How to start a nonprofit in New Mexico
To start a nonprofit in New Mexico you file the articles of incorporation with the New Mexico Secretary of State, Business Services for $25, meet New Mexico’s minimum number of directors, keep a registered agent in the state, and register before asking the public for money. Each step below carries the form, the fee and the deadline, cited to New Mexico’s own agencies.
94 facts · 80 source verified · 14 in progress · 71 official sources
On this page
- How to start a nonprofit in New Mexico
- Start Here
- Compact Operational Reference
- Formation and governance
- Corporate reporting and status
- Foreign nonprofits
- Charitable solicitation
- Annual charity reporting
- Professional fundraising
- Tax
- Local requirements
- Property tax
- Employment
- Gaming
- Advocacy
- Closure
- Official Sources
- Recent Compliance Updates
- What can we help with
- Methodology & Disclaimer
How to start a nonprofit in New Mexico
- Pick the entity type: Use a nonprofit corporation under the New Mexico Nonprofit Corporation Act; federal 501(c)(3) recognition is separate
- File the articles: File the domestic nonprofit Articles through the Business Filing System and pay $25
- Name the board: Maintain at least three directors
- Appoint the officers: Maintain officers, with titles and duties fixed by the bylaws or board resolution rather than a mandatory statutory title roster
- Keep a registered agent: Continuously maintain a New Mexico registered office and registered agent
- File the initial report: File the first nonprofit corporate report within 30 days and pay $10
- Register before asking for money: Register in NM-COROS before soliciting when the organization is required to register
- Claim the state tax exemption: Federally exempt religious, educational and benevolent nonprofits are generally outside ordinary corporate income/franchise tax except to the extent of taxable unrelated business income
Start Here
These are the fifteen highest-priority New Mexico nonprofit compliance decision points, in the order an organization normally meets them. Some apply at formation or return on a fixed cycle. Others apply only when the organization solicits contributions, crosses an audit threshold, has taxable receipts, owns property, hires employees, runs bingo or a raffle, pays someone to lobby, or winds down, so read each entry on its own applicability line before acting on it. Not every entry applies to every New Mexico nonprofit. Two patterns underneath the list are worth knowing first. New Mexico runs two annual reports at two different agencies on two different clocks: the Secretary of State corporate report is due on or before the 15th day of the fifth month after the taxable year ends, and the Department of Justice charitable report is due within six months after fiscal-year close. And one entry here, workers compensation coverage for an incorporated nonprofit with fewer than three workers, is still VERIFICATION IN PROGRESS, because two current official pages point in different directions and the answer was not guessed.
- File the domestic nonprofit Articles through the Business Filing System and pay $25 Applies to: A new domestic New Mexico nonprofit corporation.
- File the first nonprofit corporate report within 30 days and pay $10 Applies to: A newly incorporated domestic nonprofit and a newly authorized foreign nonprofit.
- File the annual nonprofit corporate report by the 15th day of the fifth month after taxable-year end and pay $10 Applies to: Domestic and qualified foreign nonprofit corporations.
- File a supplemental report within 30 days after specified post-report changes and pay $10 Applies to: A domestic or foreign nonprofit after a covered change occurs after its most recent report.
- Register in NM-COROS before soliciting when the organization is required to register Applies to: A nonexempt charitable organization existing, operating or soliciting in New Mexico.
- File the NMDOJ annual charitable report within six months after fiscal-year close Applies to: A registered charitable organization required to file annual reporting under the Act.
- Obtain an independent audit when total expenses are in excess of $750,000 for fiscal periods beginning on or after January 1, 2024 Applies to: A charitable organization subject to NMDOJ annual reporting whose relevant fiscal period begins on or after January 1, 2024.
- Generally exclude qualifying 501(c)(3) mission-related gross receipts under § 7-9-29, but tax unrelated trade or business receipts Applies to: An organization first granted qualifying federal section 501(c)(3) status that has New Mexico gross receipts.
- Property used for charitable, religious or educational purposes can qualify for New Mexico property-tax exemption; federal 501(c)(3) status alone is not enough Applies to: A nonprofit owning or using real or personal property in New Mexico and seeking property-tax exemption.
- Register with TRD and withhold New Mexico income tax when the nonprofit has employees subject to state withholding Applies to: A nonprofit employer paying wages subject to New Mexico withholding.
- Apply New Mexico unemployment coverage when the employer meets the $450-quarter or one-worker-in-20-weeks test, subject to nonprofit/religious exclusions Applies to: A New Mexico nonprofit employer paying wages for covered employment.
- Use the three-worker coverage rule as the ordinary baseline, but confirm coverage for an incorporated nonprofit with fewer than three workers Applies to: A New Mexico nonprofit corporation with employees.
- Obtain the Gaming Control Board bingo/raffle operator license when the limited exemption does not apply; current initial/renewal fee is $200 Applies to: A qualified organization conducting bingo/raffles outside the statutory limited-occasion exemption or otherwise requiring licensure.
- Register a compensated New Mexico lobbyist in January or before covered lobbying begins and pay $50 per employer Applies to: An individual employed or retained for compensation to perform covered lobbying for a nonprofit or other employer.
- File Articles of Dissolution with the Secretary of State and pay $10 after satisfying the corporate approval prerequisites Applies to: A domestic nonprofit that has validly authorized voluntary dissolution.
Compact Operational Reference
A summary and navigation device only. Start Here above carries all fifteen primary decision points, and these twelve rows are the highest value verified operational actions. Every row links to the complete requirement below, where the applicability line, the responsible agency, the official sources, the exceptions and the full deadline and fee wording appear without abbreviation. Every row rests on a fact that is SOURCE VERIFIED and on sources that are active, which is why some things you might expect are absent. The incorporator rule, the formation publication question, dormant corporate status, the professional fundraiser submission channel, the Type 9 certificate, the statewide business licence question, the unemployment reimbursement election, workers compensation below three workers, online raffle tickets, gaming combined with alcohol, campaign-finance classification, the dissolution vote formula, the charitable-asset formula and the final charity closure step have no rows, because all fourteen remain VERIFICATION IN PROGRESS. Foreign qualification, professional fundraising, local licensing, lobbying and the Gaming Control Act machine system sit below rather than here, because each one turns on the exact activity.
| Operational matter | Fee or threshold | Deadline or formula | Form or portal |
|---|---|---|---|
| File the domestic nonprofit Articles through the Business Filing System and pay $25. A new domestic New Mexico nonprofit corporation.File the domestic nonprofit Articles through the Business Filing System and pay $25 | $25. | Before relying on New Mexico corporate existence. | Business Filing System; Domestic Nonprofit Corporation Articles of Incorporation. (New Mexico Secretary of State, Business Services) |
| File the first nonprofit corporate report within 30 days and pay $10. A newly incorporated domestic nonprofit and a newly authorized foreign nonprofit.File the first nonprofit corporate report within 30 days and pay $10 | $10. | Within 30 days after the certificate of incorporation or certificate of authority is issued. | Business Filing System — nonprofit first/initial report. (New Mexico Secretary of State, Business Services) |
| File the annual nonprofit corporate report by the 15th day of the fifth month after taxable-year end and pay $10. Domestic and qualified foreign nonprofit corporations.File the annual nonprofit corporate report by the 15th day of the fifth month after taxable-year end and pay $10 | $10. | On or before the 15th day of the fifth month following the end of the taxable year. | Business Filing System — nonprofit annual report. (New Mexico Secretary of State, Business Services) |
| File a supplemental report within 30 days after specified post-report changes and pay $10. A domestic or foreign nonprofit after a covered change occurs after its most recent report.File a supplemental report within 30 days after specified post-report changes and pay $10 | $10. | Within 30 days after a specified change. | Business Filing System — nonprofit supplemental report. (New Mexico Secretary of State, Business Services) |
| Register in NM-COROS before soliciting when the organization is required to register. A nonexempt charitable organization existing, operating or soliciting in New Mexico.Register in NM-COROS before soliciting when the organization is required to register | No registration fee. | Before the first covered solicitation. | New Mexico Charitable Organization Registration Online System (NM-COROS). (New Mexico Department of Justice, Charities Unit) |
| File the NMDOJ annual charitable report within six months after fiscal-year close. A registered charitable organization required to file annual reporting under the Act.File the NMDOJ annual charitable report within six months after fiscal-year close | No standard annual filing fee; $100 late filing fee may apply. | No later than six months after the close of the fiscal year. | NM-COROS — Annual Report. (New Mexico Department of Justice, Charities Unit) |
| Obtain an independent audit when total expenses are in excess of $750,000 for fiscal periods beginning on or after January 1, 2024. A charitable organization subject to NMDOJ annual reporting whose relevant fiscal period begins on or after January 1, 2024.Obtain an independent audit when total expenses are in excess of $750,000 for fiscal periods beginning on or after January 1, 2024 | Audit professional fees vary; no state audit filing fee stated. | With the annual charitable report for the covered fiscal period. | NM-COROS; independent auditor report. (New Mexico Department of Justice, Charities Unit) |
| Generally exclude qualifying 501(c)(3) mission-related gross receipts under § 7-9-29, but tax unrelated trade or business receipts. An organization first granted qualifying federal section 501(c)(3) status that has New Mexico gross receipts.Generally exclude qualifying 501(c)(3) mission-related gross receipts under § 7-9-29, but tax unrelated trade or business receipts | Tax depends on taxable receipts and location; no exemption-application fee stated. | For each receipt stream and filing period when New Mexico tax nexus exists. | Taxpayer Access Point (TAP). (New Mexico Taxation and Revenue Department) |
| Property used for charitable, religious or educational purposes can qualify for New Mexico property-tax exemption; federal 501(c)(3) status alone is not enough. A nonprofit owning or using real or personal property in New Mexico and seeking property-tax exemption.Property used for charitable, religious or educational purposes can qualify for New Mexico property-tax exemption; federal 501(c)(3) status alone is not enough | No statewide exemption-claim fee established; local procedures vary. | Claim within the statutory/local claim period when exemption is first sought or eligibility changes. | County assessor non-governmental/charitable exemption claim. (County assessor for the property; New Mexico Taxation and Revenue Department, Property Tax Division) |
| Apply New Mexico unemployment coverage when the employer meets the $450-quarter or one-worker-in-20-weeks test, subject to nonprofit/religious exclusions. A New Mexico nonprofit employer paying wages for covered employment.Apply New Mexico unemployment coverage when the employer meets the $450-quarter or one-worker-in-20-weeks test, subject to nonprofit/religious exclusions | UI contribution rate or reimbursement liability varies. | When either coverage test is first met. | DWS UI Employer Registration portal. (New Mexico Department of Workforce Solutions) |
| Obtain the Gaming Control Board bingo/raffle operator license when the limited exemption does not apply; current initial/renewal fee is $200. A qualified organization conducting bingo/raffles outside the statutory limited-occasion exemption or otherwise requiring licensure.Obtain the Gaming Control Board bingo/raffle operator license when the limited exemption does not apply; current initial/renewal fee is $200 | $200 initial/renewal organization operator license fee. | Before licensed bingo/raffle operations; renew as required by the license cycle. | GCB Licensure — Bingo and Raffle Organization Application. (New Mexico Gaming Control Board) |
| File Articles of Dissolution with the Secretary of State and pay $10 after satisfying the corporate approval prerequisites. A domestic nonprofit that has validly authorized voluntary dissolution.File Articles of Dissolution with the Secretary of State and pay $10 after satisfying the corporate approval prerequisites | $10. | After required approval and before treating the corporation as voluntarily dissolved. | Business Filing System — Domestic Nonprofit Articles of Dissolution. (New Mexico Secretary of State, Business Services) |
Formation and governance
New Mexico forms the state entity as a nonprofit corporation under the Nonprofit Corporation Act, Chapter 53, Article 8 NMSA 1978, and the domestic Articles go through the Secretary of State Business Filing System for $25. Two governance rules here are the ones a multistate template usually gets wrong. The statutory board floor is three directors, not one and not five. And although officers are required, New Mexico imposes no fixed president, secretary and treasurer roster in the provisions reviewed: titles and duties are set by the bylaws or a board resolution, and two or more offices may be held by the same person where the bylaws permit. A New Mexico registered office and registered agent are maintained continuously, and a change to either costs $10. Federal section 501(c)(3) recognition is a separate federal process that completes none of these thirteen requirements.
New Mexico organizes the state-law entity under the Nonprofit Corporation Act, Chapter 53, Article 8 NMSA 1978. Incorporation does not itself complete federal exemption, NMDOJ charity registration, tax, employer, gaming or local obligations.
- Deadline
- At formation and whenever state or federal status is represented.
- Fee
- No separate classification fee.
- Filing agency
- New Mexico Secretary of State, Business Services
- Responsible party
- New Mexico Secretary of State, Business Services; Internal Revenue Service
- Frequency
- Continuous
- How to comply
- Form and maintain the corporation under Chapter 53, Article 8 and complete each separate regulatory process that applies.
- Official form or portal
- Business Filing System; Domestic Nonprofit Corporation Articles of Incorporation.
Applies to: Organizations forming an ordinary New Mexico nonprofit corporation and intending to seek or hold federal section 501(c)(3) recognition.
- Trusts, unincorporated associations and special-purpose entities can use different legal structures.
- Conflating incorporation with tax or regulatory status can cause missed filings, unsupported exemption claims or unregistered activity.
- Utah nonprofit corporation type required
- Nevada nonprofit corporation type required
Last verified: 2026-08-09
Official sources: New Mexico Secretary of State, Business Services and 1 more
View official sources (2)
Section 53-8-30 provides that one or more persons may act as incorporators, including permitted corporate persons.
- Deadline
- At formation.
- Fee
- Included in the formation fee.
- Filing agency
- New Mexico Secretary of State, Business Services
- Frequency
- One time
- How to comply
- Identify the incorporator or incorporators in the Articles and complete the current filing certification.
- Official form or portal
- Domestic Nonprofit Corporation Articles of Incorporation.
Applies to: A new domestic nonprofit corporation.
- The exact current statutory text should control whether a particular juridical person qualifies.
- An Articles filing that does not satisfy the incorporator requirement can be rejected.
Verification in progress. Safe approach: Section 53-8-30 provides that one or more persons may act as incorporators, including permitted corporate persons. Unresolved: Confirm the current official § 53-8-30 text through New Mexico OneSource or SOS counsel. Why the official evidence is insufficient: Direct automated inspection of the current official text of § 53-8-30 was technically blocked, so the exact permitted-incorporator wording should receive human confirmation before publication as a categorical list. Needed to resolve: New Mexico Secretary of State, Business Services Risk if this is treated as settled: Publishing a categorical rule could create either a false duty or a missed filing/coverage/asset restriction.
Last verified: 2026-08-09
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Mexico Compilation Commission / New Mexico OneSource and 1 more
View official sources (2)
The Articles identify the corporation name, duration if not perpetual, purposes, optional lawful provisions including dissolution provisions, the New Mexico registered office and agent, initial directors with consent, and incorporators.
- Deadline
- With the formation filing.
- Fee
- Included in the formation fee.
- Filing agency
- New Mexico Secretary of State, Business Services
- Frequency
- One time; later amendment if filed provisions change
- How to comply
- Complete the current domestic nonprofit Articles workflow and attach additional provisions when needed.
- Official form or portal
- Domestic Nonprofit Corporation Articles of Incorporation — Business Filing System.
Applies to: A new domestic nonprofit corporation.
- Federal section 501(c)(3) organizational language is a separate federal qualification consideration; SOS acceptance is not IRS recognition.
- Missing statutory contents can cause filing rejection or later governance and charitable-asset problems.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 1 more
View official sources (2)
New Mexico now processes business filings through the Secretary of State Business Filing System. The current statutory nonprofit formation fee is $25.
- Deadline
- Before relying on New Mexico corporate existence.
- Fee
- $25.
- Filing agency
- New Mexico Secretary of State, Business Services
- Frequency
- One time
- How to comply
- File online through the Secretary of State Business Filing System; current SOS guidance says paper business applications are no longer processed.
