Wyoming
This guide organizes 52 Wyoming nonprofit compliance facts supported by 34 official sources. 10 entries are currently marked Verification in Progress.
52 facts · 42 source verified · 10 in progress · 34 official sources
On this page
Start Here
These are Wyoming’s highest-priority nonprofit compliance decision points. Some apply at formation and some recur every year. Others apply only when the organization is formed outside Wyoming and transacts business here, makes taxable sales, owns property, hires workers, holds a raffle or other regulated game, or winds down. Not every entry applies to every Wyoming nonprofit, so check each entry’s own applicability line and its verification label before acting on it.
- Use a Wyoming nonprofit corporation as the state entity; federal §501(c)(3) recognition remains separate Applies to: Every organization forming a domestic nonprofit corporation in Wyoming.
- File Wyoming nonprofit Articles of Incorporation and pay $50 Applies to: A new domestic Wyoming nonprofit corporation.
- Maintain a qualifying Wyoming registered agent and physical registered office continuously Applies to: Domestic and authorized foreign nonprofit corporations.
- File the nonprofit annual report every year by the first day of the anniversary month Applies to: Every active domestic and authorized foreign nonprofit corporation.
- Cure annual-report or registered-agent defaults before administrative dissolution Applies to: A nonprofit receiving delinquency or dissolution notice.
- Qualify before transacting business in Wyoming unless a statutory exclusion applies Applies to: A nonprofit corporation formed outside Wyoming that will transact business in Wyoming.
- Wyoming has no state charity or fundraiser registration requirement under the Secretary of State system Applies to: Ordinary domestic and foreign charities soliciting contributions in Wyoming.
- Use Wyoming’s statutory religious and charitable purchase exemptions only when the entity and transaction qualify Applies to: A religious or charitable organization purchasing taxable property or services.
- Register, collect and file when the nonprofit makes taxable sales outside an exemption Applies to: A nonprofit making taxable retail sales, admissions, lodging or taxable services.
- Apply locally for property-tax exemption based on ownership and qualifying use Applies to: A nonprofit owning Wyoming real or personal property that may qualify for exemption.
- Register with DWS and determine nonprofit unemployment-insurance liability and financing Applies to: A nonprofit hiring employees in Wyoming.
- Register with DWS and determine whether the work is compulsory extrahazardous employment Applies to: A nonprofit employing workers or using workers in Wyoming.
- Conduct raffles only within the Wyoming gambling exception and do not infer online ticket legality Applies to: A charitable or nonprofit organization conducting a raffle.
- Close tax, employment, gaming, liquor, lobbying, campaign-finance and local accounts separately from corporate dissolution Applies to: A nonprofit ending Wyoming operations.
Compact Operational Reference
A summary and navigation device only. Every row links to the complete requirement below, where each fee, deadline, threshold operator, exception, and agency is stated in full. Wyoming has no general charity registration row because Wyoming has no general charity registration filing; that row screens the question and points at foreign corporate authority, which is separate.
Start and organize
Choosing the Wyoming entity, filing Articles, keeping a registered agent and registered office, and running the board. Wyoming nonprofit corporation status is not federal §501(c)(3) recognition and is not any Wyoming tax, gaming, liquor, or licensing status; each of those is applied for separately.
Wyoming Chapter 19 creates a nonprofit corporation. Filing Articles does not by itself establish federal tax exemption, sales-tax exemption, property-tax exemption, gaming eligibility or another regulated status.
- Deadline
- At formation and whenever an exempt status is claimed.
- Fee
- No separate classification fee.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State; Internal Revenue Service for federal recognition
- Frequency
- Continuous
- How to comply
- File under the Wyoming Nonprofit Corporation Act and apply separately for other statuses.
- Official form or portal
- Wyoming Nonprofit Corporation Articles of Incorporation
Applies to: Every organization forming a domestic nonprofit corporation in Wyoming.
- Other Wyoming entity forms, including unincorporated nonprofit associations and statutory foundations, are distinct.
- Misclassification can lead to rejected filings, tax liability or unlawful regulated activity.
- South Dakota nonprofit corporation type required
- Wisconsin nonprofit corporation type required
Last verified: 2026-07-31
Official sources: Wyoming Secretary of State, Business Division and 2 more
View official sources (3)
Deliver Articles containing the statutory information to the Secretary of State. Corporate existence begins when the filing is effective.
- Deadline
- Before acting as a Wyoming nonprofit corporation.
- Fee
- $50 standard filing fee.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Frequency
- One time
- How to comply
- Online through the Business Center or by accepted paper filing.
- Official form or portal
- Nonprofit Corporation Articles of Incorporation
Applies to: A new domestic Wyoming nonprofit corporation.
- Special-purpose entities may use other statutes or forms.
- No corporation is created until the filing is effective; deficient filings may be rejected.
- South Dakota articles of incorporation required
- Utah articles of incorporation required
Last verified: 2026-07-31
Official sources: Wyoming Secretary of State, Business Division and 4 more
View official sources (5)
The corporate name must satisfy Chapter 19 distinguishability and restricted-word rules. A reservation is optional and does not create the corporation.
- Deadline
- Name compliance at formation; reservation before relying on a held name.
- Fee
- Name reservation fee: $60 under the current fee schedule.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State
- Frequency
- Formation/event-triggered
- How to comply
- Submit the reservation form or include the legal name in Articles.
- Official form or portal
- Reservation of Name; Articles of Incorporation
Applies to: Domestic nonprofit corporations and optional name-reservation applicants.
- Trade names, fictitious names for foreign entities and trademarks are separate systems.
- An unavailable or prohibited name causes rejection.
Last verified: 2026-07-31
Official sources: Wyoming Secretary of State, Business Division and 3 more
View official sources (4)
Articles must contain the corporate name, registered office and agent, incorporator information and other statutory content. A prospective §501(c)(3) should add appropriately limited charitable purpose and dissolution provisions rather than assume the minimum state form is tax-ready.
- Deadline
- At formation; tax-compatible provisions preferably before the federal exemption application.
- Fee
- Included in formation; amendment fee applies if added later.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State; Internal Revenue Service
- Frequency
- One time or amendment
- How to comply
- Use the Articles form and attachments; amend later if necessary.
- Official form or portal
- Articles of Incorporation; Amendment to Articles
Applies to: A domestic nonprofit, especially one intending to seek §501(c)(3) recognition.
- State law permits additional lawful provisions; federal drafting must fit actual purposes.
- Missing state fields can cause rejection; insufficient tax language can delay federal recognition.
Last verified: 2026-07-31
Official sources: Wyoming Secretary of State, Business Division and 2 more
View official sources (3)
Maintain a registered agent and registered office in Wyoming. The office must be a physical Wyoming location suitable for service, and the agent must meet the Registered Offices and Agents Act.
- Deadline
- At formation or foreign authority and continuously thereafter.
- Fee
- No separate fee at formation; change filing fee follows the current schedule.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State
- Frequency
- Continuous
- How to comply
- Designate in the formation/authority filing and file a statement of change when needed.
- Official form or portal
- Articles; Certificate of Authority; Statement of Change
Applies to: Domestic and authorized foreign nonprofit corporations.
- Commercial registered agents have additional registration duties when statutory thresholds apply.
- Failure to maintain the agent or office can support administrative dissolution or revocation and missed service.
- Colorado registered agent required
- Rhode Island registered agent required
Last verified: 2026-07-31
Official sources: Wyoming Secretary of State, Business Division and 2 more
View official sources (3)
After incorporation, complete organizational action, adopt bylaws, appoint directors and officers as needed, authorize banking and tax actions, and document the meeting or permitted written action.
- Deadline
- Promptly after incorporation.
- Fee
- No state filing fee.
- Responsible party
- Internal corporate governance
- Frequency
- One time
- How to comply
- Minutes or written consent retained in the corporate records.
