license instructions. The reviewed official sources did not support a safe universal statement allowing or prohibiting every online or electronic ticket method.
- Deadline
- Before advertising or selling tickets electronically.
- Fee
- No universal fee.
- Filing agency
- New Jersey Division of Consumer Affairs, Legalized Games of Chance Control Commission (LGCCC)
- Frequency
- Event triggered
Applies to: A licensed organization considering internet, electronic, credit-card, or remote raffle ticket sales.
- Paper ticket, on-premises, off-premises, 50/50, and instant games can differ.
- Raffle license and written guidance
Verification in progress: Confirm the specific raffle’s ticket-sales method with LGCCC and the municipal clerk before online or electronic sales.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
Conduct only games specifically authorized for the organization, municipality, license, date, location, and format. A charitable purpose does not legalize an otherwise prohibited game.
- Deadline
- Before planning or promoting the game.
- Fee
- License fees vary; criminal penalties may apply.
- Filing agency
- New Jersey Division of Consumer Affairs, Legalized Games of Chance Control Commission (LGCCC)
- Frequency
- Event triggered
Applies to: Any nonprofit planning a game of chance.
- Sweepstakes, contests of skill, federal law, and commercial gaming are separate.
- State registration and game-specific municipal license
Last verified: 2026-07-26
View official sources (3)
Lobbying and Political Activity
Applies when the organization communicates with State officials about legislation, regulation, or governmental processes, or engages in ballot or campaign activity. State lobbying disclosure, campaign finance, and the federal 501(c)(3) limits are three separate systems.
Determine whether the communication is reportable lobbying, an excluded activity, grassroots lobbying, campaign activity, or ordinary issue advocacy before assuming registration applies.
- Deadline
- Before covered lobbying begins.
- Fee
- Registration and reporting fees depend on role and tax-exempt status.
- Frequency
- Event triggered
Applies to: A nonprofit, employee, consultant, coalition, or volunteer communicating with State legislative or executive officials to influence covered governmental processes.
- Not every communication with a public official is lobbying; local lobbying is separate.
- ELEC lobbying forms
Last verified: 2026-07-26
Official sources: New Jersey Election Law Enforcement Commission and 2 more
View official sources (3)
File the initial agent registration before lobbying or within 30 days after employment, retainer, or engagement, whichever occurs earlier, and complete first-time identity requirements.
- Deadline
- Earlier of before lobbying or 30 days after engagement.
- Fee
- $575, unless the individual is employed by a qualifying tax-exempt organization and submits ST-5 under the ELEC exemption procedure.
- Filing agency
- New Jersey Election Law Enforcement Commission (ELEC)
- Frequency
- Event triggered
Applies to: An individual meeting the governmental affairs agent definition.
- The ST-5 fee exemption does not eliminate registration or reports.
- Form REG
Last verified: 2026-07-26
Official sources: New Jersey Election Law Enforcement Commission and 2 more
View official sources (3)
File a Notice of Representation identifying each represented entity and the covered subjects within the same engagement-based timing framework.
- Deadline
- Before lobbying or within 30 days after representation begins, whichever is earlier.
- Fee
- No separate fee identified beyond agent registration.
- Filing agency
- New Jersey Election Law Enforcement Commission (ELEC)
- Frequency
- Event triggered
Applies to: A governmental affairs agent representing a nonprofit or another client.
- Coalitions and indirect representation require exact disclosure analysis.
- Notice of Representation, Form NR
Last verified: 2026-07-26
Official sources: New Jersey Election Law Enforcement Commission and 2 more
View official sources (3)
File the required Q-4 or related quarterly report on April 10, July 10, October 10, and January 10, including zero or termination information when required.
- Deadline
- April 10, July 10, October 10, and January 10.
- Fee
- No filing fee identified; penalties can apply.
- Filing agency
- New Jersey Election Law Enforcement Commission (ELEC)
- Frequency
- Quarterly
Applies to: A registered governmental affairs agent or represented entity with a quarterly filing duty.
- Annual financial reporting has a separate February 15 threshold.
- Form Q-4
Last verified: 2026-07-26
Official sources: New Jersey Election Law Enforcement Commission and 2 more
View official sources (3)
File the applicable annual report by February 15 when receipts or expenditures for covered lobbying exceed $2,500 in the calendar year. Preserve the exact more-than operator.
- Deadline
- February 15 following the calendar year.
- Fee
- No filing fee identified.
- Filing agency
- New Jersey Election Law Enforcement Commission (ELEC)
- Frequency
- Annual
Applies to: A represented entity, agent, or person crossing the annual lobbying financial threshold.
- Quarterly agent reporting and grassroots reporting remain separate.
- Annual lobbying report
Last verified: 2026-07-26
Official sources: New Jersey Election Law Enforcement Commission and 2 more
View official sources (3)
File Form L1-G when covered grassroots lobbying expenditures exceed $2,500 in a calendar year, preserving the exact more-than operator.
- Deadline
- After crossing the threshold and by the form’s statutory filing deadline.
- Fee
- No filing fee identified.
- Filing agency
- New Jersey Election Law Enforcement Commission (ELEC)
- Frequency
- Annual
Applies to: A nonprofit or other person making covered communications to the general public to influence legislation or regulation.
- Ordinary educational communications, member communications, campaign activity, and federal tax lobbying calculations are separate.
- Form L1-G
Last verified: 2026-07-26
Official sources: New Jersey Election Law Enforcement Commission and 2 more
View official sources (3)
File the termination notice within 30 days and complete outstanding quarterly and annual reports.
- Deadline
- Within 30 days after termination.
- Fee
- No fee identified.
- Filing agency
- New Jersey Election Law Enforcement Commission (ELEC)
- Frequency
- Event triggered
Applies to: A governmental affairs agent ending all covered representation or a represented relationship ending.
