Vermont
This guide organizes 75 Vermont nonprofit compliance facts supported by 63 official sources. 7 entries are currently marked Verification in Progress.
75 facts · 68 source verified · 7 in progress · 63 official sources
On this page
- Start Here
- Compact Operational Reference
- Classification and formation
- Names, registered agent, and public records
- Governance and internal records
- Biennial reporting and administrative maintenance
- Foreign nonprofits
- Charitable solicitation and paid fundraising
- Cause-related marketing
- Corporate and sales taxes
- Property tax
- Employers, unemployment, and workers’ compensation
- Games of chance and break-open tickets
- Alcohol, lobbying, campaign finance, and local licensing
- Amendments, transactions, dissolution, and closure
- Official Sources
- Recent Compliance Updates
- Methodology & Disclaimer
Start Here
These are Vermont’s highest-priority nonprofit compliance decision points. Some apply at formation or recur on the biennial cycle; others apply only when the organization uses a paid fundraiser, buys taxable goods, owns property, hires employees, operates across state lines, or winds down. One entry, the biennial filing year the entity record shows after the Act 10 transition, remains VERIFICATION IN PROGRESS. Check each entry’s applicability before acting.
- Choose public-benefit or mutual-benefit status without equating either label with federal §501(c)(3) Applies to: Every Vermont nonprofit corporation.
- File nonprofit Articles of Incorporation and pay the current $155 fee Applies to: A new domestic Vermont nonprofit corporation.
- Include the required name, classification, registered-agent, incorporator, membership, and dissolution provisions Applies to: A new domestic Vermont nonprofit corporation.
- Maintain a registered agent, registered office, and current agent email Applies to: Domestic and authorized foreign nonprofit corporations.
- File the nonprofit biennial report between January 1 and April 1 Applies to: Every domestic nonprofit corporation and authorized foreign nonprofit corporation required by 11B V.S.A. §16.22.
- Use the entity record’s assigned report year for operational planning while preserving the statutory formula Applies to: Existing corporations transitioned from annual to biennial reporting on July 1, 2025.
- Cure biennial-report, fee, and registered-agent defaults before administrative dissolution Applies to: A domestic nonprofit receiving a delinquency or dissolution notice.
- Register a foreign nonprofit before transacting business in Vermont Applies to: A nonprofit corporation formed elsewhere that will transact business in Vermont and does not fit an exclusion.
- Do not invent a general registration solely for ordinary charitable solicitation Applies to: An ordinary charitable organization soliciting contributions without acting as a paid fundraiser.
- Pay the annual $675 registration fee and file each campaign notice at least 10 days before solicitation Applies to: A paid fundraiser soliciting in Vermont during a calendar year and conducting one or more Vermont solicitation campaigns.
- Use Form S-3 for qualifying direct purchases by a federally recognized §501(c)(3) Applies to: A qualifying pious or charitable organization making exempt direct purchases.
- Apply locally for property-tax exemption based on ownership and qualifying use Applies to: A nonprofit owning Vermont real or personal property claimed exempt.
- Apply the nonprofit four-employees-in-20-weeks coverage test and statutory exclusions Applies to: A qualifying §501(c)(3) nonprofit employer.
- Maintain workers’ compensation coverage for covered employees Applies to: A Vermont employer with covered employees, including nonprofit employers.
- Close each tax, payroll, fundraising, gaming, alcohol, lobbying, campaign, assumed-name, and local account separately Applies to: A nonprofit dissolving or leaving Vermont.
Compact Operational Reference
A summary and navigation device only. Every row links to the complete requirement below, where each fee, deadline, threshold operator, and exception is stated in full. The paid-fundraiser row carries four separate amounts: the $675 annual registration fee, the $270 fee for each campaign notice, an additional annual $270 for a campaign lasting more than 12 months, and a $20,000 bond.
Classification and formation
Vermont incorporates nonprofits under Title 11B as either public-benefit or mutual-benefit corporations. That corporate label is not the same thing as federal §501(c)(3) recognition, and the Articles that satisfy Vermont do not by themselves satisfy the IRS.
Title 11B distinguishes public-benefit and mutual-benefit corporations. Classification affects distributions, mergers, asset transfers, dissolution, and Attorney General oversight; federal tax recognition remains separate.
- Deadline
- At formation and before any classification change.
- Fee
- Included in formation or amendment fee.
- Filing agency
- Vermont Secretary of State (SOS)
- Responsible party
- Vermont Secretary of State; Vermont Attorney General
- Frequency
- Continuous
- How to comply
- State the classification in the Articles and use an amendment for a later change.
- Official form or portal
- Articles of Incorporation; Articles of Amendment
Applies to: Every Vermont nonprofit corporation.
- Religious organizations are generally handled within the public-benefit framework and special provisions, not as a third Title 11B class.
- Wrong or omitted classification can create governance and charitable-asset uncertainty.
- New York nonprofit corporation type required
- Rhode Island nonprofit corporation type required
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 3 more
View official sources (4)
Under 11B V.S.A. §1.40, a corporation recognized under IRC §501(c)(3), organized for a public or charitable purpose, or required to distribute assets to a public-benefit corporation or governmental or charitable recipient is a public-benefit corporation. Other Title 11B corporations are mutual-benefit corporations unless the Articles validly provide otherwise under the Act; pre-Act corporations are classified under the statutory transition rule.
- Deadline
- At formation and whenever classification becomes material.
- Fee
- No separate fee unless amendment is filed.
- Filing agency
- Vermont Secretary of State (SOS)
- Responsible party
- Vermont Secretary of State; Vermont Attorney General
- Frequency
- Continuous
- How to comply
- Review the Articles and controlling classification provisions; amend if needed.
- Official form or portal
- Articles; amendment filing
Applies to: A corporation whose Articles do not clearly select a classification or that falls within a statutory automatic category.
- A valid IRS determination letter does not substitute for the corporate classification statement.
- Misclassification can affect distributions and fundamental transactions.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 2 more
View official sources (3)
Deliver Articles satisfying 11B V.S.A. §2.02. The current fee schedule lists $155, with no extra online filing fee stated.
- Deadline
- Before operating as a Vermont nonprofit corporation.
- Fee
- $155.
- Filing agency
- Vermont Secretary of State (SOS)
- Responsible party
- Vermont Secretary of State, Business Services Division
- Frequency
- One time
- How to comply
- Online through the Business Service Center or by accepted paper filing.
- Official form or portal
- Nonprofit Articles of Incorporation; Online Business Service Center
Applies to: A new domestic Vermont nonprofit corporation.
- Federal §501(c)(3) recognition and tax exemptions are separate.
- No corporation exists until the filing is accepted and effective.
- New York articles of incorporation required
- Rhode Island articles of incorporation required
Last verified: 2026-07-30
Official sources: Vermont Secretary of State and 3 more
View official sources (4)
One or more natural persons who have reached the age of majority may act as incorporators. The majority-age qualifier applies to the human incorporator; the current Title 11B formation rule does not authorize a legal entity itself to serve as incorporator. An authorized signer should identify the signer and incorporator capacity on the filing.
- Deadline
- At formation.
- Fee
- Included in Articles fee.
- Filing agency
- Vermont Secretary of State (SOS)
- Frequency
- One time
- How to comply
- Each incorporator signs in the proper capacity and provides required information.
- Official form or portal
- Articles of Incorporation
Applies to: A new domestic Vermont nonprofit corporation.
- A separate authorized representative may sign for an eligible person where filing law permits.
- An unauthorized or ineligible signer can cause rejection or liability.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
The Articles must include the statutory minimum provisions, including corporate name, public- or mutual-benefit classification, registered office and agent information, incorporator information, member/nonmember structure, and applicable dissolution-distribution language.
- Deadline
- At formation.
- Fee
- Included in $155 fee.
- Filing agency
- Vermont Secretary of State (SOS)
- Frequency
- One time
- How to comply
- Complete every mandatory field and attach additional provisions where necessary.
- Official form or portal
- Nonprofit Articles of Incorporation
Applies to: A new domestic Vermont nonprofit corporation.
- Optional purpose and initial-director provisions may be added; form fields should be checked at filing.
- Missing mandatory provisions can cause rejection or later governance uncertainty.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
Vermont minimum Articles provisions do not guarantee federal qualification. Add appropriately limited charitable-purpose, private-benefit, and dissolution/asset-dedication language before the IRS application.
- Deadline
- Preferably at formation; otherwise before federal determination.
- Fee
- Included at formation; amendment fee later.
- Filing agency
- Vermont Secretary of State (SOS)
- Responsible party
- Vermont Secretary of State; Internal Revenue Service
- Frequency
- Formation or amendment
- How to comply
- Use Articles attachments or an amendment/restatement.
- Official form or portal
- Articles; Articles of Amendment/Restatement
Applies to: A Vermont nonprofit intending to seek or maintain federal §501(c)(3) recognition.
- Drafting must reflect donor restrictions and actual activities.
- A valid Vermont corporation may still fail or delay federal exemption.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
If initial directors are named, they hold the organizational meeting; otherwise incorporators elect directors. Complete organization by appointing officers, adopting bylaws, and addressing initial business.
- Deadline
- Promptly after incorporation.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance
- Frequency
- One time
- How to comply
- Meeting or valid written consent where permitted.
- Official form or portal
- Minutes; incorporator consent; bylaws
Applies to: A newly incorporated Vermont nonprofit.
- Organizational meetings may be held inside or outside Vermont.
- Operating without valid organization can undermine authority and records.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
A person acting while knowing no corporation exists may be personally liable for resulting obligations.
- Deadline
- Before corporate effectiveness.
- Fee
- No filing fee.
- Responsible party
- Courts; internal governance
- Frequency
- Event-triggered
- How to comply
- Delay commitments or clearly structure them as contingent on formation.
- Official form or portal
- No universal state form.
Applies to: Persons acting on behalf of a corporation they know has not yet been formed.
- Later incorporation does not automatically erase the statutory rule.
- Personal liability may attach.