- Official form or portal
- Bylaws; organizational minutes or consent
Applies to: A newly formed domestic nonprofit corporation.
- Bylaws are internal and ordinarily are not filed with the Secretary of State.
- Operating without valid organizational authority can undermine contracts, banking and governance actions.
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 1 more
View official sources (2)
The board must have at least three individuals, subject to any narrow statutory exception. Qualifications may be stated in 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 current records.
- Official form or portal
- Articles; bylaws; minutes
Applies to: An ordinary Wyoming nonprofit corporation.
- Special religious or other statutory arrangements should be reviewed separately.
- A board below the statutory minimum may lack authority to act and can create annual-report inaccuracies.
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 1 more
View official sources (2)
Use Chapter 19 and the Articles/bylaws for director terms, resignation, removal, vacancies, notices, remote participation, quorum, voting, written consent and committee delegation.
- Deadline
- At each governance action.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Event-triggered
- How to comply
- Minutes, notices, consents and committee resolutions.
- Official form or portal
- Bylaws; corporate records
Applies to: Directors and board committees.
- Committees cannot exercise powers reserved by law or governing documents.
- Defective procedure can make actions challengeable.
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 1 more
View official sources (2)
Appoint officers described in the bylaws or board action and ensure that one officer has responsibility for minutes and another for financial records. Office combinations depend on the statute and governing documents.
- Deadline
- Promptly after organization and continuously.
- Fee
- No state fee.
- Responsible party
- Internal corporate governance
- Frequency
- Continuous
- How to comply
- Board action documented in minutes or written consent.
- Official form or portal
- Bylaws; officer resolutions
Applies to: Every Wyoming nonprofit corporation.
- Do not assume another state’s president/secretary combination restriction applies.
- Missing officer functions can impair records, banking, contracts and filings.
- Utah required officers required
- South Dakota required officers required
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 1 more
View official sources (2)
Distinguish statutory members from donors, customers and volunteers. Follow Chapter 19 for admission, classes, voting, meetings, proxies, consent, suspension, expulsion and inspection rights.
- Deadline
- At formation and before member action.
- Fee
- No state fee unless Articles are amended.
- Responsible party
- Internal corporate governance; courts
- Frequency
- Continuous/event-triggered
- How to comply
- Maintain membership provisions, notices, ballots, proxies and ledgers.
- Official form or portal
- Articles; bylaws; membership records
Applies to: A corporation with members under its Articles or bylaws.
- A nonmember corporation is governed by the board except where law provides otherwise.
- Unclear member status can invalidate elections, amendments, mergers or dissolution approvals.
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 1 more
View official sources (2)
Keep permanent minutes and written actions, appropriate accounting records and current records required by Chapter 19, and provide statutory inspection access to eligible members.
- Deadline
- Continuously; inspection according to the statutory request process.
- Fee
- No state fee; reasonable copy costs may apply.
- Responsible party
- Internal corporate governance; courts
- Frequency
- Continuous
- How to comply
- Secure paper or electronic recordkeeping and documented inspection response.
- Official form or portal
- Corporate record book and accounting system
Applies to: Every Wyoming nonprofit corporation.
- Fundraising, gaming, payroll, donor restrictions and federal tax rules may require longer retention.
- Missing records can impair governance, tax, grant, audit and litigation functions.
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 1 more
View official sources (2)
Act in good faith, with appropriate care and in the corporation’s interests; disclose conflicts; use permitted approval procedures; and avoid unlawful distributions or private diversion of charitable assets.
- Deadline
- At each material decision.
- Fee
- No state fee.
- Responsible party
- Internal governance; courts; Attorney General where charitable assets are implicated
- Frequency
- Continuous
- How to comply
- Conflict disclosures, recusals, comparability records, resolutions and minutes.
- Official form or portal
- Conflict records; board minutes
Applies to: Directors, officers and decision-makers.
- Federal excess-benefit rules and donor restrictions are separate constraints.
- Breach can lead to rescission, restitution, damages, injunction or tax consequences.
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 1 more
View official sources (2)
Wyoming permits or requires indemnification in specified circumstances and permits advance payment and insurance subject to statutory standards.
- Deadline
- When a claim, proceeding or advancement request arises.
- Fee
- No state filing fee; insurance costs vary.
- Responsible party
- Internal corporate governance; courts
- Frequency
- Event-triggered
- How to comply
- Board or court determination, agreement and insurance as authorized.
- Official form or portal
- Indemnification resolution or agreement
Applies to: Directors, officers, employees, agents and volunteers.
- Charitable-asset restrictions, intentional misconduct and federal law may narrow protection.
- Improper indemnification can expose the corporation and decision-makers to repayment or fiduciary claims.
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 1 more
View official sources (2)
Use the transaction-specific statutory approval procedure and preserve member voting rights, notices and charitable-asset restrictions.
- Deadline
- Before executing or filing the transaction.
- Fee
- Transaction-specific filing fee.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State; internal governance; courts
- Frequency
- Event-triggered
- How to comply
- Board/member approvals followed by the applicable filing.
- Official form or portal
- Merger, conversion, domestication, transfer or dissolution filing
Applies to: A nonprofit considering merger, sale of substantially all assets, conversion, domestication or dissolution.
- Some structural transactions may be unavailable or require a different entity statute.
- An improperly approved transaction can be rejected or challenged and can expose restricted assets.
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 1 more
View official sources (2)
After liabilities are addressed, distribute remaining assets under the Articles, bylaws, donor restrictions, Chapter 19 and applicable federal tax-exemption limits. Do not distribute charitable assets to insiders.
- Deadline
- During winding up and before final distribution.
- Fee
- No separate distribution fee.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Internal governance; Wyoming Secretary of State; courts or Attorney General where applicable
- Frequency
- One time
- How to comply
- Board-approved plan and documented transfers; file dissolution separately.
- Official form or portal
- Plan of dissolution; Articles of Dissolution
Applies to: A dissolving charitable or other nonprofit corporation.
- Membership-benefit or mutual-benefit entities may have different permissible recipients than charitable §501(c)(3) organizations.
- Improper distribution can create restitution, fiduciary and tax consequences.
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 1 more
View official sources (2)
Policies such as whistleblower, document-retention and detailed conflict policies are prudent but are not universal Secretary of State formation filings unless another law, contract, grant or regulated program requires them.
- Deadline
- At organizational planning and when another program requires a policy.
- Fee
- No state filing fee.
- Responsible party
- Internal governance; program-specific regulators
- Frequency
- Periodic review
- How to comply
- Adopt internally when appropriate.
- Official form or portal
- Internal policies
Applies to: Wyoming nonprofit corporations.
- Federal Form 990 asks about governance policies but does not itself make them Wyoming corporate filings.
- Failure to follow a required grant or program policy can affect funding or licensure; absence of a merely recommended policy is not a Chapter 19 filing default.
Last verified: 2026-07-31
Official sources: Wyoming Secretary of State, Business Division and 2 more
View official sources (3)
Maintain the corporation
The filings that keep an existing corporation in good standing: public information changes, charter amendments, the annual report due on the first day of the anniversary month, curing a default, reinstatement, and voluntary dissolution. The annual report and reinstatement recur or are triggered by a notice; the others apply only when the organization actually makes the change.
File the appropriate statement of change and maintain continuous compliance with the Registered Offices and Agents Act.
- Deadline
- Promptly after the change; continuous maintenance is required.
- Fee
- Current fee depends on the filing; verify the fee schedule at filing.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State
- Frequency
- Event-triggered
- How to comply
- Online or paper statement of change.
- Official form or portal
- Registered Agent/Office Change filing
Applies to: A domestic or foreign nonprofit whose registered agent, registered office or reportable address changes.
- Annual-report updates do not necessarily substitute for every statutory change filing.
- Failure can lead to missed service and administrative dissolution or revocation.