- Ending one client may require amending representation rather than terminating all activity.
- Form NT or current termination filing
Last verified: 2026-07-26
Official sources: New Jersey Election Law Enforcement Commission and 1 more
View official sources (2)
Comply independently with ELEC disclosure and federal substantial-part or section 501(h) expenditure limits. Filing with one system does not satisfy the other.
- Deadline
- Before and during lobbying; annual federal and State reporting as applicable.
- Fee
- State registration fee may apply; federal election has no filing fee.
- Frequency
- Annual
Applies to: A 501(c)(3) organization conducting lobbying.
- ST-5 annual 501(h) certification is a third separate New Jersey tax workflow.
- ELEC forms
- IRS Form 5768 and Form 990
Last verified: 2026-07-26
Official sources: New Jersey Election Law Enforcement Commission and 2 more
View official sources (3)
Do not endorse, oppose, contribute to, or intervene in campaigns for elective public office. Keep nonpartisan education and issue advocacy carefully separated from candidate activity.
- Deadline
- Continuously, especially before elections and communications.
- Fee
- No filing fee; federal excise taxes and exemption consequences may apply.
Applies to: An organization holding or seeking section 501(c)(3) recognition.
- Ballot-measure lobbying is not candidate intervention but can be lobbying under federal and State law.
- Federal tax records
- ELEC campaign forms when a separate non-501(c)(3) entity acts
Last verified: 2026-07-26
Official sources: Internal Revenue Service and 2 more
View official sources (3)
Determine whether the activity creates a political committee, continuing political committee, independent expenditure, or other ELEC reporting obligation. Do not use charity fundraising forms for political money.
- Deadline
- Before receiving or spending covered political funds.
- Fee
- Fees and report schedules vary.
- Frequency
- Event triggered
Applies to: A nonprofit spending, receiving, or coordinating funds related to a ballot question or election.
- A section 501(c)(3) may lobby on ballot measures within federal limits but must not intervene in candidate campaigns.
- ELEC campaign registration and reports
Verification in progress: Obtain ELEC classification before a nonprofit receives or spends funds connected to a ballot question or election.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Jersey Election Law Enforcement Commission and 3 more
View official sources (4)
New Jersey State lobbying registration does not automatically cover every local lobbying system. Check the relevant municipality or county for local registration, procurement, ethics, or pay-to-play rules.
- Deadline
- Before covered local lobbying or procurement communication.
- Fee
- Local fees vary.
- Frequency
- Event triggered
Applies to: A nonprofit lobbying municipal or county officials.
- No single municipal sample is generalized statewide.
- Local lobbying or pay-to-play forms
Verification in progress: Check the specific local government before lobbying or procurement advocacy.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Jersey Election Law Enforcement Commission and 2 more
View official sources (3)
Local and Specialized Requirements
Municipal licensing, solicitation ordinances, event permits, and activity-specific approvals vary by municipality. The Newark and Jersey City entries are documented local examples, not statewide rules, and the last entry records pending 2026 bills that are not operative law.
Formation, NJ-REG, BRC, charity registration, and ST-5 do not replace zoning, occupancy, fire, food, event, professional, or municipal business licenses that depend on location and activity.
- Deadline
- Before opening a location or regulated activity.
- Fee
- Fees vary locally and by activity.
- Frequency
- Event triggered
Applies to: Every nonprofit beginning operations.
- There is no safe conclusion that no license applies merely because no universal statewide license was found.
- Local license and activity permit
Last verified: 2026-07-26
Official sources: City of Newark and 3 more
View official sources (4)
Use Newark’s public-solicitation business-license process and provide the locally required corporate, tax, zoning, fire, and occupancy documents.
- Deadline
- Before covered public solicitation.
- Fee
- Local fee applies under the Newark schedule.
- Filing agency
- City of Newark
- Frequency
- Event triggered
Applies to: An organization conducting covered public solicitation in Newark.
- This is a Newark rule and is not generalized statewide.
- Newark Public Solicitation License
Last verified: 2026-07-26
Official source: City of Newark — Newark Business License — Public Solicitation
View official source
Use the Newark special-permit portal and submit block-party applications at least 21 days before the event, together with required agency reviews.
- Deadline
- At least 21 days before a block party; other event deadlines follow the portal.
- Fee
- Local fees vary.
- Filing agency
- City of Newark
- Frequency
- Event triggered
Applies to: A nonprofit planning a covered Newark special event or block party.
- Food, alcohol, gaming, street closure, insurance, and police approvals remain separate.
- Newark Special Event Permit
Last verified: 2026-07-26
Official sources: City of Newark and 1 more
View official sources (2)
Check Jersey City’s business and permit portals for bingo/raffle, carnival or festival, food, peddling, entertainment, one-day beverage, occupancy, and other activity licenses.
- Deadline
- Before the licensed activity.
- Fee
- Local fees vary.
- Filing agency
- City of Jersey City
- Frequency
- Event triggered
Applies to: A nonprofit operating or holding events in Jersey City.
- This sample proves variation and is not a statewide rule.
- Jersey City business license or permit
Last verified: 2026-07-26
Official sources: City of Jersey City and 1 more
View official sources (2)
Representative official sources show local solicitor, downtown solicitation, liquor, food, raffle, special-event, banner, and clerk permissions. Check the actual municipality rather than importing one sample statewide.
- Deadline
- Before local solicitation or event.
- Fee
- Fees and deadlines vary.
- Frequency
- Event triggered
Applies to: A nonprofit soliciting or holding events in Princeton, Westfield, Clinton, or another municipality.
- Princeton, Westfield, and Clinton are samples only.
