How to start a nonprofit in North Dakota
To start a nonprofit in North Dakota you file the articles of incorporation with the North Dakota Secretary of State for $40 filing fee, meet North Dakota’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 North Dakota’s own agencies.
117 facts · 113 source verified · 4 in progress · 61 official sources
On this page
- How to start a nonprofit in North Dakota
- Start Here
- Compact Operational Reference
- Form and organize the North Dakota nonprofit
- Keep the corporation in good standing
- Register and report as a charitable organization
- Use professional fundraisers correctly
- Handle income, sales, and local taxes
- Claim property-tax exemption
- Hire workers and run payroll
- Conduct charitable gaming
- Check alcohol and local activity permits
- Lobby or engage in campaign-finance activity
- Dissolve and close accounts
- Official Sources
- Recent Compliance Updates
- What can we help with
- Methodology & Disclaimer
How to start a nonprofit in North Dakota
- Pick the entity type: Use a North Dakota nonprofit corporation under N.D.C.C. chapter 10-33; federal section 501(c)(3) recognition is separate
- File the articles: File the domestic nonprofit Articles through FirstStop and pay $40
- Name the board: Maintain at least three directors for an ordinary nonprofit; preserve the one/two-voting-member exception
- Appoint the officers: Maintain a president and secretary; treasurer and other officers are optional unless governing documents require them
- Keep a registered agent: Continuously maintain the required North Dakota registered agent and registered office
- File the initial report: File the first nonprofit corporate annual report in the year after the calendar year of formation or foreign authority
- Register before asking for money: Register the charitable organization before solicitation, after the entity/name registration is active, and pay $25
- Claim the state tax exemption: A federally tax-exempt corporation with no federal UBTI does not file a North Dakota corporate income tax return for that year
Start Here
These are the fifteen highest-priority North Dakota 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, owns property, hires employees, makes taxable sales, runs charitable gaming, or winds down, so read each entry's own applicability line before acting on it. Not every entry applies to every North Dakota nonprofit. Two patterns underneath the list are worth knowing before the rest. North Dakota runs two annual reports at the Secretary of State on two different clocks, February 1 for the corporate report and September 1 for the charitable organization report, and a registered charity subject to both files both. And section 501(c)(3) status is not a shortcut here: it does not establish a sales tax purchase exemption, a property tax exemption, or an employment exemption on its own.
- Use a North Dakota nonprofit corporation under N.D.C.C. chapter 10-33; federal section 501(c)(3) recognition is separate Applies to: Organizations forming an ordinary North Dakota nonprofit corporation and intending to seek or hold federal section 501(c)(3) recognition.
- File the domestic nonprofit Articles through FirstStop and pay $40 Applies to: A new domestic nonprofit corporation.
- Maintain at least three directors for an ordinary nonprofit; preserve the one/two-voting-member exception Applies to: Chapter 10-33 corporations; exception applies only when there are one or two voting members.
- File the nonprofit corporate annual report on or before February 1 and pay $10 Applies to: Domestic and qualified foreign nonprofit corporations.
- File both annual reports when the nonprofit is also a registered charitable organization Applies to: A chapter 10-33 nonprofit that also holds charitable-organization registration.
- Register the charitable organization before solicitation, after the entity/name registration is active, and pay $25 Applies to: A charitable organization subject to chapter 50-22 that will solicit in North Dakota.
- File the Charitable Organization Annual Report by September 1 and pay $10 Applies to: A charitable organization registered under chapter 50-22.
- A federally tax-exempt corporation with no federal UBTI does not file a North Dakota corporate income tax return for that year Applies to: A federally tax-exempt corporation with no federal UBTI for the year.
- Do not treat section 501(c)(3) status as a blanket North Dakota sales/use-tax purchase exemption Applies to: Ordinary religious, charitable, and nonprofit organizations making purchases.
- File the property-tax exemption application annually with the local assessor by February 1 Applies to: An organization claiming a real-property exemption through the general application process.
- A section 501(c)(3) nonprofit becomes liable under the specific four-workers-in-20-weeks test Applies to: A section 501(c)(3) nonprofit employing workers in North Dakota.
- Obtain WSI coverage before covered employees begin work; private workers' compensation insurance does not substitute Applies to: North Dakota nonprofit employers with covered employees.
- Register a North Dakota income-tax withholding account through ND TAP when paying covered wages Applies to: Nonprofit employers paying wages subject to North Dakota withholding.
- Use the state charitable-gaming license for ongoing/broader authorized gaming rather than treating a local permit as equivalent Applies to: Eligible organizations conducting gaming beyond limited local/restricted permit authority.
- File Articles of Dissolution and pay $20 after completing applicable winding-up prerequisites Applies to: A domestic nonprofit completing 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 facts that are SOURCE VERIFIED and on sources that are active, which is why four things you might expect are absent. Formation publication, the online raffle question, the exact $60 lobbying boundary and the final cross-agency account closure sequence have no rows, because all four remain VERIFICATION IN PROGRESS. Foreign qualification, local gaming permits, alcohol permission, lobbying registration and campaign finance 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 FirstStop and pay $40. A new domestic North Dakota nonprofit corporation.File the domestic nonprofit Articles through FirstStop and pay $40 | $40. | Before relying on North Dakota corporate existence. | FirstStop; Articles of Incorporation. (North Dakota Secretary of State) |
| Maintain at least three directors, with the narrow one or two voting member exception preserved separately. An ordinary North Dakota nonprofit corporation.Maintain at least three directors for an ordinary nonprofit; preserve the one/two-voting-member exception | No separate fee. | Continuous from the organizational action forward. | Articles and bylaws; no separate filing. (North Dakota Secretary of State) |
| Keep financially interested individuals at no more than 49 percent of the board, using the statutory preceding 12 month compensation and family definition. Every ordinary chapter 10-33 nonprofit corporation.Keep financially interested individuals at no more than 49% of the board · Apply the statutory preceding-12-month compensation and family-relationship definition to the 49% cap | No separate fee. | Continuous board-composition rule. | Board records and bylaws; no separate filing. (North Dakota Secretary of State) |
| File the nonprofit corporate annual report on or before February 1 and pay $10; a late report adds $5. Domestic and authorized foreign nonprofit corporations.File the nonprofit corporate annual report on or before February 1 and pay $10 · A late corporate annual report adds $5; a timely deficient report has a 30-day correction period | $10; $5 late penalty. | February 1 annually. | FirstStop; Nonprofit Annual Report. (North Dakota Secretary of State) |
| Register the charitable organization before solicitation and pay $25. An organization covered by the chapter 50-22 solicitation definition.Register the charitable organization before solicitation, after the entity/name registration is active, and pay $25 | $25. | Before the first covered solicitation. | FirstStop; Charitable Organization Registration Statement. (North Dakota Secretary of State) |
| File the Charitable Organization Annual Report by September 1 and pay $10. A registered North Dakota charitable organization.File the Charitable Organization Annual Report by September 1 and pay $10 | $10. | September 1 annually, subject to an approved extension. | FirstStop; Charitable Organization Annual Report. (North Dakota Secretary of State) |
| Register the professional fundraiser for $100 and maintain the $20,000 surety bond; registration expires September 1 and renews annually. A person covered by North Dakota's professional fundraiser definition.Register a professional fundraiser before seeking contributions and pay $100 · Maintain a $20,000 surety bond; registration expires September 1 and renews annually with a continuation certificate | $100 registration; $20,000 bond, which is not a filing fee. | Before seeking contributions; annual September 1 expiration. | SFN 11303; Professional Fundraiser Registration. (North Dakota Secretary of State) |
| File North Dakota Form 40 with federal Form 990-T when the exempt corporation has federal unrelated business taxable income. A federally exempt corporation with federal UBTI.If the exempt corporation has federal UBTI, file North Dakota Form 40 with federal Form 990-T · Use the 15th-day-of-fifth-month formula; 2025 calendar-year UBTI is due May 15, 2026 | Tax due varies; no return filing fee stated. | 15th day of the fifth month after the tax year closes. | Form 40; Corporation Income Tax Return. (North Dakota Office of State Tax Commissioner) |
| File the property-tax exemption application annually with the local assessor by February 1. An organization claiming a charitable real-property exemption.File the property-tax exemption application annually with the local assessor by February 1 | No statewide filing fee identified. | February 1 annually. | SFN 24740; Application for Property Tax Exemption. (Local assessor for the property) |
| Apply the section 501(c)(3) unemployment test of four or more workers during 20 different weeks rather than the general employer test. A section 501(c)(3) organization with workers in North Dakota.A section 501(c)(3) nonprofit becomes liable under the specific four-workers-in-20-weeks test | Contributions or reimbursement; no registration fee identified. | Coverage follows the statutory 4 workers in 20 weeks test. | UI EASY; employer registration and quarterly reporting. (Job Service North Dakota) |
| Send the restricted event report to the Attorney General within 30 days after the event. An organization that held a restricted event under a one event permit.A restricted event permit is a one-event path and requires the Attorney General report within 30 days after the event | No filing fee identified. | Within 30 days after the event. | SFN 52880; Restricted Event Report. (North Dakota Office of Attorney General, Gaming Division) |
| File the Notice of Intent to Dissolve for $10 and, after the winding up prerequisites, the Articles of Dissolution for $20. A nonprofit corporation completing a voluntary dissolution.File the Notice of Intent to Dissolve and pay $10 after required approvals · File Articles of Dissolution and pay $20 after completing applicable winding-up prerequisites | $10 Notice of Intent; $20 Articles of Dissolution. | After required approvals, then after the applicable winding up prerequisites. | FirstStop; Notice of Intent to Dissolve and Articles of Dissolution. (North Dakota Secretary of State) |
Form and organize the North Dakota nonprofit
North Dakota forms the state entity as a nonprofit corporation under N.D.C.C. ch. 10-33, and the domestic Articles go through FirstStop for $40. The chapter's own caption is NONPROFIT CORPORATIONS, so this guide cites the chapter rather than inventing a formal act title. Three governance rules here are the ones a template built for another state usually gets wrong. The ordinary board floor is three directors, with a narrow exception where the corporation has only one or two voting members. No more than 49 percent of the board may be financially interested individuals, which is a board-composition cap and not the same thing as the transaction-specific conflict approval that follows it. And president and secretary are required while treasurer is optional, with offices generally combinable unless the governing documents say otherwise. The last entry in this group is a question the official record did not settle, so it is published as unresolved rather than answered from silence.
North Dakota state incorporation uses the nonprofit corporation governed by N.D.C.C. chapter 10-33. Incorporation does not itself create federal tax recognition, charitable-solicitation registration, sales-tax exemption, or property-tax exemption.
- Deadline
- At formation and whenever exempt status is represented.
- Fee
- No separate classification fee.
- Filing agency
- North Dakota Secretary of State
- Responsible party
- North Dakota Secretary of State; Internal Revenue Service
- Frequency
- Continuous
- How to comply
- Form the corporation under chapter 10-33 and complete each separate regulatory process that applies.
- Official form or portal
- FirstStop — North Dakota Nonprofit.
Applies to: Organizations forming an ordinary North Dakota nonprofit corporation and intending to seek or hold federal section 501(c)(3) recognition.
- Other entity forms and special-purpose organizations may use different statutes.
- Conflating incorporation with separate exemption/registration systems can cause unsupported exemption claims or missed filings.
- Montana nonprofit corporation type required
- North Carolina nonprofit corporation type required
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
One or more individuals may act as incorporators, and each must be at least eighteen years old.
- Deadline
- At formation.
- Fee
- Included in formation fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- One time
- How to comply
- Identify the incorporator(s) in the Articles filing.
- Official form or portal
- Articles of Incorporation — FirstStop.
Applies to: A new domestic nonprofit corporation.
- None identified for an ordinary chapter 10-33 formation.
- A deficient filing can be rejected.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
The Articles must include the information required by § 10-33-06, including the corporation name, required registered-agent information, principal executive office, incorporator information, and the chapter 10-33 incorporation statement, with permitted additional provisions as appropriate.
- Deadline
- With formation.
- Fee
- Included in formation fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- One time; amendment when filed provisions change
- How to comply
- Complete the FirstStop Articles workflow and add lawful supplemental provisions when needed.
- Official form or portal
- Articles of Incorporation — FirstStop.
Applies to: A new domestic nonprofit corporation.
- Federal section 501(c)(3)-compatible purpose and asset language is a separate federal qualification consideration.
- Missing statutory content can cause rejection or later charter problems.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 2 more
View official sources (3)
File Articles of Incorporation with the Secretary of State. The current fee is $40 and the ordinary filing path is FirstStop.
- Deadline
- Before relying on North Dakota corporate existence.
- Fee
- $40 filing fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- One time
- How to comply
- File through FirstStop using the domestic nonprofit workflow.
- Official form or portal
- FirstStop — Articles of Incorporation.
Applies to: A new domestic nonprofit corporation.
- Separate charity, tax, employer, gaming, and local registrations remain separate.
- Without an effective filing the intended corporation does not exist for state-law purposes.
- Montana articles of incorporation required
- Minnesota articles of incorporation required
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 3 more
View official sources (4)
Maintain the registered-agent and registered-office arrangement required by North Dakota registered-agent law and chapter 10-33.
- Deadline
- At formation/foreign authority and continuously.
- Fee
- No separate fee when initially designated.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Continuous
- How to comply
- Designate the agent in the entity filing and file changes when required.
- Official form or portal
- FirstStop — registered-agent information.
Applies to: Domestic and qualified foreign nonprofit corporations.
- Commercial and noncommercial registered agents have different statutory mechanics.
- Failure can cause missed service, Not Good Standing, dissolution, or foreign revocation exposure.
- South Dakota registered agent required
- New Hampshire registered agent permitted, not required
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 2 more
View official sources (3)
Use the current statement/change filing to update the registered agent or office. The nonprofit fee schedule lists $10.
- Deadline
- When the information changes.
- Fee
- $10 filing fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Event-triggered
- How to comply
- File the applicable change through FirstStop/current SOS method.
- Official form or portal
- Registered Agent/Office Statement of Change.
Applies to: A nonprofit whose registered-agent/office information changes.
- Agent resignation has separate mechanics.
- Stale information can impair service and standing.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 2 more
View official sources (3)
Chapter 10-33 provides separate governance and approval paths for corporations with voting members and those without voting members.
- Deadline
- At formation and before member-dependent action.