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 2 more
View official sources (3)
Use the transaction-specific filing for amendments, corrections or restatement. Obtain board/member approvals required by Chapter 19.
- Deadline
- Before relying on the charter change; correction when a filed record is inaccurate or defective.
- Fee
- Current fee schedule: amendment $50; correction $50; confirm restatement fee at filing.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State
- Frequency
- Event-triggered
- How to comply
- Online or accepted paper form with required approvals.
- Official form or portal
- Amendment to Articles; Correction to Articles; restated filing if available
Applies to: A domestic nonprofit changing or correcting its public charter.
- Bylaw amendments ordinarily remain internal unless the Articles must also change.
- An unfiled amendment is not effective as a public charter change; incorrect filings can remain misleading.
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 2 more
View official sources (3)
File the Secretary of State annual report each year. The due date is the first day of the anniversary month of formation or authority.
- Deadline
- Annually on the first day of the anniversary month. Example: an initial filing on May 15 produces a May 1 annual due date.
- Fee
- $25 for nonprofit corporations; online payment processor convenience fee may apply.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State
- Frequency
- Annual
- How to comply
- File online through the Annual Report portal or use the generated mail-in form.
- Official form or portal
- Wyoming Annual Report
Applies to: Every active domestic and authorized foreign nonprofit corporation.
- Statutory trusts and foundations use different fees; nonprofits do not use the profit-corporation asset calculation.
- Nonfiling can lead to administrative dissolution or revocation after the statutory delinquency process.
- Utah annual or biennial report required
- Texas annual or biennial report required in some cases
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 4 more
View official sources (5)
Wyoming nonprofits pay a fixed $25 annual-report fee and are not required to provide the assets located and employed in Wyoming calculation used for certain other entities.
- Deadline
- With each annual report.
- Fee
- Fixed $25, not an asset-based license tax.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State
- Frequency
- Annual
- How to comply
- Complete the nonprofit annual-report workflow without an asset schedule.
- Official form or portal
- Annual Report portal
Applies to: Domestic and foreign nonprofit corporations filing annual reports.
- Profit corporations and some other entities have different annual-license-tax rules.
- Using the wrong entity calculation can produce an incorrect filing or payment.
Last verified: 2026-07-31
Official sources: Wyoming Secretary of State, Business Division and 2 more
View official sources (3)
File missing reports, pay amounts due and restore a compliant registered agent and office within the statutory notice and cure process.
- Deadline
- Within the notice period stated by the Secretary of State and Chapter 19.
- Fee
- Missing annual-report fees and any applicable reinstatement charges.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State
- Frequency
- Event-triggered
- How to comply
- Use the annual-report, change or reinstatement workflow identified in the notice.
- Official form or portal
- Annual Report; reinstatement services
Applies to: A nonprofit receiving delinquency or dissolution notice.
- Separate tax, employment, gaming, liquor, lobbying or local accounts are not restored by corporate cure.
- Uncured default results in administrative dissolution or revocation and limits activities to winding up.
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 3 more
View official sources (4)
Use the SOS reinstatement service, cure every delinquency, restore the registered agent and office, resolve name availability and pay required charges. Wyoming statutes do not permit administrative reinstatement after two years.
- Deadline
- Within two years after administrative dissolution or revocation.
- Fee
- Current reinstatement fee plus delinquent reports and fees; exact total generated by the SOS workflow.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State
- Frequency
- One time per dissolution
- How to comply
- Online when eligible or mail-in package for multiple delinquencies.
- Official form or portal
- Reinstatement Online Services
Applies to: A domestic or foreign nonprofit administratively dissolved or revoked within the prior two years.
- Reinstatement does not revive separate licenses, exemptions or accounts.
- After two years, administrative reinstatement is unavailable and a new entity or other legal route may be necessary.
Last verified: 2026-07-31
Official sources: Wyoming Secretary of State, Business Division and 3 more
View official sources (4)
Authorize dissolution under Chapter 19 and the governing documents, wind up operations, resolve liabilities and restricted assets, then file Articles of Dissolution.
- Deadline
- After required approval and during the winding-up process.
- Fee
- $10 dissolution filing fee under the current fee schedule.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State; internal governance
- Frequency
- One time
- How to comply
- Submit the current Dissolution of Articles form.
- Official form or portal
- Dissolution of Articles
Applies to: A domestic nonprofit voluntarily ending its existence.
- Corporate dissolution does not close tax, payroll, gaming, liquor, lobbying, campaign-finance or local accounts.
- Failure to file leaves the entity active on the public record and can continue annual-report obligations.
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 2 more
View official sources (3)
Operate across state lines and restructure
Applies when the nonprofit was formed outside Wyoming and transacts business here, or when it merges, converts, domesticates, continues, changes its public name, or ends its Wyoming authority. A wholly domestic nonprofit that is not restructuring can read this group and move on.
File a Certificate of Authority, appoint a Wyoming registered agent and provide required home-jurisdiction evidence before transacting business. Apply the statutory excluded-activity list.
- Deadline
- Before transacting business in Wyoming.
- Fee
- $50 foreign nonprofit Certificate of Authority fee.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State
- Frequency
- One time; annual maintenance
- How to comply
- Online or paper foreign nonprofit filing.
- Official form or portal
- Certificate of Authority
Applies to: A nonprofit corporation formed outside Wyoming that will transact business in Wyoming.
- Fundraising registration is separate; the SOS states Wyoming has no state charity/fundraiser registration but foreign corporate qualification may still apply.
- An unauthorized foreign corporation may face inability to maintain an action until qualified and other statutory consequences.
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 3 more
View official sources (4)
File the same nonprofit annual report, maintain a registered agent and cure notices promptly.
- Deadline
- Annually on the first day of the anniversary month and according to any cure notice.
- Fee
- $25 annual report plus applicable delinquency or reinstatement charges.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State
- Frequency
- Annual/event-triggered
- How to comply
- Annual Report portal and reinstatement services.
- Official form or portal
- Foreign nonprofit Annual Report
Applies to: An authorized foreign nonprofit corporation.
- Charity, tax, employment and activity-specific accounts remain separate.
- Authority may be revoked and the corporation may be unable to maintain a Wyoming action until restored.
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 3 more
View official sources (4)
File withdrawal of the Certificate of Authority and separately close tax, employment, gaming, liquor, lobbying, campaign-finance and local registrations.
- Deadline
- When the organization ceases transacting business and wants to terminate authority.
- Fee
- $10 withdrawal fee under the current fee schedule.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State and each separate regulator
- Frequency
- One time
- How to comply
- Submit the foreign nonprofit withdrawal form.
- Official form or portal
- Withdrawal of Certificate
Applies to: An authorized foreign nonprofit ceasing Wyoming operations.
- Withdrawal does not terminate separate agency accounts.
- Authority and annual-report obligations continue until withdrawal is effective; prior liabilities remain.
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 2 more
View official sources (3)
Wyoming provides a Fictitious Name Usage filing for foreign nonprofit corporations and separate trade-name systems. Select the filing that matches the entity and use; do not assume one filing covers every DBA situation.
- Deadline
- Before using a required fictitious name for authority or relying on an optional trade name.
- Fee
- Fee depends on the selected filing; confirm the current fee schedule.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State
- Frequency
- Event-triggered
- How to comply
- Submit the entity-specific fictitious-name or trade-name form.
- Official form or portal
- Fictitious Name Usage; trade-name filing
Applies to: A foreign nonprofit whose legal name is unavailable and a nonprofit using an alternate public name.
- A trade name does not create the nonprofit corporation or federal rights.
- Incorrect name use can delay authority or create public-notice and branding problems.
Last verified: 2026-07-31
Official sources: Wyoming Secretary of State, Business Division and 1 more
View official sources (2)
Approve the merger under Chapter 19, preserve member rights and charitable restrictions, and file the required Articles of Merger or other transaction document.