Last verified: 2026-07-30
View official source
Names, registered agent, and public records
The legal corporate name, an optional name reservation, a foreign registered name, and an assumed business name are four separate filings with separate fees. None of them creates trademark rights.
The legal name must satisfy Title 11B. A reservation is optional and uses the statutory reservation period; transfer requires a separate filing.
- Deadline
- At formation; reservation before formation if desired.
- Fee
- Reservation $35; transfer $35.
- Filing agency
- Vermont Secretary of State (SOS)
- Frequency
- Event-triggered
- How to comply
- File through the Business Service Center or current paper process.
- Official form or portal
- Application for Reserved Name; Transfer of Reserved Name
Applies to: Every Vermont nonprofit; optional reservation applicant.
- Reservation does not create the corporation or trademark rights.
- An unavailable or impermissible name can cause rejection.
Last verified: 2026-07-30
Official sources: Vermont Secretary of State and 1 more
View official sources (2)
Use the registered-name filing and renewal process when the foreign corporation needs to protect a name under Title 11B.
- Deadline
- Event-triggered; renew within the statutory period.
- Fee
- Registration $45; renewal $45.
- Filing agency
- Vermont Secretary of State (SOS)
- Frequency
- Annual while maintained
- How to comply
- File the current registered-name form.
- Official form or portal
- Registered Name; Renewal of Registered Name
Applies to: A foreign nonprofit preserving a name in Vermont before or apart from authority.
- Foreign authority and assumed-name filings are separate.
- Failure to renew ends the name registration.
Last verified: 2026-07-30
Official sources: Vermont Secretary of State and 1 more
View official sources (2)
A person or registered entity doing business in Vermont under a name other than its legal name registers the assumed business name with the Secretary of State. The registration is renewed on the statutory cycle, and a registrant that changes the name or registrants ends the existing registration and files a new one. Ending the registration is required when the name is no longer used. Registration does not create a separate legal entity or trademark ownership.
- Deadline
- Register before conducting business under the assumed name; renew within the Secretary of State renewal window shown for the registration.
- Fee
- $50 initial registration; $40 renewal under the current Secretary of State fee schedule.
- Filing agency
- Vermont Secretary of State (SOS)
- Frequency
- Five-year registration; event-triggered change or cancellation.
- How to comply
- Online Business Service Center or accepted paper filing.
- Official form or portal
- Assumed Business Name registration
Applies to: A Vermont or foreign nonprofit using a DBA.
- An assumed name does not amend the legal corporate name.
- Failure can impair public notice and use of the assumed name.
Last verified: 2026-07-30
Official sources: Vermont Secretary of State and 1 more
View official sources (2)
Maintain the statutory registered agent and physical registered office continuously and keep the agent contact information current.
- Deadline
- At formation/authority and continuously.
- Fee
- Change filing $35, subject to the statutory annual filer cap.
- Filing agency
- Vermont Secretary of State (SOS)
- Frequency
- Continuous
- How to comply
- File the agent/office change through the current SOS workflow.
- Official form or portal
- Registered Agent/Office Change
Applies to: Domestic and authorized foreign nonprofit corporations.
- Principal-office information does not replace the registered office.
- Failure can cause missed service and administrative dissolution or foreign termination.
- Massachusetts registered agent required
- Oregon registered agent required
Last verified: 2026-07-30
Official sources: Vermont Secretary of State and 1 more
View official sources (2)
The agent may resign by statutory filing. The corporation should appoint and file a replacement before the resignation becomes effective whenever possible.
- Deadline
- Within the statutory resignation/effectiveness period.
- Fee
- Current filing fee, if any, per fee schedule.
- Filing agency
- Vermont Secretary of State (SOS)
- Frequency
- Event-triggered
- How to comply
- File resignation and replacement through separate SOS workflows.
- Official form or portal
- Agent Resignation; Agent/Office Change
Applies to: A corporation whose registered agent resigns.
- The resigning agent’s filing does not itself appoint a successor.
- A gap can support administrative dissolution or termination.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
Request the relevant certificate or certified copy from the Secretary of State; it does not prove federal tax exemption or tax clearance.
- Deadline
- When requested by a third party.
- Fee
- Current certificate/copy fee per fee schedule.
- Filing agency
- Vermont Secretary of State (SOS)
- Frequency
- Event-triggered
- How to comply
- Order through the Business Service Center.
- Official form or portal
- Certificate of Good Standing/Existence; Certified Copy
Applies to: A nonprofit needing official status evidence or certified records.
- Status certificates do not replace agency-specific clearances.
- Missing current evidence can delay transactions or foreign qualification.
Last verified: 2026-07-30
Official sources: Vermont Secretary of State and 1 more
View official sources (2)
File a correction identifying the document and defect. Use an amendment—not correction—for a substantive charter change.
- Deadline
- Promptly after discovery.
- Fee
- Current statutory filing fee.
- Filing agency
- Vermont Secretary of State (SOS)
- Frequency
- Event-triggered
- How to comply
- File the correction through the SOS.
- Official form or portal
- Statement/Articles of Correction
Applies to: A nonprofit discovering an execution, transmission, or inaccurate-statement defect in a filed document.
- Correction cannot bypass required approvals.
- An inaccurate public record can impair notice and transactions.
Last verified: 2026-07-30
Official sources: Vermont Secretary of State and 1 more
View official sources (2)
Governance and internal records
Directors, officers, members, records, inspection rights, fiduciary duties, and indemnification are distinct statutory systems under Title 11B. Most of this is internal governance rather than a state filing.
The board must consist of three or more individuals, with the number fixed by the Articles or bylaws.
- Deadline
- At organization and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Elect or appoint directors and retain minutes and rosters.
- Official form or portal
- Bylaws; minutes
Applies to: An ordinary board-governed Vermont nonprofit corporation.
- Additional qualifications may be imposed by governing documents.
- A board below the minimum may lack valid authority.
- New York minimum number of directors required
- South Dakota minimum number of directors required
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
Use Title 11B and the governing documents for ordinary board procedure, remote participation, action without meeting, and committee delegation.
- Deadline
- At each governance action.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Meetings or valid written action; retain minutes and consents.
- Official form or portal
- Bylaws; minutes; consents
Applies to: Vermont nonprofit directors and committees.
- Committees cannot exercise powers reserved by statute to members or the full board.
- Defective procedure can make action challengeable.
Last verified: 2026-07-30
Official source: Vermont General Assembly — 11B V.S.A. Chapter 8 — Directors and Officers
View official source
Appoint a president, secretary, treasurer, and other officers required by governing documents; one person may hold multiple offices unless prohibited, but one officer may not act in incompatible capacities in the same transaction.
- Deadline
- Promptly after formation and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Board action documented in minutes or consent.
- Official form or portal
- Bylaws; officer resolutions
Applies to: Every Vermont nonprofit corporation.
- Special religious governance provisions may affect titles or appointment methods.
- Missing required officers can impair execution and records.
- Rhode Island required officers required
- California required officers required
Last verified: 2026-07-30
Official source: Vermont General Assembly — 11B V.S.A. Chapter 8 — Directors and Officers
View official source
Use the Articles and bylaws to define member classes, admission, voting, delegates, proxies, meetings, quorum, consent, suspension, and expulsion.
- Deadline
- At formation and before member action.
- Fee
- No state fee unless Articles are amended.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous/event-triggered
- How to comply
- Maintain membership records, notices, ballots, proxies, and minutes.
- Official form or portal
- Articles; bylaws; membership ledger
Applies to: A nonprofit with statutory members.
- Donors, volunteers, and subscribers are not automatically statutory members.
- Unclear member status can invalidate elections and fundamental transactions.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
Maintain permanent minutes and action records, appropriate accounting records, governing documents, member communications, and current director/officer/member information.
- Deadline
- Continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Secure paper or electronic records.
- Official form or portal
- Corporate record book and accounting system
Applies to: Every Vermont nonprofit corporation.
- Other laws, grants, and fundraising duties may require longer retention.
- Missing records impair governance, tax, audit, inspection, and litigation functions.
Last verified: 2026-07-30
Official source: Vermont General Assembly — 11B V.S.A. Chapter 16 — Records and Reports
View official source
Provide records and financial statements within the statutory scope and timing after applicable notice and proper-purpose conditions are met.
- Deadline
- Within the statutory response period, including the 15-day financial-statement rule where applicable.
- Fee
- No state filing fee; reasonable copying costs may apply.
- Responsible party
- Internal governance; courts
- Frequency
- Event-triggered
- How to comply
- Document request, purpose, response, and confidentiality controls.
- Official form or portal
- No universal state form.
Applies to: A corporation receiving a qualifying request.
- Public access, member inspection, and director inspection are separate.
- Wrongful refusal may lead to court relief.
Last verified: 2026-07-30
Official source: Vermont General Assembly — 11B V.S.A. Chapter 16 — Records and Reports
View official source
Act in good faith and in the corporation’s best interests, disclose conflicts, use disinterested approval and fairness safeguards, and avoid prohibited loans or distributions.
- Deadline
- At every material decision.
- Fee
- No state fee.
- Responsible party
- Internal governance; courts; Attorney General where applicable
- Frequency
- Continuous
- How to comply
- Use disclosures, recusals, comparison data, approvals, and minutes.
- Official form or portal
- Conflict disclosures; board minutes
Applies to: Directors, officers, and key decision-makers.
- Reliance and indemnification protections apply only within statutory limits.
- Breach can lead to rescission, restitution, damages, injunction, or removal.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
Apply statutory eligibility, determination, and repayment-undertaking rules before indemnifying or advancing expenses; maintain appropriate insurance and distinguish statutory volunteer immunity from coverage.
- Deadline
- When a covered proceeding or claim arises.
- Fee
- No state filing fee; insurance and legal costs vary.
- Responsible party
- Internal governance; courts
- Frequency
- Event-triggered
- How to comply
- Board findings, undertakings, agreements, and insurance notices.
- Official form or portal
- No universal state form.
Applies to: A nonprofit responding to claims involving directors, officers, employees, agents, or volunteers.
- Mandatory, permissive, and court-ordered indemnification are distinct.