- Fee
- No separate fee unless a charter amendment is filed.
- Filing agency
- North Dakota Secretary of State
- Responsible party
- Internal corporate governance; North Dakota Secretary of State
- Frequency
- Continuous/event-triggered
- How to comply
- State the structure in governing documents and use the applicable approval path.
- Official form or portal
- Articles; bylaws; minutes.
Applies to: Nonprofits choosing governance structure.
- Donors, clients, volunteers, or nonvoting participants are not automatically voting members.
- Using the wrong approval constituency can invalidate major actions.
Last verified: 2026-08-09
View official source
Organize the board and officers and adopt bylaws implementing the corporation's chosen governance structure. Bylaws are ordinarily internal; the SOS guide separately lists an optional filing.
- Deadline
- Promptly after formation.
- Fee
- No routine state fee; optional bylaw filing listed at $10.
- Responsible party
- Internal corporate governance
- Frequency
- One time; amended as needed
- How to comply
- Document organizational action and retain bylaws/minutes.
- Official form or portal
- Bylaws; organizational minutes; optional SOS filing.
Applies to: A newly formed domestic nonprofit corporation.
- Optional SOS filing of bylaws does not convert bylaws into a routine mandatory filing.
- Operating without valid internal authority can impair banking, contracts, and later approvals.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 2 more
View official sources (3)
The ordinary board minimum is three. If the corporation has only one or two voting members, the board may be below three but may not be smaller than the number of voting members.
- Deadline
- At organization and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Set and maintain board size under the Articles/bylaws.
- Official form or portal
- Articles; bylaws; board records.
Applies to: Chapter 10-33 corporations; exception applies only when there are one or two voting members.
- The narrow voting-member exception does not replace the ordinary three-director value for a no-voting-member public charity.
- A board below the applicable minimum can impair valid action.
- Minnesota minimum number of directors required
- New Jersey minimum number of directors required
Last verified: 2026-08-09
View official source
No more than 49% of individuals serving on the board may be financially interested individuals. This is a board-composition limit, not a transaction-approval rule.
- Deadline
- Continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Track directors meeting the statutory definition and maintain board composition below the cap.
- Official form or portal
- Board roster; compensation/relationship records.
Applies to: Every chapter 10-33 nonprofit corporation.
- Reasonable compensation for service as a director is excluded from the compensation component of the definition.
- Exceeding the cap violates a distinctive North Dakota governance rule.
Last verified: 2026-08-09
View official source
The definition reaches specified compensation received or entitled to be received from the corporation during the preceding twelve months and extends through the listed family relationships. Reasonable director compensation is excluded.
- Deadline
- At appointment and when compensation/family relationships change.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous/event-triggered
- How to comply
- Review compensation and listed relationships before appointment and periodically.
- Official form or portal
- Board composition worksheet.
Applies to: Boards classifying directors for § 10-33-27.
- The state-specific research lead referring to material financial interests in organizations is not used as part of this §10-33-27 definition; organizational interests belong to the separate transaction-conflict analysis.
- Misclassification can cause the board to exceed the statutory cap.
Last verified: 2026-08-09
View official source
Chapter 10-33 separately regulates conflict-of-interest transactions. Disclosure, disinterested approval, fairness, and statutory conditions must be analyzed for the transaction itself.
- Deadline
- At each covered transaction.
- Fee
- No state fee.
- Filing agency
- North Dakota courts
- Responsible party
- Internal corporate governance; North Dakota courts
- Frequency
- Event-triggered
- How to comply
- Disclose the interest, use the statutory approval/fairness path, and document recusals/votes.
- Official form or portal
- Conflict disclosure; board minutes.
Applies to: Directors/officers participating in transactions involving material interests.
- Compliance with the 49% board-composition cap does not itself approve a conflicted transaction.
- An improperly handled transaction can be challenged or unwound.
Last verified: 2026-08-09
View official source
Officers must include a president and secretary, however designated. They may also include a treasurer, vice presidents, and other officers as the bylaws provide.
- Deadline
- Promptly after organization and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Elect/appoint required officer functions and document them.
- Official form or portal
- Bylaws; officer resolutions.
Applies to: North Dakota nonprofit corporations.
- Treasurer is not a universally mandatory statutory title under §10-33-49, although governing documents may require one.
- Missing required officer functions can impair filings and governance.
- Minnesota required officers required
- California required officers required
Last verified: 2026-08-09
View official source
The same individual may generally hold more than one office or perform more than one officer function unless the Articles/bylaws provide otherwise.
- Deadline
- When officers are elected or duties assigned.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Confirm governing documents permit the combination and record it.
- Official form or portal
- Bylaws; board minutes.
Applies to: Nonprofits combining officer roles.
- Other law, grants, or internal controls can require separation even when chapter 10-33 permits combination.
- A combination contrary to governing documents can create defective authority.
- Montana officer role restrictions permitted, not required
- Pennsylvania officer role restrictions not required
Last verified: 2026-08-09
View official source
Use the statute and governing documents for ordinary board procedure and preserve minutes/written actions.
- Deadline
- At each board/committee action.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Use notices, minutes, and written consents.
- Official form or portal
- Bylaws; minutes; written action.
Applies to: Directors and committees.
- Transaction-specific approval rules can override ordinary procedure.
- Defective procedure can make action challengeable.
Last verified: 2026-08-09
View official source
Maintain minutes/written actions, accounting records, governing documents, and membership/director information sufficient for chapter 10-33 and other applicable systems.
- Deadline
- Continuously; inspection request-based.
- Fee
- No state filing fee.
- Filing agency
- North Dakota courts
- Responsible party
- Internal corporate governance; North Dakota courts
- Frequency
- Continuous
- How to comply
- Maintain secure corporate records and document lawful inspection responses.
- Official form or portal
- Corporate record book; accounting system.
Applies to: North Dakota nonprofit corporations.
- Charity, payroll, gaming, donor-restriction, and federal rules can require additional records.
- Missing records impair governance, reporting, audits, grants, and litigation.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
After required approvals, file the applicable amendment or merger document. Current fees are $20 for Articles of Amendment and $50 for Articles of Merger/Consolidation.
- Deadline
- After internal approval and before relying on the change.
- Fee
- Amendment $20; merger/consolidation $50.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Event-triggered
- How to comply
- File through FirstStop/current SOS workflow.
- Official form or portal
- FirstStop — amendment / merger.
Applies to: A domestic nonprofit amending its Articles or entering a statutory merger/consolidation.
- Charitable-asset oversight may separately apply to major transactions.
- An unfiled or improperly approved transaction can be ineffective.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 2 more
View official sources (3)
The reviewed chapter 10-33 and FirstStop formation workflow do not identify newspaper publication for ordinary formation, but omission is not affirmative proof of an absolute statewide negative.
- Deadline
- No ordinary deadline affirmatively confirmed.
- Fee
- No publication fee confirmed.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Not established
- How to comply
- Use the ordinary formation workflow and separately screen special-purpose/local notice law.
- Official form or portal
- No ordinary publication form identified.
Applies to: An ordinary domestic nonprofit corporation.
- Dissolution creditor publication is a separate optional claims procedure.
- An overbroad negative could miss a special-purpose/local notice duty.
Verification in progress. Safe approach: The ordinary current formation workflow does not identify a publication step; confirm before publishing an absolute statewide negative. Unresolved: Whether an ordinary chapter 10-33 formation has an affirmative statewide no-publication rule. Why the official evidence is insufficient: Current chapter/FirstStop workflow omits formation publication but no reviewed official source states an absolute negative. Needed to resolve: North Dakota Secretary of State or controlling chapter 10-33 authority. Risk if this is treated as settled: A special-purpose or local notice requirement could be missed.
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: North Dakota Legislative Council and 2 more
View official sources (3)
Keep the corporation in good standing
The nonprofit corporate annual report is due February 1 and costs $10, and the first one falls in the calendar year after the year of formation or foreign authority. A late report adds $5, and a report filed on time but deficient gets a 30-day correction window, which cures the deficiency without moving the February 1 deadline. Leave the report unresolved for a year and a domestic corporation can be dissolved or a foreign corporation's authority revoked, with a one-year reinstatement branch at $40 plus the missing report and late amounts. The last entry is the bridge a charity has to read: the February corporate report and the September charitable organization report are separate filings with separate fees, and filing one satisfies nothing about the other.
The first corporate annual report is due in the calendar year following the calendar year in which formation/authority became effective.
- Deadline
- On or before February 1 in the first required year.
- Fee
- $10.
- Filing agency
- North Dakota Secretary of State
- Frequency
- One time, then annual
- How to comply
- File through FirstStop.
- Official form or portal
- FirstStop — Nonprofit Annual Report.
Applies to: New domestic and newly authorized foreign nonprofit corporations.
- This is not the charitable organization annual report.
- Missing the first report starts the ordinary delinquency path.
- Montana initial report not yet confirmed
- Florida initial report not required
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 3 more
View official sources (4)
File the chapter 10-33 annual report each year on or before February 1; current fee is $10.
- Deadline
- February 1 annually.
- Fee
- $10 filing fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Annual
- How to comply
- File through FirstStop.
- Official form or portal
- FirstStop — Nonprofit Annual Report.
Applies to: Domestic and qualified foreign nonprofit corporations.
- The statute's 'before February second' and SOS 'on or before February 1' are the same deadline posture.
- Nonfiling affects good standing and can lead to dissolution/revocation after one year.
- Minnesota annual or biennial report required
- Texas annual or biennial report required in some cases
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 3 more
View official sources (4)
The report includes the information required by §10-33-139 and current guide: entity name, registered agent, principal executive office, North Dakota activity description, federal tax code establishing exemption, and officer/director names/addresses.
- Deadline
- With each February 1 report.
- Fee
- Included in $10 fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Annual
- How to comply
- Complete all current FirstStop fields/certifications.
- Official form or portal
- FirstStop — Nonprofit Annual Report.
Applies to: Domestic/foreign nonprofits filing the corporate annual report.
- Event-triggered agent changes can require separate filing before the next report.
- Incomplete information can cause rejection/deficiency and affect standing.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
Late filing adds $5. A timely but deficient report receives a 30-day correction period under the statute.
- Deadline
- Late after February 1; correction within 30 days after deficiency notice.
- Fee
- $5 late fee plus $10 report fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Annual/event-triggered
- How to comply
- File/correct through the SOS process and respond to notice.
- Official form or portal
- FirstStop — annual report.
Applies to: A nonprofit filing late or receiving a deficiency notice on a timely report.
- The 30-day correction period is not a general extension of the February 1 deadline.
- Uncorrected default can produce Not Good Standing and later dissolution/revocation.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
Chapter 10-33 uses Not Good Standing before the one-year dissolution/revocation consequence.
- Deadline
- Upon unresolved default; cure before one year elapses.
- Fee
- Missing $10 report plus applicable $5 late fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Event-triggered
- How to comply
- File delinquent report and amounts.
- Official form or portal
- FirstStop — delinquent annual report.
Applies to: A nonprofit with unresolved corporate annual-report default.
- Charity-registration inactivity is a separate, faster chapter 50-22 consequence.
- Continued default can terminate domestic status or foreign authority.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 2 more
View official sources (3)
After one year of unresolved nonfiling, a domestic corporation is involuntarily dissolved and a foreign corporation's authority is revoked.
- Deadline
- One year after the report deadline if uncured.
- Fee
- Underlying report/late amounts remain due.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Event-triggered
- How to comply
- Cure before the one-year point through FirstStop.
- Official form or portal
- FirstStop — entity status/annual report.
Applies to: A nonprofit whose corporate annual report/amounts remain unfiled for one year.
- Charity inactivity is governed separately.
- Loss of corporate status/authority can disrupt contracts, grants, banking, and licenses.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
Reinstatement is available within one year after the annual-report dissolution/revocation. Fee is $40 plus required report and late amounts.
- Deadline
- Within one year after dissolution/revocation.
- Fee
- $40 plus $10 report and applicable $5 late fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Event-triggered
- How to comply
- Use current SOS/FirstStop reinstatement workflow and cure the report default.
- Official form or portal
- FirstStop — reinstatement.
Applies to: A domestic nonprofit dissolved, or foreign nonprofit revoked, for annual-report nonfiling.
- Other dissolution grounds can require different analysis.
- Missing the one-year window can prevent use of this statutory reinstatement branch.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 2 more
View official sources (3)
The annual-report statute allows waiver of the late penalty in the narrow stated situation involving inability of the Secretary of State to deliver the report form.
- Deadline
- With delinquent cure when the statutory facts exist.
- Fee
- Potential waiver of $5 late fee; report fee remains due.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Event-triggered
- How to comply
- Present the statutory basis with the cure filing.
- Official form or portal
- SOS annual-report/reinstatement process.
Applies to: A nonprofit fitting the statutory inability-to-deliver circumstance.
- This is not a general discretionary late-fee waiver.
- Assuming a general waiver can leave the entity delinquent.
Last verified: 2026-08-09
View official source
Qualify with the Secretary of State, maintain a registered agent, and pay $50.
- Deadline
- Before transacting business when authority is required.
- Fee
- $50 filing fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- One time; maintenance thereafter
- How to comply
- File the out-of-state nonprofit authority filing through FirstStop/current SOS workflow.
- Official form or portal
- Foreign Nonprofit Certificate of Authority.
Applies to: A foreign nonprofit transacting business in North Dakota unless a statutory exclusion applies.
- Foreign authority does not replace charity, tax, or employer registration.
- Unauthorized operation can trigger statutory restrictions until qualification.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 2 more
View official sources (3)
Use the current amended-authority filing; fee is $40.
- Deadline
- After the triggering change within the statutory requirement.
- Fee
- $40 filing fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Event-triggered
- How to comply
- File the applicable amended authority.
- Official form or portal
- Foreign Amended Certificate of Authority.
Applies to: A qualified foreign nonprofit with a home-jurisdiction change triggering amended authority.
- Different home-state transactions can have distinct filing triggers.
- Failure to update can leave state records inconsistent.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
File withdrawal/surrender of authority; fee is $20.
- Deadline
- When ending North Dakota authority.
- Fee
- $20 filing fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- One time
- How to comply
- File through current SOS process.
- Official form or portal
- Foreign Nonprofit Withdrawal.
Applies to: A qualified foreign nonprofit ceasing North Dakota authority.
- Withdrawal does not close charity, tax, employer, gaming, advocacy, or local accounts.