- Deadline
- Before the merger becomes effective.
- Fee
- Current transaction fee applies; verify the fee schedule and filing form at filing.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State; internal governance
- Frequency
- Event-triggered
- How to comply
- Submit the current merger document through the Business Division.
- Official form or portal
- Merger filing
Applies to: A Wyoming nonprofit entering a merger.
- Cross-type mergers may invoke another entity statute and additional restrictions.
- An unapproved or unfiled merger may be ineffective or challengeable.
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 2 more
View official sources (3)
Confirm statutory eligibility, protect restricted assets and obtain the required approvals before filing a conversion document.
- Deadline
- Before conversion becomes effective.
- Fee
- Transaction-specific fee.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State; internal governance
- Frequency
- Event-triggered
- How to comply
- Use the current conversion filing identified by the Business Division.
- Official form or portal
- Conversion filing
Applies to: A nonprofit considering conversion to or from another entity type.
- Conversion may be unavailable for a particular nonprofit or may jeopardize §501(c)(3) status.
- An unauthorized conversion or inadequate asset treatment can be rejected and expose fiduciaries.
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 2 more
View official sources (3)
File Articles of Domestication and satisfy home-jurisdiction authorization, Wyoming formation requirements and asset restrictions.
- Deadline
- Before domestication is represented as effective.
- Fee
- Current domestication fee applies; verify the form and fee at filing.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State
- Frequency
- One time
- How to comply
- Submit the foreign nonprofit Articles of Domestication.
- Official form or portal
- Articles of Domestication
Applies to: An eligible foreign nonprofit seeking to become a Wyoming domestic nonprofit.
- Domestication differs from foreign qualification and continuance.
- Incomplete authority or formation documents can cause rejection and continuity problems.
Last verified: 2026-07-31
Official sources: Wyoming Secretary of State, Business Division and 1 more
View official sources (2)
File Articles of Continuance with the required supporting information. After continuation, annual reports are due each year on the first day of the anniversary month.
- Deadline
- At the continuation event; annual reports thereafter.
- Fee
- $50 continuance filing fee; $25 annual nonprofit report.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State
- Frequency
- One time plus annual maintenance
- How to comply
- Submit Articles of Continuance and later annual reports.
- Official form or portal
- Articles of Continuance; Annual Report
Applies to: An eligible foreign nonprofit using Wyoming’s continuance process.
- Continuance and domestication are distinct; confirm which transaction fits the home jurisdiction.
- Failure to complete the filing or annual maintenance can defeat or terminate Wyoming status.
Last verified: 2026-07-31
Official sources: Wyoming Secretary of State, Business Division and 2 more
View official sources (3)
The Business Division offers transfer forms for selected entity types, but the nonprofit forms list does not establish that every transfer mechanism is available to an ordinary nonprofit corporation. Confirm statutory eligibility before using a cross-entity form.
- Deadline
- Before adopting or filing the transaction.
- Fee
- Transaction-specific fee.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State
- Frequency
- Event-triggered
- How to comply
- Use only the form expressly applicable to the entity and transaction.
- Official form or portal
- Entity-specific structural filing
Applies to: A nonprofit exploring transfer, continuance, domestication or another structural filing.
- Do not infer profit-corporation or statutory-foundation transfer authority for nonprofit corporations.
- Using an inapplicable form can cause rejection and legal discontinuity.
Verification in progress. Safe approach: Wyoming provides different structural-transaction forms for selected entity types. A nonprofit should confirm that its entity type, destination entity, governing statute, approvals, and charitable-asset treatment permit the proposed transaction before filing. Unresolved: Whether an ordinary Wyoming nonprofit corporation may use a transfer or other cross-entity structural transaction beyond the separately identified merger, conversion, domestication, and continuance routes, and which entity pairings and forms are legally available. Why the official evidence is insufficient: The existing statute compilation and Business Division forms index distinguish entity types and transaction forms, but they do not provide one current nonprofit-specific eligibility matrix or guidance document establishing that every cross-entity transaction is available to an ordinary nonprofit corporation. Needed to resolve: Wyoming Secretary of State, Business Division, through current nonprofit-specific structural-transaction guidance or forms. Risk if this is treated as settled: Incorrect transfer or cross-entity advice could result in use of an unavailable transaction, filing rejection, loss of entity continuity, or improper treatment of charitable assets.
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Wyoming Legislature and 2 more
View official sources (3)
The current Articles instructions and forms index move directly from formation to the annual report and do not identify an initial report, newspaper publication or proof-of-publication filing. The safe wording is limited to the current SOS workflow.
- Deadline
- No separate deadline identified; first annual report is due under the anniversary-month rule.
- Fee
- No separate fee identified.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State
- Frequency
- Not established
- How to comply
- No separate filing identified in the current SOS workflow.
- Official form or portal
- No form identified
Applies to: New domestic Wyoming nonprofit corporations.
- Special-purpose entities, assumed-name notices, court proceedings or local permits can have separate notice duties.
- Unknown because an affirmative statewide negation was not found.
Verification in progress. Safe approach: The current Wyoming Secretary of State formation workflow identifies the Articles filing and later annual reporting but does not identify a separate initial report or formation-publication filing. Confirm with the Business Division before publishing an absolute no-filing or no-publication statement. Unresolved: Whether a newly formed Wyoming nonprofit corporation must file any separate initial report, newspaper publication, notice, or proof-of-publication filing beyond the ordinary Articles workflow. Why the official evidence is insufficient: The current Articles instructions, forms index, annual-report materials, and ordinary SOS workflow do not identify a separate initial report or publication step, but omission from that workflow is not affirmative written confirmation of a universal negative. Needed to resolve: Written confirmation from the Wyoming Secretary of State, Business Division. Risk if this is treated as settled: An absolute negative about an initial report or publication requirement could cause an organization to omit a required filing or notice if the ordinary SOS workflow is incomplete.
- Arizona initial report not yet confirmed
- New Jersey initial report required
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Wyoming Secretary of State, Business Division and 2 more
View official sources (3)
Fundraise and manage tax
Wyoming has no general state charity or fundraiser registration, which is an affirmative Secretary of State conclusion and not an absence of every other rule. Foreign corporate authority, exempt purchases, taxable sales, property tax, other state taxes, and specialized financial-review duties each remain their own separate question.
The Wyoming Secretary of State affirmatively states that Wyoming has no state requirements for charities and fund raisers. This means no general statewide charity-solicitation registration or renewal filing was identified in that system.
- Deadline
- None for the general registration baseline; screen other laws before activity.
- Fee
- No general charity-registration fee.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State; Attorney General for fraud and consumer enforcement
- Frequency
- No general filing
- How to comply
- No general charity filing; maintain corporate authority and activity-specific compliance.
- Official form or portal
- No general form
Applies to: Ordinary domestic and foreign charities soliciting contributions in Wyoming.
- Professional fundraising contracts or multistate solicitation may trigger other jurisdictions even though Wyoming has no general state filing.
- Fraud, deceptive solicitation, gaming, political activity, sales tax, local permits and foreign corporate authority remain enforceable.
- Colorado charitable solicitation registration required
- Texas charitable solicitation registration not required
Last verified: 2026-07-31
View official source
No general charity registration does not answer whether the foreign nonprofit is transacting business. Apply Chapter 19’s foreign-authority test separately.
- Deadline
- Before transacting business; solicitation-only facts require entity-specific analysis.
- Fee
- $50 Certificate of Authority if required; no general charity fee.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State
- Frequency
- Initial/continuous screening
- How to comply
- File foreign authority when the statutory trigger is met.
- Official form or portal
- Certificate of Authority
Applies to: An out-of-state charity soliciting or operating in Wyoming.
- Internet solicitation and isolated fundraising should not be converted into a categorical transacting-business rule without facts.