- Local solicitor, event, food, liquor, raffle, or banner permit
Last verified: 2026-07-26
Official sources: Municipality of Princeton and 3 more
View official sources (4)
Screen health, temporary-food, alcohol, zoning, certificate-of-occupancy, fire, assembly, and insurance approvals separately from fundraising and gaming permissions.
- Deadline
- Before construction, opening, sale, service, or event.
- Fee
- Fees vary.
- Frequency
- Event triggered
Applies to: A nonprofit operating a facility or event involving food, alcohol, crowds, construction, or changed use.
- This report does not catalogue every industry permit; childcare, schools, healthcare, youth services, and other specialized systems require separate guides.
- Activity-specific permits
Last verified: 2026-07-26
Official sources: City of Newark and 3 more
View official sources (4)
A2838, A2985, S2417, and S1089 are pending proposals involving charity thresholds, filings, volunteer fire-company fee treatment, or campaign fundraising. They are not current law unless enacted and effective after this research date.
- Deadline
- Continuously monitor before future updates.
- Fee
- No current compliance fee change from these proposals.
- Frequency
- Event triggered
Applies to: Researchers and implementers evaluating current New Jersey compliance.
- Later amendments, substitutions, enactments, vetoes, or effective dates must be researched independently.
- Official bill pages
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 3 more
View official sources (4)
Dissolution, Withdrawal, and Final Closures
Winding down is a multi-system process. Board and member authorization, creditors, charitable assets, Attorney General or court involvement, the DORES filing, and separate final charity, tax, payroll, sales, gaming, and local closures each have to be handled on their own.
Adopt a written plan, obtain trustee and member approval when required, preserve class and voting rights, and address charitable assets and successor obligations.
- Deadline
- Before filing the merger.
- Fee
- $75 for the ordinary nonprofit merger filing under the current fee schedule.
- Filing agency
- New Jersey Department of the Treasury (Treasury)
- Frequency
- Event triggered
Applies to: A Title 15A corporation planning a merger or consolidation.
- Tax, ST-5, charity, property, payroll, contracts, licenses, and donor restrictions require separate transition work.
- Certificate of Merger or Consolidation
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 2 more
View official sources (3)
Identify restricted gifts, charitable trusts, grant conditions, endowments, and purpose limitations and ensure the survivor lawfully assumes or preserves them. Corporate merger authority does not erase restrictions.
- Deadline
- Before approving and closing the merger.
- Fee
- No universal State review fee; professional and court costs may apply.
- Frequency
- Event triggered
Applies to: A charitable corporation merging or consolidating.
- Unrestricted operating assets and noncharitable entities may differ.
- Plan of merger; restricted-asset schedule
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 2 more
View official sources (3)
Stop ordinary operations except for winding up, collect assets, resolve contracts, provide for liabilities, handle claims, and retain reserves before distributing remaining assets.
- Deadline
- After dissolution authorization and before final asset distribution.
- Fee
- Private notice, legal, publication, and claims costs may apply; no universal amount.
- Frequency
- One time
Applies to: A dissolving domestic nonprofit.
- The reviewed ordinary DORES workflow does not eliminate special judicial, creditor, or contract notices.
- Plan of Dissolution; creditor notices and reserves
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 1 more
View official sources (2)
Follow the certificate, bylaws, donor restrictions, charitable-trust law, Title 15A, and federal tax rules. Do not distribute charitable assets to members or insiders merely because the corporation dissolves.
- Deadline
- After liabilities are provided for and before transfer.
- Fee
- No universal filing fee; court and professional costs may apply.
- Frequency
- One time
Applies to: A dissolving charitable or 501(c)(3) corporation with assets remaining after liabilities.
- Noncharitable mutual-benefit assets can follow different governing rules.
- Plan of Dissolution; asset-transfer documents
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 2 more
View official sources (3)
Provide notice, seek consent, or obtain court approval when the Attorney General or charitable-trust law requires it, including cy pres or deviation for restrictions that cannot be carried out as written.
- Deadline
- Before the covered asset transfer or final distribution.
- Fee
- Court and professional fees vary.
- Filing agency
- New Jersey Office of the Attorney General (Attorney General)
- Frequency
- Event triggered
Applies to: A dissolving, merging, or transferring charity with restricted, disputed, impracticable, or otherwise supervised assets.
- No single universal AG form or consent requirement applies to every ordinary dissolution.
- Attorney General notice or court petition
Verification in progress: Identify restricted charitable assets early and obtain Attorney General or court direction before transfer when the plan changes or terminates a charitable use.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Jersey Legislature and 2 more
View official sources (3)
File the current with-assets dissolution certificate and plan after approvals and liability arrangements. Pay the current $75 nonprofit amendatory filing fee.
- Deadline
- After authorization and required winding-up steps.
- Fee
- $75.
- Frequency
- One time
Applies to: A domestic Title 15A corporation dissolving with assets.
- No nonprofit tax-clearance certificate is required, but final tax and account filings remain.
- Form C-159B, Certificate of Dissolution and Plan of Dissolution
Last verified: 2026-07-26
View official sources (4)
An older Form C-159A provides a no-assets dissolution route and displays no fee, while the current fee schedule lists dissolution among $75 amendatory filings. Confirm the live transaction and fee before filing.
- Deadline
- After authorization and after confirming no assets and no liabilities requiring the with-assets plan.
- Fee
- Official materials conflict between an old no-fee form presentation and the current $75 schedule.
- Filing agency
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services (DORES)
- Frequency
- One time
Applies to: A domestic Title 15A corporation asserting it has no assets.
- A corporation with any restricted fund, receivable, deposit, equipment, or other property should not use a no-assets path without analysis.