- Official form or portal
- Business Filing System; Domestic Nonprofit Corporation Articles of Incorporation.
Applies to: A new domestic New Mexico nonprofit corporation.
- Separate tax, charity and employer registrations are not created merely by filing the Articles.
- Without an accepted filing the organization cannot safely rely on the intended New Mexico nonprofit corporation.
- Utah articles of incorporation required
- Arizona articles of incorporation required
Last verified: 2026-08-09
Official sources: New Mexico Secretary of State, Business Services and 3 more
View official sources (4)
Every covered nonprofit corporation must continuously maintain a New Mexico registered office and registered agent. The registered office must be a physical/geographic New Mexico address rather than only a post-office box; the agent must satisfy the statutory qualification rules.
- Deadline
- At formation or foreign authority and continuously thereafter.
- Fee
- Included in formation/authority filing; later change fee addressed separately.
- Filing agency
- New Mexico Secretary of State, Business Services
- Frequency
- Continuous
- How to comply
- Designate the office and agent in the entity filing and file a change when either changes.
- Official form or portal
- Business Filing System; registered agent/office change filing.
Applies to: Domestic and qualified foreign nonprofit corporations.
- Agent qualification depends on the statutory categories; a portal is not the agent or agency.
- Failure to maintain required agent/office information can lead to missed service and corporate revocation exposure.
- Utah registered agent required
- New Hampshire registered agent permitted, not required
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 2 more
View official sources (3)
Use the current entity filing to update the registered office or agent. The statutory fee for a corporation statement changing registered office or agent is $10.
- Deadline
- Promptly when the registered office or agent changes, subject to the statutory filing requirement.
- Fee
- $10.
- Filing agency
- New Mexico Secretary of State, Business Services
- Frequency
- Event-triggered
- How to comply
- File the applicable change statement through the Business Filing System.
- Official form or portal
- Business Filing System — registered office/agent change.
Applies to: A domestic or foreign nonprofit whose registered office or agent changes.
- An agent changing only its own address has a related $10 statutory filing branch.
- Failing to update service information can create missed-service and revocation risk.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 2 more
View official sources (3)
The Nonprofit Corporation Act contains approval and governance paths for corporations with members and corporations without members. The Articles/bylaws should make the chosen structure clear.
- Deadline
- At formation and before any action whose approval path depends on membership.
- Fee
- No separate fee unless a filed charter provision is amended.
- Filing agency
- New Mexico Secretary of State
- Responsible party
- Internal corporate governance; New Mexico Secretary of State for filed charter provisions
- Frequency
- Continuous/event-triggered
- How to comply
- State the structure in the governing documents and use the applicable member or board approval path.
- Official form or portal
- Articles of Incorporation; bylaws; member/board records.
Applies to: Nonprofit corporations choosing their internal governance structure.
- Specific voting, notice and member-right rules are transaction-specific and should be applied from the Act and governing documents.
- Using the wrong approval constituency can make amendments, mergers or dissolution actions challengeable.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 1 more
View official sources (2)
A nonprofit corporation must have at least three directors; the Articles or bylaws may set a larger number.
- Deadline
- At organization and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Elect or appoint at least three directors and maintain board records.
- Official form or portal
- Articles; bylaws; board minutes; corporate reports.
Applies to: New Mexico nonprofit corporations.
- Special-purpose organizations may have additional governing-board requirements.
- A board below the statutory minimum can impair valid governance action and make corporate reports inaccurate.
- Colorado minimum number of directors required
- Maryland minimum number of directors required
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 1 more
View official sources (2)
The corporation must have officers, but the Act/rule does not impose one fixed president-secretary-treasurer roster for every nonprofit. Titles and duties are established by the bylaws or board resolution; at least one officer must have responsibility for minutes.
- Deadline
- Promptly after organization and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Create the officer positions in bylaws or board resolutions and elect/appoint officers as required.
- Official form or portal
- Bylaws; board resolutions; corporate report.
Applies to: New Mexico nonprofit corporations.
- Unless the bylaws provide otherwise, the current rule describes annual election of officers by the board.
- Failing to maintain the required officer functions can violate the governance framework and make reports incomplete.
- Utah required officers required
- California required officers required
Last verified: 2026-08-09
Official sources: New Mexico State Records Center and Archives and 1 more
View official sources (2)
If the bylaws permit, two or more offices may be held by the same person.
- Deadline
- When officers are elected or appointed.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Confirm the bylaws permit the combination and document the officer election.
- Official form or portal
- Bylaws; board minutes.
Applies to: A nonprofit deciding whether one individual may hold multiple officer positions.
- The bylaws may require greater separation of offices.
- An office combination inconsistent with the bylaws can make internal authority unclear or defective.
- Arizona officer role restrictions not required
- North Carolina officer role restrictions required
Last verified: 2026-08-09
Official source: New Mexico State Records Center and Archives — 12.3.3 NMAC — Corporations
View official source
After the required corporate approval, file the amendment with the Secretary of State. The current statutory fee is $20.
- Deadline
- After required internal approval and before relying on the filed change.
- Fee
- $20.
- Filing agency
- New Mexico Secretary of State, Business Services
- Frequency
- Event-triggered
- How to comply
- File the amendment through the Business Filing System.
- Official form or portal
- Business Filing System — domestic nonprofit amendment.
Applies to: A domestic nonprofit changing a filed charter provision.
- Restated Articles carry the same $20 statutory fee; approval route depends on member/nonmember structure.
- An unfiled amendment can leave the public charter inconsistent with internal action.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 2 more
View official sources (3)
A merger or consolidation uses transaction-specific corporate approvals and an SOS filing. The current statutory filing fee for Articles of Merger or Consolidation is $20.
- Deadline
- Before the merger or consolidation is relied on as effective.
- Fee
- $20.
- Filing agency
- New Mexico Secretary of State, Business Services
- Frequency
- Event-triggered
- How to comply
- Complete the statutory plan/approvals and file through the Business Filing System.
- Official form or portal
- Business Filing System — merger/consolidation filing.
Applies to: A domestic nonprofit entering a statutory merger or consolidation.
- Asset restrictions and charity-regulator consequences remain separate from the corporate filing.
- An improperly approved or filed transaction can be ineffective and can mishandle restricted assets.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 2 more
View official sources (3)
The reviewed current SOS formation workflow does not require a newspaper-publication upload or proof, but omission from a form or portal is not affirmative proof that every formation or special-purpose situation lacks a publication duty.
- Deadline
- No ordinary statewide formation-publication deadline was identified.
- Fee
- No publication fee confirmed.
- Filing agency
- New Mexico Secretary of State, Business Services
- Frequency
- Not established
- How to comply
- Use the ordinary SOS filing workflow and separately screen any special-purpose or local notice rule that actually applies.
- Official form or portal
- No ordinary publication form identified in the current Business Filing System.
Applies to: An ordinary domestic nonprofit corporation.
- Dissolution notices, fictitious-name notices or local permits are separate questions.
- An overbroad negative could cause a special-purpose or local notice obligation to be missed.
Verification in progress. Safe approach: The reviewed current SOS formation workflow does not require a newspaper-publication upload or proof, but omission from a form or portal is not affirmative proof that every formation or special-purpose situation lacks a publication duty. Unresolved: Obtain express SOS or controlling statutory confirmation before publishing “no publication required” without qualification. Why the official evidence is insufficient: A material negative conclusion cannot be established solely from omission in the SOS workflow and technically restricted current-code source. Needed to resolve: New Mexico Secretary of State, Business Services Risk if this is treated as settled: Publishing a categorical rule could create either a false duty or a missed filing/coverage/asset restriction.
Last verified: 2026-08-09
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Mexico Secretary of State, Business Services and 2 more
View official sources (3)
Corporate reporting and status
This is where New Mexico differs most from the states that run a single annual filing. There are three separate corporate reports with three separate triggers. The first report is due within 30 days after the certificate is issued and is not an annual report. The annual report is due on or before the 15th day of the fifth month following the end of the taxable year, which is a fiscal-year formula rather than an anniversary month. The supplemental report is due within 30 days after one of the specified changes occurs. Each of the three costs $10, and the $10 late penalty is charged in addition to the report fee rather than replacing it. The remaining entries are the recovery path: 30 days to correct a returned defective report, 60 days to cure a curable revocation ground, and two years to apply for reinstatement at $25 plus the delinquent amounts. Current filings go to the Secretary of State Business Filing System, even though the administrative rule behind several of these duties still uses the older commission wording.
The first report is a separate filing due within 30 days after issuance of the certificate of incorporation or certificate of authority. It reports the statutory entity, registered office/agent, purpose and director/officer information and is signed/sworn by any two directors or officers.
- Deadline
- Within 30 days after the certificate of incorporation or certificate of authority is issued.
- Fee
- $10.
- Filing agency
- New Mexico Secretary of State, Business Services
- Frequency
- One time
- How to comply
- File the first report through the Business Filing System using the current nonprofit report workflow.
- Official form or portal
- Business Filing System — nonprofit first/initial report.
Applies to: A newly incorporated domestic nonprofit and a newly authorized foreign nonprofit.
- The first report is not the recurring annual report and must not be merged with it.
- A late or missing first report can trigger the report late penalty and contribute to revocation exposure.
- Arizona initial report not yet confirmed
- Florida initial report not required
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 2 more
View official sources (3)
The annual corporate report is due on or before the fifteenth day of the fifth month following the end of the corporation’s taxable year. It carries a $10 fee and the corporation must keep a copy open to public inspection at its principal place of business during regular business hours.
- Deadline
- On or before the 15th day of the fifth month following the end of the taxable year.
- Fee
- $10.
- Filing agency
- New Mexico Secretary of State, Business Services
- Frequency
- Annual
- How to comply
- File through the Business Filing System.
- Official form or portal
- Business Filing System — nonprofit annual report.
Applies to: Domestic and qualified foreign nonprofit corporations.
- This is separate from the NMDOJ charitable organization annual filing and from federal Form 990.
- Late or missing reports create penalties and can support revocation.
- Utah annual or biennial report required
- Texas annual or biennial report required in some cases
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 2 more
View official sources (3)
For good cause, the corporate-report deadline may be extended up to a total of 12 months; an approved federal extension can support the state extension if delivered as required before the state due date. A late report carries a $10 late filing penalty in addition to the report fee.
- Deadline
- Extension request/documentation before the ordinary due date; late penalty applies after the statutory deadline.
- Fee
- $10 late filing penalty, in addition to the $10 report fee.
- Filing agency
- New Mexico Secretary of State, Business Services
- Frequency
- Annual/event-triggered
- How to comply
- Use the current SOS report workflow and provide qualifying extension documentation.
- Official form or portal
- Business Filing System — nonprofit report/extension workflow.
Applies to: A nonprofit unable to file its annual corporate report by the ordinary deadline.
- A federal extension is not automatically self-executing unless the state requirements are satisfied.
- Failure to obtain a timely extension can cause penalty and delinquency/revocation exposure.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 1 more
View official sources (2)
A supplemental report is due within 30 days after changes to the corporate name, registered-office address or agent, director/officer names or addresses/term information, or principal place of business specified by § 53-8-83. It carries a $10 report fee.
- Deadline
- Within 30 days after a specified change.
- Fee
- $10.
- Filing agency
- New Mexico Secretary of State, Business Services
- Frequency
- Event-triggered
- How to comply
- File a supplemental report through the Business Filing System.
- Official form or portal
- Business Filing System — nonprofit supplemental report.
Applies to: A domestic or foreign nonprofit after a covered change occurs after its most recent report.
- Do not substitute the supplemental report for a separate Articles amendment or registered-agent filing when that separate filing is independently required.
- Failure to update covered report information can create late penalties, inaccurate public records and revocation exposure.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 2 more
View official sources (3)
If a report is found defective and returned, the statute gives a 30-day correction period; timely correction preserves the statutory no-penalty treatment described in the report provisions.
- Deadline
- Within 30 days after return of the defective report.
- Fee
- No additional penalty when corrected within the statutory cure period; ordinary filing fee still applies.
- Filing agency
- New Mexico Secretary of State, Business Services
- Frequency
- Event-triggered
- How to comply
- Correct and resubmit through the current SOS reporting workflow.
- Official form or portal
- Business Filing System — nonprofit corporate report.
Applies to: A nonprofit whose corporate report is returned as deficient.
- The cure applies to a returned defective report; it is not a general extension for an unfiled report.
- Failure to cure can cause late penalties and continued delinquency.
Last verified: 2026-08-09
View official source
Grounds include delinquent annual reports, fees or penalties; failure to file required amendments/merger documents; material misrepresentation; fraud; or abuse/excess of corporate authority. The statutory administrative notice/cure process provides 60 days for covered curable defaults.
- Deadline
- Within 60 days after the statutory revocation notice for a curable default.
- Fee
- Underlying delinquent fees, report fees and penalties must be paid; no separate cure fee stated beyond applicable amounts.
- Filing agency
- New Mexico Secretary of State, Business Services
- Frequency
- Event-triggered
- How to comply
- Correct the default and file/pay required items through the Secretary of State.
- Official form or portal
- Business Filing System; revocation notice.
Applies to: A domestic nonprofit corporation that becomes delinquent or commits another statutory revocation ground.
- Fraud/abuse grounds can involve judicial or different enforcement procedures; not every ground is cured merely by paying a report fee.
- Failure to cure can result in revocation of the certificate of incorporation.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 1 more
View official sources (2)
A revoked domestic nonprofit may apply for reinstatement within two years, after curing report/fee/name defects. The current reinstatement filing fee is $25; approved reinstatement relates back as provided by statute.
- Deadline
- Within two years after revocation.
- Fee
- $25, plus delinquent reports, fees and penalties.
- Filing agency
- New Mexico Secretary of State, Business Services
- Frequency
- Event-triggered
- How to comply
- Cure the grounds and file the reinstatement application through the current Secretary of State system.
- Official form or portal
- Business Filing System — reinstatement.
Applies to: A domestic nonprofit whose certificate was revoked and that remains within the statutory reinstatement period.
- Name availability and complete cure of outstanding obligations are conditions of reinstatement.
- After the statutory period, the ordinary reinstatement path may no longer be available; unresolved entity status can impair contracts and filings.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 3 more
View official sources (4)
New Mexico law/rule recognizes a dormant-corporation statement under § 53-8-88.1 that may replace the ordinary annual report when the statutory conditions are met.
- Deadline
- At the annual-report point when all dormant-status conditions are met.
- Fee
- Current separate fee/workflow not fully confirmed.
- Filing agency
- New Mexico Secretary of State, Business Services
- Frequency
- Annual while eligible
- How to comply
- Confirm eligibility under § 53-8-88.1 and use the current SOS Business Filing System option if available.
- Official form or portal
- Business Filing System — dormant-corporation statement, if available.
Applies to: A nonprofit considering dormant-corporation reporting in lieu of an annual report.
- The current NMAC contains a domestic cross-reference typographical error while the foreign provision points to § 53-8-88.1.
- Improperly using dormant status can leave the annual report delinquent and expose the corporation to penalties/revocation.
Verification in progress. Safe approach: New Mexico law/rule recognizes a dormant-corporation statement under § 53-8-88.1 that may replace the ordinary annual report when the statutory conditions are met. Unresolved: Confirm § 53-8-88.1 criteria and current SOS dormant filing option/fee before publishing operational instructions. Why the official evidence is insufficient: The exact current statutory eligibility criteria and live Business Filing System implementation could not both be directly inspected; the NMAC also contains a cross-reference typo in one dormant provision. Needed to resolve: New Mexico Secretary of State, Business Services Risk if this is treated as settled: Publishing a categorical rule could create either a false duty or a missed filing/coverage/asset restriction.
Last verified: 2026-08-09
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Mexico Compilation Commission / New Mexico OneSource and 2 more
View official sources (3)
Foreign nonprofits
Applies when a nonprofit incorporated in another state conducts covered affairs in New Mexico. Authority comes before the covered activity and costs $25, the New Mexico registered office and agent duty continues after qualification, an amended certificate costs $20 and withdrawal costs $10. Corporate authority is a Secretary of State matter and is entirely separate from registering with the Department of Justice as a charitable organization, so qualifying here answers nothing about solicitation.