- Authority and maintenance exposure can continue until withdrawal is effective.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
The Nonprofit Annual Report and Charitable Organization Annual Report are separate legal filings with separate deadlines, fees, extension rules, and consequences. A charity subject to both files both.
- Deadline
- Corporate report February 1; charity report September 1 unless valid charity extension.
- Fee
- $10 corporate report plus separate $10 charity report.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Annual
- How to comply
- File each report through its own FirstStop workflow.
- Official form or portal
- FirstStop — Nonprofit Annual Report; Charitable Organization Annual Report.
Applies to: A chapter 10-33 nonprofit that also holds charitable-organization registration.
- Corporate report has no charity standing extension; inactivity/dissolution consequences differ.
- Filing only one leaves the other system delinquent.
Last verified: 2026-08-09
Official sources: North Dakota Secretary of State and 3 more
View official sources (4)
Register and report as a charitable organization
A covered charitable organization registers before it solicits, for $25, and North Dakota's solicitation definition expressly reaches internet and electronic requests, written and oral requests, charitable sales and fundraising events. The annual Charitable Organization Annual Report is due September 1 for its own $10, with a special rule when the initial registration falls in July or August, a defined extension request process and an absolute December 1 ceiling. One thing this chapter does not contain is an automatic CPA audit or review threshold. Chapter 50-22 requires a financial statement and says it need not be certified unless otherwise required, and the separate examination authority of the Secretary of State and the Attorney General is a different rule from a revenue trigger.
Chapter 50-22 defines solicitation broadly to include oral, telephone, electronic/internet, written/recorded requests, charitable sales, and fundraising events; solicitation occurs whether or not a contribution results.
- Deadline
- Before beginning covered solicitation.
- Fee
- No definition fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Continuous/event-triggered
- How to comply
- Classify planned fundraising communications before soliciting.
- Official form or portal
- Charitable Organization Registration Statement — FirstStop.
Applies to: Organizations requesting charitable contributions from persons in North Dakota.
- Statutory exclusions and non-contribution receipts must be analyzed separately.
- Misclassification can lead to unregistered solicitation.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
Before solicitation, file the Charitable Organization Registration Statement. Current SOS workflow requires the underlying name/entity registration first, uses FirstStop, and charges $25.
- Deadline
- Before solicitation.
- Fee
- $25 registration fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Initial; maintained by annual reporting
- How to comply
- File through FirstStop after establishing the underlying entity/name registration.
- Official form or portal
- FirstStop — Charitable Organization Registration Statement.
Applies to: A charitable organization subject to chapter 50-22 that will solicit in North Dakota.
- SOS webpage language about 'operate and solicit' should not be expanded into a prohibition on unrelated non-solicitation operations beyond what the statute supports.
- Unregistered solicitation can trigger denial/suspension, civil/criminal enforcement, and penalties.
- Montana charitable solicitation registration not yet confirmed
- Nevada charitable solicitation registration required in some cases
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 2 more
View official sources (3)
Initial registration includes a financial statement for the most recent 12-month period. Current SOS guidance instructs an organization with no financial information to provide a statement that the information is unavailable.
- Deadline
- With initial registration.
- Fee
- Included in $25 registration fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- One time
- How to comply
- Upload the required financial statement or permitted no-history statement in FirstStop.
- Official form or portal
- Charitable Organization Registration Statement.
Applies to: A charitable organization filing initial registration.
- The no-history branch does not eliminate later annual financial reporting.
- Incomplete financial information can prevent registration approval.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
The statute excludes specified higher-education fundraising organizations, qualifying unpaid-volunteer governmental/civic projects, public/private elementary and secondary schools, qualifying named-person beneficiary solicitations, specified religious organizations, and candidates/parties/covered political committees.
- Deadline
- Before deciding whether registration applies.
- Fee
- No filing fee if outside the statutory definition.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Event-triggered
- How to comply
- Document the exact exclusion relied upon.
- Official form or portal
- Chapter 50-22; current SOS guidance.
Applies to: Organizations potentially within the charitable-solicitation law.
- Each exclusion has conditions; school/religious exclusions must not be generalized to separate affiliates.
- Using an inapplicable exclusion can result in unregistered solicitation.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
The statutory definition expressly includes electronic communication including the internet. Covered electronic requests therefore require registration before solicitation.
- Deadline
- Before covered electronic solicitation.
- Fee
- $25 initial registration if required.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Event-triggered
- How to comply
- Register through FirstStop before covered solicitation.
- Official form or portal
- Charitable Organization Registration Statement.
Applies to: A charity using websites, email, social media, or other electronic communications to request contributions from the North Dakota public.
- Do not convert this into a categorical passive-website nexus rule when no solicitation request occurs.
- Online solicitation can create unregistered-solicitation exposure.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
File the charitable organization annual report on or before September 1. Current fee is $10.
- Deadline
- September 1 annually, subject to approved extension.
- Fee
- $10 filing fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Annual
- How to comply
- File through FirstStop.
- Official form or portal
- FirstStop — Charitable Organization Annual Report.
Applies to: A charitable organization registered under chapter 50-22.
- This report is separate from the February 1 corporate annual report.
- Failure makes registration inactive/ineffective and stops lawful solicitation until cured.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 2 more
View official sources (3)
The special first-report rule moves the first charitable annual report to September 1 of the following year.
- Deadline
- September 1 of following year.
- Fee
- $10 annual-report fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- One time, then annual
- How to comply
- File through FirstStop in the following year.
- Official form or portal
- Charitable Organization Annual Report.
Applies to: A charity initially registering in July or August.
- The rule is limited to July/August initial registrations.
- Applying a same-year September deadline would be incorrect.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 2 more
View official sources (3)
The annual report includes a financial statement for the immediately preceding 12 months. Information may be stated as of the preceding December 31 or the end of the fiscal year preceding the report.
- Deadline
- With each charity annual report.
- Fee
- Included in $10 fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Annual
- How to comply
- Upload current financial documentation through FirstStop.
- Official form or portal
- Charitable Organization Annual Report.
Applies to: A registered charity filing its annual report.
- The 2025 simplified upload changed fields, not the underlying financial-statement obligation.
- Insufficient financial documentation can make the report incomplete.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 2 more
View official sources (3)
The July 1, 2025 SOS change removed direct financial data-entry fields and requires upload of specified Form 990 pages or comparable documents containing the required income, expense, balance-sheet, and functional-expense information.
- Deadline
- With current annual reports.
- Fee
- No separate fee beyond $10 report fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Annual
- How to comply
- Use the current FirstStop upload workflow and 2025 notice.
- Official form or portal
- FirstStop; 2025 Annual Report Change notice.
Applies to: Charities filing the current annual report.
- Form 990 is not the only accepted financial document; comparable information is permitted.
- Using obsolete form assumptions can produce an incomplete filing.
Last verified: 2026-08-09
Official sources: North Dakota Secretary of State and 1 more
View official sources (2)
An extension request must be received before the filing deadline. The Secretary may grant a one-year or standing extension; standing extensions are limited to fiscal years ending in June, July, or August. No extension may go beyond December 1.
- Deadline
- Request before September 1; absolute ceiling December 1.
- Fee
- No separate extension fee identified.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Event-triggered/standing when eligible
- How to comply
- Submit through FirstStop before the deadline.
- Official form or portal
- FirstStop — charity extension request.
Applies to: A registered charity unable to file by September 1.
- Standing-extension eligibility depends on the fiscal-year-end condition.
- Missing the request deadline can make the registration inactive.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 2 more
View official sources (3)
Failure makes registration inactive and the organization may not solicit. To become registered again, current SOS guidance requires the annual report and $10 plus a Charitable Organization Reregistration Statement and $25.
- Deadline
- Immediately upon annual-report default; before resuming solicitation.
- Fee
- $10 annual-report fee + $25 reregistration fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Event-triggered
- How to comply
- File both items through current SOS process.
- Official form or portal
- Charitable Organization Annual Report; Reregistration Statement.
Applies to: A charity that failed to file its annual report.
- This is different from chapter 10-33 corporate reinstatement.
- Soliciting while inactive can trigger enforcement.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
Use the current cancellation filing to end the charitable registration.
- Deadline
- When ending the registration.
- Fee
- No separate cancellation fee identified.
- Filing agency
- North Dakota Secretary of State
- Frequency
- One time
- How to comply
- File through FirstStop.
- Official form or portal
- Charitable Organization Cancellation.
Applies to: A registered charity ending North Dakota solicitation registration.
- Confirm final reports and other agency closures separately.
- Leaving registration open can preserve annual-report expectations.
Last verified: 2026-08-09
Official sources: North Dakota Secretary of State and 1 more
View official sources (2)
The annual financial statement must be GAAP-based and include statutory components. Unless otherwise required, it need not be certified. No automatic revenue/expense threshold in the current chapter independently requires a CPA audit, review, or compilation.
- Deadline
- With each annual charity report.
- Fee
- No separate state audit fee; private accounting cost varies if another requirement applies.
- Filing agency
- North Dakota Secretary of State
- Responsible party
- North Dakota Secretary of State; North Dakota Office of Attorney General
- Frequency
- Annual
- How to comply
- Prepare/upload the required financial statement and obtain CPA services only if another law, grant, contract, governing document, or agency demand requires them.
- Official form or portal
- Charitable Organization Annual Report.
Applies to: Ordinary charities subject to chapter 50-22 reporting.
- Agency examination authority and federal Single Audit/grant rules remain separate.
- Inventing an audit threshold would impose a nonexistent state burden; separate external audit duties can still apply.
- Minnesota audit and financial statements required
- Connecticut audit and financial statements required in some cases
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 2 more
View official sources (3)
The Secretary of State or Attorney General may examine accounts; upon request the organization must promptly provide federal returns/schedules for the reporting period except contributor schedules and maintain full/true supporting records.
- Deadline
- Continuously; production on request.
- Fee
- No filing fee for recordkeeping.
- Filing agency
- North Dakota Secretary of State
- Responsible party
- North Dakota Secretary of State; North Dakota Office of Attorney General
- Frequency
- Continuous/event-triggered
- How to comply
- Maintain accurate records and respond to lawful requests.
- Official form or portal
- Accounting records; IRS returns; agency examination request.
Applies to: Charitable organizations subject to chapter 50-22.
- Examination authority is separate from an automatic annual CPA audit.
- Failure can support suspension/denial and enforcement.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
Chapter 50-22 authorizes registration denial/suspension and civil/criminal remedies. Confirm active status before solicitation and cure annual-report default before resuming.
- Deadline
- Before and during solicitation.
- Fee
- Civil penalties and other sanctions depend on violation; filing fees are separate.
- Filing agency
- North Dakota Secretary of State
- Responsible party
- North Dakota Secretary of State; North Dakota Office of Attorney General
- Frequency
- Continuous
- How to comply
- Check active status and file/cure through FirstStop.
- Official form or portal
- FirstStop charity registration/status.
Applies to: Charities/professional fundraisers subject to chapter 50-22.
- Do not broaden the solicitation prohibition into a ban on unrelated nonprofit operations.
- Violations can produce registration sanctions and enforcement.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
Use professional fundraisers correctly
This group applies only when the organization pays someone covered by North Dakota's professional fundraiser definition. That person registers before seeking contributions for $100, maintains a $20,000 surety bond, renews on the September 1 cycle with a continuation certificate, and the covered contract goes in within 10 days after execution. The bond is a bond and not a filing fee, and North Dakota uses its own broad fundraiser definition with its own employee and adviser exclusions rather than another state's fundraising counsel category.
A professional fundraiser must register with the Secretary of State before acting. The current form is SFN 11303 and the fee is $100.
- Deadline
- Before seeking contributions / covered fundraising services.
- Fee
- $100 registration fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Annual
- How to comply
- Submit SFN 11303 with required bond, fee, and contract information.
- Official form or portal
- Professional Fundraiser Registration — SFN 11303.
Applies to: A person fitting North Dakota's professional-fundraiser definition and soliciting for a charitable organization.
- The charity itself must also be registered when required.
- Unregistered professional fundraising can trigger denial/suspension and chapter 50-22 enforcement.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 2 more
View official sources (3)
The fundraiser must maintain surety of at least $20,000 for the full registration term. Registration expires September 1 and renews annually with a new registration, $100 fee, and bond continuation certificate.
- Deadline
- Bond continuous; renewal by September 1.
- Fee
- $20,000 bond; $100 annual registration fee. Bond is not a filing fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Annual/continuous
- How to comply
- Maintain the bond and submit annual renewal/continuation materials.
- Official form or portal
- SFN 11303; bond continuation certificate.
Applies to: A registered professional fundraiser.
- Aggregate sureties may satisfy the statutory amount as allowed.
- Loss of registration/bond compliance prevents lawful covered fundraising.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 2 more
View official sources (3)
The contract must be written, identify services, disclose whether the fundraiser will have custody of contributions, and be submitted within ten days after execution.
- Deadline
- Within 10 days after execution.
- Fee
- No separate contract fee stated.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Per contract
- How to comply
- Submit the contract with registration or within the statutory deadline.
- Official form or portal
- SFN 11303 / contract attachment.
Applies to: A registered professional fundraiser contracting with a charity.
- Former repealed provisions should not be substituted for the active §50-22-02.1 contract rule.
- Late/missing contract information can support registration sanctions.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
The definition reaches compensated solicitation and specified compensated planning, management, advice, consulting, or material preparation for solicitation. It excludes qualifying full-time salaried charity officers/employees and specified professional advisers in the stated circumstances. Charity annual reporting separately discloses fundraiser identity and compensation/profit.
- Deadline
- Before classifying the paid role; report with charity annual report.
- Fee
- No classification fee; registration fee applies if role is covered.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Event-triggered/annual
- How to comply
- Classify under §50-22-01 and report required fundraiser information annually.
- Official form or portal
- Charitable Organization Annual Report; SFN 11303 if covered.
Applies to: Charities hiring compensated fundraising help and persons providing fundraising planning/management/advice.
- Do not invent a separate fundraising-counsel regime from another state; North Dakota's professional-fundraiser definition itself includes specified advisory services.