- Form C-159A or current no-assets portal workflow
Verification in progress: Confirm the current no-assets dissolution form and fee in the live DORES workflow; do not assume $0 from the older PDF.
Last verified: 2026-07-26
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
View official sources (3)
Current DORES guidance states that nonprofit corporations do not need the for-profit tax-clearance certificate for dissolution or withdrawal. Final returns, balances, and account closures still apply.
- Deadline
- At dissolution or withdrawal.
- Fee
- No tax-clearance certificate fee.
- Frequency
- One time
Applies to: A nonprofit corporation dissolving or a foreign nonprofit withdrawing.
- A real-property transfer, payroll, sales, or other tax system can still require separate evidence or filings.
- Business Ending Service
Last verified: 2026-07-26
View official sources (3)
Bring the DORES record current or complete the portal’s required delinquent-report steps before the voluntary ending transaction.
- Deadline
- Before or within the dissolution workflow.
- Fee
- $30 per delinquent nonprofit annual report plus dissolution fee.
- Frequency
- One time
Applies to: A domestic corporation with missing annual reports that wants to dissolve voluntarily.
- Reinstatement and dissolution are separate legal outcomes.
- Delinquent annual reports; dissolution filing
Last verified: 2026-07-26
View official sources (4)
Retain corporate, financial, tax, payroll, donor, property, charity, gaming, insurance, and transaction records for the applicable legal periods and preserve access for claims and audits.
- Deadline
- After dissolution for each governing retention period.
- Fee
- Private storage cost; no State filing fee.
- Frequency
- Event triggered
Applies to: A dissolved or withdrawn nonprofit and its fiduciaries.
- Different systems impose different periods; use the longest applicable requirement for overlapping records.
- Corporate record archive
Last verified: 2026-07-26
Official sources: New Jersey Legislature and 3 more
View official sources (4)
Reinstatement restores corporate status under the statutory relation-back rule; dissolution winds up and ends the corporation. Choose the intended outcome and do not reinstate merely to imply that closure is complete.
- Deadline
- When deciding how to address void or revoked status.
- Fee
- Reinstatement and report fees or dissolution fee apply according to path.
- Frequency
- One time
Applies to: A voided or revoked nonprofit deciding whether to resume or end operations.
- Separate charity, tax, and license systems may require restoration or closure regardless of the corporate choice.
- Reinstatement or dissolution filing
Last verified: 2026-07-26
View official sources (4)
Official Sources
127 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| New Jersey Election Law Enforcement Commission | 2026 Election Reporting Dates | https://www.elec.nj.gov/forcandidates/datescurrent.htm | |
| New Jersey Legislature | A2838 (2026) — Proposed Charity Registration Changes | https://pub.njleg.gov/Bills/2026/A3000/2838_I1.HTM | |
| New Jersey Legislature | A2985 (2026) — Proposed Charity Registration Changes | https://pub.njleg.gov/Bills/2026/A3000/2985_I1.HTM | |
| New Jersey Department of the Treasury, Division of Revenue and Enterprise Services | Alternate Name Registration | https://www.nj.gov/treasury/revenue/altname.shtml | |
| New Jersey Election Law Enforcement Commission | Annual Lobbying Report Quick Facts | https://www.elec.nj.gov/pdffiles/Lobbying/quickfacts.pdf | |
| New Jersey Department of the Treasury, Division of Revenue and Enterprise Services | Annual Reports and Change Services | https://www.njportal.com/DOR/annualreports/ | |
| New Jersey Division of Consumer Affairs, Legalized Games of Chance Control Commission | Application for Bingo License | https://www.njconsumeraffairs.gov/lgccc/applications/application-for-bingo-license.pdf | |
| New Jersey Division of Consumer Affairs, Legalized Games of Chance Control Commission | Application for Raffle License | https://www.njconsumeraffairs.gov/lgccc/applications/application-for-raffle-license.pdf | |
| New Jersey Division of Consumer Affairs, Legalized Games of Chance Control Commission | Bingo and Raffle License Process Instructions | https://www.njconsumeraffairs.gov/lgccc/Applications/Bingo-and-Raffle-License-Process-Instructions.pdf | |
| New Jersey Division of Consumer Affairs, Legalized Games of Chance Control Commission | Bingo Report of Operations | https://www.njconsumeraffairs.gov/lgccc/Applications/Bingo-Report-of-Operations.pdf | |
| New Jersey Division of Consumer Affairs, Legalized Games of Chance Control Commission | Bingo, Raffles, Casino Nights and Armchair Races | https://www.njconsumeraffairs.gov/lgccc/Pages/brcnar.aspx | |
| New Jersey Department of the Treasury, Division of Revenue and Enterprise Services | Business Registration Certificate | https://www.nj.gov/treasury/revenue/busregcert.shtml | |
| New Jersey Legislature / New Jersey Division of Consumer Affairs | Charitable Registration and Investigation Act | https://www.njconsumeraffairs.gov/statutes/charitable-registration-and-Investigation-Act.pdf | |
| New Jersey Division of Consumer Affairs | Charities Registration and Investigation Section | https://www.njconsumeraffairs.gov/charities | |