- An organization can be free of charity registration yet still lack required corporate authority.
Last verified: 2026-07-31
Official sources: Wyoming Secretary of State, Business Division and 1 more
View official sources (2)
Wyoming provides statutory exemptions for qualifying sales to religious or charitable organizations, but federal §501(c)(3) status should not be treated as automatic proof for every transaction. Use the Department of Revenue’s current exemption documentation and retain support.
- Deadline
- Before claiming exemption on a purchase.
- Fee
- No state exemption-certificate fee identified.
- Filing agency
- Wyoming Department of Revenue, Excise Tax Division (DOR Excise Tax Division)
- Frequency
- Per purchase/vendor
- How to comply
- Provide the current exemption certificate or documentation required by the seller and DOR.
- Official form or portal
- Wyoming sales-tax exemption certificate/documentation
Applies to: A religious or charitable organization purchasing taxable property or services.
- Exemptions are transaction- and entity-specific; construction, lodging, vehicles and reimbursed purchases may differ.
- An unsupported exemption claim can produce use tax, penalties and interest.
- Colorado sales tax when you buy required
- Washington sales tax when you buy required
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 4 more
View official sources (5)
Occasional fundraising sales for regular religious or charitable functions may be exempt when they are not conducted in the course of a regular business. Track frequency and operational facts rather than assuming all nonprofit sales are exempt.
- Deadline
- Before and during each fundraising-sales program.
- Fee
- No exemption filing fee identified; tax registration applies if sales are taxable.
- Filing agency
- Wyoming Department of Revenue, Excise Tax Division (DOR Excise Tax Division)
- Responsible party
- Wyoming Department of Revenue
- Frequency
- Per event/continuous
- How to comply
- Maintain event, receipts and business-activity records; register and collect tax when outside the exemption.
- Official form or portal
- Sales/use tax account or exemption support
Applies to: A religious or charitable organization selling goods for fundraising.
- “Regular business” excludes only incidental or occasional operations under the statutory definition.
- Regular taxable sales outside the exemption can create registration, collection, return, penalty and interest duties.
- South Dakota sales tax when you sell required in some cases
- Georgia sales tax when you sell required
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 2 more
View official sources (3)
Purchase exemption does not eliminate seller-side duties. Obtain the appropriate tax account, collect state and local tax, and file returns when sales are taxable.
- Deadline
- Before taxable sales; returns on the assigned schedule.
- Fee
- Registration and filing fees not stated; tax, penalties and interest may apply.
- Filing agency
- Wyoming Department of Revenue, Excise Tax Division (DOR Excise Tax Division)
- Frequency
- Periodic while account is active
- How to comply
- Register through the current DOR tax system and file assigned returns.
- Official form or portal
- Wyoming sales/use tax account
Applies to: A nonprofit making taxable retail sales, admissions, lodging or taxable services.
- Marketplace, lodging, admissions and local-option tax treatment may change collection responsibility.
- Nonregistration or undercollection can lead to assessment, penalties, interest and collection.
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 3 more
View official sources (4)
Property-tax exemption depends on the exact constitutional or statutory category, ownership and use. Work with the county assessor and provide the documentation required by local administration.
- Deadline
- Under the county’s assessment and exemption calendar; exact universal nonprofit deadline not confirmed.
- Fee
- No universal state application fee confirmed; local procedures vary.
- Filing agency
- County assessors and county boards of equalization
- Responsible party
- County assessor; county board of equalization; Wyoming Department of Revenue for statewide standards
- Frequency
- Initial and change-triggered
- How to comply
- Submit the assessor’s exemption application or statement with ownership and use evidence.
- Official form or portal
- County assessor exemption application
Applies to: A nonprofit owning Wyoming real or personal property that may qualify for exemption.
- Religious worship, church schools, public libraries, cemeteries, charitable trusts and other categories have different tests; leased or income-producing property requires separate analysis.
- Without an approved exemption, the property remains taxable; missed local deadlines can impair relief for the tax year.
Verification in progress. Safe approach: Property-tax exemption depends on the applicable Wyoming exemption category, ownership, and actual use. Contact the county assessor for the parcel-specific application, deadline, documentation, renewal or change-reporting rules, and appeal process. Unresolved: The affected county’s property-tax exemption application, filing deadline, renewal or change-reporting procedure, supporting documentation, denial review, and appeal deadline. Why the official evidence is insufficient: Wyoming constitutional and statutory sources establish category-specific ownership-and-use rules, but the existing official record does not establish one statewide nonprofit form, deadline, renewal procedure, or appeal path because administration is local. Needed to resolve: The affected county assessor and the applicable local review body, including the county board of equalization or other body governing the parcel’s review and appeal. Risk if this is treated as settled: An incorrect statewide property-tax deadline or procedure could cause a missed county deadline, denial or loss of exemption for the tax year, or loss of a timely appeal.
- Utah property tax exemption required in some cases
- Florida property tax exemption application required
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Wyoming Legislature and 2 more
View official sources (3)
Wyoming does not operate a general corporate income-tax filing system comparable to many states, but nonprofits can still owe sales/use, lodging, property, unemployment, workers’ compensation, fuel, mineral or activity-specific taxes and registrations.
- Deadline
- At formation and before taxable activity or hiring.
- Fee
- No general corporate-income-tax exemption application identified.
- Filing agency
- Wyoming Department of Revenue, Excise Tax Division (DOR Excise Tax Division)
- Responsible party
- Wyoming Department of Revenue; Department of Workforce Services; local taxing authorities
- Frequency
- Continuous screening
- How to comply
- No general corporate income-tax filing; register separately for applicable taxes.
- Official form or portal
- Tax-specific accounts and portals
Applies to: Wyoming nonprofit corporations and employers.
- Taxable subsidiaries, mineral operations and specialized excises require separate treatment.
- Treating “no income tax” as “no state tax” can produce unregistered taxable activity.
- South Dakota state income tax exemption recommended, not required
- Vermont state income tax exemption required in some cases
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 2 more
View official sources (3)
Wyoming’s lack of general charity registration means no universal charity annual financial filing or CPA threshold was identified in the SOS system. Specialized grants, gaming, healthcare, education, contracts and federal awards can impose audits.
- Deadline
- According to the specialized program or contract.
- Fee
- No universal state filing fee; professional costs vary.
- Responsible party
- Program-specific regulator or funder
- Frequency
- Varies
- How to comply
- Follow the applicable grant, contract, licensure or federal audit process.
- Official form or portal
- Program-specific financial statement or audit
Applies to: Ordinary Wyoming charities outside regulated programs, contracts or federal award rules.
- This is not an affirmative statement that no Wyoming law ever requires an audit.
- Failure can affect funding, licensure or contracts.
Verification in progress. Safe approach: No universal Wyoming charity CPA audit threshold was confirmed in the general corporate or Secretary of State charity system. A nonprofit must separately check the rules attached to its grants, gaming, healthcare, education, contracts, restricted funds, and federal awards. Unresolved: Whether any specialized Wyoming program imposes a financial-statement, review, or audit threshold on the nonprofit because of a grant, gaming activity, healthcare or education program, government contract, restricted funding, or federal-award status. Why the official evidence is insufficient: The corporate and general charity-registration sources do not establish a universal Wyoming charity CPA threshold, but those sources cannot negate audit duties imposed by a separate regulator, grant, contract, program, or federal award. Needed to resolve: The regulator, grant administrator, contracting authority, gaming regulator, healthcare or education program authority, or federal-award authority governing the nonprofit’s specific activity. Risk if this is treated as settled: Overstating a universal audit exemption could cause a nonprofit to miss a specialized audit requirement, while inventing a universal threshold could cause unnecessary audit expense.
- Colorado audit and financial statements not yet confirmed
- Washington audit and financial statements required in some cases
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Wyoming Legislature and 1 more
View official sources (2)
Hire and protect workers
Applies once the organization hires employees or uses workers in Wyoming. Unemployment insurance and workers’ compensation are separate systems administered by the same department, and neither is decided by nonprofit status alone.