- Unauthorized payment can create fiduciary liability.
Last verified: 2026-07-30
Official source: Vermont General Assembly — 11B V.S.A. Chapter 8 — Directors and Officers
View official source
Biennial reporting and administrative maintenance
Effective July 1, 2025, Act 10 moved Title 11B nonprofit reporting from annual to biennial. The statutory January 1 to April 1 window and the two-calendar-year recurrence are verified. How legacy entities were assigned to a filing cycle, and how a late filing is charged, are not.
The first report is due between January 1 and April 1 of the year after incorporation or foreign authorization. Subsequent reports are due between January 1 and April 1 following each succeeding two calendar years.
- Deadline
- January 1 through April 1 in the statutory filing year.
- Fee
- $35; fee waiver applies where Act 10 expressly requires it.
- Filing agency
- Vermont Secretary of State (SOS)
- Frequency
- Biennial
- How to comply
- File online or by the current accepted report method.
- Official form or portal
- Biennial Report / Renewal
Applies to: Every domestic nonprofit corporation and authorized foreign nonprofit corporation required by 11B V.S.A. §16.22.
- Do not use the Title 11A fiscal-year deadline for Title 11B nonprofits.
- Late filing can produce late fees and progress to administrative dissolution or foreign termination.
- Massachusetts annual or biennial report required
- Texas annual or biennial report required in some cases
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 2 more
View official sources (3)
Check the official entity record and renewal notice for the assigned filing year. If the displayed cycle conflicts with the plain statutory formula, file by the earliest official date and obtain written SOS confirmation.
- Deadline
- The assigned January 1–April 1 window shown for the entity, subject to statutory review.
- Fee
- $35 plus any applicable late fee.
- Filing agency
- Vermont Secretary of State (SOS)
- Frequency
- Biennial
- How to comply
- Online Business Service Center.
- Official form or portal
- Entity record; Biennial Report / Renewal
Applies to: Existing corporations transitioned from annual to biennial reporting on July 1, 2025.
- Entities formed before July 1, 2025 and annual reports already filed may have transition-specific treatment.
- Following the wrong cycle can create delinquency or duplicate filing.
Verification in progress. Safe approach: Follow §16.22’s January 1–April 1 statutory window and two-calendar-year formula, but also check the entity record’s assigned filing year; obtain written SOS confirmation when the two conflict. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for complete transition-cycle assignment mechanics. Why the official evidence is insufficient: Official sources do not fully explain treatment of all pre-July-1-2025 entities, annual reports already filed, or late 2025 reports. Needed to resolve: Vermont Secretary of State Business Services written transition guidance or entity-specific portal confirmation. Risk if this is treated as settled: A corporation may file in the wrong biennial year, duplicate a report, or miss the portal-assigned cycle and face delinquency.
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Vermont General Assembly and 3 more
View official sources (4)
Report the corporate name, jurisdiction, registered-agent and office information, principal office, directors and officers, and other information required by current law and the form. A no-change certification is appropriate only when the existing record remains accurate.
- Deadline
- With each biennial report.
- Fee
- Included in report fee.
- Filing agency
- Vermont Secretary of State (SOS)
- Frequency
- Biennial
- How to comply
- Online or accepted paper report.
- Official form or portal
- Biennial Report / Renewal
Applies to: A nonprofit filing its biennial report.
- Agent changes may require consent or a separate change filing.
- Incomplete or inaccurate reports can be rejected and leave public records incorrect.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 2 more
View official sources (3)
A corrected report delivered within 30 days after the effective date of the rejection notice is treated as timely.
- Deadline
- Within 30 days after the rejection notice becomes effective.
- Fee
- No separate cure fee stated; ordinary report and late charges may remain.
- Filing agency
- Vermont Secretary of State (SOS)
- Frequency
- Event-triggered
- How to comply
- Correct and resubmit through the instructed channel.
- Official form or portal
- Corrected Biennial Report
Applies to: A nonprofit whose otherwise timely report is rejected.
- The safe harbor applies to correction of a rejected report, not every delinquent filing.
- Missing the cure window can leave the filing late.
Last verified: 2026-07-30
View official source
The statutory report fee is verified, but current public sources should be checked for the exact late fee, grace-period operation, and any nonprofit fee waiver implemented for the transition.
- Deadline
- Immediately after the missed April 1 deadline.
- Fee
- $35 report fee; late fee and waiver implementation require current portal confirmation.
- Filing agency
- Vermont Secretary of State (SOS)
- Frequency
- Biennial
- How to comply
- Use the Online Business Service Center and retain the displayed charges.
- Official form or portal
- Late Biennial Report / Renewal
Applies to: A nonprofit filing after April 1 or relying on an Act 10 waiver.
- Do not assume a portal charge is authorized for every transition case without reconciling Act 10.
- Continued delinquency can lead to dissolution or foreign termination.
Verification in progress. Safe approach: Before filing late, confirm the amount and any waiver directly in the current SOS workflow or in writing; do not assume a grace period. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for complete late-filing fee mechanics. Why the official evidence is insufficient: Exact late fee, grace period, and transition waiver treatment were not fully confirmed in accessible current official materials. Needed to resolve: Current Secretary of State fee schedule, Act 10 implementation notice, and live late-report workflow. Risk if this is treated as settled: A late filer may pay the wrong amount, assume a nonexistent grace period, or miss an Act 10 waiver and proceed toward dissolution.
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Vermont General Assembly and 3 more
View official sources (4)
The Secretary may administratively dissolve for statutory grounds including report, fee, or registered-agent failures after notice and cure procedures.
- Deadline
- Within the cure period stated in the statutory notice.
- Fee
- Delinquent fees, reports, penalties, and reinstatement fee apply.
- Filing agency
- Vermont Secretary of State (SOS)
- Frequency
- Event-triggered
- How to comply
- File missing reports, cure agent/office defects, pay charges, and submit reinstatement if dissolved.
- Official form or portal
- Administrative Dissolution Cure; Reinstatement
Applies to: A domestic nonprofit receiving a delinquency or dissolution notice.
- Corporate dissolution does not close federal, tax, payroll, gaming, alcohol, lobbying, or local accounts.
- Corporate authority ends or is restricted after dissolution, subject to winding up and reinstatement rules.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
Submit the reinstatement application, cure every ground, file delinquent reports, pay required fees, and confirm name availability. Reinstatement generally relates back subject to statutory limits.
- Deadline
- Within the statutory reinstatement period after dissolution.
- Fee
- Current reinstatement fee plus delinquent reports and charges.
- Filing agency
- Vermont Secretary of State (SOS)
- Frequency
- One time per dissolution
- How to comply
- Online or current paper reinstatement filing.
- Official form or portal
- Application for Reinstatement
Applies to: An administratively dissolved domestic nonprofit.
- Name conflicts and post-dissolution acts may require separate analysis.
- Failure to reinstate may require a new entity or judicial review.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
Foreign nonprofits
Applies when a nonprofit formed in another state transacts business in Vermont. Foreign corporate authority is its own system, separate from fundraising, tax nexus, property ownership, employment, gaming, and local licensing.
Apply for a certificate of authority, provide the required home-state evidence and translation if needed, appoint a Vermont registered agent, and supply principal-office, director, and officer information.
- Deadline
- Before transacting business.
- Fee
- $155 or current foreign nonprofit authority fee shown in the fee schedule.
- Filing agency
- Vermont Secretary of State (SOS)
- Frequency
- One time; biennial maintenance
- How to comply
- Online or accepted paper filing.
- Official form or portal
- Application for Certificate of Authority — Foreign Nonprofit
Applies to: A nonprofit corporation formed elsewhere that will transact business in Vermont and does not fit an exclusion.
- Maintaining bank accounts, internal affairs, isolated transactions, and other statutory exclusions do not alone constitute transacting business; fundraising and tax nexus remain separate.
- Unauthorized activity can bar maintaining a proceeding until qualification and can produce fees or penalties.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
File the same Title 11B biennial report between January 1 and April 1 of the filing year, beginning the year after authorization and every two calendar years thereafter.
- Deadline
- January 1–April 1 in the assigned/statutory filing year.
- Fee
- $35 plus any applicable late charge.
- Filing agency
- Vermont Secretary of State (SOS)
- Frequency
- Biennial
- How to comply
- Online Business Service Center.
- Official form or portal
- Foreign Nonprofit Biennial Report / Renewal
Applies to: An authorized foreign nonprofit corporation.
- Foreign corporate authority is separate from paid-fundraiser regulation, taxes, employment, gaming, and local permits.
- Delinquency can lead to termination or revocation of authority.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 2 more
View official sources (3)
File withdrawal, provide the required address for post-withdrawal service, and separately close tax, payroll, fundraising, gaming, and local accounts.
- Deadline
- When the foreign corporation ceases transacting business and wants to terminate authority.
- Fee
- Current withdrawal fee per fee schedule.
- Filing agency
- Vermont Secretary of State (SOS)
- Frequency
- One time
- How to comply
- Online or accepted paper filing.
- Official form or portal
- Application for Withdrawal
Applies to: An authorized foreign nonprofit ending Vermont registration.
- Withdrawal does not erase prior liabilities or close other agency accounts.
- Authority and public record remain until withdrawal is effective; liabilities and service can continue.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
Cure the stated default, file missing biennial reports, pay required fees, and follow the foreign reinstatement process if authority has terminated.
- Deadline
- Within the notice/cure period.
- Fee
- Delinquent fees, penalties, and reinstatement charges.
- Filing agency
- Vermont Secretary of State (SOS)
- Frequency
- Event-triggered
- How to comply
- Current SOS termination cure or reinstatement workflow.
- Official form or portal
- Foreign Reinstatement / Revocation Cure
Applies to: An authorized foreign nonprofit receiving a termination/revocation notice.
- The ability to defend a proceeding is distinct from maintaining one.