A foreign nonprofit uses the Article 8 certificate-of-authority process, supplies home-jurisdiction information/evidence required by the Act, and appoints a New Mexico registered office/agent. The current filing fee is $25.
- Deadline
- Before conducting covered affairs in New Mexico.
- Fee
- $25.
- Filing agency
- New Mexico Secretary of State, Business Services
- Frequency
- One time while authority remains active
- How to comply
- File the foreign nonprofit Application for Certificate of Authority through the Business Filing System.
- Official form or portal
- Foreign Nonprofit Corporation Application for Certificate of Authority — Business Filing System.
Applies to: A foreign nonprofit corporation conducting affairs in New Mexico beyond statutory exclusions.
- Activities excluded from “conducting affairs” must be evaluated under current Article 8; internet solicitation also raises a separate NMDOJ charity-registration question.
- Conducting affairs without required authority can create statutory enforcement and disability consequences, while charity/tax registration remain separate.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 3 more
View official sources (4)
A qualified foreign nonprofit must continuously maintain the New Mexico registered office and registered agent required by Article 8.
- Deadline
- At qualification and continuously.
- Fee
- Included in authority filing; later change filing $10.
- Filing agency
- New Mexico Secretary of State, Business Services
- Frequency
- Continuous
- How to comply
- Maintain current information and file changes through the Business Filing System.
- Official form or portal
- Foreign authority filing; registered office/agent change filing.
Applies to: A foreign nonprofit holding New Mexico authority.
- Foreign corporate authority does not substitute for NMDOJ charity registration or tax accounts.
- Failure can support revocation and cause missed service.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 2 more
View official sources (3)
Article 8 requires an amended certificate of authority for specified home-jurisdiction changes. The current filing fee is $20.
- Deadline
- After the triggering change and before relying on outdated authority information.
- Fee
- $20.
- Filing agency
- New Mexico Secretary of State, Business Services
- Frequency
- Event-triggered
- How to comply
- File the amended foreign authority document through the Business Filing System.
- Official form or portal
- Business Filing System — amended foreign certificate of authority.
Applies to: A qualified foreign nonprofit whose qualifying information changes in a manner requiring amended authority.
- Supplemental corporate report obligations can also be triggered by report-field changes and are separate.
- Failure to amend can leave authority records inaccurate and contribute to compliance/revocation problems.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 3 more
View official sources (4)
Use the statutory withdrawal process to surrender New Mexico authority. The current filing fee is $10.
- Deadline
- When withdrawing from New Mexico and after satisfying the statutory withdrawal conditions.
- Fee
- $10.
- Filing agency
- New Mexico Secretary of State, Business Services
- Frequency
- Event-triggered
- How to comply
- File the foreign withdrawal through the Business Filing System.
- Official form or portal
- Business Filing System — foreign nonprofit withdrawal.
Applies to: A qualified foreign nonprofit that will cease conducting covered affairs in New Mexico.
- NMDOJ charity, TRD, employer, gaming, lobbying and local accounts require separate closure analysis.
- Stopping operations without withdrawing can leave corporate records and continuing report obligations open.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 3 more
View official sources (4)
Article 8 provides revocation of foreign authority for specified reporting, agent/office, fee and other defaults after the statutory notice/cure process.
- Deadline
- Within the notice/cure period stated in the revocation process.
- Fee
- Underlying delinquent fees and penalties; no separate universal revocation fee.
- Filing agency
- New Mexico Secretary of State, Business Services
- Frequency
- Event-triggered
- How to comply
- Cure the stated grounds and maintain authority through the Secretary of State.
- Official form or portal
- Business Filing System; foreign revocation notice.
Applies to: A foreign nonprofit authorized in New Mexico that becomes delinquent or violates a foreign-authority condition.
- Charity registration and tax presence are separate from corporate authority status.
- Revocation ends authority to conduct covered affairs and can expose the corporation to statutory consequences for continued unauthorized activity.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 1 more
View official sources (2)
Charitable solicitation
Charity registration in New Mexico belongs to the Department of Justice, not to the Secretary of State, and a covered organization registers in NM-COROS before it solicits. The Act reaches a section 501(c)(3) or an entity that holds itself out as having a charitable purpose, and covered solicitation is broad: it includes electronic requests, sales, events and games of chance. It does not turn every unsolicited gift into solicitation, and the statute does not carry the obsolete low-revenue exemption some older summaries still describe. Three exclusion branches are worth checking before assuming registration is due: religious organizations, educational institutions meeting the statutory definition, and the narrow catastrophe beneficiary situation.
The Act defines a charitable organization to include an entity granted federal section 501(c)(3) exemption or an entity that identifies itself to the public as having a charitable purpose.
- Deadline
- Before relying on an exemption from registration or beginning covered solicitation activity.
- Fee
- No classification fee.
- Filing agency
- New Mexico Department of Justice, Charities Unit
- Frequency
- Continuous classification
- How to comply
- Classify the organization under the Act and use NM-COROS when registration/reporting is required.
- Official form or portal
- NM-COROS.
Applies to: Organizations existing, operating or fundraising in New Mexico that meet the Act’s charitable-organization definition.
- The Act separately excludes religious organizations and provides specific registration/reporting exemptions; those branches must be analyzed independently.
- Misclassification can lead to unregistered solicitation, late fees and enforcement.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 1 more
View official sources (2)
Solicitation includes verbal, telephone, radio, television, electronic and other-media requests; written/public requests; sales or attempted sales of goods or services; and invitations to events or games of chance represented as supporting a charitable purpose. A contribution need not result. Direct affiliated grants and unsolicited contributions are excluded unless received with a solicitation drive.
- Deadline
- At each fundraising campaign or communication.
- Fee
- No separate fee.
- Filing agency
- New Mexico Department of Justice, Charities Unit
- Frequency
- Event-triggered
- How to comply
- Screen each fundraising method against the statutory definition before deciding whether registration or fundraiser rules apply.
- Official form or portal
- NM-COROS; campaign materials.
Applies to: A charitable organization or fundraiser communicating with the public for contributions in New Mexico.
- Program-service revenue and bona fide membership dues are excluded from the statutory contribution definition; facts remain campaign-specific.
- Treating all receipts as solicitation overstates the Act; failing to recognize covered electronic or event solicitations can cause registration violations.
Last verified: 2026-08-09
Official source: New Mexico Legislature — 1999 SB 325 — Charitable Solicitations Act; Final Version
View official source
A charitable organization subject to the Act must register with the Attorney General before solicitation. NMDOJ currently administers registration through NM-COROS and states that organizations that exist, operate or solicit in New Mexico should use that system.
- Deadline
- Before the first covered solicitation.
- Fee
- No registration fee.
- Filing agency
- New Mexico Department of Justice, Charities Unit
- Frequency
- Initial, then maintain annual reporting
- How to comply
- Create an NM-COROS account and submit the required registration information and attachments.
- Official form or portal
- New Mexico Charitable Organization Registration Online System (NM-COROS).
Applies to: A nonexempt charitable organization existing, operating or soliciting in New Mexico.
- Religious organizations are outside the Act; educational institutions and catastrophe-beneficiary organizations have separate exemption branches.
- Failure to register before solicitation may trigger a $100 late filing fee and enforcement.
- Colorado charitable solicitation registration required
- Idaho charitable solicitation registration required in some cases
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 2 more
View official sources (3)
Current NMDOJ registration materials require organizational information and federal exemption material, including the IRS determination/application documents requested by NM-COROS, rather than treating a federal determination letter alone as the entire state filing.
- Deadline
- With initial registration and when NMDOJ requests deficiency corrections.
- Fee
- No separate fee.
- Filing agency
- New Mexico Department of Justice, Charities Unit
- Frequency
- Initial and deficiency-driven
- How to comply
- Upload the requested organizing and IRS Form 1023/1024-related materials through NM-COROS.
- Official form or portal
- NM-COROS.
Applies to: A charitable organization completing initial New Mexico registration.
- Exact document prompts can vary with organization type and tax status; follow the live portal fields.
- An incomplete registration can generate a deficiency notice and delay compliant solicitation.
Last verified: 2026-08-09
Official sources: New Mexico Department of Justice, Charities Unit and 1 more
View official sources (2)
The Act authorizes NMDOJ to notify a charity of deficiencies in registration or annual reporting and requires correction; a deficient submission should not be treated as complete simply because it was transmitted.
- Deadline
- Within the period stated in the deficiency notice.
- Fee
- No universal correction fee; late-fee exposure may remain.
- Filing agency
- New Mexico Department of Justice, Charities Unit
- Frequency
- Event-triggered
- How to comply
- Submit corrections and requested documents through the NMDOJ workflow identified in the notice/NM-COROS.
- Official form or portal
- NM-COROS; NMDOJ deficiency notice.
Applies to: A charitable organization receiving a deficiency notice from the Attorney General.
- The exact correction period is notice-specific unless a statute supplies a specific period for the filing at issue.
- Uncorrected deficiencies can leave registration/reporting delinquent and support enforcement.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 2 more
View official sources (3)
A religious organization as defined in the Act is excluded from the Charitable Solicitations Act rather than merely receiving a small-charity registration exemption.
- Deadline
- Before deciding registration, annual reporting or fundraiser obligations under the Act.
- Fee
- No filing fee under the excluded Act solely to claim this status.
- Filing agency
- New Mexico Department of Justice, Charities Unit
- Frequency
- Continuous classification
- How to comply
- Document the statutory religious-organization basis before relying on the exclusion.
- Official form or portal
- No NM-COROS filing solely to claim the statutory exclusion, subject to agency confirmation if classification is uncertain.
Applies to: Churches and other entities fitting the statutory religious-organization definition.
- Related organizations must fit the statutory definition; “religious” in ordinary speech is not enough.
- Misclassifying a nonreligious entity can create unregistered solicitation and reporting exposure.
Last verified: 2026-08-09
Official source: New Mexico Legislature — 1999 SB 325 — Charitable Solicitations Act; Final Version
View official source
The Act exempts qualifying educational institutions from charitable-organization registration/reporting under the specified branch.
- Deadline
- Before soliciting in reliance on the exemption.
- Fee
- No exemption filing fee established by the statute.
- Filing agency
- New Mexico Department of Justice, Charities Unit
- Frequency
- Continuous while qualifications remain
- How to comply
- Document the statutory educational-institution status and retain evidence supporting the exemption.
- Official form or portal
- NM-COROS/NMDOJ inquiry if classification is uncertain.
Applies to: Schools, colleges, instructional institutions and qualifying auxiliary entities that fit the Act’s definition.
- Not every education-themed nonprofit is necessarily an “educational institution” under the Act.
- An entity that does not fit the statutory definition remains subject to ordinary registration if otherwise covered.
Last verified: 2026-08-09
Official source: New Mexico Legislature — 1999 SB 325 — Charitable Solicitations Act; Final Version
View official source
The Act contains a narrow exemption for specified catastrophe-beneficiary fundraising; it is not a general exemption for disaster-relief charities.
- Deadline
- Before the covered solicitation.
- Fee
- No exemption filing fee established.
- Filing agency
- New Mexico Department of Justice, Charities Unit
- Frequency
- Campaign-specific
- How to comply
- Confirm every statutory condition before relying on the exemption and retain campaign records.
- Official form or portal
- NMDOJ Charities Unit if facts are uncertain.
Applies to: A person or organization soliciting solely for a named individual/family affected by catastrophe under the statutory conditions.
- Ordinary disaster-relief organizations remain subject to the Act unless another exemption/exclusion applies.
- Overbroad use of the exemption can cause unregistered solicitation.
Last verified: 2026-08-09
Official source: New Mexico Legislature — 1999 SB 325 — Charitable Solicitations Act; Final Version
View official source
Annual/registration materials designated by the Act are public records, and registration may not be represented as approval or endorsement by the Attorney General or the state.
- Deadline
- Whenever filing or describing registration status.
- Fee
- No separate fee.
- Filing agency
- New Mexico Department of Justice, Charities Unit
- Frequency
- Continuous
- How to comply
- Use NM-COROS and public Charity Search; describe registration neutrally.
- Official form or portal
- Charity Search; NM-COROS.
Applies to: Registered charitable organizations and persons describing their New Mexico registration.
- Donor-identifying information protected by specific provisions should not be generalized as public.
- Misleading endorsement claims can violate the Act; public filing can expose submitted information subject to statutory confidentiality limits.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 1 more
View official sources (2)
Annual charity reporting
The second of the two annual clocks. This report goes to the Department of Justice within six months after the close of the fiscal year, and it is never the Secretary of State corporate report. An extension is requested in NM-COROS before the New Mexico due date, and a federal extension does not grant it automatically. The audit rule is the number to get right: for fiscal periods beginning on or after January 1, 2024 an independent audit is triggered by total expenses in excess of $750,000. That is an expense test, not a revenue test, and the older $500,000 revenue wording still visible in one part of the general charities page is stale for those periods. The Attorney General can also require an audit below the ordinary threshold. Late registration or late annual reporting carries a $100 fee, which is a different amount at a different agency from the $10 corporate report penalty.
Organizations required to file federal Form 990, 990-EZ or 990-PF submit the federal return material and Schedule A as required; the New Mexico annual filing is due no later than six months after fiscal-year close.
- Deadline
- No later than six months after the close of the fiscal year.
- Fee
- No standard annual filing fee; $100 late filing fee may apply.
- Filing agency
- New Mexico Department of Justice, Charities Unit
- Frequency
- Annual
- How to comply
- File through NM-COROS.
- Official form or portal
- NM-COROS — Annual Report.
Applies to: A registered charitable organization required to file annual reporting under the Act.
- This is separate from the Secretary of State annual corporate report due by the 15th day of the fifth month after taxable-year end.
- Late filing can trigger the statutory $100 fee, delinquency and enforcement.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 2 more
View official sources (3)
NMDOJ permits extensions for good cause; the current portal requires the extension request before the New Mexico due date. An IRS extension does not itself extend the New Mexico filing.
- Deadline
- Before the ordinary New Mexico annual-report due date.
- Fee
- No extension fee stated.
- Filing agency
- New Mexico Department of Justice, Charities Unit
- Frequency
- Annual when needed
- How to comply
- Request the extension in NM-COROS and separately manage any IRS extension.
- Official form or portal
- NM-COROS — Extension Request.
Applies to: A registered charity that cannot file its New Mexico annual charitable report by the ordinary deadline.
- Approval/length depends on NMDOJ’s extension process and good-cause authority.
- Assuming a federal extension automatically applies can produce a late New Mexico filing and $100 late fee.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 1 more
View official sources (2)
Instead of leaving the annual state filing blank, the organization must file the annual report under oath on the form/system provided by the Attorney General.
- Deadline
- Within six months after fiscal-year close, subject to approved extension.
- Fee
- $100 late fee may apply; no ordinary filing fee stated.
- Filing agency
- New Mexico Department of Justice, Charities Unit
- Frequency
- Annual
- How to comply
- Complete the alternative annual report in the NMDOJ system.
- Official form or portal
- NM-COROS — state annual report for non-990 filers.
Applies to: A registered charitable organization that does not file one of the listed federal annual returns.
- Federal filing exceptions do not automatically eliminate the state annual-report branch.
- Failure to file can cause late fees and delinquency even when no federal Form 990/990-EZ/990-PF is due.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 1 more
View official sources (2)
The current New Mexico audit trigger is total expenses in excess of $750,000, not revenue, gross receipts or contributions. The 2023 amendment replaced the older $500,000-revenue rule for fiscal periods beginning January 1, 2024 or later.
- Deadline
- With the annual charitable report for the covered fiscal period.
- Fee
- Audit professional fees vary; no state audit filing fee stated.
- Filing agency
- New Mexico Department of Justice, Charities Unit
- Frequency
- Annual when threshold exceeded
- How to comply
- Obtain the independent audit and submit the required report through NM-COROS with the annual filing.
- Official form or portal
- NM-COROS; independent auditor report.