| New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section | Charities Registration FAQ | https://www.njconsumeraffairs.gov/charities/Pages/FAQ.aspx | |
| New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section | Charities Registration Forms — Legacy Page | https://www.njconsumeraffairs.gov/charities/Pages/forms.aspx | |
| New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section | Charities Registration Information | https://www.njconsumeraffairs.gov/charities/pages/charities-registration-information.aspx | |
| New Jersey Division of Consumer Affairs | Charities Registration Regulations, N.J.A.C. 13:48 | https://www.njconsumeraffairs.gov/regulations/Chapter-48-Charities-Registration.pdf | |
| New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section | Charity Registration Forms and Filing Preparation | https://www.njconsumeraffairs.gov/charities/Pages/charities-registration-forms.aspx | |
| New Jersey Department of the Treasury, Division of Revenue and Enterprise Services | Closing or Ending a Business | https://www.nj.gov/treasury/revenue/business-end.shtml | |
| Business.NJ.gov / New Jersey Department of the Treasury | Closing Your Business — Registration Change Service | https://next.business.nj.gov/pages/closing-your-business | |
| New Jersey Division of Taxation | Corporation Business Tax — Corporations Required to File | https://www.nj.gov/treasury/taxation/cbt/corptypes.shtml | |
| New Jersey Department of the Treasury, Division of Revenue and Enterprise Services | Division of Revenue and Enterprise Services — Business Filings and Records | https://www.nj.gov/treasury/revenue/ | |
| New Jersey Department of Labor and Workforce Development | Earned Sick Leave FAQ | https://www.nj.gov/labor/wageandhour/support/faqs/wageandhourworkerfaqs.shtml | |
| New Jersey Election Law Enforcement Commission | ELEC Regulations | https://www.elec.nj.gov/pdffiles/regulations/regulations.pdf | |
| New Jersey Department of Labor and Workforce Development, Division of Employer Accounts | Employer Taxes and Wage Reporting | https://www.nj.gov/labor/ea/help/employer_handbook/taxes_wages.shtml | |
| New Jersey Division of Taxation | Exempt Organization Certificate Replacement and Changes | https://www.nj.gov/treasury/taxation/exemption.shtml | |
| New Jersey Department of Labor and Workforce Development | Fair Chance in Housing and Employment — Opportunity to Compete Act | https://www.nj.gov/labor/myworkrights/hiring/fair-chance/ | |
| New Jersey Department of the Treasury, Division of Revenue and Enterprise Services | Form C-113 — Certificate of Authority, Foreign Nonprofit Corporation | https://www.nj.gov/treasury/revenue/dcr/pdforms/c113.pdf | |
| New Jersey Department of the Treasury, Division of Revenue and Enterprise Services | Form C-113A — Amendment to Certificate of Authority | https://www.nj.gov/treasury/revenue/dcr/pdforms/c113a.pdf | |
| New Jersey Department of the Treasury, Division of Revenue and Enterprise Services | Form C-150R — Renewal of Alternate Name | https://www.nj.gov/treasury/revenue/dcr/pdforms/c150r.pdf | |
| New Jersey Department of the Treasury, Division of Revenue and Enterprise Services | Form C-152 — Certificate of Correction | https://www.nj.gov/treasury/revenue/dcr/pdforms/c152.pdf | |
| New Jersey Department of the Treasury, Division of Revenue and Enterprise Services | Form C-159A — Certificate of Dissolution Without Assets | https://www.nj.gov/treasury/revenue/dcr/pdforms/c159a.pdf | |
| New Jersey Department of the Treasury, Division of Revenue and Enterprise Services | Form C-159B — Certificate of Dissolution With Assets | https://www.nj.gov/treasury/revenue/dcr/pdforms/c159b.pdf | |
| New Jersey Division of Consumer Affairs | Form CCO-500 — Commercial Co-Venture Report | https://www.njconsumeraffairs.gov/charities/Applications/Form-CCO-500-Commercial-Co-Venture-Report.pdf | |
| New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section | Form CRI-200 — Short Form Registration/Verification Statement | https://www.njconsumeraffairs.gov/charities/applications/form-cri-200-short-form-registration-verification-statement.pdf | |
| New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section | Form CRI-400 — Request for Extension | https://www.njconsumeraffairs.gov/charities/Applications/Form-CRI-400-Requesting-an-Extension-of-Time-to-File-the-Renewal-Registration-Statement.pdf | |
| New Jersey Division of Consumer Affairs | Form CRI-500A — Contract Filing Form | https://www.njconsumeraffairs.gov/charities/Applications/Form-CRI-500A-Contract-Filing-Form.pdf | |
| New Jersey Division of Consumer Affairs | Form CRI-500LE — Notice of Intent to Solicit Funds | https://www.njconsumeraffairs.gov/charities/Applications/Form-CRI-500LE-Notice-of-Intent-to-Solicit-Funds.pdf | |
| New Jersey Division of Consumer Affairs | Form CRI-500P — Initial Registration of Independent Paid Fund Raiser or Fund-Raising Counsel | https://www.njconsumeraffairs.gov/charities/Applications/Form-CRI-500P-Independent-Paid-Fund-or-Fund-raising-Counsel-Initial-Registration.pdf | |
| New Jersey Division of Consumer Affairs | Form CRI-500PR — Renewal Registration | https://www.njconsumeraffairs.gov/charities/Applications/Form-CRI-500PR-Paid-Fund-Raiser-Counsel-Renewal-Registration-Statement.pdf | |