- The corporation may lose authority and face litigation-capacity consequences.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
Charitable solicitation and paid fundraising
Vermont does not require a general statewide registration or annual renewal from an ordinary charity just because it solicits. It regulates paid fundraisers instead, through their contracts, annual registration, per-campaign notices, bond, disclosures, contribution controls, reports, and records. A true consultant who does not solicit and is not paid on contributions is treated differently again.
Reviewed Vermont law regulates paid fundraisers and solicitation conduct but does not establish a general statewide registration or annual renewal for the charitable organization solely because it solicits.
- Deadline
- Before solicitation, screen whether a paid fundraiser, cause-marketing campaign, tax, gaming, or local rule applies.
- Fee
- No general ordinary-charity registration fee established.
- Filing agency
- Vermont Attorney General (VT AG)
- Frequency
- Continuous screening
- How to comply
- No ordinary charity registration filing; comply with applicable separate systems.
- Official form or portal
- No general ordinary-charity registration form identified
Applies to: An ordinary charitable organization soliciting contributions without acting as a paid fundraiser.
- Consumer protection, paid-fundraiser, commercial-coventurer, tax, corporate, gaming, and local rules remain separate.
- Misclassifying a paid fundraiser or other regulated activity can still trigger enforcement.
- Massachusetts charitable solicitation registration required
- South Dakota charitable solicitation registration recommended, not required
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 2 more
View official sources (3)
Apply the statutory definition based on financial consideration, direct solicitation, employees or agents, Vermont recipients, and contribution-dependent compensation. Consultants become paid fundraisers when compensation depends in whole or part on contributions.
- Deadline
- Before contracting or solicitation.
- Fee
- No classification fee.
- Filing agency
- Vermont Attorney General (VT AG)
- Frequency
- Per engagement
- How to comply
- Document role, compensation, solicitation activity, and custody of funds.
- Official form or portal
- No universal classification form.
Applies to: A charity or vendor planning compensated fundraising activity directed to Vermont recipients.
- Bona fide employees/officers, qualifying students, and commercial coventurers are separately treated.
- Misclassification can omit notice, contract, disclosure, and reporting duties.
Last verified: 2026-07-30
Official source: Vermont General Assembly — 9 V.S.A. § 2471 — Definitions
View official source
Use a signed written contract stating the minimum percentage of gross receipts paid to the charity, itemized expenses/commissions/deductions, mandatory statutory language, donor-list rights, cancellation rights, damages, retention, and amendments.
- Deadline
- Before any solicitation under the campaign.
- Fee
- No separate contract fee identified apart from notice fee.
- Filing agency
- Vermont Attorney General (VT AG)
- Frequency
- Per campaign
- How to comply
- Execute and retain the contract; file where the AG form requires.
- Official form or portal
- Paid Fundraiser Contract
Applies to: A charitable organization and paid fundraiser entering a Vermont campaign.
- Do not use a consultant agreement if the actor meets the paid-fundraiser definition.
- Solicitation without a compliant contract can trigger Consumer Protection Act remedies and charity claims.
Last verified: 2026-07-30
Official source: Vermont General Assembly — 9 V.S.A. § 2472 — Contracts
View official source
For each calendar year in which it solicits in Vermont, a paid fundraiser must pay a $675 annual registration fee no later than 10 days before its first Vermont solicitation that year. It must also file a separate Notice of Solicitation for each campaign at least 10 days before campaign commencement and pay a $270 notice fee. A campaign lasting more than 12 months requires an additional $270 campaign fee annually on or before the campaign anniversary. The notice must be accompanied by, or otherwise satisfy the Attorney General’s permitted filing rules for, a $20,000 bond; one bond may cover multiple simultaneously active campaigns for the same fundraiser. Material changes to notice information must be reported in writing within seven days.
- Deadline
- Annual $675 registration fee no later than 10 days before the fundraiser’s first Vermont solicitation in each calendar year; separate campaign notice and $270 fee at least 10 days before each campaign begins; material changes within seven days; additional $270 campaign fee on or before each anniversary when the campaign lasts more than 12 months.
- Fee
- $675 annual paid-fundraiser registration fee for each calendar year in which the fundraiser solicits in Vermont; $270 for each separate campaign Notice of Solicitation; additional $270 annually on or before the campaign anniversary when the campaign lasts more than 12 months; $20,000 bond required.
- Filing agency
- Vermont Attorney General (VT AG)
- Frequency
- Annual registration plus per campaign and event-triggered amendments
- How to comply
- Electronic filing through the Attorney General’s current paid-fundraiser process, including the notice, contract, bond as permitted by current rules, fees, and written amendments.
- Official form or portal
- Paid Fundraiser annual registration and Notice of Solicitation; campaign amendment submission; $20,000 surety bond.
Applies to: A paid fundraiser soliciting in Vermont during a calendar year and conducting one or more Vermont solicitation campaigns.
- The $675 annual registration fee is charged once for each calendar year in which the fundraiser solicits in Vermont, not once per campaign. The $270 campaign fee is cumulative and applies to each separate notice; one bond may remain in effect for one fundraiser regardless of the number of notices filed.
- Missing annual registration, campaign notice, fees, bond, or seven-day amendment can support injunction, civil enforcement, restitution, and claims against the bond. An action on the bond must be brought within two years after the cause of action accrues.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
Do not represent the filing as State endorsement or misrepresent the fundraiser’s relationship, campaign purpose, or other material facts. Obtain the charity’s prior consent to use its name. For telephone solicitations, disclose orally that the solicitor is paid; for written solicitations, include the required written paid-status disclosure and explain how contributors may obtain State percentage information. Make checks and money orders payable to the charity, deposit contributions immediately into an account in the charity’s name, and preserve charity-authorized withdrawal.
- Deadline
- At every covered solicitation and contribution receipt.
- Fee
- No separate fee.
- Filing agency
- Vermont Attorney General (VT AG)
- Frequency
- Continuous during campaign
- How to comply
- Use compliant scripts and written solicitations, charity consent records, and charity-controlled contribution accounts.
- Official form or portal
- Campaign scripts, written solicitation materials, consent records, and banking records.
Applies to: A paid fundraiser and charitable organization during a campaign.
- Oral telephone and written solicitation disclosures use different statutory formats; filing a notice does not constitute State endorsement.
- Violations can trigger Consumer Protection Act enforcement, injunction, restitution, statutory remedies, and charity claims.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 3 more
View official sources (4)
Within 60 days after campaign completion, provide the charity a closing statement containing the contributor list, gross receipts, and itemized campaign expenses, commissions, and costs.
- Deadline
- Within 60 days after campaign completion.
- Fee
- No separate fee identified.
- Filing agency
- Vermont Attorney General (VT AG)
- Responsible party
- Vermont Attorney General; charitable organization
- Frequency
- Per campaign
- How to comply
- Deliver and retain the closing statement and supporting records.
- Official form or portal
- Closing statement to charitable organization.
Applies to: A paid fundraiser after campaign completion.
- This 60-day statement is delivered to the charity and is separate from the 90-day Attorney General financial report.
- Failure can create statutory, contractual, and Consumer Protection Act remedies.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
File the Attorney General’s prescribed financial report no later than 90 days after campaign completion, covering the complete campaign. For a campaign lasting more than one year, file an anniversary report no later than 90 days after each anniversary covering the preceding 12-month period.
- Deadline
- No later than 90 days after campaign completion; for campaigns lasting more than one year, no later than 90 days after each campaign anniversary.
- Fee
- No additional report fee stated in §2477.
- Filing agency
- Vermont Attorney General (VT AG)
- Frequency
- Per campaign and annually for long campaigns
- How to comply
- File on the Attorney General’s prescribed form with complete-campaign or 12-month anniversary information.
- Official form or portal
- Paid Fundraiser Financial Report prescribed by the Attorney General.
Applies to: A paid fundraiser conducting a campaign in Vermont.
- Do not merge this Attorney General filing with the separate 60-day closing statement delivered to the charity.
- Late, incomplete, or inaccurate reports can trigger Attorney General enforcement under the subchapter and Consumer Protection Act.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 2 more
View official sources (3)
Retain required campaign records for three years measured from the end of the campaign. Permit Attorney General inspection in connection with a civil investigation, subject to the statutory limitation on disclosure of contributor identities.
- Deadline
- Three years from the end of the campaign.
- Fee
- No filing fee.
- Filing agency
- Vermont Attorney General (VT AG)
- Frequency
- Per campaign
- How to comply
- Maintain secure campaign records and respond to lawful Attorney General inspection requests.
- Official form or portal
- Campaign records; no universal retention filing form.
Applies to: Paid fundraisers and other covered campaign actors.
- Contributor identity may be inspected or disclosed only within the limitations stated in §2478 and the civil-investigation condition.
- Record failures or obstruction can support Attorney General enforcement, injunction, restitution, and other Consumer Protection Act remedies.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
No separate Vermont consultant-registration, notice, fee, or campaign-report system was identified for an actor who remains within the statutory consultant exclusion.
- Deadline
- Before engagement and whenever compensation or duties change.
- Fee
- No separate consultant fee established.
- Filing agency
- Vermont Attorney General (VT AG)
- Frequency
- Continuous classification
- How to comply
- Retain the consulting agreement and evidence of non-solicitation/noncontingent compensation.
- Official form or portal
- No separate consultant registration form identified
Applies to: A consultant that plans, manages, advises, or prepares materials but does not solicit and is not paid based on contributions.
- Contribution-dependent compensation triggers reclassification.
- If duties or compensation cross the line, paid-fundraiser duties apply.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
Corporate and sales taxes
Incorporation creates no tax exemption. The Form S-3 purchase exemption, a nonprofit’s own taxable sales, and the corporate income-tax return are three separate questions.
Vermont incorporation does not create federal or Vermont tax exemption. A federally exempt organization generally follows Vermont corporate-income-tax treatment tied to federal taxable income; when it has federal unrelated business taxable income and files Form 990-T, it must evaluate and file the applicable Vermont corporate return, including extensions, estimated payments, final return, and account closure under current Tax Department instructions.
- Deadline
- At tax registration and each tax year.
- Fee
- No separate exemption-application fee confirmed.