Applies to: A charitable organization subject to NMDOJ annual reporting whose relevant fiscal period begins on or after January 1, 2024.
- The older NMDOJ webpage sentence using $500,000 revenue is stale for post-2024 periods and must not control.
- Using the stale revenue threshold can cause a missed audit or unnecessary audit; noncompliance can support delinquency/enforcement.
- Arizona audit and financial statements required in some cases
- Georgia audit and financial statements required
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 2 more
View official sources (3)
The Attorney General may require an independent financial audit notwithstanding the ordinary threshold when authorized by the Act.
- Deadline
- As required by the Attorney General’s demand or notice.
- Fee
- Audit professional fees vary.
- Filing agency
- New Mexico Department of Justice, Charities Unit
- Frequency
- Event-triggered
- How to comply
- Obtain and submit the requested independent audit under the NMDOJ instruction.
- Official form or portal
- NMDOJ demand/notice; NM-COROS as directed.
Applies to: A charitable organization for which the Attorney General exercises statutory audit authority.
- This discretionary authority is separate from the automatic >$750,000 total-expenses trigger.
- Failure to comply can support investigative or enforcement action.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 1 more
View official sources (2)
The Act authorizes a $100 late filing fee for failure to register before solicitation or failure to timely file required annual tax/report material.
- Deadline
- Upon the statutory late event.
- Fee
- $100 late filing fee.
- Filing agency
- New Mexico Department of Justice, Charities Unit
- Frequency
- Event-triggered
- How to comply
- Cure the registration/reporting default through NM-COROS and pay any assessed late fee.
- Official form or portal
- NM-COROS.
Applies to: A covered charitable organization that fails to register before solicitation or timely file required annual tax/report material.
- The $100 charity late fee is separate from the $10 Secretary of State corporate-report late penalty.
- Late status and fees can persist until the filing is corrected; other enforcement remedies remain available.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 1 more
View official sources (2)
Professional fundraising
Applies when someone outside the organization is paid to raise money, and New Mexico splits that into two statutory roles that are not interchangeable. A paid solicitor with custody or control of contributions is a professional fundraiser, registers before entering the covered contract, files the intended written contract and a $25,000 surety bond or approved financial assurance, and accounts to the charity in writing at least every six months. Late registration may cost $500, and the bond is an assurance amount rather than a filing fee. Qualifying professional fundraising counsel does not carry that separate registration duty. One operational detail is unresolved: the current application and the current webpage disagree about whether the registration is submitted by email or on paper, so that entry stays VERIFICATION IN PROGRESS instead of picking one.
A professional fundraiser solicits or directs solicitation for compensation and has custody/control of contributions. Directors, officers, bona fide employees/salaried officers, volunteers, attorneys, accountants and investment counselors are excluded from the statutory definition.
- Deadline
- Before entering a solicitation services contract.
- Fee
- No classification fee.
- Filing agency
- New Mexico Department of Justice, Charities Unit
- Frequency
- Contract/campaign-specific
- How to comply
- Apply the statutory role definition before choosing registration and reporting duties.
- Official form or portal
- Professional Fundraiser Registration materials.
Applies to: A paid person soliciting for a charitable organization in New Mexico.
- Professional fundraising counsel is a distinct role and must not be collapsed into this definition.
- Misclassification can either invent registration for ordinary staff/counsel or omit fundraiser registration, bond and reporting.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 1 more
View official sources (2)
Register with the Attorney General before entering the covered contract. Current official materials establish a $500 late-registration fee but do not establish a separate standard registration fee that should be invented.
- Deadline
- Before entering the solicitation contract.
- Fee
- No current standard registration fee confirmed; $500 late-registration fee may apply.
- Filing agency
- New Mexico Department of Justice, Charities Unit
- Frequency
- Per registration/campaign as required
- How to comply
- Use the current Professional Fundraiser Registration Application and NMDOJ instructions.
- Official form or portal
- New Mexico Professional Fundraiser Registration Application.
Applies to: A professional fundraiser contracting with a charitable organization other than the statutory religious-organization branch.
- Religious-organization contracts have a statutory branch; filing channel is separately unresolved because current official instructions conflict.
- Failure to register can trigger the $500 late fee and other enforcement.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 2 more
View official sources (3)
Registration includes the intended written contract and the current official application requires a $25,000 surety bond/approved financial assurance.
- Deadline
- With professional fundraiser registration and before the covered contract begins.
- Fee
- $25,000 bond amount; premium/cost varies.
- Filing agency
- New Mexico Department of Justice, Charities Unit
- Frequency
- Per registration/contract
- How to comply
- Submit the contract, bond/approved assurance and application to NMDOJ.
- Official form or portal
- Professional Fundraiser Registration Application and bond.
Applies to: A professional fundraiser registering for a covered charitable solicitation contract.
- Do not treat the bond amount as a registration fee; submission channel is addressed separately because official instructions conflict.
- Incomplete registration can be deficient and expose the fundraiser to late/enforcement consequences.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 2 more
View official sources (3)
At least every six months the professional fundraiser must account in writing to the charity for contributions and expenses, maintain statutory records and make required campaign disclosures/reports.
- Deadline
- At least every six months during the contract; additional campaign-end deadlines apply under the Act.
- Fee
- No separate report fee stated.
- Filing agency
- New Mexico Department of Justice, Charities Unit
- Frequency
- At least semiannual plus campaign-end
- How to comply
- Deliver the written accounting, maintain records and file required reports with NMDOJ.
- Official form or portal
- Professional fundraiser campaign records/reporting.
Applies to: A registered professional fundraiser conducting a New Mexico solicitation campaign.
- This fact does not import un-enacted 2025 proposals adding “third-party solicitor” duties to current law.
- Missing accountings or reports can trigger enforcement and impair the charity’s oversight of fundraising funds.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 1 more
View official sources (2)
NMDOJ currently treats professional fundraising counsel as a distinct statutory role that does not separately register as a professional fundraiser when the definition is satisfied. The charity identifies qualifying counsel in its annual financial reporting as required.
- Deadline
- Before contracting and with the charity annual report when disclosure applies.
- Fee
- No separate counsel registration fee stated.
- Filing agency
- New Mexico Department of Justice, Charities Unit
- Frequency
- Contract-specific and annual disclosure
- How to comply
- Document the counsel role and include required counsel information in the charity’s NMDOJ annual filing.
- Official form or portal
- NM-COROS annual report; fundraiser guidance.
Applies to: A compensated consultant who provides solicitation services but does not directly solicit and does not receive/access/control contributions.
- Ordinary employees/officers/volunteers are excluded separately; modern fundraising platforms are not automatically counsel or fundraiser absent official classification.
- Calling direct solicitors or persons with contribution control “counsel” can evade mandatory fundraiser rules.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 1 more
View official sources (2)
Current official sources conflict on the submission channel: the posted application describes one submission method while the current NMDOJ webpage directs a different hard-copy process.
- Deadline
- Before submitting the registration.
- Fee
- No separate standard registration fee confirmed.
- Filing agency
- New Mexico Department of Justice, Charities Unit
- Frequency
- Per registration
- How to comply
- Confirm the current filing channel with the Charities Unit, then submit the complete application/contract/bond through that channel.
- Official form or portal
- Professional Fundraiser Registration Application; NMDOJ fundraiser webpage.
Applies to: A professional fundraiser ready to submit the current registration application.
- The underlying registration, bond and contract duties are verified; only the operational submission channel remains unresolved.
- Using the wrong channel could leave a required pre-contract registration unfiled or delayed.
Verification in progress. Safe approach: Current official sources conflict on the submission channel: the posted application describes one submission method while the current NMDOJ webpage directs a different hard-copy process. Unresolved: Obtain current Charities Unit confirmation of email versus hard-copy submission before publishing a single filing method. Why the official evidence is insufficient: The current NMDOJ application and current NMDOJ webpage give inconsistent filing-channel instructions. Needed to resolve: New Mexico Department of Justice, Charities Unit Risk if this is treated as settled: Publishing a categorical rule could create either a false duty or a missed filing/coverage/asset restriction.
Last verified: 2026-08-09
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Mexico Department of Justice, Charities Unit and 1 more
View official sources (2)
Tax
New Mexico taxes gross receipts rather than running a conventional sales tax, and these nine entries are nine different questions. Qualifying mission-related receipts of an organization with section 501(c)(3) status can be excluded under section 7-9-29, while unrelated trade or business receipts stay taxable. Buying is a separate question from selling: legal liability for the tax sits with the seller, who may pass the amount on, so nonprofit purchases are not automatically free of it. A nontaxable transaction certificate supports a seller deduction and is not a universal nonprofit purchase exemption, and whether the Type 9 certificate is the current classification is still being confirmed. Taxable receipts also need a business tax identification number, the correct location code and the combined state and local rate, which means there is no single statewide rate to quote. Corporate income and franchise tax is separate again, and unrelated business income can create its own state return.
TRD generally treats receipts of a qualifying 501(c)(3) as exempt from gross receipts tax under § 7-9-29, except receipts from an unrelated trade or business under the Internal Revenue Code.
- Deadline
- For each receipt stream and filing period when New Mexico tax nexus exists.
- Fee
- Tax depends on taxable receipts and location; no exemption-application fee stated.
- Filing agency
- New Mexico Taxation and Revenue Department
- Frequency
- Ongoing
- How to comply
- Classify mission-related and unrelated receipts, register/file through TAP when taxable activity requires it, and retain federal exemption evidence.
- Official form or portal
- Taxpayer Access Point (TAP).
Applies to: An organization first granted qualifying federal section 501(c)(3) status that has New Mexico gross receipts.
- TRD states New Mexico tax-exempt status follows federal 501(c) recognition; unrelated business income remains taxable.
- Treating all nonprofit receipts as exempt can create tax, penalty and interest exposure; treating all receipts as taxable overstates liability.
- Arizona sales tax when you sell required in some cases
- Michigan sales tax when you sell required
Last verified: 2026-08-09
Official sources: New Mexico Taxation and Revenue Department and 2 more
View official sources (3)
New Mexico places legal GRT liability on the seller, who may pass the tax amount to the purchaser. A nonprofit ordinarily pays the seller’s passed-on GRT unless the transaction qualifies for a deduction and the required NTTC or alternative evidence is used.
- Deadline
- At each purchase for which a deduction is claimed.
- Fee
- No universal purchaser-exemption fee; passed-on GRT depends on transaction/rate.
- Filing agency
- New Mexico Taxation and Revenue Department
- Frequency
- Transaction-based
- How to comply
- Determine whether a seller deduction applies and, if so, execute the appropriate NTTC through TAP or provide permitted alternative evidence.
- Official form or portal
- TAP — NTTC application/execution.
Applies to: A 501(c)(3) purchasing goods or services from New Mexico sellers.
- The deduction belongs to the seller’s gross receipts; the nonprofit’s certificate supports that deduction and is not a general sales-tax exemption card.
- Assuming federal 501(c)(3) status alone exempts every purchase can cause underpayment/disputes; unnecessary tax may be passed on if a valid deduction is not documented.
- Utah sales tax when you buy required
- Maryland sales tax when you buy required
Last verified: 2026-08-09
Official sources: New Mexico Taxation and Revenue Department and 1 more
View official sources (2)
TRD’s nonprofit quick guide identifies Type 9 for qualifying 501(c)(3) tangible-personal-property purchases, but the guide is older than the research date; use the live NTTC/TAP classification before relying on the type.
- Deadline
- Before executing the certificate to the seller.
- Fee
- No NTTC application fee stated.
- Filing agency
- New Mexico Taxation and Revenue Department
- Frequency
- Transaction/relationship-specific
- How to comply
- Confirm the current NTTC type in TAP/FYI-204 and execute it to the seller for qualifying transactions.
- Official form or portal
- TAP — NTTC; Form ACD-31050 if paper process is used.
Applies to: A qualifying 501(c)(3) seeking an NTTC-supported seller deduction for eligible tangible personal property.
- Type 9 does not cover every nonprofit purchase or every service; other deductions/types have different conditions.
- Using the wrong NTTC can invalidate the seller’s deduction and create GRT liability.
Verification in progress. Safe approach: TRD’s nonprofit quick guide identifies Type 9 for qualifying 501(c)(3) tangible-personal-property purchases, but the guide is older than the research date; use the live NTTC/TAP classification before relying on the type. Unresolved: Confirm the current Type 9 classification in FYI-204/TAP before publishing the type as an unqualified current operational instruction. Why the official evidence is insufficient: The current NTTC landing page does not restate the Type 9 nonprofit rule, and the Type 9 statement comes from an older official quick guide. Needed to resolve: New Mexico Taxation and Revenue Department Risk if this is treated as settled: Publishing a categorical rule could create either a false duty or a missed filing/coverage/asset restriction.
Last verified: 2026-08-09
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Mexico Taxation and Revenue Department and 2 more
View official sources (3)
A nonprofit with taxable activity is not excused from TRD registration by federal exemption. Obtain the NMBTIN and manage applicable accounts through TAP.
- Deadline
- Before the first required state tax filing or tax-account transaction.
- Fee
- No general tax-registration fee stated.
- Filing agency
- New Mexico Taxation and Revenue Department
- Frequency
- Initial, then ongoing account maintenance
- How to comply
- Register through TAP/TRD and activate only applicable tax programs.
- Official form or portal
- Taxpayer Access Point (TAP).
Applies to: A nonprofit with taxable GRT, wage withholding, corporate tax, NTTC or other New Mexico tax-account needs.
- A nonprofit with only exempt receipts may have fewer tax-account obligations, but employer or other taxable activity can independently trigger registration.
- Failure to register/file can cause improper returns, penalties and interest; registration does not make every receipt taxable.
Last verified: 2026-08-09
Official sources: New Mexico Taxation and Revenue Department and 2 more
View official sources (3)
A nonprofit seller must separate exempt mission receipts from taxable unrelated or otherwise taxable sales. TRD’s special-event guidance requires sellers with taxable New Mexico receipts to use the state tax registration/reporting system.
- Deadline
- Before/with the taxable event and applicable tax period.
- Fee
- Tax based on taxable receipts and location.
- Filing agency
- New Mexico Taxation and Revenue Department
- Frequency
- Event-triggered and periodic tax filing
- How to comply
- Register if required, use the correct location code/rate, and file/pay GRT through TAP.
- Official form or portal
- TAP; Special Events and Vendors guidance.
Applies to: A nonprofit selling taxable goods or services at a New Mexico special event or other location.
- A fundraising purpose alone does not prove the receipts are exempt; the § 7-9-29 and unrelated-business analysis still controls.
- Unreported taxable event sales can create tax, penalty and interest exposure.
Last verified: 2026-08-09
Official sources: New Mexico Taxation and Revenue Department and 2 more
View official sources (3)
New Mexico GRT rates vary by location because state, county and municipal components are combined; use TRD’s location-code/rate tools for the place to which receipts are sourced.
- Deadline
- For each taxable reporting period/location.
- Fee
- Rate varies by location and effective period.
- Filing agency
- New Mexico Taxation and Revenue Department
- Frequency
- Ongoing
- How to comply
- Determine sourcing/location code and current rate through TRD tools and file through TAP.
- Official form or portal
- TRD Gross Receipts Tax rate/location tools; TAP.
Applies to: A nonprofit with taxable New Mexico gross receipts.
- This is state-administered GRT with local rate components; do not generalize one city’s rate statewide.
- Using the wrong location code or rate can produce underpayment/overpayment and local distribution errors.
Last verified: 2026-08-09
Official sources: New Mexico Taxation and Revenue Department and 1 more
View official sources (2)
TRD excludes qualifying federally exempt religious, educational and benevolent organizations from ordinary corporate income/franchise tax treatment, but unrelated business income taxable under federal law remains subject to New Mexico tax treatment.
- Deadline
- For each tax year in which a filing is required.
- Fee
- Tax depends on taxable income; no exemption filing fee stated.
- Filing agency
- New Mexico Taxation and Revenue Department
- Frequency
- Annual when applicable
- How to comply
- Determine whether unrelated business income or another taxable corporate item requires a New Mexico corporate return.
