Nonprofit Formation by State
State-by-state nonprofit corporation formation requirements for a 501(c)(3) path: formation fee, filing channel, director minimum, articles-language pattern, processing time, and public reporting fields.
The matrix
| State | Governing Statute | Formation Form And Fee | Filing Method | Required 501c3 Clauses | Director Officer Minimums | Nonprofit Subtypes | Registered Agent | Formation Processing Time | Annual Report Cadence | Annual Report Fee | Annual Report Due Rule | Annual Report Public Fields |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Alabamachecked 2026-09-15 | Alabama Code Title 10A, Chapter 3A, the Alabama Nonprofit Corporation Law (Act 2023-503) — recodified from and supersedes the former Chapter 3 | $200.00 — Certificate of Incorporation, filed directly with the Alabama Secretary of State (no county Probate Judge step) | $200.00 — Certificate of Incorporation, filed directly with the Alabama Secretary of State (no county Probate Judge step) | Both a purpose clause and a dissolution/asset-distribution clause are explicitly OPTIONAL in Alabama's certificate of incorporation (10A-3A-2.02(b)), not required as in some Model Act states. No IRS-specific wording is required or provided for anywhere in the chapter; the current SOS form itself warns filers that omitting certain provisions can jeopardize 501(c)(3) status. | Minimum 1 director (number otherwise fixed by the certificate of incorporation or bylaws); officer titles are left entirely to the certificate/bylaws — no statutory president/secretary/treasurer default — except that one officer must be assigned recordkeeping responsibility; the same person may hold multiple offices unless the governing documents say otherwise. | No public-benefit/mutual-benefit/religious classification exists. Chapter 3A instead gives every nonprofit corporation a broad default purpose (any lawful activity) unless narrowed, explicitly excludes labor unions/cooperative organizations/insurance-law entities from organizing under it, and separately carves out retail- and wholesale-merchant cooperative associations (10+ merchants) as a named mutual-benefit category. The chapter's own operative classification is membership vs. nonmembership, not a purpose-based tripartite scheme. | Alabama nonprofit corporations (as 'filing entities' under Title 10A Chapter 1) must designate and continuously maintain a registered agent and registered office in the state; the agent may be an Alabama resident individual or a qualifying domestic/foreign entity, must maintain a business office at the registered-office address, and may not operate solely through a virtual office or mail-forwarding service. | No standard turnaround and no expedited-service fee exist for domestic nonprofit incorporation filings under Alabama's current (direct-to-SOS) process. | none | none | none | Not yet researched |
| Alaskachecked 2026-09-12 | Alaska Nonprofit Corporation Act, AS 10.20 (short title at AS 10.20.925) | Articles of Incorporation, Form 08-0438 — $50.00 nonrefundable filing fee; filed online (Corporations.Alaska.Gov) or by mail. | Articles of Incorporation, Form 08-0438 — $50.00 nonrefundable filing fee; filed online (Corporations.Alaska.Gov) or by mail. | The purpose clause may be as generic as "any lawful" purpose; the Division's own current Articles form contains no IRS/501(c)(3) instructional guidance at all (stronger silence than DE, which at least tells filers to add IRS language themselves). Separately, AS 10.20.153 automatically writes several IRC private-foundation operating restrictions into the articles of every nonprofit corporation that is a private foundation, unless the corporation opts out. | Minimum 3 directors, need not reside in Alaska or be members (AS 10.20.081,.086); officers must include a president, VP(s), secretary and treasurer, with the same person barred from holding both president and secretary (AS 10.20.121); at least 3 natural-person incorporators aged 19+ (AS 10.20.146). | Alaska has one unified nonprofit-corporation type (AS 10.20); it does not use the Model Act's public/mutual/religious tripartite classification. Religious corporations organize under an entirely separate chapter, AS 10.40. AS 10.20.007 carves out a distinctly Alaska-specific category: ANCSA village corporations may incorporate under this chapter, provided the name doesn't imply municipal status. | Required — continuously maintained registered office and agent in Alaska (AS 10.20.026); the agent may be a resident individual or a qualifying corporation. The Division's own current form states more specifically that the entity-agent option excludes LLCs, LPs, and LLPs and that the agent cannot be out-of-state. | Hardcopy: 10-15 business days, longer during biennial-report-heavy periods; online filing is immediate per the Division's own instruction. | biennial | $25 | due_date: July 2 — even-numbered year if the corporation was formed in an even year; odd-numbered year if formed in an odd year | AS 10.20.625 lists 5 required contents of the biennial report. |