| New Jersey Division of Taxation | Form REG-1E — Application for Exempt Organization Certificate | https://www.nj.gov/treasury/taxation/pdf/other_forms/sales/reg1e.pdf | |
| New Jersey Department of the Treasury, Division of Revenue and Enterprise Services | Form REG-C-L / REG-C-EA — Change of Registration Information | https://www.nj.gov/treasury/revenue/pdf/regcl.pdf | |
| New Jersey Division of Consumer Affairs | Form SR-1 — Campaign Report of Charitable Solicitation | https://www.njconsumeraffairs.gov/charities/Applications/Form-SR1-Campaign-Report-of-Charitable-Solicitation.pdf | |
| New Jersey Division of Consumer Affairs | Form SR-2 — Campaign Report Without Custody of Contributions | https://www.njconsumeraffairs.gov/charities/Applications/Form-SR2-Campaign-Report-of-Charitable-Solicitation.pdf | |
| New Jersey Division of Taxation | Form ST-13 — Contractor’s Exempt Purchase Certificate | https://www.nj.gov/treasury/taxation/pdf/other_forms/sales/st13.pdf | |
| New Jersey Department of the Treasury, Division of Revenue and Enterprise Services | Form UMC-3 — Certificate of Merger or Consolidation | https://www.nj.gov/treasury/revenue/dcr/pdforms/umc3.pdf | |
| New Jersey Department of the Treasury, Division of Revenue and Enterprise Services | Form UNRR-4 — Application for Registration of Corporate Name | https://www.nj.gov/treasury/revenue/dcr/pdforms/unrr4.pdf | |
| Town of Clinton | Forms, Permits and Licenses | https://www.clintonnj.gov/309/Forms-Permits-and-Licenses | |
| New Jersey Department of the Treasury, Division of Revenue and Enterprise Services | Getting Registered | https://www.nj.gov/treasury/revenue/gettingregistered.shtml | |
| New Jersey Election Law Enforcement Commission | Guide to Lobbying Forms | https://www.elec.nj.gov/pdffiles/Lobbying/guidetoforms_landscape.pdf | |
| New Jersey Division of Taxation, Property Administration | Handbook for New Jersey Assessors | https://www.nj.gov/treasury/taxation/pdf/assessorshandbook.pdf | |
| New Jersey Department of Labor and Workforce Development, Division of Employer Accounts | How and When to Register as an Employer | https://www.nj.gov/labor/ea/employer-services/who-qualifies/ | |
| New Jersey Department of the Treasury, Division of Revenue and Enterprise Services | Important Changes to Filing Fees — July 1, 2019 | https://www.njportal.com/DOR/AnnualReports/Docs/Notice%20draft%20-%20Important%20Changes%20to%20Filing%20Fees%207-1-19%20r4.pdf | |
| New Jersey Department of Labor and Workforce Development | Independent Contractors and Misclassification | https://www.nj.gov/labor/myworkrights/worker-protections/independent_contractors/ | |
| New Jersey Division of Consumer Affairs, Legalized Games of Chance Control Commission | Initial Affidavit and Application for Biennial Registration | https://www.njconsumeraffairs.gov/lgccc/Applications/Initial-Affidavit-and-Application-for-Biennial-Registration.pdf | |
| New Jersey Division of Taxation | Initial Statement for Exemption of Real Property From Taxation | https://www.nj.gov/treasury/taxation/pdf/other_forms/lpt/initialstment.pdf | |
| New Jersey Election Law Enforcement Commission | Instructions for Form L1-G — Grassroots Lobbying | https://www.elec.nj.gov/pdffiles/forms/lobbyforms/lobby_extended_forms/L1-G_Saveable_instr.pdf | |
| Internal Revenue Service | IRS — Charities and Nonprofits | https://www.irs.gov/charities-non-profits | |
| Internal Revenue Service | IRS — Lobbying | https://www.irs.gov/charities-non-profits/lobbying | |
| Internal Revenue Service | IRS — The Restriction of Political Campaign Intervention by Section 501(c)(3) Organizations | https://www.irs.gov/charities-non-profits/charitable-organizations/the-restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations | |
| City of Jersey City | Jersey City Business Licenses | https://www.jerseycitynj.gov/cityhall/HousingAndDevelopment/businesses | |
| City of Jersey City | Jersey City Online Permitting and Licensing | https://www.jerseycitynj.gov/cms/One.aspx?pageId=20225524&portalId=6189744 | |
| New Jersey Department of the Treasury, Division of Revenue and Enterprise Services | Legacy Business Registration Form and Information | https://www.nj.gov/treasury/revenue/pdf/Legacy-Reg-Form-0825.pdf | |
| New Jersey Division of Consumer Affairs, Legalized Games of Chance Control Commission | Legalized Games of Chance Control Commission | https://www.njconsumeraffairs.gov/lgccc | |
| New Jersey Division of Consumer Affairs | Legalized Games of Chance Regulations, N.J.A.C. 13:47 | https://www.njconsumeraffairs.gov/regulations/Chapter-47-Rules-of-Legalized-Games-of-Chance.pdf | |
| New Jersey Division of Consumer Affairs, Legalized Games of Chance Control Commission | LGCCC License Fees | https://www.njconsumeraffairs.gov/lgccc/pages/licensefees.aspx | |
| New Jersey Division of Consumer Affairs, Legalized Games of Chance Control Commission | LGCCC Registration | https://www.njconsumeraffairs.gov/lgccc/Pages/registration.aspx | |
| New Jersey Election Law Enforcement Commission | Lobbying Forms | https://www.elec.nj.gov/forcandidates/gaa_file_forms.htm | |
| New Jersey Election Law Enforcement Commission | Lobbying Overview | https://www.elec.nj.gov/pdffiles/Lobbying/Lobbying_Overview_052024.pdf | |
| Town of Clinton | Municipal Clerk | https://www.clintonnj.gov/310/Municipal-Clerk | |