- Filing agency
- Vermont Department of Taxes (VT Taxes)
- Frequency
- Annual/event-triggered
- How to comply
- Register and file through myVTax when a Vermont return is required.
- Official form or portal
- myVTax; current corporate income-tax return
Applies to: A nonprofit corporation seeking or holding federal exemption.
- Federal Form 990 is not automatically a Vermont filing; Form 990-T and Vermont-source UBTI may trigger a state return.
- Incorrect classification can produce tax, penalties, and account delinquency.
- New York state income tax exemption required in some cases
- New Jersey state income tax exemption required
Last verified: 2026-07-30
Official sources: Vermont Department of Taxes and 2 more
View official sources (3)
Provide a properly completed Form S-3 to the seller for qualifying purchases. The purchase must be by the organization and for exempt purposes; employee, volunteer, reimbursement, and contractor transactions require separate analysis.
- Deadline
- At or before each exempt purchase.
- Fee
- No filing fee stated.
- Filing agency
- Vermont Department of Taxes (VT Taxes)
- Frequency
- Per vendor/transaction
- How to comply
- Deliver Form S-3 and supporting federal recognition to the seller as required.
- Official form or portal
- Form S-3
Applies to: A qualifying pious or charitable organization making exempt direct purchases.
- Alcohol, meals, rooms, contractor purchases, construction materials, and marketplace transactions may have separate rules.
- Tax may be collected or assessed when documentation or direct-payment conditions fail.
- New York sales tax when you buy required in some cases
- Utah sales tax when you buy required
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 2 more
View official sources (3)
The “by or to” statutory language and exclusions must be applied transaction by transaction. Goods ordinarily sold by private persons, alcohol, meals, admissions, online sales, thrift operations, bazaars, and festivals can create seller obligations.
- Deadline
- Before taxable sales; returns as assigned.
- Fee
- Registration generally no fee; tax and local-option amounts vary.
- Filing agency
- Vermont Department of Taxes (VT Taxes)
- Frequency
- Monthly/quarterly/event-triggered
- How to comply
- Register through myVTax, collect tax, file returns, and close the account when sales end.
- Official form or portal
- myVTax sales and use tax registration/returns
Applies to: A nonprofit selling goods, services, admissions, meals, rooms, or merchandise.
- Purchase exemption does not eliminate seller-side duties; marketplace facilitators may collect for facilitated sales.
- Failure can produce tax, penalties, interest, and collection action.
- New York sales tax when you sell required in some cases
- Michigan sales tax when you sell required
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 2 more
View official sources (3)
Form S-3 supports qualifying purchases only when the exempt organization is the purchaser and directly pays the seller. An employee or volunteer generally cannot use the exemption for a personal purchase later reimbursed. Organizational credit-card purchases may qualify when the organization is directly liable. Contractors ordinarily cannot use the organization’s exemption for their own purchases; construction materials and marketplace purchases require the seller’s records to show the exempt organization as the purchaser.
- Deadline
- Before purchase or contract execution.
- Fee
- No filing fee.
- Filing agency
- Vermont Department of Taxes (VT Taxes)
- Frequency
- Per transaction
- How to comply
- Use organizational payment methods and retain invoices and certificates.
- Official form or portal
- Form S-3; contracts and invoices
Applies to: A qualifying nonprofit using employees, volunteers, contractors, or reimbursements.
- Special construction and contractor rules may apply.
- Improper exemption use can produce tax and penalties.
Last verified: 2026-07-30
Official sources: Vermont Department of Taxes and 2 more
View official sources (3)
Property tax
Applies when the organization owns Vermont property. Vermont’s statutory exemptions are administered locally by listers, and a municipality-voted exemption under §3840 is a separate, time-limited thing again.
Federal recognition alone is insufficient. The local listers/assessor determine whether ownership and public, pious, charitable, religious, or other statutory use satisfies the applicable statewide exemption.
- Deadline
- By the locally applicable grand-list/application deadline.
- Fee
- Fee varies locally; no universal fee confirmed.
- Filing agency
- Municipal listers / Board of Civil Authority
- Responsible party
- Municipal listers/assessor; Vermont Department of Taxes, Property Valuation and Review
- Frequency
- Initial/annual as locally administered
- How to comply
- File with the municipality and retain use, ownership, and financial evidence.
- Official form or portal
- Local property-tax exemption application
Applies to: A nonprofit owning Vermont real or personal property claimed exempt.
- Revenue-producing, leased, vacant, construction, parking, mixed-use, and personal-property portions require separate analysis.
- Late or unsupported claims can leave property taxable for the grand-list year.
- New York property tax exemption required in some cases
- Florida property tax exemption application required
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
A municipality may vote an exemption for up to 10 years and later additional periods of up to five years, subject to the statutory process and local vote.
- Deadline
- Before the relevant town meeting and grand list, according to local procedure.
- Fee
- Fee varies locally.
- Filing agency
- Municipal listers / Board of Civil Authority
- Responsible party
- Municipality/town meeting; local assessor
- Frequency
- Term-limited/local
- How to comply
- Petition or apply through the municipality.
- Official form or portal
- Local voted-exemption petition/application
Applies to: An organization seeking a town-voted exemption not otherwise fully exempt statewide.
- Do not generalize one municipality’s form or deadline statewide.
- No exemption exists without the required local vote.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
Follow the local grievance/appeal sequence through listers, the Board of Civil Authority, and the available court or State appeal path within each deadline.
- Deadline
- Within each notice-based statutory deadline.
- Fee
- Local/court fees may apply.
- Filing agency
- Municipal listers / Board of Civil Authority
- Responsible party
- Municipal listers; Board of Civil Authority; court or State tribunal
- Frequency
- Event-triggered
- How to comply
- File each appeal in sequence and preserve evidence.
- Official form or portal
- Local grievance and BCA appeal forms
Applies to: A nonprofit disputing valuation or exemption denial.
- Procedures can vary by municipality and appeal forum.
- Missing a deadline can forfeit the challenge for that tax year.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
Employers, unemployment, and workers’ compensation
Applies when the organization has employees. Payroll registration, the nonprofit-specific unemployment coverage test with its financing election, and workers’ compensation are independent systems with independent triggers.
Obtain an EIN, register the Vermont business tax account and withholding, register unemployment when covered, report new hires, file payroll returns, and separately close each account when employment ends.
- Deadline
- Before first payroll or within each agency’s event-triggered registration period.
- Fee
- No universal registration fee; taxes and contributions apply.
- Filing agency
- Vermont Department of Taxes (VT Taxes)
- Responsible party
- IRS; Vermont Department of Taxes; Vermont Department of Labor
- Frequency
- Quarterly/annual/event-triggered
- How to comply
- myVTax, Employer e-Services, and New Hire portal.
- Official form or portal
- Business Tax Account; UI Employer Account; New Hire Report
Applies to: A nonprofit hiring employees in Vermont.
- Workers’ compensation is a separate insurance system.
- Failure can produce tax, contribution, penalty, and collection liability.
Last verified: 2026-07-30
Official sources: Vermont Department of Labor and 3 more
View official sources (4)
Vermont has an unusual state minimum-wage exclusion for specified employees of publicly supported nonprofit organizations. Analyze the exact statutory category; it does not automatically remove federal wage, UI, workers’ compensation, or payroll duties.
- Deadline
- Before classifying compensation obligations.
- Fee
- No filing fee.
- Filing agency
- Vermont Department of Labor (VDOL)
- Frequency
- Continuous
- How to comply
- Document the organization’s support and the employee’s duties; obtain agency guidance if uncertain.
- Official form or portal
- No universal form.
Applies to: An employee of a publicly supported nonprofit potentially within 21 V.S.A. §383.
- The exclusion is not a general nonprofit or volunteer exemption.
- Misclassification can produce back wages, damages, and penalties.
Last verified: 2026-07-30
Official source: Vermont General Assembly — 21 V.S.A. § 383 — Minimum wage exclusions
View official source
Coverage generally applies when the organization employs four or more individuals in each of 20 weeks in the current or preceding calendar year; the weeks need not be consecutive. Count part-time workers as the statute requires and apply church, minister, religious-order, student, work-study, rehabilitation, and volunteer exclusions carefully.
- Deadline
- Register when the coverage threshold is met.
- Fee
- Contribution rate or reimbursement liability varies.
- Filing agency
- Vermont Department of Labor (VDOL)
- Frequency
- Continuous/quarterly
- How to comply
- Register through Employer e-Services and file quarterly wage reports.
- Official form or portal
- UI Employer Registration and Quarterly Report
Applies to: A qualifying §501(c)(3) nonprofit employer.
- Coverage generally applies when the organization employs four or more individuals in each of 20 weeks in the current or preceding calendar year; the weeks need not be consecutive.
- Do not substitute the ordinary employer test; exclusions are role-specific.
- Failure can produce assessments, penalties, interest, and benefit-charge liability.
- New York unemployment insurance required in some cases
- Washington unemployment insurance required
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 2 more
View official sources (3)
A qualifying nonprofit may remain contribution-financed or elect reimbursement financing under 21 V.S.A. §1321. A newly covered nonprofit must make the election within the statutory post-coverage period; an existing contributing nonprofit must elect before the next calendar year under the statutory deadline. The election continues for the minimum statutory period, may require security, permits group accounts, does not eliminate quarterly wage reports, and remains subject to billing, payment, protest, appeal, successor, and closure rules.
- Deadline
- Within the statutory election deadline for a newly covered or existing employer.
- Fee
- Rates, reimbursements, bond/deposit, and charges vary.
- Filing agency
- Vermont Department of Labor (VDOL)
- Frequency
- Quarterly and benefit-charge events
- How to comply
- Employer e-Services plus election/security documents.
- Official form or portal
- Reimbursement Election; security/bond; quarterly reports
Applies to: A covered §501(c)(3) nonprofit employer.
- Reimbursable status does not eliminate wage reporting.
- Missed election timing can lock in contribution financing; unpaid reimbursement bills create collection risk.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 2 more
View official sources (3)
Workers’ compensation generally applies to employment in Vermont. Obtain insurance or approved self-insurance, post required notices, and do not infer exemption from nonprofit or federal tax status.