- Official form or portal
- TAP; Corporate Income and Franchise Tax filing resources.
Applies to: A federally exempt nonprofit corporation with New Mexico corporate-tax nexus or unrelated business income.
- Keep corporate income/franchise tax separate from gross receipts tax.
- Assuming every nonprofit always has zero state corporate filing can produce missed tax returns; filing ordinary franchise tax without considering exemption can overstate duties.
- Utah state income tax exemption required in some cases
- Kentucky state income tax exemption required
Last verified: 2026-08-09
Official sources: New Mexico Taxation and Revenue Department and 1 more
View official sources (2)
Closing or dissolving the corporation does not automatically close every TRD account. Use the TRD closure process for the applicable tax programs after final returns/payments.
- Deadline
- After final taxable activity and required final returns.
- Fee
- No general closure fee stated.
- Filing agency
- New Mexico Taxation and Revenue Department
- Frequency
- One time per closing account
- How to comply
- Use TRD/TAP closure instructions and file final returns.
- Official form or portal
- TRD Close My Business; TAP.
Applies to: A nonprofit ending New Mexico taxable business or employer activity.
- Corporate dissolution, NMDOJ charity closure, UI and local business-license closure are separate.
- Open tax accounts can continue to generate filing notices, estimated liabilities and penalties.
Last verified: 2026-08-09
Official sources: New Mexico Taxation and Revenue Department and 1 more
View official sources (2)
Local requirements
Applies when the organization operates in a city that licenses business activity. Albuquerque expressly requires nonprofits to hold a city business license and renew it annually, and that rule is Albuquerque only. Whether New Mexico has any statewide general business license, or any statewide nonprofit exemption from one, could not be established from an affirmative current source, so that entry stays VERIFICATION IN PROGRESS rather than being answered in either direction.
Albuquerque’s current FAQ expressly says nonprofits must apply for a city business license. As of July 1, 2026 the published annual business-license fee is $36.75 per location, with separate fire fees as applicable.
- Deadline
- Before becoming operational; annual renewal before expiration under city instructions.
- Fee
- $36.75 annual business-license fee per location as of July 1, 2026; separate fire fees may apply.
- Filing agency
- City of Albuquerque Planning Department
- Frequency
- Annual
- How to comply
- Apply through ABQ-PLAN after obtaining required state tax registration information and complete zoning review.
- Official form or portal
- ABQ-PLAN — Business License.
Applies to: A nonprofit operating a covered business location/activity inside the City of Albuquerque.
- This is an Albuquerque local requirement and must not be generalized statewide.
- Operating without the local license or allowing it to lapse can lead to city penalties; late renewal can accrue daily penalties under the current FAQ.
Last verified: 2026-08-09
Official source: City of Albuquerque Planning Department — Business License FAQs
View official source
Reviewed statewide sources establish tax registration and activity-specific licensing but did not provide an affirmative current statewide statement that every nonprofit must obtain, or is exempt from, one universal general business license.
- Deadline
- Before publishing a statewide general-business-license statement.
- Fee
- No universal statewide fee confirmed.
- Filing agency
- New Mexico Secretary of State
- Responsible party
- New Mexico Secretary of State; New Mexico Taxation and Revenue Department
- Frequency
- Not established
- How to comply
- Use state tax/activity registrations that actually apply and screen local licensing where the nonprofit operates.
- Official form or portal
- SOS Business Services; TAP; local business-license systems.
Applies to: An ordinary nonprofit asking whether a universal statewide general business license exists apart from tax/account/activity registrations.
- Albuquerque’s business license is local only; Santa Fe/local rules must remain local.
- An invented statewide license creates a false duty; an unsupported “no license” statement can cause missed local or activity-specific licensing.
Verification in progress. Safe approach: Reviewed statewide sources establish tax registration and activity-specific licensing but did not provide an affirmative current statewide statement that every nonprofit must obtain, or is exempt from, one universal general business license. Unresolved: Obtain affirmative statewide confirmation before publishing an unqualified “no statewide general business license” statement. Why the official evidence is insufficient: A material statewide negative cannot be based only on the absence of a general-license form in the reviewed state systems. Needed to resolve: New Mexico Secretary of State; New Mexico Taxation and Revenue Department Risk if this is treated as settled: Publishing a categorical rule could create either a false duty or a missed filing/coverage/asset restriction.
- Colorado local business license required in some cases
- Washington local business license required in some cases
Last verified: 2026-08-09
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Mexico Secretary of State, Business Services and 2 more
View official sources (3)
Property tax
Applies when the organization owns or uses property in New Mexico. The exemption is use-based under the constitution and the Property Tax Code, so federal section 501(c)(3) recognition on its own never establishes it. Timing is statewide and short: the claim goes in no later than 30 days after the assessor mails the notice of valuation, and a loss of eligibility or a change of ownership is reported by the last day of February following the year of the change. The evidence and the form are county business, and the Santa Fe County application is included as a representative illustration of the direct, immediate, primary and substantial use standard rather than as a statewide procedure.
Article VIII, Section 3 of the New Mexico Constitution exempts qualifying church property not used for commercial purposes and property used for educational or charitable purposes. County assessor administration focuses on actual qualifying ownership/use, not federal status alone.
- Deadline
- Claim within the statutory/local claim period when exemption is first sought or eligibility changes.
- Fee
- No statewide exemption-claim fee established; local procedures vary.
- Filing agency
- County assessor for the property
- Responsible party
- County assessor for the property; New Mexico Taxation and Revenue Department, Property Tax Division
- Frequency
- Initial/continuing subject to eligibility changes
- How to comply
- File the prescribed exemption claim/evidence with the county assessor.
- Official form or portal
- County assessor non-governmental/charitable exemption claim.
Applies to: A nonprofit owning or using real or personal property in New Mexico and seeking property-tax exemption.
- Commercial, rental, mixed or nonqualifying use can defeat or limit exemption even when proceeds support charity.
- Failure to timely claim or prove qualifying use can leave property taxable for the year and require protest/appeal.
- Colorado property tax exemption required in some cases
- New Jersey property tax exemption required
Last verified: 2026-08-09
Official sources: New Mexico Secretary of State and 3 more
View official sources (4)
Current law requires the exemption claim no later than 30 days after the county assessor mails the notice of valuation. Once allowed, the assessor generally continues the exemption without a new annual claim if eligibility has not changed.
- Deadline
- No later than 30 days after the notice of valuation is mailed.
- Fee
- $0 state fee established; local form procedure.
- Filing agency
- County assessor for the property
- Frequency
- Initial, then continuing while unchanged
- How to comply
- Submit the assessor-prescribed proof/form within the claim window.
- Official form or portal
- County assessor exemption claim.
Applies to: A property owner first claiming a qualifying non-governmental exemption or whose eligibility is not already carried forward.
- This timing is from the current amended statute; old assessor forms should not override a later statutory rule.
- A late or unsupported claim can leave the property on the taxable roll; protest rights depend on current procedure.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 2 more
View official sources (3)
Current § 7-38-17 requires notice to the assessor by the last day of February following the year in which eligibility or ownership changed.
- Deadline
- Last day of February following the year of the eligibility/ownership change.
- Fee
- No statewide fee stated.
- Filing agency
- County assessor for the property
- Frequency
- Event-triggered
- How to comply
- Notify the county assessor using the prescribed local/statutory process.
- Official form or portal
- County assessor change notice/process.
Applies to: An owner of property whose previously allowed non-governmental exemption loses eligibility or changes ownership.
- The separate § 7-38-8.1 reporting/valuation system for nongovernmental exempt property should also be screened.
- Failure to report can cause incorrect exemption and later tax/penalty corrections.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 2 more
View official sources (3)
Santa Fe County’s official exemption form explains that charitable use must be direct, immediate, primary and substantial and benefit an indefinite class of persons in need; commercial thrift/gift-shop or rental use is not made charitable merely because proceeds support charity.
- Deadline
- Follow the current statutory claim deadline and assessor instructions.
- Fee
- Local fee not stated.
- Filing agency
- Santa Fe County Assessor
- Frequency
- Initial/change-driven
- How to comply
- File the county assessor form and evidence of qualifying use.
- Official form or portal
- Santa Fe County Non-Governmental Property Tax Exemption Application.
Applies to: A nonprofit property owner using Santa Fe County as a representative local implementation example.
- The 2024 form is retained only as a representative local use-analysis source; current statewide statutory timing controls where the form is stale.
- Unsupported or mixed/commercial use can cause denial or partial taxation.
Last verified: 2026-08-09
Official sources: Santa Fe County Assessor and 3 more
View official sources (4)
Employment
Applies once the organization pays anyone, and these eleven entries turn on different tests at different agencies. Unemployment coverage attaches at $450 of wages in a calendar quarter or one worker in portions of 20 weeks, which is not the four-worker nonprofit rule some other states use, and coverage is a separate question from how the employer finances it. Wage withholding registration, quarterly wage reporting and new hire reporting within 20 days each run on their own clock. Workers compensation uses a three-worker baseline, and its application to an incorporated nonprofit with one or two workers is still being confirmed, so that entry stays qualified; the $4.80 quarterly assessment per covered employee is separate from the insurance itself. The Healthy Workplaces Act is New Mexico specific: paid sick leave accrues at one hour per 30 hours worked, use is capped at 64 hours in a 12 month period, and the notice, poster and rehire restoration duties come with it. The statewide minimum wage is $12.00 an hour, and a city may set a higher one.
An employer that withholds federal income tax from employee wages generally must withhold New Mexico income tax, register with TRD and file Form TRD-41414.
- Deadline
- Before the first required withholding return/payment.
- Fee
- Tax withheld varies; no registration fee stated.
- Filing agency
- New Mexico Taxation and Revenue Department
- Frequency
- Periodic payroll tax reporting
- How to comply
- Register for an NMBTIN/TAP account and file Form TRD-41414 electronically under current mandates.
- Official form or portal
- TAP; Form TRD-41414 Wage Withholding Tax Return.
Applies to: A nonprofit employer paying wages subject to New Mexico withholding.
- Limited statutory exceptions apply to specified nonresident, military and tribal wages; nonprofit status itself is not a broad wage-withholding exemption.
- Failure to register, withhold, file or pay can cause tax, penalty and interest liability.
Last verified: 2026-08-09
Official sources: New Mexico Taxation and Revenue Department and 2 more
View official sources (3)
New Mexico’s employer test is met if wages of at least $450 are paid in a calendar quarter or at least one individual performs employment in part of a day in each of 20 calendar weeks in the current or preceding year. Qualifying 501(c)(3)-type nonprofit employment is generally covered subject to statutory church/religious exclusions.
- Deadline
- When either coverage test is first met.
- Fee
- UI contribution rate or reimbursement liability varies.
- Filing agency
- New Mexico Department of Workforce Solutions
- Frequency
- Continuous after coverage attaches, subject to law
- How to comply
- Register the employer with DWS and maintain the UI account.
- Official form or portal
- DWS UI Employer Registration portal.
Applies to: A New Mexico nonprofit employer paying wages for covered employment.
- Churches/conventions/associations and specified organizations operated primarily for religious purposes, ministers and members of religious orders have statutory exclusions. No four-worker nonprofit threshold was found in the controlling New Mexico rule used here.
- Failure to register/report can cause assessments, penalties and benefit-charge liability.
- Utah unemployment insurance required in some cases
- Hawaii unemployment insurance required
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 3 more
View official sources (4)
Covered employers register with DWS through the UI system and file required quarterly wage/contribution or reimbursement reports.
- Deadline
- At the point coverage attaches; quarterly reports thereafter.
- Fee
- Contribution/reimbursement amounts vary.
- Filing agency
- New Mexico Department of Workforce Solutions
- Frequency
- Quarterly after registration
- How to comply
- Register online and file through the DWS UI employer portal.
- Official form or portal
- DWS UI Employer Registration / Unemployment Insurance Tax portal.
Applies to: A nonprofit that becomes a covered employer for unemployment insurance.
- The UI account is separate from TRD wage withholding and the New Hire Directory.
- Late registration or quarterly reports can trigger estimated assessments, penalties and interest.
Last verified: 2026-08-09
Official sources: New Mexico Department of Workforce Solutions and 2 more
View official sources (3)
New Mexico permits qualifying nonprofit employers to use a reimbursable method instead of ordinary contributions, subject to election and account rules. Current accessible official sources do not cleanly resolve every initial-election deadline/minimum-duration branch for a new nonprofit.
- Deadline
- Election timing depends on current DWS rule/status; confirm before the intended effective year.
- Fee
- Reimbursement equals attributable benefit charges under applicable law; security may apply in some circumstances.
- Filing agency
- New Mexico Department of Workforce Solutions
- Frequency
- Election-based; quarterly reimbursement reporting
- How to comply
- Request/elect reimbursable status through DWS using the current UI account process.
- Official form or portal
- DWS UI employer account; reimbursement election process.
Applies to: A nonprofit organization eligible under New Mexico UI law to pay in lieu of contributions.
- Current NMAC clearly recognizes nonprofit reimbursable accounts and group accounts, but the older handbook is not sufficient alone to state every election timing/minimum-duration rule as current.
- An untimely or invalid election can leave the organization contribution-rated for the period and create unexpected benefit-charge exposure.
Verification in progress. Safe approach: New Mexico permits qualifying nonprofit employers to use a reimbursable method instead of ordinary contributions, subject to election and account rules. Current accessible official sources do not cleanly resolve every initial-election deadline/minimum-duration branch for a new nonprofit. Unresolved: Confirm the current DWS election deadline, effective date, minimum commitment period and any security requirement before publishing a detailed election calendar. Why the official evidence is insufficient: The current accessible rule materials confirm reimbursement but did not yield one clean current statement of all initial-election timing and minimum-duration rules for ordinary nonprofit employers. Needed to resolve: New Mexico Department of Workforce Solutions Risk if this is treated as settled: Publishing a categorical rule could create either a false duty or a missed filing/coverage/asset restriction.
Last verified: 2026-08-09
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Mexico State Records Center and Archives and 2 more
View official sources (3)
WCA’s general guidance says employers with three or more employees must carry workers’ compensation and part-time/seasonal workers count. A separate current Employer Compliance page also says any incorporated business may be subject, creating a material unresolved branch for an incorporated nonprofit with fewer than three workers.
- Deadline
- Before the first day on which mandatory coverage applies.
- Fee
- Insurance premium varies; separate quarterly assessment applies.
- Filing agency
- New Mexico Workers’ Compensation Administration
- Frequency
- Continuous while covered
- How to comply
- Obtain a compliant workers’ compensation policy and verify sub-three-worker incorporated status with WCA when relevant.
- Official form or portal
- WCA Employer Compliance resources; insurance carrier.
Applies to: A New Mexico nonprofit corporation with employees.
- Construction has additional coverage rules. The sub-three-worker incorporated nonprofit branch is not safely resolved by the generic three-worker headline alone.
- Failure to carry required coverage can lead to enforcement, penalties and uninsured-employer liability.
Verification in progress. Safe approach: WCA’s general guidance says employers with three or more employees must carry workers’ compensation and part-time/seasonal workers count. A separate current Employer Compliance page also says any incorporated business may be subject, creating a material unresolved branch for an incorporated nonprofit with fewer than three workers. Unresolved: Obtain controlling WCA/statutory confirmation for an incorporated nonprofit with one or two workers before publishing a categorical coverage result. Why the official evidence is insufficient: WCA’s current general FAQ states the three-worker threshold, while the Employer Compliance page separately lists “any ... incorporated business” subject to possible exceptions. The nonprofit-corporation result below three workers is not explicitly reconciled. Needed to resolve: New Mexico Workers’ Compensation Administration Risk if this is treated as settled: Publishing a categorical rule could create either a false duty or a missed filing/coverage/asset restriction.
Last verified: 2026-08-09
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Mexico Workers’ Compensation Administration and 1 more
View official sources (2)
For the current July 1, 2025 through June 30, 2028 period, the assessment is $4.80 per covered employee: $2.55 employer share and $2.25 employee share. It is separate from the insurance premium.
- Deadline
- Quarterly for covered employees, using the current TRD filing.