- Misclassification can leave a fundraiser unregistered or charity report incomplete.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 2 more
View official sources (3)
Handle income, sales, and local taxes
Two independent questions live here, and section 501(c)(3) status answers neither of them by itself. On income tax, a federally exempt corporation with no federal unrelated business taxable income files no North Dakota corporate return for that year, and federal UBTI brings Form 40 together with federal Form 990-T on the 15th day of the fifth month after the tax year closes. On sales and use tax, North Dakota gives no blanket nonprofit purchase exemption. What exists instead is a set of narrow paths: specific purchaser categories with their own certificates, religious text purchases, school and health and senior categories, contractor treatment, a single-use event letter, a public-facility event threshold, one church supper or bazaar a year, ordinary taxable retail sales, separate city and county taxes, and a raffle-prize purchase rule. Read the one that matches the transaction.
Current Tax Commissioner guidance says no North Dakota corporate return is required for that year when the federally exempt corporation has no federal unrelated business taxable income.
- Deadline
- For each tax year.
- Fee
- No return filing fee stated.
- Filing agency
- North Dakota Office of State Tax Commissioner
- Frequency
- Annual
- How to comply
- Confirm federal status and UBTI before deciding filing obligation.
- Official form or portal
- No Form 40 for qualifying no-UBTI year.
Applies to: A federally tax-exempt corporation with no federal UBTI for the year.
- Federal exemption does not exempt unrelated business taxable income.
- Assuming no filing while UBTI exists can cause a missed return.
- Montana state income tax exemption required in some cases
- Oklahoma state income tax exemption required
Last verified: 2026-08-09
Official source: North Dakota Office of State Tax Commissioner — Corporate Income Tax
View official source
File Form 40, Corporation Income Tax Return, with federal Form 990-T when federal UBTI exists.
- Deadline
- 15th day of fifth month after tax-year close.
- Fee
- Tax depends on North Dakota taxable income; no separate filing fee stated.
- Filing agency
- North Dakota Office of State Tax Commissioner
- Frequency
- Annual when UBTI exists
- How to comply
- Use current Form 40 and attach signed federal Form 990-T.
- Official form or portal
- Form 40; Form 990-T.
Applies to: A federally tax-exempt corporation with federal UBTI.
- Do not state every nonprofit is fully exempt from North Dakota corporate filing.
- Failure to file/pay can cause tax, penalty, and interest.
Last verified: 2026-08-09
Official sources: North Dakota Office of State Tax Commissioner and 1 more
View official sources (2)
The reusable deadline is the 15th day of the fifth month after tax-year close. The current calendar lists May 15, 2026 for 2025 calendar-year UBTI and December 15, 2026 for the tax-exempt federal-extension branch.
- Deadline
- Formula; 2025 calendar year due May 15, 2026.
- Fee
- Tax/penalty/interest depend on liability and timeliness.
- Filing agency
- North Dakota Office of State Tax Commissioner
- Frequency
- Annual when UBTI exists
- How to comply
- File Form 40 by the formula and use current annual calendar for date adjustments.
- Official form or portal
- Form 40; Corporate Income Tax Deadlines.
Applies to: A tax-exempt organization required to file Form 40 for UBTI.
- Year-specific calendar dates must be refreshed; preserve formula separately.
- Using the ordinary corporate deadline would be incorrect for a tax-exempt UBTI return.
Last verified: 2026-08-09
Official sources: North Dakota Office of State Tax Commissioner and 1 more
View official sources (2)
North Dakota law does not generally exempt religious, charitable, or nonprofit organizations from sales/use tax on purchases; specific statutory categories and transactions qualify.
- Deadline
- At each purchase/exemption determination.
- Fee
- Tax depends on transaction and state/local rates.
- Filing agency
- North Dakota Office of State Tax Commissioner
- Frequency
- Continuous
- How to comply
- Pay tax unless a specific exemption and required certificate/documentation applies.
- Official form or portal
- Certificate of Exempt Status only for qualifying categories.
Applies to: Ordinary religious, charitable, and nonprofit organizations making purchases.
- Specific schools, health providers, senior organizations, religious texts, events, and raffle prizes are separate branches.
- Unsupported exemption claims can create tax liability.
- South Dakota sales tax when you buy required in some cases
- Alaska sales tax when you buy required in some cases
Last verified: 2026-08-09
Official sources: North Dakota Office of State Tax Commissioner and 2 more
View official sources (3)
The gross receipts from sales of specified religious texts to qualifying nonprofit religious organizations/groups within a church are exempt.
- Deadline
- At qualifying purchase.
- Fee
- Qualifying purchase exempt; no certificate fee stated.
- Filing agency
- North Dakota Office of State Tax Commissioner
- Frequency
- Per purchase
- How to comply
- Document purchaser and item eligibility with seller.
- Official form or portal
- Sales-tax exemption documentation.
Applies to: Nonprofit religious organizations and nonprofit groups within a church purchasing covered religious texts.
- This narrow item exemption is not a blanket church purchase exemption.
- Nonqualifying items or purchases by individuals remain taxable.
Last verified: 2026-08-09
Official sources: North Dakota Office of State Tax Commissioner and 1 more
View official sources (2)
Qualifying schools have specific purchaser exemptions; private/parochial purchases must be used exclusively in school operations. PTOs/booster clubs cannot simply use the school's certificate.
- Deadline
- At each purchase.
- Fee
- No application fee identified.
- Filing agency
- North Dakota Office of State Tax Commissioner
- Frequency
- Continuous
- How to comply
- Use the qualifying school's Certificate of Exempt Status for eligible direct purchases.
- Official form or portal
- Application for Sales Tax Exemption Certificate; Certificate of Exempt Status.
Applies to: Public/private/parochial schools and affiliated groups.
- Affiliated charitable groups need their own exemption basis.
- Misuse of a school certificate can create tax liability.
Last verified: 2026-08-09
Official sources: North Dakota Office of State Tax Commissioner and 1 more
View official sources (2)
Licensed hospitals and specified care/health providers, qualifying voluntary health associations, and qualifying senior-citizen organizations can receive exempt-purchaser treatment when exact conditions are met.
- Deadline
- Before claiming exemption and at each purchase.
- Fee
- No application fee identified.
- Filing agency
- North Dakota Office of State Tax Commissioner
- Frequency
- Continuous
- How to comply
- Apply for/use Certificate of Exempt Status when eligible.
- Official form or portal
- Application for Sales Tax Exemption Certificate.
Applies to: Organizations meeting the listed statutory health/senior categories.
- Each category has licensing/recognition/service/grant conditions; 501(c)(3) alone is insufficient.
- Unsupported category claims create tax liability.
Last verified: 2026-08-09
Official sources: North Dakota Office of State Tax Commissioner and 3 more
View official sources (4)
Qualifying organizations complete the current exemption-certificate application and give the Certificate of Exempt Status to sellers; without it the seller is obligated to charge tax.
- Deadline
- Before exempt purchases.
- Fee
- No application fee identified.
- Filing agency
- North Dakota Office of State Tax Commissioner
- Frequency
- As needed/ongoing
- How to comply
- Apply and provide certificate to seller.
- Official form or portal
- Application for Sales Tax Exemption Certificate; Certificate of Exempt Status.
Applies to: An organization qualifying under a purchaser-exemption category.
- Only qualifying categories may use this process.
- Without the certificate sellers must charge tax.
Last verified: 2026-08-09
Official sources: North Dakota Office of State Tax Commissioner and 1 more
View official sources (2)
The organization's exemption generally does not pass through to a contractor's materials/supplies; contractor tax remains due subject to the stated labor-only exception.
- Deadline
- When contracting for taxable materials/supplies.
- Fee
- Tax depends on materials and rates.
- Filing agency
- North Dakota Office of State Tax Commissioner
- Frequency
- Event-triggered
- How to comply
- Do not issue unsupported exemption to contractor; document contract structure.
- Official form or portal
- Contract and tax records.
Applies to: Exempt organizations purchasing construction/contract work involving materials.
- Labor-only contract treatment is separately described in the current guideline.
- Incorrect pass-through use can create tax liability.
Last verified: 2026-08-09
View official source
The Tax Commissioner may approve a single-use event letter when net proceeds serve qualifying purposes and the seller does not operate regular/seasonal inventory-based or online retail in competition with retailers.
- Deadline
- Request before qualifying event/sales.
- Fee
- No letter-request fee identified.
- Filing agency
- North Dakota Office of State Tax Commissioner
- Frequency
- Per event
- How to comply
- Submit requested event information before the event.
- Official form or portal
- Single-Use Event-Based Letter of Exemption request.
Applies to: A nonprofit conducting a limited charitable/educational/religious fundraising sale/event.
- Online or regular ongoing sales do not fit this specific event-letter path.
- Without approval, taxable sales may require collection/remittance.
Last verified: 2026-08-09
View official source
If gross receipts for the single covered event are greater than $10,000, sales tax is due on the amount over $10,000.
- Deadline
- With event sales-tax reporting if threshold exceeded.
- Fee
- Tax on amount over $10,000 plus applicable local tax.
- Filing agency
- North Dakota Office of State Tax Commissioner
- Frequency
- Per event
- How to comply
- Track receipts and remit tax on the excess if required.
- Official form or portal
- Sales/use tax permit/return if required.
Applies to: A nonprofit event using a publicly owned facility without fair-market rent under the current event guidance.
- Applies only to the described event circumstance.
- Wrong operator can misstate taxable amount.
Last verified: 2026-08-09
View official source
Qualifying receipts are exempt and 'annual' means not more than once in a calendar year.
- Deadline
- At qualifying event; no more than once/year for this exemption.
- Fee
- No sales tax on qualifying receipts.
- Filing agency
- North Dakota Office of State Tax Commissioner
- Frequency
- Annual at most
- How to comply
- Document the event/facility facts.
- Official form or portal
- Event records.
Applies to: A church holding the covered supper/bazaar in a publicly owned facility.
- This is not a blanket church sales/purchase exemption.
- Repeating the event can remove this specific exemption.
Last verified: 2026-08-09
Official sources: North Dakota Office of State Tax Commissioner and 1 more
View official sources (2)
Ongoing retail activity in direct competition with retailers is taxable regardless of use of net receipts; regular retailers must have a North Dakota sales/use tax permit.
- Deadline
- Before regular taxable retail sales; returns on assigned frequency.
- Fee
- No permit fee identified; tax based on taxable receipts/rates.
- Filing agency
- North Dakota Office of State Tax Commissioner
- Frequency
- Ongoing
- How to comply
- Register for permit and collect/remit through Tax Commissioner system.
- Official form or portal
- North Dakota sales/use tax permit.
Applies to: A nonprofit making regular retail sales.
- Limited qualifying events use separate rules.
- Unregistered taxable sales can create tax, penalty, and interest.
- South Dakota sales tax when you sell required in some cases
- Maine sales tax when you sell required
Last verified: 2026-08-09
Official sources: North Dakota Office of State Tax Commissioner and 1 more
View official sources (2)
North Dakota administers city/county and certain special local taxes in addition to the state system; applicable rates and lodging/restaurant layers depend on location/transaction.
- Deadline
- At each taxable transaction/filing period.
- Fee
- Rate varies locally.
- Filing agency
- North Dakota Office of State Tax Commissioner
- Responsible party
- North Dakota Office of State Tax Commissioner; applicable local government
- Frequency
- Ongoing/event-triggered
- How to comply
- Use current local-tax tables and filing system.
- Official form or portal
- North Dakota sales/use tax system; local tax tables.
Applies to: A nonprofit making taxable sales/purchases in a locality with additional tax.
- Do not generalize a local rate statewide.
- Applying only statewide tax can undercollect.
Last verified: 2026-08-09
Official sources: North Dakota Office of State Tax Commissioner and 1 more
View official sources (2)
The purchase is exempt when the property will be awarded in a lawful raffle and the winner is subject to sales/use tax upon receipt under the statutory condition.
- Deadline
- At qualifying prize purchase.
- Fee
- Qualifying purchase exempt; winner tax separate.
- Filing agency
- North Dakota Office of State Tax Commissioner
- Frequency
- Per purchase
- How to comply
- Document lawful raffle and winner-tax condition.
- Official form or portal
- Purchase records; raffle authorization.
Applies to: A charitable organization buying tangible personal property to award as a raffle prize.
- Gaming authorization to conduct the raffle is separate.
- Incorrect use creates sales/use-tax liability.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
Claim property-tax exemption
This group applies to an organization that owns North Dakota real property. The public-charity exemption turns on statutory ownership and use rather than on federal recognition, it is administered locally, and it is claimed by application to the local assessor by February 1 every year rather than once. North Dakota's general personal-property exemption is a separate rule and does not stand in for the charitable real-property exemption, and a qualifying correction after the fact goes through the county-auditor abatement path.
Buildings/land of institutions of public charity can qualify when the §57-02-08 ownership/use conditions are satisfied; federal status alone is not the test.
- Deadline
- Eligibility each tax year.
- Fee
- No statewide application fee identified.
- Filing agency
- Local assessor for the property
- Responsible party
- Local assessor; North Dakota Office of State Tax Commissioner
- Frequency
- Annual
- How to comply
- Evaluate actual ownership/use/leasing under §57-02-08.
- Official form or portal
- Application for Property Tax Exemption — SFN 24740.
Applies to: Institutions of public charity owning North Dakota real property.
- Religious, educational, mixed-use, leased, and specialized categories have separate conditions.
- Assuming exemption solely from IRS status can leave property taxable.
- Minnesota property tax exemption required in some cases
- Massachusetts property tax exemption application required
Last verified: 2026-08-09
Official sources: North Dakota Office of State Tax Commissioner and 3 more
View official sources (4)
Current Tax Commissioner guidance requires the application annually and delivery to the local assessor by February 1.
- Deadline
- February 1 annually.
- Fee
- No statewide filing fee identified.
- Filing agency
- Local assessor for the property
- Responsible party
- Local assessor; North Dakota Office of State Tax Commissioner
- Frequency
- Annual
- How to comply
- File SFN 24740 with the local assessor and supporting documentation.
- Official form or portal
- SFN 24740 — Application for Property Tax Exemption.
Applies to: An organization claiming a real-property exemption through the general application process.
- Administration remains local; one city's process is not generalized.
- Missing the annual local filing can cause loss/delay of exemption.
Last verified: 2026-08-09
Official sources: North Dakota Office of State Tax Commissioner and 2 more
View official sources (3)
North Dakota generally exempts personal property from property tax, subject to specified exceptions. This general feature is separate from the use-based public-charity real-property exemption.
- Deadline
- Per tax year/property classification.