Register with DWS so the agency can determine unemployment-insurance liability. A §501(c)(3) organization may have special coverage and reimbursement rules, but the exact current threshold and election mechanics should be confirmed in the employer account process.
- Deadline
- At or before hiring/performing work in Wyoming and when the statutory coverage test is met.
- Fee
- No registration fee stated; contributions or reimbursement charges apply.
- Filing agency
- Wyoming Department of Workforce Services (DWS)
- Responsible party
- Wyoming Department of Workforce Services, Unemployment Tax Division
- Frequency
- Initial plus quarterly reporting if liable
- How to comply
- Use the DWS new-employer registration and unemployment employer portal.
- Official form or portal
- DWS employer registration; unemployment employer portal
Applies to: A nonprofit hiring employees in Wyoming.
- Excluded services, churches, ministers, students and contractor classification are fact-specific.
- Failure to register or report can produce assessments, penalties, interest and benefit charges.
Verification in progress. Safe approach: Register with the Wyoming Department of Workforce Services so the agency can determine unemployment-insurance liability. A qualifying nonprofit may have special coverage and financing rules, but the current threshold, election timing, reimbursement treatment, and security requirements must be confirmed before implementation. Unresolved: The exact current nonprofit unemployment-insurance coverage threshold, contribution-versus-reimbursement financing rules, election timing, security requirements, and operational forms for a Wyoming §501(c)(3) employer. Why the official evidence is insufficient: The existing DWS pages and Title 27 sources establish employer registration and unemployment-insurance administration but do not consolidate every current nonprofit threshold, reimbursement-election deadline, security condition, and form into one verified operational workflow. Needed to resolve: Wyoming Department of Workforce Services, Unemployment Insurance Division; the applicable provisions of Title 27; and current nonprofit-employer registration, financing-election, and security forms. Risk if this is treated as settled: An incorrect nonprofit UI threshold or financing-election rule could cause failure to register, incorrect contribution or reimbursement treatment, assessments, penalties, missed election rights, or missing security requirements.
- Utah unemployment insurance required in some cases
- California unemployment insurance required
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Wyoming Department of Workforce Services and 4 more
View official sources (5)
Wyoming workers’ compensation is compulsory for covered extrahazardous employments and may be elective or differently treated for other classifications. Nonprofit status alone does not decide coverage. Register with DWS for a classification determination.
- Deadline
- Before covered work begins and continuously as duties change.
- Fee
- Premiums depend on payroll and classification; no universal flat fee.
- Filing agency
- Wyoming Department of Workforce Services (DWS)
- Responsible party
- Wyoming Department of Workforce Services, Workers’ Compensation Division
- Frequency
- Continuous/periodic
- How to comply
- Complete DWS employer registration and payroll reporting; maintain the assigned account.
- Official form or portal
- DWS employer registration and workers’ compensation account
Applies to: A nonprofit employing workers or using workers in Wyoming.
- Volunteer, officer, contractor and optional-coverage rules are fact-specific.
- Uninsured covered employment can produce premiums, penalties and liability; failure to report injuries can affect claims and enforcement.
- Utah workers compensation required
- Colorado workers compensation required
Last verified: 2026-07-31
Official sources: Wyoming Department of Workforce Services and 4 more
View official sources (5)
Complete Wyoming and federal new-hire, wage, workplace-safety and final-account duties that apply to the workforce. Wyoming has no state individual income-tax withholding, but federal withholding and state UI/workers’ compensation remain separate.
- Deadline
- Per hire, each payroll/reporting period and when payroll ends.
- Fee
- No universal filing fee; taxes, premiums and penalties vary.
- Filing agency
- Wyoming Department of Workforce Services (DWS)
- Responsible party
- Wyoming Department of Workforce Services; Wyoming Child Support Program; U.S. Internal Revenue Service
- Frequency
- Event-triggered/periodic
- How to comply
- Use the applicable state and federal employer portals and final-account closure process.
- Official form or portal
- New-hire reporting; DWS accounts; federal payroll filings
Applies to: A nonprofit employer.
- Minimum wage, overtime, posters, independent-contractor classification and youth employment require activity-specific review.
- Late reports or unpaid obligations can produce penalties, interest and collection.
Verification in progress. Safe approach: Complete every applicable Wyoming new-hire, wage, workplace, final-report, and employer-account closure step when employees are hired or payroll ends. Confirm the current new-hire system and final account instructions with the responsible state agencies. Unresolved: The current Wyoming new-hire reporting deadline and submission system, the applicable state wage and workplace notice set, and the operational steps for final payroll filings and closure of DWS employer accounts. Why the official evidence is insufficient: Title 27 establishes general labor and employment obligations, but the existing source inventory does not fully capture the current new-hire portal instructions, complete employer notice workflow, or account-closure procedure. Needed to resolve: Wyoming Department of Workforce Services and the current Wyoming new-hire reporting system administered through the state’s child-support or new-hire reporting function. Risk if this is treated as settled: Incorrect new-hire, poster, wage, or account-closure instructions could cause late reporting, penalties, incomplete final filings, or an employer account remaining open.
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official source: Wyoming Legislature — Title 27 — Labor and Employment
View official source
Run regulated activities and close
Applies when the organization runs bingo or pull tabs, holds a raffle, lobbies, spends on elections, serves alcohol at an event, operates a regulated facility or program, or winds down. Each is its own authorization with its own regulator, and closing the corporation does not close any of them.
Use only the statutory exception and any required Wyoming Gaming Commission authorization. Apply age, staffing, payout, cost and charitable-use restrictions, including the rule that at least 65% of gross sales is redeemed as winnings each month and 75% of remaining net proceeds after permitted costs is donated within one year.
- Deadline
- Obtain required authorization before games; apply monthly and one-year proceeds rules.
- Fee
- Current application, permit and renewal fees require portal confirmation.
- Filing agency
- Wyoming Gaming Commission (Gaming Commission)
- Frequency
- Continuous/periodic
- How to comply
- Use the Gaming Commission’s current nonprofit gaming process and maintain detailed records.
- Official form or portal
- Gaming Commission bingo/pull-tab authorization
Applies to: A charitable or nonprofit organization conducting bingo or pull-tab games.
- Players must be at least 18; volunteer/member and paid-assistance rules are specific; online/electronic activity is not presumed lawful.
- Unauthorized gambling can produce criminal and administrative consequences.
Verification in progress. Safe approach: Conduct bingo or pull tabs only when the organization fits the statutory exception and has completed every current Wyoming Gaming Commission requirement. Preserve the statutory rule that at least 65% of gross sales is redeemed as winnings each month and that 75% of the remaining net proceeds after permitted costs is donated within one year. Unresolved: The current Gaming Commission application, eligibility documentation, license or permit fee, renewal, operational reporting, electronic-sales restrictions, and other live requirements for nonprofit bingo or pull tabs. Why the official evidence is insufficient: Title 6 supplies the substantive nonprofit gaming exception and the numeric proceeds rules, but the current Gaming Commission portal and forms require recheck and the existing inventory does not establish a complete current operational workflow. Needed to resolve: Wyoming Gaming Commission and its current nonprofit gaming applications, forms, reporting instructions, fee materials, and written operational guidance. Risk if this is treated as settled: Incomplete bingo or pull-tab operational advice could lead to unlicensed gaming, incorrect payouts, improper use of proceeds, missing reports, unlawful electronic sales, penalties, or suspension.
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Wyoming Legislature and 1 more
View official sources (2)
Confirm that the organization and raffle fit the statutory gambling exception, use proceeds for lawful purposes and comply with any Gaming Commission or local requirements. Do not infer that internet advertising, payment or ticket delivery is permitted merely because the statute is silent.