- Fee
- $4.80 total per covered employee ($2.55 employer + $2.25 employee) for the current rate period.
- Filing agency
- New Mexico Taxation and Revenue Department
- Responsible party
- New Mexico Taxation and Revenue Department; New Mexico Workers’ Compensation Administration
- Frequency
- Quarterly
- How to comply
- File/pay through TRD/TAP using the current workers’ compensation fee return/reporting workflow.
- Official form or portal
- TAP; current workers’ compensation fee return/report.
Applies to: An employer and employee covered by the New Mexico Workers’ Compensation Act.
- The scheduled assessment shares change after June 30, 2028; do not freeze the current amount beyond its rate period.
- Failure to file/pay can generate tax-program penalties/interest; payment of the assessment does not create insurance coverage.
Last verified: 2026-08-09
Official sources: New Mexico Taxation and Revenue Department and 2 more
View official sources (3)
Report newly hired and rehired full-time, part-time and temporary employees to the New Mexico New Hire Directory within 20 days. A rehire includes return after 60 days or more of separation, furlough, layoff, unpaid leave or termination under current portal guidance.
- Deadline
- Within 20 days of hire or qualifying rehire.
- Fee
- No filing fee stated.
- Filing agency
- New Mexico New Hire Directory
- Responsible party
- New Mexico New Hire Directory / New Mexico Department of Workforce Solutions
- Frequency
- Per hire/rehire
- How to comply
- Report through the New Mexico New Hire Directory.
- Official form or portal
- New Mexico New Hire Directory.
Applies to: A nonprofit employer hiring or rehiring employees in New Mexico.
- The 60-day rehire description is operational guidance from the current state-designated portal.
- Failure to report can trigger statutory enforcement and impairs child-support/new-hire matching.
Last verified: 2026-08-09
View official source
The Healthy Workplaces Act generally covers private employers and requires paid sick leave to accrue at least one hour for every 30 hours worked, subject to statutory exclusions.
- Deadline
- Accrual begins with covered employment; leave is administered continuously.
- Fee
- No state filing fee.
- Filing agency
- New Mexico Department of Workforce Solutions
- Frequency
- Ongoing
- How to comply
- Track accrual/use in payroll or an equivalent compliant system and provide required notices.
- Official form or portal
- DWS Healthy Workplaces Act resources.
Applies to: Private New Mexico employers, including private nonprofit employers, and their covered employees.
- Some workers/entities are excluded by statute; nonprofit status is not a general exclusion.
- Failure to provide/track leave can lead to DWS claims, damages and penalties.
Last verified: 2026-08-09
Official sources: New Mexico Department of Workforce Solutions and 1 more
View official sources (2)
Covered employees may use up to 64 hours of earned sick leave in a 12-month period. Accrued leave generally carries over, while compliant frontloading can satisfy accrual administration subject to the Act.
- Deadline
- Each employer-defined 12-month period and at year transition.
- Fee
- No state fee.
- Filing agency
- New Mexico Department of Workforce Solutions
- Frequency
- Annual/continuous
- How to comply
- Maintain accrual/use records and apply carryover or a compliant frontload method.
- Official form or portal
- DWS Healthy Workplaces Act FAQs.
Applies to: A covered private nonprofit employer under the Healthy Workplaces Act.
- The 64-hour figure is an annual use limit, not a statement that all accrual above it is automatically forfeited.
- Improper caps, lost carryover or deficient records can result in wage/leave claims.
Last verified: 2026-08-09
Official source: New Mexico Department of Workforce Solutions — Healthy Workplaces Act FAQs
View official source
Employers must provide the Healthy Workplaces Act notice/posting information and comply with the Act’s rehire-restoration rule when an employee returns within the statutory period.
- Deadline
- Notice at employment/required posting; restoration at qualifying rehire.
- Fee
- No filing fee.
- Filing agency
- New Mexico Department of Workforce Solutions
- Frequency
- Continuous/event-triggered
- How to comply
- Use the current DWS 2026 paid-sick-leave poster/notice and payroll records.
- Official form or portal
- 2026 Healthy Workplaces Act poster; DWS HWA FAQs.
Applies to: A covered private nonprofit employer.
- Use the current DWS rehire period and exceptions rather than importing another state’s paid-leave system.
- Missing notice or restoration can support DWS enforcement and employee claims.
Last verified: 2026-08-09
Official sources: New Mexico Department of Workforce Solutions and 1 more
View official sources (2)
The statewide minimum wage is currently $12.00 per hour, and covered nonexempt employees generally receive at least one and one-half times the regular rate for hours over 40 in a workweek. Representative 2026 local screening shows Albuquerque’s city-calculated $11.85 rate is displaced by the higher $12.00 state minimum, while the City of Santa Fe requires a $15.40 living wage beginning March 1, 2026.
- Deadline
- Each payroll period/workweek.
- Fee
- $12.00 per hour statewide minimum; tipped minimum $3.00 where lawful; overtime 1.5× for covered nonexempt work over 40 hours.
- Filing agency
- New Mexico Department of Workforce Solutions
- Frequency
- Ongoing
- How to comply
- Administer payroll under state/federal wage rules and check higher local wage laws where the employee works.
- Official form or portal
- DWS Minimum Wage Information; Labor Relations FAQs.
Applies to: A nonprofit employer with employees covered by New Mexico wage-and-hour law.
- Albuquerque, Santa Fe and other localities can use separate local wage rules; the representative city examples must not be generalized statewide.
- Underpayment can lead to back wages, damages and penalties.
Last verified: 2026-08-09
Official sources: New Mexico Department of Workforce Solutions and 3 more
View official sources (4)
Gaming
Applies only when the organization actually runs the activity, and New Mexico has two separate gaming statutes that share almost nothing. Under the Bingo and Raffle Act a qualified organization can stay outside licensing only within a narrow allowance of one bingo occasion or one raffle in any three consecutive calendar months and no more than four occasions in a calendar year. Beyond that the operator license costs $200, a raffle with an individual prize over $75,000 needs at least 10 days notice to the Gaming Control Board, the tax is 0.5 percent, and quarterly accounting reports are due separately from the tax. The Gaming Control Act branch is a different system for qualifying fraternal and veterans organizations only, with a 15 machine cap, a 10 percent tax on net take and a requirement to distribute at least 20 percent of the statutory balance for charitable or educational purposes. It is not authority for ordinary section 501(c)(3) fundraising, and federal status is never authority for an unlicensed casino night. Two questions here are unresolved and stay that way: whether raffle tickets may be sold online, and what happens when gaming and alcohol are combined at the same event.
The Act/Gaming Control Board uses a “qualified organization” eligibility test. Current GCB guidance includes bona fide organization criteria, continuous existence in New Mexico for at least two years, and federal 501(c) status for the charitable-organization branch.
- Deadline
- Before the first bingo/raffle license application or exempt occasion.
- Fee
- No eligibility-classification fee; licensing fee applies when required.
- Filing agency
- New Mexico Gaming Control Board
- Frequency
- Continuous eligibility
- How to comply
- Document the qualifying organization type/existence and use the GCB licensing/exemption path that applies.
- Official form or portal
- GCB bingo/raffle licensing resources.
Applies to: A nonprofit intending to conduct bingo or raffles under the New Mexico Bingo and Raffle Act.
- Different qualified-organization categories may satisfy different statutory branches; federal 501(c)(3) is not the only possible organizational category under the Act.
- An ineligible organization cannot lawfully rely on the charitable bingo/raffle authorization.
Last verified: 2026-08-09
Official sources: New Mexico Gaming Control Board and 1 more
View official sources (2)
Current GCB guidance describes the statutory exemption as one bingo occasion or one raffle in any three consecutive calendar months, with no more than four occasions per calendar year.
- Deadline
- Before each proposed exempt occasion.
- Fee
- No license fee for the exempt branch when all statutory conditions are met.
- Filing agency
- New Mexico Gaming Control Board
- Frequency
- Per occasion/calendar year
- How to comply
- Document the event dates and every exemption condition before proceeding without a license.
- Official form or portal
- GCB Bingo and Raffle FAQs.
Applies to: A qualified organization relying on the Bingo and Raffle Act’s limited-occasion exemption instead of a license.
- Exempt occasion does not waive special high-prize notice, tax or other applicable conditions unless the governing provision says so.
- Exceeding the frequency or another exemption condition can convert the activity into unlicensed gaming.
Last verified: 2026-08-09
Official sources: New Mexico Gaming Control Board and 1 more
View official sources (2)
A qualified organization uses the Gaming Control Board operator licensing process. Current 2026 15.4.2 NMAC materials state a $200 initial/renewal fee for the applicable organization license.
- Deadline
- Before licensed bingo/raffle operations; renew as required by the license cycle.
- Fee
- $200 initial/renewal organization operator license fee.
- Filing agency
- New Mexico Gaming Control Board
- Frequency
- License-cycle based
- How to comply
- Apply through the current GCB licensing process and maintain the license/premises approvals.
- Official form or portal
- GCB Licensure — Bingo and Raffle Organization Application.
Applies to: A qualified organization conducting bingo/raffles outside the statutory limited-occasion exemption or otherwise requiring licensure.
- Local zoning/fire/building conditions for premises remain separate; the limited statutory exemption can apply only when all its conditions are satisfied.
- Unlicensed activity can trigger gaming enforcement and jeopardize lawful use of proceeds.
Last verified: 2026-08-09
Official sources: New Mexico Gaming Control Board and 2 more
View official sources (3)
Current GCB guidance imposes a special notice/reporting branch for an individual raffle prize over $75,000: prior notice at least 10 days before the raffle and specified winner information after the drawing.
- Deadline
- At least 10 days before the raffle; winner information after the raffle as required.
- Fee
- No separate notice fee stated.
- Filing agency
- New Mexico Gaming Control Board
- Frequency
- Per high-value raffle
- How to comply
- Submit the special raffle notice/winner information to GCB under current instructions.
- Official form or portal
- GCB high-value raffle notice process.
Applies to: A qualified organization conducting a raffle with an individual prize whose value exceeds $75,000.
- The threshold is an individual prize over $75,000, not aggregate annual raffle proceeds.
- Omitting the notice/report can create gaming compliance violations even if the organization is otherwise qualified.
Last verified: 2026-08-09
Official sources: New Mexico Gaming Control Board and 1 more
View official sources (2)
TRD currently states the bingo and raffle tax is 0.5% of gross receipts and is reported quarterly.
- Deadline
- April 25, July 25, October 25 and January 25 for the respective quarters.
- Fee
- 0.5% of covered gross receipts.
- Filing agency
- New Mexico Taxation and Revenue Department
- Frequency
- Quarterly
- How to comply
- File/pay through the current TRD bingo/raffle tax workflow.
- Official form or portal
- TRD Bingo and Raffle Tax filing resources.
Applies to: A bingo/raffle operator subject to the state bingo and raffle tax.
- A 2026 proposal to increase this tax was screened but is not treated as law; current TRD guidance still states 0.5%.
- Late tax/reporting can create tax, penalty and interest liability independent of gaming licensure.
Last verified: 2026-08-09
Official sources: New Mexico Taxation and Revenue Department and 1 more
View official sources (2)
Current 15.4.10 NMAC requires quarterly reports and supporting gaming accounting records in addition to the separate TRD tax return.
- Deadline
- Quarterly: April 25, July 25, October 25 and January 25 under the current rule.
- Fee
- No separate GCB report fee stated.
- Filing agency
- New Mexico Gaming Control Board
- Frequency
- Quarterly
- How to comply
- File the prescribed GCB quarterly report and preserve source records.
- Official form or portal
- GCB quarterly bingo/raffle accounting report.
Applies to: A licensed bingo/raffle organization subject to GCB accounting rules.
- This GCB report is separate from the TRD 0.5% bingo/raffle tax filing even when dates align.
- Missing records/reports can support licensing discipline and enforcement.
Last verified: 2026-08-09
Official sources: New Mexico Gaming Control Board and 1 more
View official sources (2)
Current official GCB materials address raffle conduct and unauthorized internet gambling generally but do not provide a sufficiently specific current rule to classify ordinary nonprofit online raffle ticket sales in all circumstances.
- Deadline
- Before offering or selling raffle tickets online.
- Fee
- Unknown; depends on authorized activity/license.
- Filing agency
- New Mexico Gaming Control Board
- Frequency
- Campaign-specific
- How to comply
- Obtain current GCB confirmation for the proposed electronic ticket workflow.
- Official form or portal
- GCB licensing/legal resources.
Applies to: A qualified organization considering internet/electronic raffle ticket sales.
- Do not infer permission from silence or from general electronic payment capability.
- An incorrect assumption can convert fundraising into unlawful gaming or unnecessarily prohibit a lawful method.
Verification in progress. Safe approach: Current official GCB materials address raffle conduct and unauthorized internet gambling generally but do not provide a sufficiently specific current rule to classify ordinary nonprofit online raffle ticket sales in all circumstances. Unresolved: Obtain a current written GCB interpretation or specific rule/portal instruction before publishing a yes/no online ticket-sale rule. Why the official evidence is insufficient: Current official sources reviewed do not directly resolve all ordinary nonprofit online raffle ticket-sale configurations. Needed to resolve: New Mexico Gaming Control Board Risk if this is treated as settled: Publishing a categorical rule could create either a false duty or a missed filing/coverage/asset restriction.
Last verified: 2026-08-09
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Mexico Gaming Control Board and 1 more
View official sources (2)
The Bingo and Raffle Act supplies limited nonprofit bingo/raffle authority; it does not create a general charitable casino-night exception. Gaming outside a specific statutory authorization/license remains subject to New Mexico gaming/gambling law.
- Deadline
- Before offering any casino-style charitable gaming.
- Fee
- License/authorization-dependent.
- Filing agency
- New Mexico Gaming Control Board
- Frequency
- Event-triggered
- How to comply
- Identify a specific statutory gaming authorization and obtain required GCB approvals before the event.
- Official form or portal
- GCB Statutes and Regulations / Licensure.
Applies to: A nonprofit considering casino-style gambling, card games or other gaming outside the Bingo and Raffle Act.
- Narrow nonprofit/fraternal/veterans branches under other gaming law must be analyzed separately and are not a general 501(c)(3) permission.
- Unauthorized gambling can trigger gaming and criminal enforcement.
Last verified: 2026-08-09
Official sources: New Mexico Gaming Control Board and 1 more
View official sources (2)
Current gaming rules impose licensed-premises and local zoning/fire/building constraints, but the reviewed official gaming materials do not supply one safe statewide sentence resolving every alcohol-premises combination.
- Deadline
- Before selecting the premises or serving/selling alcohol at the gaming event.
- Fee
- Gaming and liquor fees depend on licenses/permits.
- Filing agency
- New Mexico Gaming Control Board
- Responsible party
- New Mexico Gaming Control Board; New Mexico Regulation and Licensing Department, Alcoholic Beverage Control Division; local authorities
- Frequency
- Per event/premises
- How to comply
- Confirm the premises and liquor authorization with the relevant regulators before the event.
- Official form or portal
- GCB premises rules; applicable ABC liquor permit/license through NM-PLUS.
Applies to: A nonprofit proposing bingo/raffle activity on premises where alcohol is sold, served or licensed.
- Local zoning/fire/building approvals can also apply.
- A gaming license does not authorize alcohol, and a liquor permit does not authorize prohibited gaming.
Verification in progress. Safe approach: Current gaming rules impose licensed-premises and local zoning/fire/building constraints, but the reviewed official gaming materials do not supply one safe statewide sentence resolving every alcohol-premises combination. Unresolved: Confirm the specific Alcoholic Beverage Control permit/license branch for any event combining charitable gaming and alcohol. Why the official evidence is insufficient: Current GCB and ABC materials establish separate gaming and liquor authority but do not provide one universal permit branch for every nonprofit gaming event involving alcohol. Needed to resolve: New Mexico Gaming Control Board; New Mexico Regulation and Licensing Department, Alcoholic Beverage Control Division; local authorities Risk if this is treated as settled: Publishing a categorical rule could create either a false duty or a missed filing/coverage/asset restriction.