| New Jersey Legislature | N.J.S.A. 54:4-3.6 — Exempt Property | https://lis.njleg.state.nj.us/nxt/gateway.dll?f=xhitlist&vid=Publish%3A10.1048%2FEnu&xhitlist_vq=54%3A4-3.6 | |
| New Jersey Department of the Treasury, Division of Revenue and Enterprise Services | New Jersey Business Formation Service | https://www.njportal.com/DOR/BusinessFormation/Home/Welcome | |
| New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section | New Jersey Charities Portal | https://charportal.dca.njoag.gov/ | |
| New Jersey Department of the Treasury / New Jersey Department of Labor and Workforce Development | New Jersey New Hire Reporting Center | https://www.nj-newhire.com/ | |
| New Jersey Department of Labor and Workforce Development | New Jersey Unemployment Compensation Law | https://www.nj.gov/labor/myunemployment/assets/pdfs/UI_statute.pdf | |
| New Jersey Department of Labor and Workforce Development | New Jersey Unemployment Regulations | https://www.nj.gov/labor/uimod/pdfs/NJAC.pdf | |
| New Jersey Department of Labor and Workforce Development, Division of Workers’ Compensation | New Jersey Workers’ Compensation Law | https://www.nj.gov/labor/workerscompensation/assets/PDFs/Forms/wc_law.pdf | |
| City of Newark | Newark Business License — Public Solicitation | https://www.newarknj.gov/bizlicense/public-solicitation | |
| City of Newark | Newark Festival License | https://www.newarknj.gov/337/Festivals | |
| City of Newark | Newark Special Event, Film, and Photography Permits | https://specialpermitapplications.newarknj.gov/ | |
| New Jersey Department of Labor and Workforce Development | NJDOL Adopts Rules Clarifying the ABC Test | https://www.nj.gov/labor/lwdhome/press/2026/20260505_ABC.shtml | |
| New Jersey Division of Taxation | Nonprofit Organizations — Sales and Use Tax Exemption | https://www.nj.gov/treasury/taxation/exemptintro.shtml | |
| New Jersey Division of Taxation | Nonprofit Organizations FAQs | https://www.nj.gov/treasury/taxation/rsb100.shtml | |
| New Jersey Department of the Treasury, Division of Revenue and Enterprise Services | Online Business Registration — NJ-REG | https://www.njportal.com/DOR/BusinessRegistration/ | |
| Municipality of Princeton | Ordinance Governing Soliciting in Princeton | https://www.princetonnj.gov/DocumentCenter/View/1580/Ordinance-Governing-Soliciting-in-Princeton-PDF | |
| New Jersey Legislature | P.L. 2016, c.39 — Veterans Organization Annual Report Fee Exemption | https://pub.njleg.gov/bills/2016/AL16/39_.HTM | |
| New Jersey Legislature | P.L. 2020, c.20 — Emergency Remote Nonprofit Meetings | https://pub.njleg.gov/bills/2020/AL20/20_.HTM | |
| New Jersey Legislature | P.L. 2021, c.362 — Remote Meetings for Nonprofit Corporations | https://pub.njleg.gov/bills/2020/AL21/362_.HTM | |
| New Jersey Legislature | P.L. 2021, c.381 — Charitable Audit and Reporting Amendments | https://pub.njleg.gov/bills/2020/AL21/381_.HTM | |
| New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section | Paid Fund Raisers Registration Forms | https://www.njconsumeraffairs.gov/charities/Pages/paid-fund-raisers-registration-forms.aspx | |
| New Jersey Division of Consumer Affairs, Charities Registration and Investigation Section | Paid Fund Raisers Registration Information | https://www.njconsumeraffairs.gov/charities/Pages/paid-fund-raisers-registration-information.aspx | |
| New Jersey Department of Labor and Workforce Development | Pay and Benefits Transparency | https://www.nj.gov/labor/myworkrights/wages/pay-transparency/ | |
| New Jersey Division of Taxation, Property Administration | Property Tax Exemptions and Abatements | https://www.nj.gov/treasury/taxation/lpt/lpt-abatements.shtml | |
| New Jersey Division of Consumer Affairs, Legalized Games of Chance Control Commission | Raffle Report of Operations | https://www.njconsumeraffairs.gov/lgccc/Applications/raffle-report-of-operations.pdf | |
| New Jersey Department of Labor and Workforce Development, Division of Employer Accounts | Rate Information, Contributions, and Due Dates | https://www.nj.gov/labor/ea/employer-services/rate-info/ | |
| New Jersey Department of the Treasury, Division of Revenue and Enterprise Services | Registry Fee Schedules — Non-Profit Corporation Filing Fees | https://www.nj.gov/treasury/revenue/fees.shtml | |
| New Jersey Department of the Treasury, Division of Revenue and Enterprise Services | Reinstate a Revoked or Voided Business | https://www.nj.gov/treasury/revenue/reinstate.shtml | |
| New Jersey Department of the Treasury, Division of Revenue and Enterprise Services | Reinstatement Fees | https://www.nj.gov/treasury/revenue/reinstatefees.shtml | |
| New Jersey Department of Labor and Workforce Development | Required Workplace Posters | https://www.nj.gov/labor/wageandhour/tools-resources/requiredposters/ | |
| New Jersey Legislature | S1089 (2026) — Proposed Campaign Fundraiser and Campaign Reporting Changes | https://pub.njleg.gov/Bills/2026/S1500/1089_I1.HTM | |
| New Jersey Legislature | S2417 (2026) — Proposed Volunteer Fire Company Fee Exemption and Charity Changes | https://pub.njleg.gov/Bills/2026/S2500/2417_I1.HTM | |
| New Jersey Division of Taxation | Sales and Use Tax Forms | https://www.nj.gov/treasury/taxation/prntsale.shtml | |