- Fee
- No general personal-property application fee.
- Filing agency
- North Dakota Office of State Tax Commissioner
- Responsible party
- North Dakota Office of State Tax Commissioner; local assessors
- Frequency
- Annual
- How to comply
- Classify property first; use real-property exemption filing only for real-property claims.
- Official form or portal
- Property Tax Exemptions & Credits; SFN 24740 for real property.
Applies to: Nonprofits evaluating property taxation.
- Statutory exceptions to general personal-property treatment remain separate.
- Confusing the two rules can cause incorrect tax assumptions.
Last verified: 2026-08-09
Official sources: North Dakota Office of State Tax Commissioner and 1 more
View official sources (2)
The official abatement/refund form uses the county-auditor path and states the covered November 1 deadline.
- Deadline
- On or before November 1 of the year following the year in which the tax becomes delinquent for the covered branch.
- Fee
- No statewide fee identified.
- Filing agency
- County auditor
- Responsible party
- County auditor; local assessment authorities
- Frequency
- Event-triggered
- How to comply
- File the official form with the county auditor and follow local review.
- Official form or portal
- Application for Abatement or Refund of Taxes.
Applies to: A property owner seeking abatement/refund under the official form's circumstances.
- This does not replace the annual February 1 exemption application.
- Missing the correction window can limit relief.
Last verified: 2026-08-09
Official sources: North Dakota Office of State Tax Commissioner and 1 more
View official sources (2)
Hire workers and run payroll
Everything here applies once the organization has workers, and North Dakota reaches that point through several unrelated tests rather than one. Unemployment coverage for a section 501(c)(3) organization turns on four or more workers during 20 different weeks, which is a nonprofit-specific rule and not the general employer test, and a covered organization may elect reimbursement financing instead of contributions subject to timing, a two-taxable-year lock and delinquency consequences. Workers compensation is separate again: Workforce Safety & Insurance is the ordinary sole provider, private insurance does not substitute for it, and cover generally comes before covered work begins. Income tax withholding through ND TAP, the $1,000 electronic quarterly threshold, the annual reconciliation and new-hire reporting within 20 days are four more independent systems.
The nonprofit-specific UI rule applies when the organization employs four or more workers during 20 different weeks in a calendar year. Do not substitute the general employer test.
- Deadline
- Threshold-triggered during calendar year.
- Fee
- Contributions/reimbursements depend on financing method.
- Filing agency
- Job Service North Dakota
- Frequency
- Continuous threshold test
- How to comply
- Register with Job Service when coverage applies.
- Official form or portal
- UI EASY — UI registration.
Applies to: A section 501(c)(3) nonprofit employing workers in North Dakota.
- Specific religious/church services are excluded separately.
- Failure to register/report after liability arises creates tax/benefit-charge exposure.
- Montana unemployment insurance required in some cases
- Minnesota unemployment insurance required
Last verified: 2026-08-09
Official sources: Job Service North Dakota and 1 more
View official sources (2)
Title 52 excludes specified services for churches, conventions/associations of churches, qualifying church-controlled religious organizations, ministers, and members of religious orders.
- Deadline
- Before counting service toward UI liability and quarterly reporting.
- Fee
- No filing fee for applying statutory exclusion.
- Filing agency
- Job Service North Dakota
- Frequency
- Continuous
- How to comply
- Document the precise exclusion and exclude only qualifying service.
- Official form or portal
- UI EASY; employer records.
Applies to: Religious nonprofit employers and workers performing statutorily excluded service.
- Not all faith-affiliated nonprofits or employees are excluded.
- Overbroad exclusion can produce unreported wages/liability.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
Job Service instructs employers to register within 20 days after first employing workers. Liable employers file quarterly contribution/wage reports electronically through UI EASY and pay by the end of the month following each quarter.
- Deadline
- Register within 20 days after first employing; quarterly by end of following month.
- Fee
- No registration fee identified; contribution/reimbursement varies.
- Filing agency
- Job Service North Dakota
- Frequency
- Initial and quarterly
- How to comply
- Register and file electronically through UI EASY.
- Official form or portal
- UI EASY — registration and Contribution/Wage Report.
Applies to: North Dakota employers, including nonprofits that become liable.
- The four-worker/20-week test determines liability for a 501(c)(3); coordinate the registration instruction with Job Service if workers are hired before the coverage test is met.
- Late/non-electronic filing can trigger interest and penalties.
Last verified: 2026-08-09
Official sources: Job Service North Dakota and 1 more
View official sources (2)
An eligible 501(c)(3) may reimburse the trust fund for benefits paid to former workers instead of paying ordinary unemployment contributions.
- Deadline
- Election timing depends on newly covered versus switching employer.
- Fee
- Reimbursement equals chargeable benefits; no fixed tax rate.
- Filing agency
- Job Service North Dakota
- Frequency
- Ongoing after election
- How to comply
- Make election under Job Service/Title 52 procedures.
- Official form or portal
- Job Service reimbursement election.
Applies to: A section 501(c)(3) nonprofit liable for UI.
- Election timing and lock are separate facts.
- Reimbursement can produce volatile benefit charges and fewer charge-waiver protections.
Last verified: 2026-08-09
Official sources: Job Service North Dakota and 2 more
View official sources (3)
A newly subject organization uses the statutory initial-election window. An already contributing organization electing reimbursement does so no later than 30 days before the taxable year; that election cannot be terminated for that year and the next taxable year.
- Deadline
- Contribution-to-reimbursement switch no later than 30 days before taxable year begins; statutory initial window for newly subject organizations.
- Fee
- No election fee identified.
- Filing agency
- Job Service North Dakota
- Frequency
- Election/event-triggered
- How to comply
- File election with Job Service before deadline.
- Official form or portal
- Job Service reimbursement election.
Applies to: A nonprofit changing UI financing method.
- Do not describe the lock as only one year.
- Late election leaves existing financing in place; premature termination violates lock.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
Qualifying reimbursement delinquency can terminate reimbursement status and require contribution financing for two taxable years.
- Deadline
- Triggered by delinquency/agency action.
- Fee
- Amounts depend on unpaid reimbursement, interest/penalties, and contribution rates.
- Filing agency
- Job Service North Dakota
- Frequency
- Event-triggered
- How to comply
- Cure notices promptly and maintain reimbursement payments.
- Official form or portal
- UI EASY; Job Service delinquency notice.
Applies to: A reimbursing nonprofit that becomes delinquent under Title 52.
- Follow exact current notice/cure instructions.
- Delinquency can change financing method in addition to collection consequences.
Last verified: 2026-08-09
Official sources: Job Service North Dakota and 1 more
View official sources (2)
WSI is North Dakota's sole workers' compensation provider. With limited exceptions, employers must insure employees before they begin work; private carriers cannot underwrite ordinary North Dakota workers' compensation.
- Deadline
- Before covered employees begin work.
- Fee
- Premium varies by payroll/classification/experience.
- Filing agency
- North Dakota Workforce Safety & Insurance
- Frequency
- Continuous
- How to comply
- Apply for WSI coverage through WSI/myWSI.
- Official form or portal
- WSI Application for Insurance; myWSI.
Applies to: North Dakota nonprofit employers with covered employees.
- Do not import another state's numeric employee threshold.
- Uninsured employers can owe retroactive premium, claim costs, penalties, interest, and face enforcement.
- Montana workers compensation required in some cases
- New York workers compensation required in some cases
Last verified: 2026-08-09
Official sources: North Dakota Workforce Safety & Insurance and 1 more
View official sources (2)
Current WSI guidance includes full-time, part-time, seasonal, and occasional employees and lists specific exempt categories.
- Deadline
- Before work begins and when classification changes.
- Fee
- Premium varies.
- Filing agency
- North Dakota Workforce Safety & Insurance
- Frequency
- Continuous
- How to comply
- Classify each worker under Title 65/WSI guidance; use elective coverage where available.
- Official form or portal
- WSI Application; elective coverage process.
Applies to: Nonprofit employers classifying workers for workers' compensation.
- No broad nonprofit/volunteer exemption exists; use only a specific exclusion.
- Misclassification can leave organization uninsured.
Last verified: 2026-08-09
Official sources: North Dakota Workforce Safety & Insurance and 1 more
View official sources (2)
WSI requires payroll data and volunteer information through myWSI and current account/business information.
- Deadline
- Per WSI reporting/billing cycle and account changes.
- Fee
- Premium/assessments vary.
- Filing agency
- North Dakota Workforce Safety & Insurance
- Frequency
- Periodic/event-triggered
- How to comply
- Use myWSI for payroll/volunteer reporting and updates.
- Official form or portal
- myWSI.
Applies to: Employers with active WSI accounts.
- Volunteer reporting does not itself mean every volunteer is a covered employee.
- Missing payroll reporting can affect premium/audit/account standing.
Last verified: 2026-08-09
Official source: North Dakota Workforce Safety & Insurance — Common Questions
View official source
WSI can require coverage when employment agreements are entered in North Dakota or significant contacts exist, including current 25% employee-income/payroll tests or hiring in North Dakota for North Dakota work.
- Deadline
- Before qualifying North Dakota work begins.
- Fee
- Premium varies.
- Filing agency
- North Dakota Workforce Safety & Insurance
- Frequency
- Event-triggered/continuous
- How to comply
- Confirm cross-border coverage with WSI before work.
- Official form or portal
- WSI out-of-state employer process.
Applies to: Foreign nonprofits with workers in North Dakota.
- Reciprocal/temporary coverage has separate conditions.
- Another state's policy may not satisfy North Dakota coverage.
Last verified: 2026-08-09
Official sources: North Dakota Workforce Safety & Insurance and 1 more
View official sources (2)
Employers with covered wages register online for withholding through ND TAP.
- Deadline
- Before withholding/remitting covered tax.
- Fee
- No registration fee identified.
- Filing agency
- North Dakota Office of State Tax Commissioner
- Frequency
- Initial
- How to comply
- Register in ND TAP.
- Official form or portal
- ND TAP — withholding registration.
Applies to: Nonprofit employers paying wages subject to North Dakota withholding.
- Reciprocity and exempt-wage conditions are separate.
- Failure to register/remit can create tax, penalty, and interest.
Last verified: 2026-08-09
Official source: North Dakota Office of State Tax Commissioner — Income Tax Withholding
View official source
Electronic quarterly Form 306 applies when prior-calendar-year required withholding is $1,000 or more; third-party payroll-provider use can independently require electronic quarterly filing.
- Deadline
- Quarterly when threshold/other electronic rule applies.
- Fee
- Tax withheld; no filing fee.
- Filing agency
- North Dakota Office of State Tax Commissioner
- Frequency
- Quarterly or assigned frequency
- How to comply
- File through ND TAP/approved electronic method.
- Official form or portal
- Form 306; ND TAP.
Applies to: Employers with open North Dakota withholding accounts.
- The metric is prior-year required withholding, not current-quarter payroll.
- Wrong filing frequency can create delinquency.
Last verified: 2026-08-09
Official sources: North Dakota Office of State Tax Commissioner and 2 more
View official sources (3)
Electronic W-2 and covered state-withholding information by January 31 fulfills the Form 307 requirement; an open account has reconciliation duties even if no W-2 is reportable.
- Deadline
- January 31 following year.
- Fee
- No filing fee.
- Filing agency
- North Dakota Office of State Tax Commissioner
- Frequency
- Annual
- How to comply
- File through ND TAP/supported software.
- Official form or portal
- Form 307; W-2; covered 1099.
Applies to: Any organization with an open North Dakota withholding account.
- Other information returns can use different due dates.
- Late/missing reconciliation causes account noncompliance.
Last verified: 2026-08-09
Official sources: North Dakota Office of State Tax Commissioner and 1 more
View official sources (2)
Report each new hire within 20 days. A rehire after at least 60 consecutive days of separation is reportable. Employers with 25 or more employees must report electronically.
- Deadline
- Within 20 days after hire/rehire.
- Fee
- No filing fee.
- Filing agency
- North Dakota Health and Human Services, Child Support
- Frequency
- Per hire/rehire
- How to comply
- Use North Dakota new-hire reporting system.
- Official form or portal
- North Dakota New Hire Reporting.
Applies to: North Dakota nonprofit employers hiring/rehiring employees.
- Use actual first day of work for pay under current guidance.
- Failure can impair child-support enforcement and trigger statutory consequences.
Last verified: 2026-08-09
Official sources: North Dakota Health and Human Services, Child Support and 1 more
View official sources (2)
Current statewide minimum wage is $7.25/hour and covered employees generally receive 1.5 times regular rate after 40 hours in a workweek, subject to exemptions.
- Deadline
- Each workweek/payroll period.
- Fee
- No filing fee; wage obligation varies.
- Filing agency
- North Dakota Department of Labor and Human Rights
- Frequency
- Continuous
- How to comply
- Apply current wage/hour law and preserve payroll/time records.
- Official form or portal
- Minimum Wage and Work Conditions Summary.
Applies to: Nonprofit employers with covered employees.
- Federal law can impose additional/higher requirements; exemptions are occupation-specific.
- Underpayment can create wage claims and enforcement.
Last verified: 2026-08-09
Official sources: North Dakota Department of Labor and Human Rights and 1 more
View official sources (2)
Conduct charitable gaming
Charitable gaming applies only to an organization that actually runs a game, and it is not one generic raffle rule. A state organization licence, a local permit with its own prize and fee limits, a one-event restricted permit reported within 30 days, and a private raffle for a named benevolent purpose are four distinct authorizations. Bingo, pull tabs and electronic games, sports pools and electronic 50/50 raffles each sit on their own path, and gaming taxes and records are separate obligations again. FY2027 state licensing and renewal now run through the Charitable Gaming Organization Portal. One proposition in this group is unresolved: current statute contains a limited online raffle authorization while a current Attorney General page says the opposite, and this guide publishes the conflict rather than picking a side.
Article XI, section 25 permits legislative authorization of games of chance for specified bona fide nonprofit/public-spirited organizations when entire net proceeds are devoted to authorized purposes.
- Deadline
- Before charitable gaming.
- Fee
- No constitutional fee.
- Filing agency
- North Dakota Office of Attorney General, Gaming Division
- Responsible party
- North Dakota Office of Attorney General, Gaming Division; local governing bodies
- Frequency
- Activity-triggered
- How to comply
- Use the chapter 53-06.1 license or local/restricted permit path.