Last verified: 2026-08-09
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Mexico Gaming Control Board and 2 more
View official sources (3)
The Gaming Control Act nonprofit-operator branch is limited to qualifying fraternal organizations and qualifying veterans organizations within the statutory definitions, including the pre-January 1, 1997 New Mexico existence conditions. A licensed nonprofit operator must meet the current organizational and membership requirements, may operate no more than 15 licensed gaming machines, and gaming is limited to qualifying members. Ordinary section 501(c)(3) status alone does not create this authorization.
- Deadline
- Before possessing or operating gaming machines or offering Gaming Control Act gaming.
- Fee
- $100 nonprofit gaming-operator license; $100 per gaming machine; additional work-permit, suitability and investigative fees can apply.
- Filing agency
- New Mexico Gaming Control Board
- Frequency
- Initial/renewal and continuous eligibility
- How to comply
- Apply to the Gaming Control Board under the nonprofit gaming-operator licensing rules and supply the required charter, bylaws, good-standing, membership and governance information.
- Official form or portal
- Gaming Control Board nonprofit gaming-operator and gaming-machine licensing process.
Applies to: A New Mexico nonprofit seeking to operate gaming machines under the Gaming Control Act rather than conduct bingo or raffles.
- This is a separate narrow Gaming Control Act system for specified fraternal/veterans organizations; it is not the Bingo and Raffle Act and it is not a general charitable casino-night permission.
- Operating gaming machines without the required Gaming Control Act license or outside the membership/machine limits can trigger gaming enforcement, license discipline and other gambling-law consequences.
Last verified: 2026-08-09
Official sources: New Mexico Gaming Control Board and 4 more
View official sources (5)
A licensed nonprofit gaming operator must maintain the current double-entry accounting and monthly financial-package controls and pay gaming tax equal to 10% of net take. The enacted statute requires payment no later than the 15th day following the reporting month.
- Deadline
- Monthly; gaming tax no later than the 15th day following the reporting month.
- Fee
- 10% of net take, plus any separately applicable licensing fees.
- Filing agency
- New Mexico Gaming Control Board
- Responsible party
- New Mexico Gaming Control Board; New Mexico Taxation and Revenue Department
- Frequency
- Monthly
- How to comply
- Maintain the required financial package/tax transfer account and file/pay the gaming tax through the current state process.
- Official form or portal
- Gaming Control Act nonprofit monthly accounting and gaming-tax process.
Applies to: A licensed nonprofit gaming operator under the New Mexico Gaming Control Act.
- This 10% net-take tax is separate from the 0.5% Bingo and Raffle Tax and uses a different taxable metric and statutory system.
- Late or deficient tax/accounting can create tax liability, penalties and gaming-license discipline.
Last verified: 2026-08-09
Official sources: New Mexico Gaming Control Board / State Records Center and Archives and 2 more
View official sources (3)
After gaming tax, applicable income taxes and allowable gaming expenses, a nonprofit gaming operator must devote at least 20% of the statutory balance of net take to charitable or educational purposes. Current rule requires the required funds to be expended within 120 days after the close of the operator’s fiscal year.
- Deadline
- Distribution obligation is annual; required funds must be expended within 120 days after fiscal-year close.
- Fee
- At least 20% of the statutory post-tax/allowable-expense balance of net take; not a filing fee.
- Filing agency
- New Mexico Gaming Control Board
- Frequency
- Annual
- How to comply
- Calculate the statutory balance, document qualifying charitable/educational expenditures, and retain the records required by gaming rules.
- Official form or portal
- Gaming Control Act accounting/distribution records.
Applies to: A licensed nonprofit gaming operator under the New Mexico Gaming Control Act.
- Do not use older official materials stating a different distribution percentage without confirming they have not been superseded by the current statute/rule.
- Failure to make or document the required distribution can create gaming-license and enforcement exposure.
Last verified: 2026-08-09
Official sources: New Mexico Gaming Control Board / State Records Center and Archives and 2 more
View official sources (3)
Advocacy
Applies when advocacy becomes compensated lobbying or state electoral activity, and the two are separate systems answering to different law. A compensated lobbyist registers in January before the regular session or before covered services begin, at $50 per employer, and updates the registration when the underlying facts change. The three 2026 report dates are year-specific and are not a permanent calendar. Campaign finance is its own state system, the federal section 501(c)(3) candidate prohibition is a third thing again, and how an ordinary section 501(c)(3) is classified under the Campaign Reporting Act depends on the specific activity, so that entry stays VERIFICATION IN PROGRESS. Bills that failed or were postponed in 2026 are not treated as current law anywhere in this guide.
A covered lobbyist registers with the Secretary of State in January before the regular session or before covered services begin, files employer authorization/required information, and pays an annual $50 filing fee for each employer.
- Deadline
- In January before the regular session or before covered lobbying services commence.
- Fee
- $50 per employer per year for compensated lobbyists.
- Filing agency
- New Mexico Secretary of State
- Frequency
- Annual and when a new employer is added
- How to comply
- Register electronically through CFIS and provide each employer’s authorization/information.
- Official form or portal
- CFIS — Lobbyist Registration.
Applies to: An individual employed or retained for compensation to perform covered lobbying for a nonprofit or other employer.
- No registration fee is required for an individual receiving only reimbursement of personal expenses and no other compensation/salary for lobbying.
- Unregistered lobbying can trigger Lobbyist Regulation Act penalties and reporting defects.
Last verified: 2026-08-09
Official sources: New Mexico Secretary of State and 2 more
View official sources (3)
The Lobbyist Regulation Act requires modification/termination reporting when registration facts change or lobbying employment ends; use the electronic SOS system.
- Deadline
- Within the statutory reporting period after the change/termination; use current CFIS instructions.
- Fee
- No separate modification fee stated; adding an employer can trigger the $50 employer fee.
- Filing agency
- New Mexico Secretary of State
- Frequency
- Event-triggered
- How to comply
- Update the CFIS registration/relationship record.
- Official form or portal
- CFIS.
Applies to: A registered lobbyist whose registration facts or employer relationship changes.
- The exact current one-week timing appears in proposed 2026 text but was not established here as current law; do not import it unless current Act/CFIS confirms it.
- Outdated registration can create reporting and enforcement issues.
Last verified: 2026-08-09
Official sources: New Mexico Secretary of State and 2 more
View official sources (3)
The current year-specific SOS schedule lists May 6, 2026 for January 1-May 4 activity; October 7, 2026 for May 5-October 5; and January 15, 2027 for October 6-December 31.
- Deadline
- May 6, 2026; October 7, 2026; January 15, 2027.
- Fee
- No separate report fee stated.
- Filing agency
- New Mexico Secretary of State
- Frequency
- Year-specific reporting cycle
- How to comply
- File through CFIS by the current schedule.
- Official form or portal
- CFIS — Lobbyist Expenditure Reports.
Applies to: A lobbyist or lobbyist employer required to file expenditure reports for the 2026 reporting cycle.
- These dates are 2026-cycle values and must not be reused for later years without re-verification.
- Missed reports can trigger statutory enforcement/penalties.
Last verified: 2026-08-09
Official sources: New Mexico Secretary of State and 1 more
View official sources (2)
New Mexico’s Campaign Reporting Act can create political-committee or independent-expenditure registration/reporting duties depending on the spending/activity. The reviewed current official materials do not support one universal state classification for every ordinary section 501(c)(3) communication.
- Deadline
- Before making covered electoral expenditures or communications.
- Fee
- Fees/thresholds depend on classification; no universal nonprofit fee.
- Filing agency
- New Mexico Secretary of State, Elections Division
- Frequency
- Activity/election-cycle specific
- How to comply
- Use current SOS Campaign Reporting Act/CFIS resources to classify the proposed activity before spending.
- Official form or portal
- CFIS / Candidates and Campaigns resources.
Applies to: A nonprofit considering independent expenditures, ballot-measure spending or other electoral communications in New Mexico.
- Federal section 501(c)(3) candidate-campaign intervention prohibition is separate and independently stricter than state filing classification.
- Misclassification can cause missed campaign registration/reporting; overbroad wording can wrongly imply all advocacy is political-committee activity.
Verification in progress. Safe approach: New Mexico’s Campaign Reporting Act can create political-committee or independent-expenditure registration/reporting duties depending on the spending/activity. The reviewed current official materials do not support one universal state classification for every ordinary section 501(c)(3) communication. Unresolved: Classify the specific expenditure/communication under current Campaign Reporting Act thresholds and committee definitions before publication of scenario-specific guidance. Why the official evidence is insufficient: Current official state materials do not provide one categorical rule classifying every ordinary 501(c)(3) nonprofit’s electoral or ballot activity for state registration/reporting. Needed to resolve: New Mexico Secretary of State, Elections Division Risk if this is treated as settled: Publishing a categorical rule could create either a false duty or a missed filing/coverage/asset restriction.
Last verified: 2026-08-09
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Mexico Secretary of State and 2 more
View official sources (3)
Closure
Closing is a sequence, and the $10 Articles of Dissolution filing is only one step in it. The approval that has to come first is documented rather than assumed: the exact member and nonmember voting provisions could not be read directly in the current official code, so no vote formula is published here. Restricted and charitable assets are a separate question from the corporate filing mechanics and never go to insiders, and the exact current distribution formula is likewise left unresolved rather than guessed. Filing with the Secretary of State does not close the Department of Justice charity registration, and it does not close the tax, unemployment, workers compensation, gaming, advocacy or local accounts either. Each of those is closed on its own.
The Nonprofit Corporation Act uses transaction-specific approval rules for dissolution based on the corporation’s governance structure. The live current-code text was technically restricted during research, so the report does not invent a universal board-only or member-vote formula.
- Deadline
- Before filing Articles of Dissolution or distributing remaining assets.
- Fee
- Approval itself has no filing fee; Articles of Dissolution filing is $10.
- Filing agency
- New Mexico Secretary of State, Business Services
- Responsible party
- New Mexico Secretary of State, Business Services; internal corporate governance
- Frequency
- One time
- How to comply
- Confirm the current Article 8 approval path, adopt the plan/action, and preserve minutes/consents.
- Official form or portal
- Business Filing System — Articles of Dissolution.
Applies to: A domestic New Mexico nonprofit corporation planning voluntary dissolution.
- Member and nonmember corporations can have different approval paths.
- A defective approval can invalidate or challenge dissolution and asset distributions.
Verification in progress. Safe approach: The Nonprofit Corporation Act uses transaction-specific approval rules for dissolution based on the corporation’s governance structure. The live current-code text was technically restricted during research, so the report does not invent a universal board-only or member-vote formula. Unresolved: Verify the current member/nonmember dissolution approval subsections before publishing exact vote formulas. Why the official evidence is insufficient: The current official code text needed to verify each dissolution approval branch could not be directly inspected because the official code site blocked automated access. Needed to resolve: New Mexico Secretary of State, Business Services; internal corporate governance Risk if this is treated as settled: Publishing a categorical rule could create either a false duty or a missed filing/coverage/asset restriction.
Last verified: 2026-08-09
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Mexico Compilation Commission / New Mexico OneSource and 2 more
View official sources (3)
After completing the required corporate approval, file the nonprofit dissolution document through the Secretary of State Business Filing System. The current statutory filing fee is $10.
- Deadline
- After required approval and before treating the corporation as voluntarily dissolved.
- Fee
- $10.
- Filing agency
- New Mexico Secretary of State, Business Services
- Frequency
- One time
- How to comply
- File Articles of Dissolution through the Business Filing System.
- Official form or portal
- Business Filing System — Domestic Nonprofit Articles of Dissolution.
Applies to: A domestic nonprofit that has validly authorized voluntary dissolution.
- Administrative revocation is not the same as voluntary dissolution.
- Without the filing, corporate status remains open; filing alone does not close charity, tax, employer or activity-specific accounts.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 2 more
View official sources (3)
Article 8 requires liabilities to be provided for and preserves conditions/restrictions on assets; charitable/religious/educational or similar assets must be transferred according to the statutory plan/qualifying-purpose rules rather than distributed to directors, officers or members for private benefit.
- Deadline
- Before any final asset distribution.
- Fee
- No separate asset-distribution filing fee established; professional/court costs may vary.
- Filing agency
- New Mexico Department of Justice
- Responsible party
- Internal corporate governance; New Mexico Department of Justice where charitable assets are implicated
- Frequency
- One time
- How to comply
- Inventory restrictions, satisfy liabilities, obtain necessary approvals and transfer remaining charitable assets to qualifying recipients.
- Official form or portal
- Plan of dissolution; governing restrictions; NMDOJ consultation/final filing as applicable.
Applies to: A dissolving New Mexico charitable nonprofit with assets remaining after liabilities.
- Return of conditionally held assets and court/Attorney General involvement can depend on the asset and governing instrument.
- Improper distribution can breach donor restrictions/fiduciary duties and expose recipients/fiduciaries to recovery or enforcement.
Verification in progress. Safe approach: Article 8 requires liabilities to be provided for and preserves conditions/restrictions on assets; charitable/religious/educational or similar assets must be transferred according to the statutory plan/qualifying-purpose rules rather than distributed to directors, officers or members for private benefit. Unresolved: Verify current § 53-8-48 text and any NMDOJ dissolution notice/final-account requirement for restricted assets. Why the official evidence is insufficient: The controlling current § 53-8-48 text could not be directly inspected from the official code site during this pass, so exact distribution order language should be human-confirmed before public quotation. Needed to resolve: Internal corporate governance; New Mexico Department of Justice where charitable assets are implicated Risk if this is treated as settled: Publishing a categorical rule could create either a false duty or a missed filing/coverage/asset restriction.
Last verified: 2026-08-09
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Mexico Compilation Commission / New Mexico OneSource and 1 more
View official sources (2)
Corporate dissolution and NMDOJ charitable registration are separate systems. The reviewed NMDOJ materials establish annual registration/reporting but did not provide a sufficiently clear current public final/termination workflow to state one exact closure form or deadline.
- Deadline
- At/after cessation and before leaving the charity account open indefinitely.
- Fee
- No closure fee confirmed.
- Filing agency
- New Mexico Department of Justice, Charities Unit
- Frequency
- One time
- How to comply
- Contact/use NM-COROS to complete the current final/termination process and submit any required final annual material.
- Official form or portal
- NM-COROS; NMDOJ Charities Unit.
Applies to: A registered charity that dissolves or ceases New Mexico charitable operations.
- Restricted charitable assets may require additional Attorney General review independent of account closure.
- An open charity account can remain delinquent even after the corporation dissolves.
Verification in progress. Safe approach: Corporate dissolution and NMDOJ charitable registration are separate systems. The reviewed NMDOJ materials establish annual registration/reporting but did not provide a sufficiently clear current public final/termination workflow to state one exact closure form or deadline. Unresolved: Obtain current NMDOJ/NM-COROS closure instructions before publishing a form name or exact deadline. Why the official evidence is insufficient: A current official NMDOJ source identifying the exact charity termination/final filing steps and deadline was not found. Needed to resolve: New Mexico Department of Justice, Charities Unit Risk if this is treated as settled: Publishing a categorical rule could create either a false duty or a missed filing/coverage/asset restriction.
Last verified: 2026-08-09
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: New Mexico Department of Justice, Charities Unit and 2 more
View official sources (3)
Articles of Dissolution terminate the corporate filing path but do not automatically close TRD, DWS UI, workers compensation, gaming, lobbying/campaign or local business accounts. Each applicable system needs its own final filing/closure action.
- Deadline
- After final activity in each system and according to each program’s final-return/closure rules.
- Fee
- Program-specific.
- Filing agency
- New Mexico Secretary of State
- Responsible party
- New Mexico Secretary of State; New Mexico Department of Justice; New Mexico Taxation and Revenue Department; New Mexico Department of Workforce Solutions; Workers’ Compensation Administration; Gaming Control Board; local agencies
- Frequency
- One-time per account
- How to comply
- Create a closure checklist and complete each applicable agency’s final return, withdrawal, surrender or account closure.