| New Jersey Division of Taxation | Sales Tax Exemption Administration | https://www.nj.gov/treasury/taxation/pdf/pubs/sales/su6.pdf | |
| New Jersey Division of Taxation | Sales Tax Information for Exempt Organizations | https://www.nj.gov/treasury/taxation/st5excert.shtml | |
| New Jersey Division of Consumer Affairs, Legalized Games of Chance Control Commission | Senior Citizen Club or Association Registration | https://www.njconsumeraffairs.gov/lgccc/Applications/Affidavit-and-Application-for-Senior-Citizen-Club-or-Association-Registration.pdf | |
| Town of Westfield | Soliciting in Downtown Westfield | https://www.westfieldnj.gov/2068/Soliciting-in-Downtown-Westfield | |
| New Jersey Division of Taxation | Starting a Business in New Jersey | https://www.nj.gov/treasury/taxation/br1.shtml | |
| New Jersey Division of Taxation | Tax Treatment of Nonprofit Organizations and Government Entities | https://www.nj.gov/treasury/taxation/pdf/pubs/misc3.pdf | |
| Business.NJ.gov | Taxes and Annual Report | https://next.business.nj.gov/pages/filings-and-accounting | |
| New Jersey Legislature | Title 15A — Corporations, Nonprofit: General Provisions | https://lis.njleg.state.nj.us/nxt/gateway.dll?f=xhitlist&vid=Publish%3A10.1048%2FEnu&xhitlist_vq=TITLE%2015A%20CORPORATIONS%20NONPROFIT | |
| New Jersey Legislature | Title 15A Chapter 10 — Merger and Consolidation | https://lis.njleg.state.nj.us/nxt/gateway.dll?f=xhitlist&vid=Publish%3A10.1048%2FEnu&xhitlist_vq=15A%3A10 | |
| New Jersey Legislature | Title 15A Chapter 12 — Dissolution | https://lis.njleg.state.nj.us/nxt/gateway.dll?f=xhitlist&vid=Publish%3A10.1048%2FEnu&xhitlist_vq=15A%3A12 | |
| New Jersey Legislature | Title 15A Chapter 13 — Foreign Nonprofit Corporations | https://lis.njleg.state.nj.us/nxt/gateway.dll?f=xhitlist&vid=Publish%3A10.1048%2FEnu&xhitlist_vq=15A%3A13 | |
| New Jersey Legislature | Title 15A Chapter 14 — Administrative Revocation and Reinstatement | https://lis.njleg.state.nj.us/nxt/gateway.dll?f=xhitlist&vid=Publish%3A10.1048%2FEnu&xhitlist_vq=15A%3A14 | |
| New Jersey Legislature | Title 15A Chapter 2 — Formation and Corporate Names | https://lis.njleg.state.nj.us/nxt/gateway.dll?f=xhitlist&vid=Publish%3A10.1048%2FEnu&xhitlist_vq=15A%3A2 | |
| New Jersey Legislature | Title 15A Chapter 3 — Purposes and Powers | https://lis.njleg.state.nj.us/nxt/gateway.dll?f=xhitlist&vid=Publish%3A10.1048%2FEnu&xhitlist_vq=15A%3A3 | |
| New Jersey Legislature | Title 15A Chapter 4 — Registered Office, Agent, Records, and Annual Report | https://lis.njleg.state.nj.us/nxt/gateway.dll?f=xhitlist&vid=Publish%3A10.1048%2FEnu&xhitlist_vq=15A%3A4 | |
| New Jersey Legislature | Title 15A Chapter 5 — Members | https://lis.njleg.state.nj.us/nxt/gateway.dll?f=xhitlist&vid=Publish%3A10.1048%2FEnu&xhitlist_vq=15A%3A5 | |
| New Jersey Legislature | Title 15A Chapter 6 — Trustees and Officers | https://lis.njleg.state.nj.us/nxt/gateway.dll?f=xhitlist&vid=Publish%3A10.1048%2FEnu&xhitlist_vq=15A%3A6 | |
| New Jersey Legislature | Title 15A Chapter 7 — Corporate Finance | https://lis.njleg.state.nj.us/nxt/gateway.dll?f=xhitlist&vid=Publish%3A10.1048%2FEnu&xhitlist_vq=15A%3A7 | |
| New Jersey Legislature | Title 15A Chapter 8 — Fundamental Changes | https://lis.njleg.state.nj.us/nxt/gateway.dll?f=xhitlist&vid=Publish%3A10.1048%2FEnu&xhitlist_vq=15A%3A8 | |
| New Jersey Legislature | Title 16 — Corporations and Associations, Religious | https://lis.njleg.state.nj.us/nxt/gateway.dll?f=xhitlist&vid=Publish%3A10.1048%2FEnu&xhitlist_vq=TITLE%2016%20RELIGIOUS | |
| New Jersey Department of Labor and Workforce Development, Division of Employer Accounts | Unemployment, Temporary Disability, and Family Leave Insurance | https://www.nj.gov/labor/ea/help/employer_handbook/income_security.shtml | |
| New Jersey Department of Labor and Workforce Development | Wage and Hour Laws and Regulations | https://www.nj.gov/labor/wageandhour/tools-resources/laws/ | |
| New Jersey Department of Labor and Workforce Development, Division of Workers’ Compensation | Workers’ Compensation — Employer Requirements | https://www.nj.gov/labor/workerscompensation/employer-requirements/ | |
| New Jersey Department of Labor and Workforce Development | Working Papers and Youth Employment | https://www.nj.gov/labor/youngworkers/find-a-job/working-papers/ |
Recent New Jersey Compliance Updates
New Jersey charity compliance turns on three different dollar figures measured on two different metrics. This guide works through the $10,000 small-organization exemption and its solicitation-compensation conditions, the $25,000 short-form boundary and the $25,001 long-form start, the gross-contribution fee bands, and the certified audit that applies only above $1,000,000 in monetary contributions.
This overview walks through the systems documented in the New Jersey nonprofit compliance guide: Title 15A formation and governance, the anniversary-month corporate annual report, NJ-REG and the Business Registration Certificate, Corporation Business Tax, charity registration through the Charities Portal, REG-1E and ST-5, local property tax, employment and payroll, legalized games of chance, and dissolution. It is built from 248 individually sourced facts, 208 of them source verified and 40 still under verification.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
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