- Official form or portal
- Charitable Gaming Organization Portal; local/restricted permit forms.
Applies to: Organizations considering games of chance in North Dakota.
- Proposed constitutional changes are not operationalized unless effective.
- Unauthorized gaming can be unlawful gambling.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
An eligible organization generally must fit a listed category, be North Dakota domiciled or properly authorized, have regularly and actively fulfilled its primary purpose in the state for the two immediately preceding years, and not have gaming as its primary purpose.
- Deadline
- Before license/permit application.
- Fee
- Fee depends on authorization path.
- Filing agency
- North Dakota Office of Attorney General, Gaming Division
- Frequency
- Initial/continuous
- How to comply
- Document organization category, history, purpose, entity status, and local/site approvals.
- Official form or portal
- Charitable Gaming Organization Portal; local permit application.
Applies to: A nonprofit seeking charitable-gaming authority.
- Educational organizations and specified foreign raffle branches have statutory exceptions.
- Failure to satisfy eligibility can prevent authorization.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
The state organization license authorizes approved games such as bingo, electronic quick shot bingo, pull tabs/electronic pull tabs, raffles, sports pools, twenty-one, and other authorized games subject to statute/rules/sites/local authorization.
- Deadline
- Before state-licensed gaming and at renewal.
- Fee
- License fee depends on statutory class/current portal; no single universal amount.
- Filing agency
- North Dakota Office of Attorney General, Gaming Division
- Responsible party
- North Dakota Office of Attorney General, Gaming Division; applicable city/county
- Frequency
- Annual/continuous
- How to comply
- Apply through the Charitable Gaming Organization Portal and obtain required site/local authorization.
- Official form or portal
- Charitable Gaming Organization Portal.
Applies to: Eligible organizations conducting gaming beyond limited local/restricted permit authority.
- Local/restricted permits are separate and narrower.
- Gaming outside authorized games/sites can trigger enforcement.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
Beginning FY2027, applications/renewals use the Charitable Gaming Organization Portal integrated with the tax-return system. The February 2026 page described an in-development April launch and is retained only as transition evidence.
- Deadline
- Current FY2027 cycle; fiscal year began July 1, 2026.
- Fee
- Portal/statutory amount.
- Filing agency
- North Dakota Office of Attorney General, Gaming Division
- Frequency
- Annual/transition
- How to comply
- Use the live portal, not obsolete paper/launch instructions.
- Official form or portal
- Charitable Gaming Organization Portal.
Applies to: Charitable-gaming organizations applying for or renewing FY2027 authority.
- The transition page remains useful only to document the move away from paper and rollout dates.
- Following stale transition instructions can cause non-current filing.
Last verified: 2026-08-09
Official sources: North Dakota Office of Attorney General, Gaming Division and 1 more
View official sources (2)
A city/county local permit may cover only raffle, bingo, or sports pools. The organization/closely related organizations may award a primary prize not exceeding $15,000 and total prizes not exceeding $50,000 per year; local permit fee may not exceed $25.
- Deadline
- Before activity.
- Fee
- Local fee up to $25.
- Filing agency
- Applicable city or county
- Responsible party
- City/county governing body; North Dakota Office of Attorney General
- Frequency
- Permit/fiscal or calendar-year basis
- How to comply
- Apply to city/county using the state-prescribed permit form.
- Official form or portal
- SFN 9338 / SFN 17926.
Applies to: An organization using the local-permit path.
- Chapter 20.1 raffle exceptions and local discretion remain separate.
- Exceeding game/prize limits can move activity outside local-permit authority.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 3 more
View official sources (4)
Restricted event permits may authorize raffle, bingo, sports pools, paddlewheels, twenty-one, and poker. The branch is limited to one event per year and requires SFN 52880 to the governing body/Attorney General; current AG guidance says within 30 days after the event.
- Deadline
- Permit before event; SFN 52880 within 30 days after event.
- Fee
- Local permit fee up to $25; no separate report fee identified.
- Filing agency
- Applicable city or county
- Responsible party
- City/county governing body; North Dakota Office of Attorney General
- Frequency
- One event/year under ordinary branch
- How to comply
- Use SFN 9338/17926 and file SFN 52880 after event.
- Official form or portal
- SFN 9338; SFN 17926; SFN 52880.
Applies to: An eligible/public-spirited organization holding the covered one-time event.
- Restricted-event authority is not ongoing state licensure.
- Missing authorization/reporting creates gaming noncompliance.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
A state license is not a city/county local permit. Local permits have narrow game/prize limits; restricted permits are event-specific; state licensing is an AG portal system with approved sites and game types.
- Deadline
- Before choosing/conducting gaming.
- Fee
- Fees differ by path.
- Filing agency
- North Dakota Office of Attorney General, Gaming Division
- Responsible party
- North Dakota Office of Attorney General, Gaming Division; applicable city/county
- Frequency
- Event-triggered/annual
- How to comply
- Determine the correct path before filing.
- Official form or portal
- Charitable Gaming Organization Portal; SFN 9338/17926.
Applies to: Organizations selecting a gaming authorization path.
- State-licensed sites can still need local/site authorization.
- Using a local permit for state-license activity can mean unauthorized gaming.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 2 more
View official sources (3)
Use the dedicated local city/county permit path and current raffle guidance rather than assuming charity registration or a state organization license automatically covers the raffle.
- Deadline
- Before raffle.
- Fee
- Local fee varies subject to statute.
- Filing agency
- Applicable city or county
- Responsible party
- Applicable city/county; North Dakota Office of Attorney General
- Frequency
- Per raffle/permit
- How to comply
- Use current AG raffle forms/guidance and local process.
- Official form or portal
- Raffles — Gaming Forms; local permit.
Applies to: A group conducting the narrow benevolent-purpose raffle authorized by gaming law.
- This branch is narrow and should not be generalized to ordinary organizational fundraising.
- Wrong authorization can make raffle unlawful.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
Current §53-06.1-10.1 permits a licensed raffle organization to sell tickets online and accept debit/credit cards, with credit-card ticket purchases limited to $500/day and $1,500/week per individual and verification that purchaser is at least 18 and physically in North Dakota. A current AG webpage says online raffles and credit-card raffle payments are prohibited.
- Deadline
- Before any online raffle implementation.
- Fee
- No separate online filing fee stated.
- Filing agency
- North Dakota Office of Attorney General, Gaming Division
- Frequency
- Event-triggered/continuous
- How to comply
- Do not launch based only on one source; obtain current Gaming Division confirmation and then follow controlling statutory conditions/current operational instructions.
- Official form or portal
- Charitable Gaming Organization Portal / Gaming Division confirmation.
Applies to: A licensed charitable-gaming organization considering online raffle ticket sales/electronic payment.
- The statute's online authorization is limited to licensed organizations and does not authorize online electronic 50/50 raffles.
- Either lawful fundraising could be wrongly blocked or activity could be implemented contrary to current agency enforcement posture.
Verification in progress. Safe approach: Current statute contains a limited licensed online-raffle authorization, but current AG guidance conflicts; obtain Gaming Division confirmation before implementation. Unresolved: How the Gaming Division currently implements § 53-06.1-10.1 for licensed online raffle sales and card payments. Why the official evidence is insufficient: Current statute expressly permits a limited path, while a current Attorney General webpage categorically says online raffles/credit cards are prohibited. Needed to resolve: North Dakota Office of Attorney General, Gaming Division; current § 53-06.1-10.1. Risk if this is treated as settled: Either lawful fundraising could be wrongly blocked or an organization could launch a method the Gaming Division currently rejects.
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: North Dakota Legislative Council and 1 more
View official sources (2)
Electronic 50/50 tickets must be sold and drawings held onsite at the event location/date; electronic 50/50 raffles may not be conducted online.
- Deadline
- During authorized event/site operation.
- Fee
- Authorization/system costs vary.
- Filing agency
- North Dakota Office of Attorney General, Gaming Division
- Frequency
- Per event
- How to comply
- Use authorized on-site system under license/site conditions.
- Official form or portal
- Charitable Gaming Organization Portal / approved site.
Applies to: A licensed/permitted organization conducting an electronic 50/50 raffle.
- Do not apply the ordinary licensed-raffle online-ticket provision to electronic 50/50.
- Online electronic 50/50 operation would violate the statutory limitation.
Last verified: 2026-08-09
View official source
Limited bingo can fall within local/restricted permits; ongoing/broader bingo uses the state charitable-gaming license and applicable local/site approvals.
- Deadline
- Before bingo.
- Fee
- Fee depends on authorization path.
- Filing agency
- North Dakota Office of Attorney General, Gaming Division
- Responsible party
- North Dakota Office of Attorney General, Gaming Division; applicable city/county
- Frequency
- Event-triggered/annual
- How to comply
- Obtain correct gaming authorization before play.
- Official form or portal
- Charitable Gaming Organization Portal or local permit forms.
Applies to: Eligible organizations conducting bingo.
- Do not merge bingo with raffle rules merely because both can appear under a local permit.
- Unauthorized bingo violates chapter 53-06.1.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 2 more
View official sources (3)
The ordinary local-permit list is raffle, bingo, and sports pools. Pull tabs/electronic games operate under the state charitable-gaming licensing/rules system and site authorization.
- Deadline
- Before game operation.
- Fee
- License/device/gaming tax varies.
- Filing agency
- North Dakota Office of Attorney General, Gaming Division
- Frequency
- Annual/continuous
- How to comply
- Use the portal and game-specific rules/forms.
- Official form or portal
- Charitable Gaming Organization Portal; game-specific forms.
Applies to: Eligible organizations conducting pull tabs, electronic pull tabs, electronic quick shot bingo, or other covered electronic games.
- Electronic 50/50 and online raffle rules are separate and cannot be generalized to all electronic games.
- Wrong permit class can make game unauthorized.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
Sports pools appear in local/restricted permit game lists and in the state charitable-gaming system, subject to the chosen authorization.
- Deadline
- Before sports pool.
- Fee
- Fee depends on path.
- Filing agency
- North Dakota Office of Attorney General, Gaming Division
- Responsible party
- North Dakota Office of Attorney General, Gaming Division; applicable city/county
- Frequency
- Event-triggered/annual
- How to comply
- Obtain state license or qualifying local/restricted permit.
- Official form or portal
- Portal or SFN 9338/17926.
Applies to: Eligible organizations conducting sports pools.
- Commercial sports betting is outside this charitable-gaming fact.
- Unauthorized sports pool can violate gaming law.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
Burleigh County's current raffle procedure lists a $10 local fee; Fargo's current games-of-chance page lists $25. These are local examples, not statewide fees.
- Deadline
- Before local gaming in that jurisdiction.
- Fee
- Burleigh example $10; Fargo example $25.
- Filing agency
- Burleigh County Auditor
- Responsible party
- Burleigh County Auditor; City of Fargo Auditor
- Frequency
- Per local permit
- How to comply
- Follow the applicable city/county process.
- Official form or portal
- SFN 9338 and local materials.
Applies to: Organizations using local gaming permits in the representative jurisdictions.
- Examples do not change the statewide $25 maximum or prove all local processes match.
- Using another locality's fee/process can create an incomplete filing.
Last verified: 2026-08-09
Official sources: Burleigh County Auditor and 2 more
View official sources (3)
Licensed organizations must use the gaming tax-return system, maintain sufficient books/internal controls, and pay applicable gaming tax. Current chapter 53-06.1 includes a special raffle tax branch when adjusted gross proceeds exceed $50,000.
- Deadline
- Quarterly/periodic as assigned by gaming law and portal.
- Fee
- Tax varies by game/proceeds; for covered licensed raffle branch above threshold, statute imposes 1% of raffle gross proceeds.
- Filing agency
- North Dakota Office of Attorney General, Gaming Division
- Frequency
- Periodic
- How to comply
- Use the integrated Charitable Gaming Organization Portal/tax-return system and retain game records.
- Official form or portal
- Charitable Gaming Organization Portal; gaming tax returns.
Applies to: State-licensed charitable gaming organizations.
- Local/restricted permit reporting is separately governed; do not apply state-license tax structure blindly to local permits.
- Missing tax/records can trigger fines, suspension/revocation, and criminal consequences.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
Check alcohol and local activity permits
Two screens that organizations skip because they assume something else covered them. Alcohol permission is its own local and state licensing question even for an organization that already holds gaming or charitable authority, and the narrow chapter 5-02 nonprofit exception for a beverage sold as an auction or raffle prize carries a condition that the beverage may not be consumed at the event. Local activity licensing is the second screen: incorporation and charity registration complete nothing at city or county level, and the Bismarck and Fargo examples here are representative of local practice rather than a statewide rule.
North Dakota retail-license law has a narrow nonprofit exception when a nonprofit sells an alcoholic beverage as part of a fundraising auction, raffle, or other prize contest; if sold as part of a fundraising event, the beverage may not be consumed at that event. Separately, a local event permit may authorize a qualified alcoholic-beverage licensee to sell at an event for up to 14 days, with a local fee capped at $25.
- Deadline
- Before any alcohol sale/service or event permit activity.
- Fee
- Nonprofit prize-sale exception: no retail license fee under §5-02-01(3); qualified-licensee event permit: local fee up to $25; other licenses vary.
- Filing agency
- North Dakota Office of Attorney General
- Responsible party
- North Dakota Office of Attorney General; applicable local governing body
- Frequency
- Per event/license
- How to comply
- For an auction/raffle prize, preserve the statutory nonprofit exception and no-event-consumption limit. For on-premises event sales/service, use the licensed-retailer/local event-permit path as applicable.
- Official form or portal
- Retail Alcoholic Beverage License / local event permit; Bismarck/Fargo local alcohol processes.
Applies to: A nonprofit serving, selling, or otherwise providing alcoholic beverages at an event.
- Gaming permission does not supply alcohol authority. Donated alcohol does not eliminate the need to classify the actual sale/service path.
- Sales outside the nonprofit exception or event-permit/license authority can trigger misdemeanor and licensing consequences.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 3 more
View official sources (4)
Bismarck and Fargo illustrate activity-specific local licensing such as alcohol, gaming, door-to-door and other business/activity permits. The reviewed sources do not establish one universal statewide nonprofit business license.
- Deadline
- Before locally regulated activity.
- Fee
- Varies locally.
- Filing agency
- Applicable city or county
- Responsible party
- Applicable city/county licensing authority
- Frequency
- Event-triggered/periodic
- How to comply
- Screen the actual local licensing authority for the organization's location/activity.