- Deadline
- Before covered employment begins and continuously.
- Fee
- Premium varies by payroll and classification.
- Filing agency
- Vermont Department of Labor (VDOL)
- Frequency
- Continuous
- How to comply
- Purchase coverage from an authorized carrier or obtain self-insurance approval.
- Official form or portal
- Workers Compensation policy/self-insurance approval
Applies to: A Vermont employer with covered employees, including nonprofit employers.
- Corporate officers, directors, volunteers, religious organizations, domestic/agricultural/casual workers, and independent contractors require statutory classification.
- Uninsured employers face orders, penalties, liability, and loss of exclusivity protections.
- Massachusetts workers compensation required
- Rhode Island workers compensation required in some cases
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
Provide immediate medical/incident response, file the first report within the required period, maintain records, and cooperate with the carrier and Department.
- Deadline
- Within the statutory injury-reporting period.
- Fee
- No filing fee; benefits and penalties may apply.
- Filing agency
- Vermont Department of Labor (VDOL)
- Frequency
- Event-triggered
- How to comply
- Use the current Department/insurer injury-reporting workflow.
- Official form or portal
- First Report of Injury
Applies to: A covered employer after a work injury.
- Waiting periods affect benefits, not the duty to report covered injuries.
- Late or missing reports can produce administrative penalties and claim complications.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
Games of chance and break-open tickets
Applies when the organization runs raffles, bingo, casino events, or break-open tickets. Being incorporated does not authorize gaming, and break-open tickets run on a separate Title 31 system rather than the ordinary raffle rules.
Eligibility depends on the Title 31 nonprofit definition, organizational history, tax-exempt status, Vermont presence, and permitted purposes. Net proceeds must support charitable, religious, educational, civic, or qualifying fraternal affiliate undertakings.
- Deadline
- Before the first game.
- Fee
- No general permit fee established by §2143; taxes or reports may apply.
- Filing agency
- Vermont Department of Taxes (VT Taxes)
- Responsible party
- Vermont Department of Taxes; law enforcement
- Frequency
- Per event/ongoing
- How to comply
- Document eligibility, purpose, event records, and proceeds.
- Official form or portal
- Gaming records; Department reports where triggered
Applies to: A nonprofit organizing raffles, bingo, casino events, lotteries, or other games of chance.
- Corporate formation alone does not authorize gaming.
- Unauthorized gambling can produce criminal penalties.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 2 more
View official sources (3)
A nonprofit may organize no more than one casino event per calendar month. Location limits vary, including special limits for nonprofit-owned locations; spacing and 24-hour definitions apply.
- Deadline
- Before scheduling each event.
- Fee
- No general state event fee confirmed.
- Filing agency
- Vermont Department of Taxes (VT Taxes)
- Responsible party
- Vermont Department of Taxes; local authorities
- Frequency
- Per event
- How to comply
- Maintain calendar and venue records.
- Official form or portal
- No universal permit form identified
Applies to: An eligible nonprofit conducting casino events.
- Fairs, bazaars, break-open tickets, bingo, lotteries, and raffles may be excluded from the casino-event definition.
- Exceeding limits can make the gambling unlawful.
Last verified: 2026-07-30
Official source: Vermont General Assembly — 13 V.S.A. § 2143 — Nonprofit games of chance
View official source
Do not pay any person more than $2,000 per calendar year for gaming work and do not exceed $15,000 aggregate annual gaming compensation. Meals and refreshments for volunteers are excluded. Persons organizing/executing must be adults; felony and participation restrictions apply.
- Deadline
- Throughout each calendar year and event.
- Fee
- Compensation caps are statutory.
- Filing agency
- Vermont Department of Taxes (VT Taxes)
- Responsible party
- Vermont Department of Taxes; law enforcement
- Frequency
- Annual/per event
- How to comply
- Track gaming-attributable compensation and worker eligibility.
- Official form or portal
- Payroll and volunteer records
Applies to: An eligible nonprofit paying or assigning persons to gaming work.
- Only gaming-attributable compensation counts toward the caps.
- Excess compensation or prohibited participation can invalidate the event and create penalties.
Last verified: 2026-07-30
Official source: Vermont General Assembly — 13 V.S.A. § 2143 — Nonprofit games of chance
View official source
Ordinary single-game prize limit is $400; one game per day may offer $1,000; one game per month may offer $5,000; one annual vehicle, firearm, motorcycle, or watercraft prize may be worth up to $50,000. Four special days may exceed ordinary limits if at least 20 days apart and total prizes do not exceed $50,000 per day.
- Deadline
- Before advertising or awarding each prize.
- Fee
- No filing fee established.
- Filing agency
- Vermont Department of Taxes (VT Taxes)
- Responsible party
- Vermont Department of Taxes; law enforcement
- Frequency
- Per game/day/month/year
- How to comply
- Maintain prize valuation and event records.
- Official form or portal
- Gaming prize records
Applies to: An eligible nonprofit offering gaming prizes.
- Alcohol prizes are permitted by §2143 but liquor-control duties remain separate.
- Excess prizes can make the event unlawful.
Last verified: 2026-07-30
Official source: Vermont General Assembly — 13 V.S.A. § 2143 — Nonprofit games of chance
View official source
A nonprofit that files federal Form 990 or 990-T must provide a copy to the Vermont Department of Taxes within 30 days after the federal filing deadline when the gaming statute applies. A nonprofit with gross receipts from games of chance greater than $10,000 must file the statutory financial report by June 15, including the required receipts, expenses, compensation, prizes, and use-of-proceeds information. Exactly $10,000 does not cross a “greater than $10,000” threshold.
- Deadline
- Federal return copy within 30 days after IRS deadline; gaming report by June 15 when receipts are greater than $10,000.
- Fee
- No filing fee confirmed.
- Filing agency
- Vermont Department of Taxes (VT Taxes)
- Frequency
- Annual
- How to comply
- Submit through the Department’s current gaming workflow.
- Official form or portal
- Gaming Financial Report; copy of Form 990/990-T
Applies to: A nonprofit conducting games of chance and meeting a filing trigger.
- The statutory financial report is triggered by gross receipts from games of chance greater than $10,000. Exactly $10,000 does not cross a “greater than $10,000” threshold.
- Preserve the strict “more than $10,000” operator.
- Late or missing filings can create penalties and jeopardize gaming eligibility.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
Purchase only from licensed distributors, follow ticket/serial/indicia and premises rules, maintain required records, report receipts, and pay applicable taxes.
- Deadline
- Before purchase or sale and at each reporting period.
- Fee
- Taxes and distributor charges apply; nonprofit fee varies by activity.
- Filing agency
- Vermont Department of Taxes (VT Taxes)
- Frequency
- Periodic
- How to comply
- Use licensed distribution channels and Department reports.
- Official form or portal
- Break-Open Ticket reports
Applies to: An eligible nonprofit purchasing or selling break-open tickets.
- Do not apply ordinary raffle rules to break-open tickets.
- Unauthorized tickets or records failures can produce tax and enforcement action.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
Alcohol, lobbying, campaign finance, and local licensing
Applies only to organizations that serve alcohol at an event, lobby, spend on Vermont elections, or operate in a municipality with its own permits. Five of these six entries remain VERIFICATION IN PROGRESS, and the Burlington and Montpelier findings are local examples that are not generalized statewide.
Use the applicable special-event, festival, or catering permit; obtain required local control-commission and State approval, follow filing deadlines, event-duration, purchase, storage, server-training, age, hour, location, and record rules.
- Deadline
- Before the event, within the permit’s stated advance-filing period.
- Fee
- Permit fee varies by permit type.
- Filing agency
- Vermont Department of Liquor and Lottery (DLL)
- Responsible party
- Vermont Department of Liquor and Lottery; local control commissioners
- Frequency
- Per event
- How to comply
- Current DLL portal and local approval process.
- Official form or portal
- Special Event Permit / Festival Permit
Applies to: A nonprofit selling, serving, or distributing alcohol at a temporary event.
- Permission to award alcohol as a gaming prize does not waive liquor-control duties.
- Unpermitted alcohol activity can produce administrative and criminal consequences.
Verification in progress. Safe approach: Obtain both local and State confirmation for the specific event, location, beverage type, service method, and dates before alcohol is acquired or served. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for a single universal nonprofit event-permit formula. Why the official evidence is insufficient: Current official permit details vary by event type and local approval. Needed to resolve: Vermont Department of Liquor and Lottery and the applicable local control commissioners. Risk if this is treated as settled: An organization may serve alcohol without the correct local approval, State permit, server training, or event-specific authorization.
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Vermont Department of Liquor and Lottery and 1 more
View official sources (2)
Apply Vermont definitions, compensation/expenditure thresholds, exemptions, registration timing, employer authorization, subject disclosure, reporting periods, gifts, contingent-compensation limits, updates, and termination rules.
- Deadline
- Before or promptly after the statutory trigger; reports by published periods.
- Fee
- Registration fees vary by actor and period.
- Filing agency
- Vermont Secretary of State (SOS)
- Responsible party
- Vermont Secretary of State; State Ethics Commission where applicable
- Frequency
- Annual/periodic
- How to comply
- Use the Secretary of State lobbying portal.
- Official form or portal
- Lobbyist/Lobbying Firm/Employer Registration and Reports
Applies to: A nonprofit, employee, lobbyist, or lobbying firm engaged in covered legislative or administrative advocacy.
- Ordinary testimony, uncompensated advocacy, and federal lobbying rules are separate.
- Unregistered or unreported lobbying can produce civil penalties.
Verification in progress. Safe approach: Screen the current statutory definitions and portal for the compensated lobbyist, lobbying firm, and employer before covered activity or spending. Unresolved: UNRESOLVED — OFFICIAL CONFIRMATION NOT FOUND for every 2026 portal field and fee. Why the official evidence is insufficient: Current portal-specific fee and reporting-period details require recheck. Needed to resolve: Vermont Secretary of State lobbying portal instructions and current statutory fee/report schedule. Risk if this is treated as settled: A nonprofit may omit a lobbyist or employer registration, pay the wrong fee, or miss a disclosure report.