- Deadline
- Before selling tickets or conducting the drawing.
- Fee
- No universal current fee confirmed.
- Filing agency
- Wyoming Gaming Commission (Gaming Commission)
- Responsible party
- Wyoming Gaming Commission; local law enforcement where applicable
- Frequency
- Per raffle
- How to comply
- Use the current Gaming Commission or local process if required and retain ticket, prize and proceeds records.
- Official form or portal
- Raffle authorization or internal records as applicable
Applies to: A charitable or nonprofit organization conducting a raffle.
- Firearms, alcohol, online sales, paid operators and interstate ticketing can create separate legal issues.
- An unauthorized raffle can constitute illegal gambling.
Verification in progress. Safe approach: Confirm that the organization and raffle fit Wyoming’s statutory gambling exception and any current Gaming Commission or local requirements. Do not infer that internet payment, electronic ticket delivery, or another online method is permitted merely because the statute does not expressly resolve it. Unresolved: The current statewide raffle eligibility, licensing or notice rules, ticket-sale restrictions, internet advertising, online payment, electronic ticket delivery, drawing procedures, and proceeds requirements. Why the official evidence is insufficient: The gambling statute supplies the charitable or nonprofit exception, but the existing official record does not fully resolve current Gaming Commission practice or the legality of internet payment and electronic ticket delivery. Needed to resolve: Current written raffle guidance from the Wyoming Gaming Commission. Risk if this is treated as settled: Unsupported raffle advice could lead to unlawful ticket sales, impermissible internet payment or delivery, an invalid drawing, misuse of proceeds, or gaming penalties.
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Wyoming Legislature and 1 more
View official sources (2)
Register with the Secretary of State before covered lobbying. The standard fee is $75; a $10 branch applies when the lobbyist does not receive or reasonably expect compensation/reimbursement over $500 or receives only travel and per diem.
- Deadline
- Before lobbying; official guidance has described registration at least 48 hours before activity.
- Fee
- $75 standard; $10 reduced-fee branch.
- Filing agency
- Wyoming Secretary of State, Elections Division (SOS Elections Division)
- Responsible party
- Wyoming Secretary of State
- Frequency
- Annual/engagement-based
- How to comply
- Online through the Lobbyist Center or current registration form.
- Official form or portal
- Lobbyist Registration Form
Applies to: An individual attempting to influence legislation for a nonprofit principal when the statutory definition applies.
- Public officials and personal petitioning may fall outside the chapter; principal and lobbyist duties must be separated.
- Unregistered lobbying can result in statutory penalties.
Last verified: 2026-07-31
Official sources: Wyoming Secretary of State and 2 more
View official sources (3)
File the activity report no later than June 30 for the preceding May 1 through April 30 period when reportable expenses are $500 or more. If reportable expenses are below $500, the SOS states no report is required.
- Deadline
- June 30 annually for the May 1–April 30 reporting period.
- Fee
- No separate report fee stated.
- Filing agency
- Wyoming Secretary of State, Elections Division (SOS Elections Division)
- Responsible party
- Wyoming Secretary of State
- Frequency
- Annual
- How to comply
- Online or current Lobbyist Activity Report form.
- Official form or portal
- Lobbyist Activity Report
Applies to: A registered lobbyist or organization with reportable lobbying expenses meeting the threshold.
- Registration and activity reporting are separate; paid advertising may use another form.
- Failure to file or knowingly filing false information is a misdemeanor subject to the statutory fine.
Last verified: 2026-07-31
Official sources: Wyoming Secretary of State and 2 more
View official sources (3)
Wyoming restricts direct organizational contributions to candidates and coordinated entities but permits specified First Amendment independent expenditures. Use the appropriate organization formation, contribution/expenditure and independent-expenditure reports and required disclaimers.
- Deadline
- Before or after spending according to the exact election-cycle and expenditure trigger; current dates depend on the election and filer type.
- Fee
- No universal filing fee stated.
- Filing agency
- Wyoming Secretary of State, Elections Division (SOS Elections Division)
- Responsible party
- Wyoming Secretary of State, Elections Division; county clerk for local filings
- Frequency
- Per election/reporting period
- How to comply
- Statewide organizations file through the Campaign Finance Information System; local filings may go to the county clerk.
- Official form or portal
- Organization Statement of Formation; Contributions and Expenditures; Independent Expenditure Report
Applies to: A nonprofit making independent expenditures, electioneering communications or organizing a political committee.
- Federal §501(c)(3) political-campaign prohibition remains separate and may be stricter than state campaign-finance permission.
- Unregistered committees, prohibited contributions or late reports can produce enforcement and penalties.
Verification in progress. Safe approach: Keep campaign-finance activity separate from lobbying. Before spending, use the current Wyoming Secretary of State forms, election calendar, filer classification, reporting guidance, and disclaimer rules for the specific election and activity. Unresolved: The current election-cycle registration triggers, contribution and expenditure thresholds, accelerated-report dates, disclaimer requirements, independent-expenditure filings, and termination-report deadlines applicable to the nonprofit’s activity and filer type. Why the official evidence is insufficient: Current SOS pages establish the campaign-finance system and available forms, but `WY-S027` is a historical 2024 guide and cannot establish current election dates or every current threshold for a later election cycle. Needed to resolve: Current Wyoming Secretary of State campaign-finance forms, the applicable election calendar, and current reporting and disclaimer guidance. Risk if this is treated as settled: Outdated campaign-finance thresholds or dates could cause missed registration, a late accelerated report, a missing disclaimer, a late termination report, or civil penalties.
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Wyoming Secretary of State and 2 more
View official sources (3)
Nonprofit status and donated alcohol do not eliminate liquor law. Confirm the current permit with the Wyoming Liquor Division and the local licensing authority before the event.
- Deadline
- Before acquiring, selling, serving or auctioning alcohol for the event.
- Fee
- State and local fees vary; no universal nonprofit event fee confirmed.
- Filing agency
- Wyoming Department of Revenue, Liquor Division (Liquor Division)
- Responsible party
- Wyoming Department of Revenue, Liquor Division; city or county local licensing authority
- Frequency
- Per event/permit term
- How to comply
- Apply through the current state/local liquor permit process.
- Official form or portal
- Event-specific liquor permit
Applies to: A nonprofit selling, serving, auctioning or otherwise distributing alcoholic beverages.
- Venue license, caterer, auction, donated product and local open-container rules can change the required permit.
- Unlicensed service or sale can lead to event shutdown, penalties and criminal or licensing consequences.
Verification in progress. Safe approach: Nonprofit status and donated alcohol do not eliminate liquor law. Confirm the current state process and obtain the required city, town, or county approval before acquiring, possessing, selling, serving, or auctioning alcohol at the event. Unresolved: The current state and local permit type, application, fee, lead time, eligibility rules, purchasing authority, possession rules, service conditions, and approval sequence for a nonprofit alcohol event. Why the official evidence is insufficient: The Department of Revenue source confirms Liquor Division responsibility, but the existing inventory does not provide a complete current nonprofit event workflow and the controlling approval can depend on the applicable city, town, or county licensing authority. Needed to resolve: Wyoming Department of Revenue, Liquor Division, and the applicable city, town, or county licensing authority. Risk if this is treated as settled: Incorrect liquor-permit advice could lead to an unlicensed event, inability to purchase, possess, sell, or serve alcohol lawfully, denial by the local licensing authority, event cancellation, or penalties.
Last verified: 2026-07-31
Verification note: One or more details in this entry are still being confirmed against the cited official materials.
Official sources: Wyoming Department of Revenue and 1 more
View official sources (2)
Screen state professional, health, child-care, education, food, fire, electrical, environmental and local zoning, building, occupancy and business-license requirements before operation.
- Deadline
- Before the regulated activity or facility opens.
- Fee
- Fees vary by program and locality.