- Official form or portal
- Bismarck Permits & Licenses; Fargo Licensing & Permit Department.
Applies to: Nonprofits conducting locally regulated activities.
- Local examples remain local; absence of a universal state license is not a statement that no business/activity license applies.
- Missing a required local permit can stop/delay activity.
- South Dakota local business license required in some cases
- Utah local business license required
Last verified: 2026-08-09
Official sources: City of Bismarck and 1 more
View official sources (2)
Lobby or engage in campaign-finance activity
Lobbying and campaign finance are two separate systems, and both are separate again from the federal section 501(c)(3) candidate prohibition. A lobbyist registers for a term running July 1 through June 30 at $25 for the first represented organization plus $15 for each additional one, and the annual expenditure report is due August 1 with defined late bands. Campaign finance law expressly includes nonprofit corporations in its definition of corporation, and a covered corporate independent expenditure is reported within 48 hours. The exact treatment of an expenditure equal to $60 is unresolved: the statute says $60 or more, current Secretary of State wording overlaps at that exact figure, and the boundary is published as unsettled rather than encoded.
Before lobbying, register with the Secretary of State, upload/provide authorization from represented organizations, and pay $25 for the first represented organization plus $15 for each additional. Registration runs July 1 or registration date through June 30.
- Deadline
- Before lobbying; registration period July 1–June 30.
- Fee
- $25 first organization + $15 each additional.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Annual
- How to comply
- Register through FirstStop/current SOS lobbyist process.
- Official form or portal
- FirstStop — Lobbyist Registration.
Applies to: An individual performing covered lobbying under chapter 54-05.1 and not within an exclusion.
- Private citizens/other statutory exclusions are not automatically lobbyists.
- Unregistered covered lobbying can trigger enforcement and penalties.
Last verified: 2026-08-09
Official sources: North Dakota Secretary of State and 2 more
View official sources (3)
Lobbyists file by August 1, including the current no-expenditure posture. SOS currently charges $25 after August 1 through October 1 and $50 after October 1; if no report is filed by October 1, registration is revoked.
- Deadline
- August 1; October 1 revocation point if unfiled.
- Fee
- Late $25 after Aug.1 through Oct.1; $50 after Oct.1.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Annual
- How to comply
- File through FirstStop.
- Official form or portal
- Lobbyist Expenditure Report — FirstStop.
Applies to: A registered lobbyist after the registration period.
- The exact $60 expenditure boundary is a separate review-required fact.
- Late filing creates fees; continued nonfiling revokes registration.
Last verified: 2026-08-09
Official sources: North Dakota Secretary of State and 1 more
View official sources (2)
The statute requires reporting each expenditure of $60 or more. The current SOS page says both that $0-$60 is 'No' expenditures and that $60 or greater is reportable, creating an overlap exactly at $60.
- Deadline
- With annual expenditure report.
- Fee
- No filing fee; late fees separate.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Annual/event aggregation
- How to comply
- Use the statute's $60-or-more legal baseline but confirm the current FirstStop treatment of exactly $60 before encoding a binary rule.
- Official form or portal
- Lobbyist Expenditure Report — FirstStop.
Applies to: A lobbyist determining whether an expenditure on a single occasion is reportable.
- Amounts below $60 and above $60 are not disputed; only the exact boundary conflicts.
- Wrong exact-boundary operator can underreport or overreport a $60 expense.
Verification in progress. Safe approach: Use the statutory $60-or-more legal baseline but confirm current FirstStop treatment of exactly $60 before encoding the boundary. Unresolved: Treatment of an expenditure exactly equal to $60 in the lobbyist annual report. Why the official evidence is insufficient: Statute says $60 or more; current SOS webpage simultaneously describes $0-$60 as no expenditures and $60 or greater as reportable. Needed to resolve: North Dakota Secretary of State; N.D.C.C. § 54-05.1-03. Risk if this is treated as settled: A calculator or filing instruction could encode the wrong exact-boundary operator.
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: North Dakota Secretary of State and 1 more
View official sources (2)
Current SOS guidance requires amounts greater than $200 to include the known ultimate and true source of funds and applicable sub-contribution information.
- Deadline
- With the August 1 report when threshold is met.
- Fee
- No additional filing fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Annual/event aggregation
- How to comply
- Provide required source information in FirstStop.
- Official form or portal
- Lobbyist Expenditure Report.
Applies to: A lobbyist reporting expenditures in the chapter 54-05.1/54-66 source-disclosure branch.
- Keep this separate from the exact-$60 occasion-reporting threshold.
- Omitting source disclosure can make the report incomplete.
Last verified: 2026-08-09
Official sources: North Dakota Secretary of State and 1 more
View official sources (2)
Current SOS guidance requires a non-lobbyist expenditure report when more than $200 is spent to influence state government, excluding travel and membership dues.
- Deadline
- August 1 following the expenditure.
- Fee
- No filing fee stated.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Annual when triggered
- How to comply
- File through FirstStop.
- Official form or portal
- Non-Lobbyist Expenditure Report — FirstStop.
Applies to: A person/organization not qualifying as a lobbyist but making covered state-government-influence expenditures.
- Do not merge with campaign finance.
- Failing to distinguish this branch can miss a report even without lobbyist registration.
Last verified: 2026-08-09
Official source: North Dakota Secretary of State — Lobbyists
View official source
For chapter 16.1-08.1, 'corporations' includes nonprofit corporations; nonprofit status alone does not eliminate state campaign-finance disclosure duties.
- Deadline
- Before political-purpose, measure, independent-expenditure, or committee activity.
- Fee
- No general registration fee stated.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Event-triggered
- How to comply
- Classify activity and use CFRS if a report is triggered.
- Official form or portal
- Campaign Finance Reporting System.
Applies to: North Dakota nonprofit corporations engaging in activity regulated by chapter 16.1-08.1.
- Federal section 501(c)(3) candidate-election restrictions remain separate and can prohibit activity state law merely regulates.
- Assuming nonprofit status avoids state disclosure can cause missed reports.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 1 more
View official sources (2)
Section 16.1-08.1-03.5 requires corporate disclosure within 48 hours after the covered independent expenditure; current SOS guidance directs filing through CFRS.
- Deadline
- Within 48 hours after expenditure.
- Fee
- No filing fee; late fees $25 within 6 days, $50 within 11 days, $100 at 12+ days after due date.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Per trigger
- How to comply
- File through CFRS.
- Official form or portal
- Independent Expenditure Report — CFRS.
Applies to: A nonprofit corporation making a covered independent expenditure for political purpose or a measure.
- For a 501(c)(3), candidate intervention is federally prohibited even though state law describes a corporate reporting route; ballot-measure treatment differs.
- Late filing creates escalating fees and leaves spending undisclosed.
Last verified: 2026-08-09
Official sources: North Dakota Secretary of State and 3 more
View official sources (4)
North Dakota can impose disclosure on covered nonprofit-corporation political/measure activity. Separately, federal section 501(c)(3) prohibits candidate campaign intervention; a state filing route is not federal permission.
- Deadline
- Before candidate or measure activity.
- Fee
- State filing generally no fee; late fees can apply.
- Filing agency
- North Dakota Secretary of State
- Responsible party
- North Dakota Secretary of State; Internal Revenue Service
- Frequency
- Event-triggered/continuous
- How to comply
- Perform state classification and separate federal tax-law review.
- Official form or portal
- CFRS; IRS guidance.
Applies to: Section 501(c)(3) organizations considering candidate/ballot-measure activity.
- Ballot-measure activity is not identical to candidate intervention and has separate federal tax treatment.
- Conflation can miss state disclosure or wrongly treat state reporting as permission for federally prohibited candidate activity.
Last verified: 2026-08-09
Official sources: North Dakota Secretary of State and 2 more
View official sources (3)
The Secretary of State's current guide is for the 2026 election cycle; activity-specific dates depend on filer/report type and should not be hard-coded from another cycle.
- Deadline
- Activity-specific; use current 2026 guide and statutory 48-hour branches.
- Fee
- No general filing fee; late fees depend on report.
- Filing agency
- North Dakota Secretary of State
- Frequency
- Election-cycle/event-triggered
- How to comply
- Use CFRS/current 2026 guide.
- Official form or portal
- Campaign Finance Reporting System; 2026 Campaign Practices Guide.
Applies to: A nonprofit whose activity triggers campaign-finance reporting in the 2026 cycle.
- The 48-hour corporate independent-expenditure branch is fixed separately by statute.
- Using a stale cycle calendar can cause late reports.
Last verified: 2026-08-09
Official sources: North Dakota Secretary of State and 2 more
View official sources (3)
Dissolve and close accounts
Closing a North Dakota nonprofit is a sequence, not a filing. Approvals come first, with a separate pre-board route for incorporators and the ordinary board and voting member route for everyone else. The Notice of Intent to Dissolve costs $10 and the Articles of Dissolution cost $20. Between them sit the choices and duties that actually take the time: an optional statutory claims procedure published once each week for four successive weeks, the section 10-33-105 distribution hierarchy for restricted and charitable assets, and Attorney General notice with a 45-day waiting period and a possible further 30 days where the transaction is covered. That creditor publication belongs to dissolution and has nothing to do with formation. The final entry is unresolved on purpose: Articles of Dissolution do not automatically close a charity registration, a tax account, unemployment, Workforce Safety & Insurance, gaming, advocacy or local accounts, and no single official source establishes one universal closure sequence.
Chapter 10-33 provides a distinct incorporator-controlled dissolution path before the first board exists.
- Deadline
- Before the first board is established when electing to dissolve.
- Fee
- SOS filing fees addressed separately.
- Filing agency
- North Dakota Secretary of State
- Responsible party
- North Dakota Secretary of State; incorporators
- Frequency
- One time
- How to comply
- Adopt required incorporator action and complete dissolution filings.
- Official form or portal
- Notice of Intent to Dissolve; Articles of Dissolution.
Applies to: A domestic nonprofit before the first board is established and fitting §10-33-97.
- Once a board exists, use board/member dissolution provisions.
- Using the wrong approval path can invalidate dissolution.
Last verified: 2026-08-09
View official source
The board adopts the dissolution plan using the statutory vote, including majority of all directors where required; voting members approve when the statute requires their approval.
- Deadline
- Before filing Notice of Intent to Dissolve.
- Fee
- No internal approval fee; SOS filings separate.
- Filing agency
- North Dakota Secretary of State
- Responsible party
- Internal corporate governance; North Dakota Secretary of State
- Frequency
- One time
- How to comply
- Adopt/document plan and required board/member approvals.
- Official form or portal
- Plan of Dissolution; minutes.
Applies to: A domestic nonprofit with an established board considering dissolution.
- Voting-member and no-voting-member corporations use different approval paths.
- Defective approval can make filings/distributions challengeable.
Last verified: 2026-08-09
View official source
After required approval, file Notice of Intent to Dissolve; current fee is $10.
- Deadline
- After approval and before final dissolution sequence.
- Fee
- $10 filing fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- One time
- How to comply
- File through FirstStop/current SOS process.
- Official form or portal
- Notice of Intent to Dissolve.
Applies to: A domestic nonprofit proceeding with voluntary dissolution.
- Attorney General charitable-asset notice can separately apply.
- Skipping the statutory sequence can leave dissolution incomplete.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 2 more
View official sources (3)
Chapter 10-33 permits publication once each week for four successive weeks in the applicable official newspaper and provides separate claim deadlines for published/unknown and written/known claimant branches.
- Deadline
- Weekly for four successive weeks; statutory claim periods apply.
- Fee
- Private publication cost varies.
- Filing agency
- North Dakota courts
- Responsible party
- Internal dissolution administration; applicable newspaper; courts
- Frequency
- One dissolution event
- How to comply
- Use statutory notice text and track claims deadlines.
- Official form or portal
- Published/written creditor notices.
Applies to: A dissolving nonprofit choosing the statutory published-notice claims procedure.
- This is dissolution creditor publication, not formation publication.
- Incorrect notice can affect limitation/disposition of claims.
Last verified: 2026-08-09
View official source
After liabilities, distribute remaining assets according to §10-33-105 and governing restrictions; donor, trust, charitable, or federal tax restrictions cannot be treated as unrestricted property.
- Deadline
- During winding up before final distribution.
- Fee
- No separate distribution filing fee; professional/court costs can vary.
- Filing agency
- North Dakota Office of Attorney General
- Responsible party
- Internal corporate governance; North Dakota Office of Attorney General; courts where applicable
- Frequency
- One time
- How to comply
- Inventory liabilities/restrictions and document each transfer.
- Official form or portal
- Plan of Dissolution; restricted-fund records.
Applies to: A dissolving nonprofit distributing remaining assets.
- Attorney General notice/waiting requirements are separate.
- Improper distribution can violate restrictions and create fiduciary/enforcement exposure.
Last verified: 2026-08-09
View official source
Section 10-33-122 requires notice for covered transactions. Ordinary waiting period is 45 days after notice; the Attorney General may extend by 30 days. The section also contains a specific 501(c)(3) transaction exception/certificate branch.
- Deadline
- At least 45 days before covered transaction unless exception applies; possible +30 days.
- Fee
- No statutory notice fee identified.
- Filing agency
- North Dakota Office of Attorney General
- Frequency
- Event-triggered
- How to comply
- Provide required notice/supporting information and observe waiting period.
- Official form or portal
- Attorney General chapter 10-33 transaction notice.
Applies to: A nonprofit within §10-33-122 planning dissolution, merger/consolidation, or sale/transfer of all/substantially all assets.
- Do not assume every transfer uses the same branch; the 501(c)(3) exception/certificate procedure must be applied precisely.
- Closing too early can violate charitable-asset oversight.
Last verified: 2026-08-09
View official source
Complete applicable winding-up prerequisites and file Articles of Dissolution; current fee is $20.
- Deadline
- After applicable prerequisites.
- Fee
- $20 filing fee.
- Filing agency
- North Dakota Secretary of State
- Frequency
- One time
- How to comply
- File through FirstStop/current SOS process.
- Official form or portal
- Articles of Dissolution.
Applies to: A domestic nonprofit completing voluntary dissolution.
- Articles do not automatically close charity, tax, employer, gaming, advocacy, or local accounts.
- Failure leaves the public corporate record unresolved.