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Vermont Secretary of State and 1 more
View official sources (2)
Determine whether activity creates a political committee, independent expenditure, electioneering communication, mass-media, disclaimer, large-contribution, reporting, record-retention, or termination duty.
- Deadline
- Before receiving or spending funds that meet a trigger.
- Fee
- Fees and thresholds depend on activity.
- Filing agency
- Vermont Secretary of State (SOS)
- Responsible party
- Vermont Secretary of State, Elections Division
- Frequency
- Per election/reporting period
- How to comply
- Use the campaign-finance portal and required statements/reports.
- Official form or portal
- Statement of Organization; Campaign Finance Reports
Applies to: A nonprofit considering Vermont election-related contributions or expenditures.
- Vermont permission does not override the federal §501(c)(3) candidate-campaign prohibition.
- Violations can produce penalties and enforcement.
Verification in progress. Safe approach: Screen each planned candidate, ballot-question, independent-expenditure, electioneering, or committee activity under current Vermont and federal rules before spending. Unresolved: UNRESOLVED — activity-specific threshold review required before publication of numeric claims. Why the official evidence is insufficient: A single ordinary-nonprofit rule cannot safely state every 2026 threshold. Needed to resolve: Vermont Secretary of State Elections Division current campaign-finance guidance and portal. Risk if this is treated as settled: Candidate or ballot activity may trigger an unregistered committee, missed expenditure report, or prohibited §501(c)(3) campaign intervention.
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Vermont Secretary of State and 1 more
View official sources (2)
Vermont entity registration and tax registration do not replace professional, activity-specific, zoning, home-occupation, temporary-event, food, alcohol, solicitation, or municipal permits.
- Deadline
- Before beginning each regulated activity or occupying a site.
- Fee
- Fees vary.
- Responsible party
- Multiple state and local agencies
- Frequency
- Event-triggered/renewal
- How to comply
- Use the controlling agency or municipality.
- Official form or portal
- Activity-specific permits
Applies to: Every Vermont nonprofit.
- No universal statewide general business license was identified.
- Operating without required permits can produce closure, fines, or loss of approvals.
- Massachusetts local business license not yet confirmed
- Virginia local business license required in some cases
Last verified: 2026-07-30
Official sources: Vermont Secretary of State and 2 more
View official sources (3)
Burlington may require local zoning, occupancy, event, food, alcohol, gross-receipts, or solicitation approvals depending on location and activity.
- Deadline
- Before occupancy or the regulated activity; renew as locally required.
- Fee
- $ varies locally.
- Filing agency
- City of Burlington
- Frequency
- Varies
- How to comply
- Use Burlington departments and permit portals.
- Official form or portal
- Local permit or license
Applies to: A nonprofit operating or holding events in Burlington.
- This finding is local and must not be generalized statewide.
- Noncompliance can delay or stop operations or events.
Verification in progress. Safe approach: Treat Burlington requirements as local and activity-specific; confirm permits for the actual site and event. Unresolved: UNRESOLVED — confirm the exact Burlington permit for the proposed activity. Why the official evidence is insufficient: Current local rules are activity-specific and subject to change. Needed to resolve: City of Burlington permitting, zoning, fire, health, and clerk offices for the actual activity. Risk if this is treated as settled: A Burlington event or use may proceed without required zoning, food, assembly, alcohol, or solicitation approval.
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official source: City of Burlington — Business and Local Permits
View official source
Montpelier may require zoning, home-occupation, assembly, temporary-event, food, alcohol, or other local approvals depending on site and activity.
- Deadline
- Before occupancy or the regulated activity.
- Fee
- Fees vary locally.
- Filing agency
- City of Montpelier
- Frequency
- Varies
- How to comply
- Use Montpelier permit workflows.
- Official form or portal
- Local permit or license
Applies to: A nonprofit operating or holding events in Montpelier.
- This finding is local and must not be generalized statewide.
- Noncompliance can delay or stop operations or events.
Verification in progress. Safe approach: Treat Montpelier requirements as local and activity-specific; confirm permits for the actual site and event. Unresolved: UNRESOLVED — confirm the exact Montpelier permit for the proposed activity. Why the official evidence is insufficient: Current local requirements depend on site and activity. Needed to resolve: City of Montpelier planning, zoning, clerk, and event-permit offices for the actual activity. Risk if this is treated as settled: A Montpelier home occupation, event, or site use may proceed without the locally required permit or zoning approval.
Last verified: 2026-07-30
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official source: City of Montpelier — Permits and Licenses
View official source
Amendments, transactions, dissolution, and closure
Applies when the organization changes its charter, merges, sells substantially all assets, or winds down. A Secretary of State dissolution filing does not close the tax, payroll, fundraising, gaming, alcohol, lobbying, campaign, assumed-name, or municipal accounts.
Follow board, member, and any required third-person approval rules, then file the amendment or restated Articles and pay the current fee.
- Deadline
- Before treating the charter change as effective.
- Fee
- Current fee per §1.22 and fee schedule.
- Filing agency
- Vermont Secretary of State (SOS)
- Frequency
- Event-triggered
- How to comply
- Online or accepted paper filing.
- Official form or portal
- Articles of Amendment; Restated Articles
Applies to: A nonprofit changing its name, classification, purposes, member status, or another Articles provision.
- Ordinary public-record updates may use a simpler change filing.
- An unfiled charter change may be ineffective.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
Apply the transaction-specific Title 11B approval path. Board, member, and any required third-person approvals depend on the transaction and governing documents. Public-benefit corporations face statutory restrictions and Attorney General notice or judicial safeguards for mergers and dispositions of substantially all assets; mutual-benefit corporations follow the separate Title 11B branch. Restricted charitable assets remain subject to their restrictions regardless of corporate approval.
- Deadline
- Before closing and within any statutory notice period.
- Fee
- SOS filing fee plus transaction costs.
- Filing agency
- Vermont Secretary of State (SOS)
- Responsible party
- Vermont Secretary of State; Vermont Attorney General; courts
- Frequency
- Event-triggered
- How to comply
- File merger documents and send required AG/court materials.
- Official form or portal
- Articles of Merger; asset-sale resolutions/notices
Applies to: A public-benefit or charitable nonprofit entering a merger or sale of substantially all assets.
- Do not state AG approval when the law requires only notice or narrower court involvement.
- Improper disposition can be enjoined or reversed and create fiduciary liability.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 2 more
View official sources (3)
Use the applicable board, member, and third-person approval procedure, file notice or Articles of Dissolution as required, and cease ordinary operations except winding up.
- Deadline
- After authorization and before final termination.
- Fee
- Current dissolution filing fee per fee schedule.
- Filing agency
- Vermont Secretary of State (SOS)
- Frequency
- One time
- How to comply
- Online or accepted paper filing.
- Official form or portal
- Notice of Intent to Dissolve; Articles of Dissolution
Applies to: A domestic Vermont nonprofit ending corporate existence voluntarily.
- The procedure differs before activities begin and after activities begin.
- Improper authorization or filing can leave the corporation and fiduciaries exposed.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
Collect assets, resolve known and unknown claims, satisfy liabilities, honor restrictions, and distribute remaining assets under the Articles, classification rules, charitable trust principles, and any required Attorney General or court process.
- Deadline
- During winding up and before final asset distribution.
- Fee
- No universal fee; legal and publication costs may apply.
- Filing agency
- Vermont Secretary of State (SOS)
- Responsible party
- Vermont Attorney General; courts; Vermont Secretary of State
- Frequency
- One time
- How to comply
- Use claims notices, board resolutions, distribution plan, AG notice, and court process where required.
- Official form or portal
- Claims notices; distribution plan
Applies to: A dissolving Vermont nonprofit.
- Public-benefit and mutual-benefit distribution rules differ.
- Improper distribution can create restitution, injunction, and fiduciary liability.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 1 more
View official sources (2)
Corporate dissolution or foreign withdrawal does not automatically close federal tax status, Vermont tax accounts, sales-tax permits, unemployment, workers’ compensation, paid-fundraiser campaigns, gaming reports, alcohol permits, lobbying registrations, campaign committees, assumed names, or local licenses.
- Deadline
- At the final filing or event required by each system.
- Fee
- Fees and liabilities vary.
- Responsible party
- Multiple agencies
- Frequency
- One time per account
- How to comply
- Submit final returns, cancellation/termination forms, and written closure requests.
- Official form or portal
- Agency-specific final return or closure form
Applies to: A nonprofit dissolving or leaving Vermont.
- Restricted assets and claims must be resolved before final distributions.
- Open accounts can continue generating reports, assessments, or notices.