- Official form or portal
- BFS; NM-COROS; TAP; DWS UI; GCB; CFIS; local portals.
Applies to: A nonprofit ending New Mexico operations with one or more regulatory accounts.
- Only systems actually used by the nonprofit need closure; foreign corporations may withdraw rather than dissolve in New Mexico.
- Open accounts can continue to create reporting, fee, tax or enforcement exposure after the corporation has dissolved.
Last verified: 2026-08-09
Official sources: New Mexico Legislature and 5 more
View official sources (6)
Official Sources
71 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| New Mexico State Records Center and Archives | 11.3.400 NMAC — Unemployment Insurance Tax Administration | https://www.srca.nm.gov/parts/title11/11.003.0400.html | |
| New Mexico State Records Center and Archives | 12.3.3 NMAC — Corporations | https://www.srca.nm.gov/parts/title12/12.003.0003.html | |
| New Mexico Gaming Control Board / State Records Center and Archives | 15.1.10 NMAC — Accounting Controls / Charitable Distribution | https://www.srca.nm.gov/parts/title15/15.001.0010.html | |
| New Mexico Gaming Control Board / State Records Center and Archives | 15.1.5 NMAC — Gaming Operator and Gaming Machine Licenses | https://www.srca.nm.gov/parts/title15/15.001.0005.html | |
| New Mexico Gaming Control Board / State Records Center and Archives | 15.1.8 NMAC — Accounting and Gaming Tax Requirements | https://www.srca.nm.gov/parts/title15/15.001.0008.html | |
| New Mexico Gaming Control Board | 15.4.10 NMAC — Accounting Requirements | https://www.gcb.nm.gov/wp-content/uploads/2026/05/15.4.10-Accounting-Requirements.pdf | |
| New Mexico Gaming Control Board | 15.4.2 NMAC — License Classifications | https://www.gcb.nm.gov/wp-content/uploads/2026/05/15.4.2-License-Classifications.pdf | |
| New Mexico Gaming Control Board | 15.4.4 NMAC — Area of Licensed Premises / Restrictions | https://www.gcb.nm.gov/wp-content/uploads/2026/05/15.4.4-Area-of-Licensed-Premises-Restriction.pdf | |
| New Mexico Legislature | 1999 SB 325 — Charitable Solicitations Act; Final Version | https://www.nmlegis.gov/Sessions/99%20Regular/FinalVersions/SB0325.html | |
| New Mexico Legislature | 2001 HB 619 — Unemployment Compensation Definitions; Final Version | https://www.nmlegis.gov/sessions/01%20Regular/FinalVersions/HB0619FV.html | |
| New Mexico Legislature | 2003 SB 379 — Corporations; Final Version | https://www.nmlegis.gov/sessions/03%20Regular/FinalVersions/SB0379.html | |
| New Mexico Legislature | 2015 HB 287 — Secretary of State Filing Fees and Nonprofit Reports; Final Version | https://www.nmlegis.gov/Sessions/15%20Regular/final/HB0287.PDF | |
| New Mexico Legislature | 2023 HB 253 — Gaming Tax and Nonprofit Gaming; Final Version | https://www.nmlegis.gov/sessions/23%20Regular/final/HB0253.PDF | |
| New Mexico Legislature | 2023 Regular Session — HB 253 Legislative Status | https://www.nmlegis.gov/Legislation/Legislation?Chamber=H&LegNo=253&LegType=B&year=23 | |
| New Mexico Legislature | 2023 Regular Session — SB 240 Legislative Status | https://www.nmlegis.gov/Legislation/Legislation?Chamber=S&LegNo=240&LegType=B&year=23 | |
| New Mexico Legislature | 2023 SB 240 — Tax Exempt Organization Tax Audits; Bill Text | https://www.nmlegis.gov/sessions/23%20Regular/bills/senate/SB0240.HTML | |
| New Mexico Legislature | 2026 HB 285 — Property Tax Exemption Claim Changes; Final Version | https://www.nmlegis.gov/Sessions/26%20Regular/final/HB0285.pdf | |
| New Mexico Legislature | 2026 Regular Session — HB 285 Legislative Status | https://www.nmlegis.gov/Legislation/Legislation?chamber=H&legNo=285&legType=B&year=26 | |
| New Mexico Legislature | 2026 Regular Session — SB 60 Legislative Status | https://www.nmlegis.gov/Legislation/Legislation?Chamber=S&LegNo=60&LegType=B&year=26 | |
| City of Albuquerque | Albuquerque Minimum Wage Information | https://www.cabq.gov/legal/albuquerque-minimum-wage-information | |
| New Mexico Regulation and Licensing Department, Alcoholic Beverage Control Division | Alcoholic Beverage Control — Licensing | https://www.rld.nm.gov/abc/licensing/ | |
| New Mexico Taxation and Revenue Department | Bingo and Raffle Tax | https://www.tax.newmexico.gov/governments/2020/10/23/bingo-and-raffle-tax/ | |
| New Mexico Secretary of State, Business Services | Business Filing System — Business Forms | https://enterprise.sos.nm.gov/forms/business | |
| City of Albuquerque Planning Department | Business License FAQs | https://www.cabq.gov/planning/planning-faqs/business-registration-faqs | |
| New Mexico Secretary of State, Business Services | Business Services | https://www.sos.nm.gov/business-services/ | |
| New Mexico Secretary of State | Campaign Reporting Act — Legal Resources | https://www.sos.nm.gov/legislation-and-lobbying/legal-resources/campaign-reporting-act/ | |
| New Mexico Secretary of State | Candidates and Campaigns / Political Action Committees | https://www.sos.nm.gov/candidate-and-campaigns/ | |
| New Mexico Secretary of State | CFIS System Resources for Lobbyists and Lobbyist Employers | https://www.sos.nm.gov/legislation-and-lobbying/how-to-become-a-lobbyist/cfis-system-resources-for-lobbyists-and-lobbyist-employers/ | |
| New Mexico Department of Justice, Charities Unit | Charities | https://nmdoj.gov/get-help/charities/ | |
| Internal Revenue Service | Charities, Churches and Politics | https://www.irs.gov/charities-non-profits/charitable-organizations/charities-churches-and-politics | |
| Santa Fe County Assessor | Claim for Exemption of Property by Non-Governmental Entities | https://www.santafecountynm.gov/assessor/uploads/documents/Exemption_Non_Governmental_2024.pdf | |
| New Mexico Taxation and Revenue Department | Close My Business | https://www.tax.newmexico.gov/businesses/close-my-business/ | |
| New Mexico Secretary of State | Constitution of the State of New Mexico — Article VIII, Section 3 | https://www.sos.nm.gov/wp-content/uploads/2025/01/NM_Constitution_-2025-for-SOS.pdf | |
| New Mexico Taxation and Revenue Department | Corporate Income and Franchise Tax — Filing Requirements | https://www.tax.newmexico.gov/businesses/corporate-income-franchise-tax-overview/filing-requirements/ | |
| New Mexico Taxation and Revenue Department | Corporate Income and Franchise Tax Overview | https://www.tax.newmexico.gov/businesses/corporate-income-franchise-tax-overview/ | |
| New Mexico Taxation and Revenue Department | E-file and E-pay Mandates / 2026 WWT and WKC implementation | https://www.tax.newmexico.gov/tax-professionals/e-filing-mandates-overview/ | |
| New Mexico Workers’ Compensation Administration | Employer Compliance Bureau — Who Needs Workers’ Compensation Insurance? | https://www.workerscomp.nm.gov/bureaus/employer-compliance/ | |
| New Mexico Taxation and Revenue Department | Gross Receipts Overview | https://www.tax.newmexico.gov/businesses/gross-receipts-overview/ | |
| New Mexico Department of Workforce Solutions | Healthy Workplaces Act FAQs | https://www.dws.state.nm.us/NMPaidSickLeave/FAQs | |
| New Mexico Taxation and Revenue Department | Information for Non-profits | https://www.tax.newmexico.gov/businesses/information-for-non-profits/ | |
| New Mexico Department of Workforce Solutions | Labor Relations FAQs — Wages and Work Hours | https://www.dws.state.nm.us/en-us/Businesses/Rules-and-Regulations/Labor-Relations-FAQs/category/wages-and-work-hours | |
| New Mexico Gaming Control Board | Licensure | https://www.gcb.nm.gov/new-mexico-gaming-control-board-licensure/ | |
| City of Santa Fe | Living Wage in the City of Santa Fe | https://santafenm.gov/economic-development/living-wage-in-the-city-of-santa-fe | |
| New Mexico Secretary of State | Lobbyist Registration | https://www.sos.nm.gov/legislation-and-lobbying/how-to-become-a-lobbyist/lobbyist-registration/ | |
| New Mexico Secretary of State | Lobbyist Regulation Act — Legal Resources | https://www.sos.nm.gov/legislation-and-lobbying/legal-resources/lobbyist-regulation-act/ | |
| New Mexico Secretary of State | Lobbyist Reporting Schedule — 2026 | https://www.sos.nm.gov/legislation-and-lobbying/how-to-become-a-lobbyist/lobbyist-reporting-schedule/ | |
| New Mexico Department of Workforce Solutions | Minimum Wage Information | https://www.dws.state.nm.us/Minimum-Wage-Information | |
| New Mexico Department of Justice, Charities Unit | New Mexico Charitable Organization Auditor and Auditor’s Report Changes 2024 | https://nmdoj.gov/wp-content/uploads/NM-Charitable-Organization-Auditor-and-Auditor-Changes-2024.pdf | |
| New Mexico Department of Justice, Charities Unit | New Mexico Charitable Organization Registration Online System (NM-COROS) | https://secure.nmdoj.gov/coros/ | |
| New Mexico Gaming Control Board | New Mexico Gaming Control Board FAQs and Information — Bingo and Raffle | https://www.gcb.nm.gov/new-mexico-gaming-control-board-faqs-and-info/ | |
| New Mexico Department of Workforce Solutions / New Mexico New Hire Directory | New Mexico New Hire Directory | https://nm-newhire.com/ | |
| New Mexico Department of Workforce Solutions | New Mexico Paid Sick Leave — Healthy Workplaces Act | https://www.dws.state.nm.us/NMPaidSickLeave | |
| New Mexico Department of Justice, Charities Unit | New Mexico Professional Fundraiser Registration Application and Bond | https://nmdoj.gov/wp-content/uploads/New-Mexico-Professional-Fundraiser-Registration-Application.pdf | |
| New Mexico Secretary of State, Business Services | New Mexico Secretary of State Business Filing System | https://enterprise.sos.nm.gov/ | |
| New Mexico Compilation Commission / New Mexico OneSource | NMSA 1978 — Chapter 53, Article 8, Nonprofit Corporation Act | https://nmonesource.com/nmos/nmsa/en/item/4400/index.do | |
| New Mexico Taxation and Revenue Department | Nontaxable Transaction Certificates (NTTCs) | https://www.tax.newmexico.gov/businesses/non-taxable-transaction-certificates-nttc/ | |
| New Mexico Department of Justice, Charities Unit | Professional Fundraiser Registration | https://nmdoj.gov/get-help/professional-fundraiser-registration/ | |
| New Mexico Taxation and Revenue Department, Property Tax Division | Property Tax Division Notice of Reporting Requirements — Section 7-38-8.1 | https://www.tax.newmexico.gov/businesses/wp-content/uploads/sites/4/2023/12/PTD-Order-No.-23-24-Notice-of-Reporting-2024.pdf | |
| New Mexico Taxation and Revenue Department | Quick Guide 04 — 501(c)(3) Nonprofit Groups & New Mexico Gross Receipts Tax | https://www.tax.newmexico.gov/wp-content/uploads/sites/4/2022/10/QG-004-501c3-Nonprofit-Groups-Gross-Receipts-Tax.pdf | |
| New Mexico Department of Justice, Charities Unit | Registry of Charitable Organizations — Charity Search | https://secure.nmdoj.gov/CharitySearch/ | |
| New Mexico Taxation and Revenue Department | Special Events and Vendors | https://www.tax.newmexico.gov/businesses/special-events-and-vendors/ | |
| New Mexico Department of Workforce Solutions | State and Federal Posters — 2026 Revised State Posters | https://www.dws.state.nm.us/en-us/State-and-Federal-Posters | |
| New Mexico Gaming Control Board | Statutes and Regulations | https://www.gcb.nm.gov/new-mexico-gaming-control-board-statutes-and-regulations/ | |
| New Mexico Secretary of State, Business Services | Statutes Governing Business in New Mexico | https://www.sos.nm.gov/business-services/statutes-governing-business-in-nm/ | |
| New Mexico Taxation and Revenue Department | Taxpayer Access Point (TAP) | https://tap.state.nm.us/tap/_/ | |
| New Mexico Department of Workforce Solutions | Unemployment Insurance Employer Handbook | https://www.dws.state.nm.us/Portals/0/NM_UI_Employer_Handbook.pdf | |
| New Mexico Department of Workforce Solutions | Unemployment Insurance Employer Registration / Tax Self-Service | https://ui.dws.state.nm.us/Employer/Core/Navigate.aspx?Go=Revenue.Registration.EmployerRegistration | |
| New Mexico Department of Workforce Solutions | Unemployment Insurance Tax Information | https://www.dws.state.nm.us/UI-Tax-Information | |
| New Mexico Taxation and Revenue Department | Who Must Register a Business | https://www.tax.newmexico.gov/businesses/who-must-register-a-business/ | |
| New Mexico Taxation and Revenue Department | Withholding Tax and Workers Compensation | https://www.tax.newmexico.gov/businesses/withholding-tax-and-workers-compensation/ | |
| New Mexico Workers’ Compensation Administration | Workers’ Compensation FAQs | https://www.workerscomp.nm.gov/resources/faqs/ |
Recent New Mexico Compliance Updates
New Mexico keeps more systems apart than most states, and nearly every mistake here comes from merging two of them. The state entity is a nonprofit corporation under the Nonprofit Corporation Act, Chapter 53, Article 8 NMSA 1978, filed through the Secretary of State Business Filing System for $25, with a three director minimum and a continuously maintained registered office and agent. Corporate maintenance is three separate filings rather than one: a first report within 30 days of the certificate, an annual report on or before the 15th day of the fifth month after the taxable year ends, and a supplemental report within 30 days of a specified change. Each costs $10. Charity regulation belongs to the Department of Justice instead, where registration goes through NM-COROS before solicitation and the annual charitable report is due within six months after fiscal-year close, so a New Mexico nonprofit runs two annual clocks at two agencies. For fiscal periods beginning on or after January 1, 2024 the independent audit trigger is total expenses in excess of $750,000, an expense test rather than a revenue test. Tax splits into several independent questions, property tax is use-based and county administered, employment turns on its own thresholds, and gaming is two separate statutes. Fourteen of the guide's 94 requirements remain VERIFICATION IN PROGRESS and are labeled as such rather than answered by inference.
A New Mexico nonprofit that solicits contributions can owe four different reports across two agencies, and they are routinely confused with each other. Three of them go to the Secretary of State: a one time first report due within 30 days after the certificate is issued, a recurring annual corporate report due on or before the 15th day of the fifth month following the end of the taxable year, and an event triggered supplemental report due within 30 days after a specified change. Each carries a $10 fee, and the $10 late filing penalty is charged on top of the report fee rather than replacing it. The fourth goes to the Department of Justice: the annual charitable organization filing, due no later than six months after the close of the fiscal year, with a $100 late filing fee and an extension that must be requested inside NM-COROS before the New Mexico due date. A federal extension does not extend it. This explainer sets the four filings side by side, names the trigger and deadline for each, and gives a short decision framework for working out which ones a particular organization owes this year.
How we help
We put a mission into words, file the registration, claim the grant and benefit programs that open once the determination letter arrives, worth up to $329 a day of Google advertising alone, and get an operating nonprofit found by donors, sponsors and volunteers.
Which of that applies depends on where you are. Tell us, and we will say what is open to you in New Mexico and in what order.
Either route reaches a person who reads it and answers, usually the same day. There is no charge for working out what fits you. We are not attorneys and not CPAs, and nothing here is legal or tax advice.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
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