Last verified: 2026-08-09
Official sources: North Dakota Legislative Council and 2 more
View official sources (3)
The reviewed systems use separate registrations/portals. Charity has an express cancellation filing, while tax, UI, WSI, gaming, campaign/lobbying, and local accounts have their own processes. Articles of Dissolution should not be represented as automatically closing them all.
- Deadline
- During winding up and after final activity under each account.
- Fee
- Amounts/fees vary by account.
- Filing agency
- North Dakota Secretary of State
- Responsible party
- North Dakota Secretary of State; Office of State Tax Commissioner; Job Service North Dakota; Workforce Safety & Insurance; Office of Attorney General; local agencies
- Frequency
- One time per applicable account
- How to comply
- Use each agency's current closure/final-return process and preserve final reports.
- Official form or portal
- Charity Cancellation; ND TAP; UI EASY; myWSI; Gaming Portal; CFRS; local accounts.
Applies to: A nonprofit winding up operations.
- Exact final-account steps depend on which accounts exist and current portal instructions.
- Leaving accounts open can create continuing filing/liability; closing too early can impair final reporting.
Verification in progress. Safe approach: Corporate dissolution does not replace account-specific final reporting/cancellation; verify each active account at closure. Unresolved: Exact final closure mechanics for every independent tax, UI, WSI, gaming, advocacy, and local account. Why the official evidence is insufficient: No single official cross-agency source establishes a universal sequence; account-specific portal instructions can change. Needed to resolve: Each responsible agency/portal at the time of dissolution. Risk if this is treated as settled: A universal checklist could imply automatic closure or omit a final return.
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: North Dakota Secretary of State and 7 more
View official sources (8)
Official Sources
61 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| City of Fargo Auditor, Licensing Department | Alcohol Licensing | https://fargond.gov/city-government/departments/auditors/licensing-department/alcohol-licensing | |
| City of Bismarck Administration Department | Alcohol Permits & Licenses | https://www.bismarcknd.gov/744/Alcohol-Permits-Licenses | |
| North Dakota Office of State Tax Commissioner | Application for Abatement or Refund of Taxes | https://www.tax.nd.gov/sites/default/files/documents/forms/individual/property-tax/application-for-abatement-or-refund-of-taxes.pdf | |
| North Dakota Office of State Tax Commissioner | Application for Property Tax Exemption — SFN 24740 | https://www.tax.nd.gov/sites/www/files/documents/forms/individual/property-tax/application-for-property-tax-exemption.pdf | |
| North Dakota Office of Attorney General, Gaming Division | Charitable Gaming | https://attorneygeneral.nd.gov/licensing-and-gaming/licensing/charitable-gaming/ | |
| North Dakota Secretary of State | Charitable Organizations | https://www.sos.nd.gov/business/nonprofit-services/charitable-organizations | |
| North Dakota Secretary of State | Charitable Organizations Annual Report Change | https://www.sos.nd.gov/news/charitable-organizations-annual-report-change | |
| North Dakota Workforce Safety & Insurance | Common Questions | https://www.workforcesafety.com/employers/common-questions | |
| North Dakota Legislative Council | Constitution of North Dakota, Article XI | https://ndlegis.gov/constit/a11.pdf | |
| North Dakota Office of State Tax Commissioner | Corporate Income Tax | https://www.tax.nd.gov/corporate-income-tax | |
| North Dakota Office of State Tax Commissioner | Corporate Income Tax Deadlines | https://www.tax.nd.gov/corporate-income-tax-deadlines | |
| North Dakota Workforce Safety & Insurance | Coverage Requirements | https://www.workforcesafety.com/employers/insurance-coverage-information/coverage-requirements | |
| Job Service North Dakota | Employer's Guide | https://www.jobsnd.com/unemployment-business-tax/employers-guide | |
| North Dakota Office of State Tax Commissioner | Exempt Organizations — Sales Tax Guideline | https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/guideline-exempt-organizations.pdf | |
| North Dakota Secretary of State | FirstStop Portal | https://firststop.sos.nd.gov/ | |
| City of Fargo Auditor, Licensing Department | Games of Chance Permits | https://fargond.gov/city-government/departments/auditors/licensing-department/games-of-chance-permits | |
| North Dakota Office of Attorney General, Gaming Division | Gaming — Online Gaming Guidance | https://attorneygeneral.nd.gov/licensing-and-gaming/gaming/ | |
| Job Service North Dakota | If You Choose the Reimbursement Option for Payment of Unemployment Benefits | https://www.jobsnd.com/unemployment-business-tax/employers-guide/if-you-choose-reimbursement-option-payment-unemployment | |
| North Dakota Office of State Tax Commissioner | Income Tax Withholding | https://www.tax.nd.gov/income-tax-withholding | |
| North Dakota Office of State Tax Commissioner | Income Tax Withholding Deadlines | https://www.tax.nd.gov/income-tax-withholding-deadlines | |
| North Dakota Secretary of State | Independent Expenditures | https://www.sos.nd.gov/elections/campaign-finance-statement-interests/campaign-finance/independent-expenditures | |
| North Dakota Office of State Tax Commissioner | Individual Income Tax History | https://www.tax.nd.gov/individual-income-tax-history | |
| Job Service North Dakota | Learn About Taxes | https://www.jobsnd.com/unemployment-business-tax/learn-about-taxes | |
| City of Fargo | Licensing & Permit Department | https://fargond.gov/city-government/departments/auditors/licensing-department | |
| North Dakota Secretary of State | Lobbyists | https://www.sos.nd.gov/business/licensing-registration/lobbyists | |
| North Dakota Office of Attorney General, Gaming Division | Local or Restricted Event Permits | https://attorneygeneral.nd.gov/licensing-and-gaming/licensing/local-or-restricted-event-permits/ | |
| North Dakota Office of State Tax Commissioner | Local Taxes — City and County Taxes | https://www.tax.nd.gov/sales-and-use-tax/local-taxes-city-and-county-taxes | |
| North Dakota Secretary of State | Maintain a Nonprofit | https://www.sos.nd.gov/business/nonprofit-services/maintain-nonprofit | |
| North Dakota Health and Human Services, Child Support | New Hire Reporting FAQs | https://www.hhs.nd.gov/childsupport/employers/new-hire-reporting/new-hire-reporting-faqs | |
| North Dakota Secretary of State | Nonprofit Organization Resource Guide | https://www.sos.nd.gov/sites/www/files/documents/business/nonprofit-guide.pdf | |
| North Dakota Secretary of State | North Dakota Campaign Practices Guide — 2026 Election Cycle | https://www.sos.nd.gov/sites/www/files/documents/elections/camp-help-pract.pdf | |
| North Dakota Legislative Council | North Dakota Century Code Chapter 10-33 — NONPROFIT CORPORATIONS | https://ndlegis.gov/cencode/t10c33.pdf | |
| North Dakota Legislative Council | North Dakota Century Code Chapter 16.1-08.1 — CAMPAIGN CONTRIBUTION STATEMENTS | https://ndlegis.gov/cencode/t16-1c08-1.pdf | |
| North Dakota Legislative Council | North Dakota Century Code Chapter 34-15 — NEW HIRE REPORTING | https://ndlegis.gov/cencode/t34c15.pdf | |
| North Dakota Legislative Council | North Dakota Century Code Chapter 5-02 — RETAIL LICENSING | https://ndlegis.gov/cencode/t05c02.pdf | |
| North Dakota Legislative Council | North Dakota Century Code Chapter 50-22 — CHARITABLE ORGANIZATIONS SOLICITING CONTRIBUTIONS | https://ndlegis.gov/cencode/t50c22.pdf | |
| North Dakota Legislative Council | North Dakota Century Code Chapter 52-01 — DEFINITIONS AND GENERAL PROVISIONS | https://ndlegis.gov/cencode/t52c01.pdf | |
| North Dakota Legislative Council | North Dakota Century Code Chapter 52-04 — CONTRIBUTIONS | https://ndlegis.gov/cencode/t52c04.pdf | |
| North Dakota Legislative Council | North Dakota Century Code Chapter 53-06.1 — GAMES OF CHANCE | https://ndlegis.gov/cencode/t53c06-1.pdf | |
| North Dakota Legislative Council | North Dakota Century Code Chapter 54-05.1 — LEGISLATIVE LOBBYING | https://ndlegis.gov/cencode/t54c05-1.pdf | |
| North Dakota Legislative Council | North Dakota Century Code Chapter 57-02 — PROPERTY SUBJECT TO TAXATION | https://ndlegis.gov/cencode/t57c02.pdf | |
| North Dakota Legislative Council | North Dakota Century Code Chapter 57-39.2 — SALES TAX | https://ndlegis.gov/cencode/t57c39-2.pdf | |
| North Dakota Department of Labor and Human Rights | North Dakota Minimum Wage and Work Conditions Summary | https://www.nd.gov/labor/sites/www/files/documents/Min%20Wage%20Poster%20-%20Be%20Legenday%20Logo.pdf | |
| North Dakota Secretary of State | North Dakota Nonprofit | https://www.sos.nd.gov/business/nonprofit-services/register-nonprofit/north-dakota-nonprofit | |
| North Dakota Office of Attorney General, Gaming Division | Online Charitable Gaming Licensing System — Coming April 2026 | https://attorneygeneral.nd.gov/licensing-and-gaming/charitable-gaming-online-systems/ | |
| North Dakota Workforce Safety & Insurance | Out-of-State Employers Working in North Dakota | https://www.workforcesafety.com/employers/across-state-lines/out-state-employers-working-north-dakota | |
| North Dakota Secretary of State | Out-of-State Nonprofit | https://www.sos.nd.gov/business/nonprofit-services/register-nonprofit/out-state-nonprofit | |
| City of Bismarck | Permits & Licenses | https://www.bismarcknd.gov/647/Permits-Licenses | |
| North Dakota Secretary of State | Professional Fundraiser Registration — SFN 11303 | https://www.nd.gov/eforms/Doc/sfn11303.pdf | |
| North Dakota Secretary of State | Professional Fundraisers | https://www.sos.nd.gov/business/licensing-registration/professional-fundraisers | |
| North Dakota Office of State Tax Commissioner | Property Tax Exemptions & Credits | https://www.tax.nd.gov/property-tax-exemptions-credits | |
| City of Fargo Assessor's Office | Qualifications for the Charitable Tax Exemption | https://fargond.gov/city-government/departments/assessors/exemptions/charitable-exemption | |
| Burleigh County Auditor | Raffle Requirements | https://www.burleigh.gov/departments/auditor/raffle-requirements/ | |
| North Dakota Office of Attorney General, Gaming Division | Raffles — Gaming Forms | https://attorneygeneral.nd.gov/licensing-and-gaming/gaming-forms/raffles/ | |
| Job Service North Dakota | Reporting and Payment of Unemployment Taxes | https://www.jobsnd.com/unemployment-business-tax/about-reporting-and-payment-taxes | |
| Internal Revenue Service | Restriction of Political Campaign Intervention by Section 501(c)(3) Tax-Exempt Organizations | https://www.irs.gov/charities-non-profits/charitable-organizations/restriction-of-political-campaign-intervention-by-section-501c3-tax-exempt-organizations | |
| North Dakota Office of Attorney General, Licensing Division | Retail Alcoholic Beverage License | https://attorneygeneral.nd.gov/licensing-and-gaming/licensing/retail-alcoholic-beverage-license/ | |
| North Dakota Office of State Tax Commissioner | Sales and Use Tax | https://www.tax.nd.gov/sales-and-use-tax | |
| North Dakota Office of State Tax Commissioner | Sales Tax Exemptions & Incentives | https://www.tax.nd.gov/sales-tax-exemptions-incentives | |
| North Dakota Office of State Tax Commissioner | Tax Forms | https://www.tax.nd.gov/forms | |
| North Dakota Department of Labor and Human Rights | Wage and Hour FAQs | https://www.nd.gov/labor/wage-and-hour-faq |
Recent North Dakota Compliance Updates
North Dakota keeps its compliance systems further apart than most states, and the expensive mistakes come from treating two of them as one. The state entity is a nonprofit corporation under N.D.C.C. ch. 10-33, filed through FirstStop for $40, with an ordinary board floor of three directors and an unusual cap that keeps financially interested individuals at no more than 49 percent of the board. The reporting trap is that the Secretary of State runs two different annual reports: the nonprofit corporate annual report due February 1 for $10, and the Charitable Organization Annual Report due September 1 for its own separate $10. A registered charity subject to both files both. Section 501(c)(3) status is not a shortcut anywhere here. It does not create a blanket sales and use tax purchase exemption, it does not establish the charitable property tax exemption, and it does not answer the employment questions, where unemployment coverage turns on four or more workers during 20 different weeks and Workforce Safety & Insurance is the sole workers compensation provider. Charitable gaming is four distinct authorizations rather than one raffle rule, alcohol permission never comes with them, and closing down is a sequence of filings and account cancellations rather than a single form. Four of the guide’s 117 structured requirements remain VERIFICATION IN PROGRESS and are labelled as such rather than answered by inference.
A registered North Dakota charity owes two annual reports, both to the Secretary of State, and they are routinely mistaken for each other. The nonprofit corporate annual report under chapter 10-33 is due on or before February 1 and costs $10, with a $5 late penalty on top of the report fee and a 30 day correction window for a report that arrived on time but came back deficient. The Charitable Organization Annual Report under chapter 50-22 is due September 1 and costs its own separate $10. Their extension rules do not transfer: the charity report has a defined extension request process with an absolute December 1 ceiling, and the corporate report has no equivalent. Their consequences do not transfer either. Missing the charity report makes the registration inactive and stops lawful solicitation until it is cured, while a year of unresolved corporate nonfiling can dissolve a domestic corporation or revoke a foreign corporation’s authority. This explainer walks the whole calendar, including the first year rule, the July 1, 2025 financial upload change, and a decision framework for working out which reports an organization actually owes.
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 North Dakota and in what order.
Either route reaches a person who reads it and answers, usually the same day. There is no charge for working out what fits you. We are not attorneys and not CPAs, and nothing here is legal or tax advice.
Methodology and Legal-Information Disclaimer
This guide is compiled from official state statutes, agency instructions, forms, and government guidance. Some entries are marked Verification in Progress where additional confirmation is underway. This material provides general information and does not replace legal, tax, or accounting advice.
Spotted an outdated fee, deadline, or citation? A dedicated correction-reporting channel for this guide is not live yet — check back soon.