Last verified: 2026-07-30
Official sources: Vermont General Assembly and 10 more
View official sources (11)
Official Sources
63 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Vermont General Assembly | 11B V.S.A. § 16.22 — Biennial report for Secretary of State | https://legislature.vermont.gov/statutes/section/11b/016/00016.22 | |
| Vermont General Assembly | 11B V.S.A. § 2.01 — Incorporators | https://legislature.vermont.gov/statutes/section/11b/002/00002.01 | |
| Vermont General Assembly | 11B V.S.A. § 2.02 — Articles of Incorporation | https://legislature.vermont.gov/statutes/section/11b/002/00002.02 | |
| Vermont General Assembly | 11B V.S.A. § 2.03 — Incorporation | https://legislature.vermont.gov/statutes/section/11b/002/00002.03 | |
| Vermont General Assembly | 11B V.S.A. § 2.04 — Liability for preincorporation transactions | https://legislature.vermont.gov/statutes/section/11b/002/00002.04 | |
| Vermont General Assembly | 11B V.S.A. § 2.05 — Organization of corporation | https://legislature.vermont.gov/statutes/section/11b/002/00002.05 | |
| Vermont General Assembly | 11B V.S.A. § 2.06 — Bylaws | https://legislature.vermont.gov/statutes/section/11b/002/00002.06 | |
| Vermont General Assembly | 11B V.S.A. § 8.03 — Number of directors | https://legislature.vermont.gov/statutes/section/11b/008/00008.03 | |
| Vermont General Assembly | 11B V.S.A. Chapter 1 — General Provisions | https://legislature.vermont.gov/statutes/fullchapter/11B/001 | |
| Vermont General Assembly | 11B V.S.A. Chapter 10 — Amendment of Articles and Bylaws | https://legislature.vermont.gov/statutes/fullchapter/11B/010 | |
| Vermont General Assembly | 11B V.S.A. Chapter 11 — Merger | https://legislature.vermont.gov/statutes/fullchapter/11B/011 | |
| Vermont General Assembly | 11B V.S.A. Chapter 12 — Sale of Assets | https://legislature.vermont.gov/statutes/fullchapter/11B/012 | |
| Vermont General Assembly | 11B V.S.A. Chapter 13 — Dissolution | https://legislature.vermont.gov/statutes/fullchapter/11B/013 | |
| Vermont General Assembly | 11B V.S.A. Chapter 14 — Administrative Dissolution | https://legislature.vermont.gov/statutes/fullchapter/11B/014 | |
| Vermont General Assembly | 11B V.S.A. Chapter 15 — Foreign Corporations | https://legislature.vermont.gov/statutes/fullchapter/11B/015 | |
| Vermont General Assembly | 11B V.S.A. Chapter 16 — Records and Reports | https://legislature.vermont.gov/statutes/chapter/11b/016 | |
| Vermont General Assembly | 11B V.S.A. Chapter 4 — Corporate Names | https://legislature.vermont.gov/statutes/fullchapter/11B/004 | |
| Vermont General Assembly | 11B V.S.A. Chapter 5 — Office and Agent | https://legislature.vermont.gov/statutes/fullchapter/11B/005 | |
| Vermont General Assembly | 11B V.S.A. Chapter 6 — Members | https://legislature.vermont.gov/statutes/fullchapter/11B/006 | |
| Vermont General Assembly | 11B V.S.A. Chapter 7 — Member Meetings and Voting | https://legislature.vermont.gov/statutes/fullchapter/11B/007 | |
| Vermont General Assembly | 11B V.S.A. Chapter 8 — Directors and Officers | https://legislature.vermont.gov/statutes/fullchapter/11B/008 | |
| Vermont General Assembly | 13 V.S.A. § 2143 — Nonprofit games of chance | https://legislature.vermont.gov/statutes/section/13/051/02143 | |
| Vermont General Assembly | 17 V.S.A. Chapter 61 — Campaign Finance | https://legislature.vermont.gov/statutes/fullchapter/17/061 | |
| Vermont General Assembly | 2 V.S.A. Chapter 11 — Lobbying | https://legislature.vermont.gov/statutes/fullchapter/02/011 | |
| Vermont General Assembly | 2025 Act 10 — Regulation of Business Organizations | https://legislature.vermont.gov/Documents/2026/Docs/ACTS/ACT010/ACT010%20As%20Enacted.pdf | |
| Vermont General Assembly | 21 V.S.A. § 1301 — Unemployment definitions | https://legislature.vermont.gov/statutes/section/21/017/01301 | |
| Vermont General Assembly | 21 V.S.A. § 1321 — Contributions and nonprofit reimbursement | https://legislature.vermont.gov/statutes/section/21/017/01321 | |
| Vermont General Assembly | 21 V.S.A. § 383 — Minimum wage exclusions | https://legislature.vermont.gov/statutes/section/21/005/00383 | |
| Vermont General Assembly | 21 V.S.A. Chapter 9 — Workers Compensation | https://legislature.vermont.gov/statutes/fullchapter/21/009 | |
| Vermont General Assembly | 31 V.S.A. Chapter 23 — Break-open Tickets | https://legislature.vermont.gov/statutes/fullchapter/31/023 | |
| Vermont General Assembly | 32 V.S.A. § 9743 — Organizations exempt from tax | https://legislature.vermont.gov/statutes/section/32/233/09743 | |
| Vermont General Assembly | 32 V.S.A. §§ 3800–3840 — Property Tax Exemptions | https://legislature.vermont.gov/statutes/fullchapter/32/125 | |
| Vermont General Assembly | 32 V.S.A. Chapter 151 — Income Taxes | https://legislature.vermont.gov/statutes/fullchapter/32/151 | |
| Vermont General Assembly | 9 V.S.A. § 2471 — Definitions | https://legislature.vermont.gov/statutes/section/09/063/02471 | |
| Vermont General Assembly | 9 V.S.A. § 2472 — Contracts | https://legislature.vermont.gov/statutes/section/09/063/02472 | |
| Vermont General Assembly | 9 V.S.A. § 2481a — Charitable sales promotions | https://legislature.vermont.gov/statutes/section/09/063/02481a | |
| Vermont General Assembly | 9 V.S.A. §2473 — Notice of solicitation, annual registration fee, campaign fee, bond, and amendments | https://legislature.vermont.gov/statutes/section/09/063/02473 | |
| Vermont General Assembly | 9 V.S.A. §2474 — Notice filing may not be represented as State endorsement | https://legislature.vermont.gov/statutes/section/09/063/02474 | |
| Vermont General Assembly | 9 V.S.A. §2475 — Solicitation conduct and paid-status disclosures | https://legislature.vermont.gov/statutes/section/09/063/02475 | |
| Vermont General Assembly | 9 V.S.A. §2476 — Contribution account controls and 60-day closing statement | https://legislature.vermont.gov/statutes/section/09/063/02476 | |
| Vermont General Assembly | 9 V.S.A. §2477 — Attorney General financial report | https://legislature.vermont.gov/statutes/section/09/063/02477 | |
| Vermont General Assembly | 9 V.S.A. §2478 — Three-year campaign records and Attorney General inspection | https://legislature.vermont.gov/statutes/section/09/063/02478 | |
| Vermont General Assembly | 9 V.S.A. §2479 — Violations and Attorney General enforcement | https://legislature.vermont.gov/statutes/section/09/063/02479 | |
| Vermont General Assembly | 9 V.S.A. Chapter 63, Subchapter 2 — Charitable Solicitations | https://legislature.vermont.gov/statutes/fullchapter/09/063 | |
| City of Burlington | Business and Local Permits | https://www.burlingtonvt.gov/business | |
| Vermont Secretary of State | Business Services — Annual/Biennial Reports | https://sos.vermont.gov/business-services/renewals | |
| Vermont Secretary of State | Business Services Fees and Statutes | https://sos.vermont.gov/business-services/fees-statutes | |
| Vermont Secretary of State | Campaign Finance | https://sos.vermont.gov/elections/campaign-finance | |
| Vermont Department of Labor | Employer e-Services | https://labor.ui.vermont.gov/UI/Employer | |
| Vermont Department of Labor | Employer Services and Registration | https://labor.vermont.gov/unemployment-insurance/employers | |
| Vermont Department of Taxes | Form S-3 — Resale and Exempt Organization Certificate | https://tax.vermont.gov/sites/tax/files/documents/S-3.pdf | |
| Vermont Department of Taxes | Games of Chance | https://tax.vermont.gov/business-and-corp/miscellaneous-taxes/games-chance | |
| Vermont Secretary of State | Lobbying | https://sos.vermont.gov/elections/lobbying | |
| Vermont Department of Taxes | myVTax | https://myvtax.vermont.gov/ | |
| Vermont New Hire Reporting Center | New Hire Reporting | https://newhire-vermont.com/ | |
| Vermont Department of Taxes | Nonprofit Organizations | https://tax.vermont.gov/business-and-corp/nonprofit-and-exempt-organizations | |
| Vermont Secretary of State | Online Business Service Center | https://bizfilings.vermont.gov/online/BusinessInquire | |
| Vermont Attorney General | Paid Fundraisers | https://ago.vermont.gov/consumer-assistance-program/paid-fundraisers | |
| City of Montpelier | Permits and Licenses | https://www.montpelier-vt.org/permits | |
| Vermont Department of Taxes | Property Valuation and Review | https://tax.vermont.gov/property-owners | |
| Vermont Department of Liquor and Lottery | Special Events and Permits | https://liquorcontrol.vermont.gov/licensing/special-events | |
| Vermont General Assembly | Title 11B — Vermont Nonprofit Corporation Act | https://legislature.vermont.gov/statutes/title/11B | |
| Vermont Department of Labor | Workers Compensation | https://labor.vermont.gov/workers-compensation |
Recent Vermont Compliance Updates
2025 Act 10 moved Vermont Title 11B nonprofit corporate reporting from annual to biennial effective July 1, 2025. Under current 11B V.S.A. §16.22 the report is due between January 1 and April 1, first in the year after incorporation or foreign authorization and then after each succeeding two calendar years, for a $35 fee, and an otherwise timely report that is rejected stays timely if a corrected report is delivered within 30 days. Two operational pieces are not yet fully published: how the Secretary of State assigned a biennial filing year to entities that existed before July 1, 2025, and exactly what a late filing costs or when Act 10 transition relief applies. This article separates the statutory formula from the portal-assigned date, and explains the delinquency, administrative dissolution, reinstatement, and foreign nonprofit paths that follow a missed report.
The Vermont nonprofit compliance guide is now published, built from 75 structured compliance facts and 63 official sources. Vermont incorporates nonprofits under Title 11B as public-benefit or mutual-benefit corporations, a classification that is not interchangeable with federal §501(c)(3) status; charges $155 for domestic Articles; and, since Act 10 took effect on July 1, 2025, requires a biennial rather than annual report between January 1 and April 1 for $35. Vermont requires no general statewide registration or annual renewal from an ordinary charity merely because it solicits, and instead regulates paid fundraisers through a $675 annual registration fee, a $270 fee for each campaign notice, an additional annual $270 for a campaign running more than 12 months, and a $20,000 bond. Corporate income tax, the Form S-3 purchase exemption, taxable sales, locally administered property tax, unemployment coverage, workers' compensation, games of chance, alcohol events, and local permits are all separate systems, and dissolving the corporation closes none of them.
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.