- Filing agency
- Wyoming cities, towns, and counties
- Responsible party
- Applicable Wyoming state agency and city or county
- Frequency
- Initial, renewal or event-based
- How to comply
- Use the responsible agency or local portal.
- Official form or portal
- Activity-specific license or permit
Applies to: Nonprofits operating facilities, programs, events or regulated services.
- Do not generalize one city or county requirement statewide.
- Operating without approval can cause stop-work, closure, penalties or license denial.
- Colorado local business license required in some cases
- Utah local business license required
Last verified: 2026-07-31
Official source: Wyoming Department of Revenue — Wyoming Department of Revenue
View official source
After authorizing dissolution or withdrawal, file final returns and close every separate agency and local account. Preserve records and restricted-asset documentation.
- Deadline
- At cessation and according to each account’s final-report deadline.
- Fee
- Final taxes, premiums, penalties and filing fees vary.
- Filing agency
- Wyoming Secretary of State, Business Division (SOS Business Division)
- Responsible party
- Wyoming Secretary of State; Department of Revenue; DWS; Gaming Commission; Liquor Division; Elections Division; local authorities
- Frequency
- One time plus final reports
- How to comply
- Use each agency’s final return, cancellation or termination process.
- Official form or portal
- Articles of Dissolution or Withdrawal plus agency-specific closures
Applies to: A nonprofit ending Wyoming operations.
- Corporate reinstatement or dissolution does not automatically alter other agency records.
- Open accounts can continue filing, tax, premium or reporting obligations after the corporation ends.
Last verified: 2026-07-31
Official sources: Wyoming Legislature and 3 more
View official sources (4)
Official Sources
34 official sources back the facts on this page.
| Agency / Authority | Source | Accessed | URL |
|---|---|---|---|
| Wyoming Secretary of State | 2024 Campaign Guide | https://sos.wyo.gov/Elections/Docs/2024/2024_Campaign_Guide.pdf | |
| Wyoming Secretary of State, Business Division | Annual Report Online Filing | https://wyobiz.wyo.gov/Business/AnnualReport.aspx | |
| Wyoming Secretary of State | Business & UCC Center | https://sos.wyo.gov/business/ | |
| Wyoming Secretary of State, Business Division | Business Division Filing Fee Schedule | https://sos.wyo.gov/business/docs/businessfees.pdf | |
| Wyoming Secretary of State, Business Division | Business Entities Frequently Asked Questions | https://sos.wyo.gov/faqs.aspx?root=BUS | |
| Wyoming Secretary of State | Campaign Finance Forms and Publications | https://sos.wyo.gov/forms/default.aspx?root=Elections | |
| Wyoming Department of Workforce Services | Employment Tax | https://dws.wyo.gov/dws-division/employment-tax/ | |
| Wyoming Department of Revenue | Excise Tax Division | https://revenue.wyo.gov/divisions/ | |
| Wyoming Secretary of State | First Amendment Independent Expenditures | https://sos.wyo.gov/Elections/FirstAmendmentExpenditures.aspx | |
| Wyoming Secretary of State, Business Division | Forms and Publications — Nonprofit Corporations | https://sos.wyo.gov/forms/default.aspx?root=Business | |
| Wyoming Secretary of State, Business Division | How to Create a Wyoming Company | https://sos.wyo.gov/Business/docs/HowToCreateAWyomingCompany.pdf | |
| Wyoming Secretary of State | Lobbying | https://sos.wyo.gov/Elections/LobbyistInfo.aspx | |
| Wyoming Secretary of State | Lobbyist Activity Report | https://sos.wyo.gov/Forms/Lobbyists/LobbyistActivityReport.pdf | |
| Wyoming Secretary of State | Lobbyist Registration Form | https://sos.wyo.gov/forms/lobbyists/lobbyistregistration.pdf | |
| Wyoming Secretary of State | Lobbyist Statutes | https://sos.wyo.gov/Elections/Lobbyist_Statutes.aspx | |
| Wyoming Department of Workforce Services | New Employers | https://dws.wyo.gov/dws-division/workers-compensation/employers/new-employers/ | |
| Wyoming Secretary of State, Business Division | Registered Agents and Offices Frequently Asked Questions | https://sos.wyo.gov/faqs.aspx?root=RAO | |
| Wyoming Department of Revenue | Rules and Regulations | https://revenue.wyo.gov/rules-and-regulations | |
| Wyoming Legislature, Select Committee on Tribal Relations | Sales Tax 101 — Wyoming Sales Tax Exemptions | https://wyoleg.gov/InterimCommittee/2023/03-202306265-01SalesTax101June2023.pdf | |
| Wyoming Legislature | Title 17 — Corporations, Partnerships and Associations | https://wyoleg.gov/statutes/compress/title17.pdf | |
| Wyoming Legislature | Title 27 — Labor and Employment | https://wyoleg.gov/statutes/compress/title27.pdf | |
| Wyoming Legislature | Title 39 — Taxation and Revenue | https://wyoleg.gov/statutes/compress/title39.pdf | |
| Wyoming Legislature | Title 6 — Crimes and Offenses | https://wyoleg.gov/statutes/compress/title06.pdf | |
| Wyoming Department of Workforce Services | Unemployment Insurance | https://dws.wyo.gov/dws-division/unemployment-insurance/ | |
| Wyoming Department of Workforce Services | Unemployment Insurance — Employers | https://dws.wyo.gov/dws-division/unemployment-insurance/employers/ | |
| Wyoming Department of Workforce Services | Workers’ Compensation | https://dws.wyo.gov/dws-division/workers-compensation/ | |
| Wyoming Department of Workforce Services | Workers’ Compensation — Employers | https://dws.wyo.gov/dws-division/workers-compensation/employers/ | |
| Wyoming Constitution | Wyoming Constitution, Article 15, Section 12 | https://wyoleg.gov/NXT/gateway.dll/2025%20Wyoming%20Statutes/2025%20Constitution/1/16 | |
| Wyoming Department of Revenue | Wyoming Department of Revenue | https://revenue.wyo.gov/ | |
| Wyoming Gaming Commission | Wyoming Gaming Commission | https://gaming.wyo.gov/ | |
| Wyoming Department of Revenue, Liquor Division | Wyoming Liquor Division | https://revenue.wyo.gov/our-mission | |
| Wyoming Legislature | Wyoming Nonprofit Corporation Act | https://sos.wyo.gov/Forms/WyoBiz/NPCA.pdf | |
| Wyoming Secretary of State, Business Division | Wyoming Nonprofit Corporation Articles of Incorporation | https://sos.wyo.gov/forms/business/np/np-articlesincorporation.pdf | |
| Wyoming Secretary of State | Wyoming Nonprofit Corporation Continuance Articles | https://sos.wyo.gov/Forms/Business/FNP/FNP-ArticlesContinuance.pdf |
Recent Wyoming Compliance Updates
Two things about the Wyoming nonprofit annual report are routinely stated wrong. The deadline is the first day of the anniversary month, not the anniversary date and not the end of that month. The fee is a flat $25, because nonprofit corporations do not use the assets-located-and-employed-in-Wyoming license-tax calculation that applies to certain other entities. Getting either wrong costs money or good standing, and the recovery path closes permanently two years after administrative dissolution.
Wyoming is one of the few states whose Secretary of State says outright that there is no state charity or fundraiser registration requirement. That is a real answer to one question and to no other. A Wyoming nonprofit still incorporates under Title 17, Chapter 19 for $50, keeps a registered agent and a physical registered office at all times, files an annual report on the first day of its anniversary month for a fixed $25, and deals separately with the Department of Revenue, the Department of Workforce Services, the Gaming Commission, the Liquor Division, the Elections Division and its own county and town. This guide walks the whole lifecycle, marks the ten points where the official record is still being confirmed, and links every conclusion to the agency that published it.
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.