| Arizonachecked 2026-09-12 | Arizona Revised Statutes Title 10, Chapters 24 through 40 — the Arizona Nonprofit Corporation Act | $40.00 — Articles of Incorporation, Nonprofit (regular processing); $75.00 expedited | $40.00 — Articles of Incorporation, Nonprofit (regular processing); $75.00 expedited | Arizona's Articles of Incorporation statute requires only a brief statement of the corporation's intended character of affairs (§10-3202(A)(2)) — no dissolution-of-assets clause and no IRS-specific language are required. The ACC's own official nonprofit Articles instructions state the form 'does not include any IRS language' and tell filers who want 501(c)(3) status to draft their own Articles with IRS-required wording. | Minimum 1 director; officers are as described in the articles/bylaws or appointed by the board, with no mandated titles except that one officer must be delegated minute-taking/record-authentication duty — the same person may simultaneously hold multiple offices. | Arizona's general nonprofit vehicle is the Ch.24-40 'corporation.' Two named regulatory subtypes exist within the Act (private foundation, religious corporation); 'corporation sole' (Ch.42) and 'cooperative marketing association' (Ch.19) are entirely SEPARATE statutory forms, not subtypes of the general nonprofit corporation. | Arizona nonprofit corporations must continuously maintain a known place of business and a 'statutory agent' (Arizona's term for registered agent) in the state. By contrast with Delaware, the corporation CANNOT appoint itself as its own statutory agent — confirmed directly by the Arizona Corporation Commission's instructions. | See source. | annual | $10 | due_date: anniversary month, on a date assigned by the Commission (not a fixed calendar date) | §10-11622(A) lists 8 required contents of the Arizona nonprofit annual report, including a certificate of disclosure and an affirmative statement that required Title 43 income-tax returns have been filed with ADOR. |
| Arkansaschecked 2026-09-15 | Arkansas Nonprofit Corporation Act of 1993 — Ark. Code Ann. §§4-33-101 et seq. (Act 1147 of 1993) | $50.00 — Articles of Incorporation filing fee, Arkansas Secretary of State | $50.00 — Articles of Incorporation filing fee, Arkansas Secretary of State | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Most Corporations Division filings (including nonprofit articles of incorporation) complete within 2 business days of receipt; in-person drop-offs currently run ~48 hours due to volume. Annual reports process in 1-2 weeks (nightly updates for online filings). | annual | $0 | due_date: August 1 | The current SOS Annual Report for Nonprofit Corporation form (Rev. 12/30) requests: entity name, state/country of incorporation, registered agent (name + AR physical address), principal office address, principal officers, board of directors (min. 3), a report contact, and an optional IRS exempt-status question. |
| Californiachecked 2026-09-12 | California Nonprofit Corporation Law, Corp. Code §5000 et seq. (Division 2 of Title 1), divided into three parts: Nonprofit Public Benefit Corporation Law (§5110-6910), Nonprofit Mutual Benefit Corporation Law (§7110-8910), and Nonprofit Religious Corporation Law (§9110-9690). | Articles of Incorporation (Nonprofit Public Benefit / Mutual Benefit / Religious): $30.00 filing fee each, filed online only via bizfileonline.sos.ca.gov — the SOS fee schedule lists no PDF/paper option for any of the three nonprofit types. | Articles of Incorporation (Nonprofit Public Benefit / Mutual Benefit / Religious): $30.00 filing fee each, filed online only via bizfileonline.sos.ca.gov — the SOS fee schedule lists no PDF/paper option for any of the three nonprofit types. | Public benefit articles must include the §5130(b)(1) statutory purpose statement plus registered-agent/address information; §5131 permits further limitation; §5132(a)(2) permits a subordinate-organization dissolution clause. The SOS's public-benefit Articles filing is the ARTS-PB-501(c)(3) equivalent that embeds IRS purpose/dissolution language for federal exemption, but it is only accessible as a bizfileonline.sos.ca.gov e-filing wizard, not a separately fetchable form document. The statutory minimum (§5130/§5131/§5132) is the complete legal answer; the SOS's specific e-filing wizard wording is a UI/channel detail, not a separate requirement, and its absence from this cell does not represent an unresolved legal question. | Minimum 1 director (§5151(a)). Required officers: a chair of the board or president (or both), a secretary, and a treasurer/CFO (§5213(a)); one person may hold multiple offices except that the secretary/treasurer/CFO may not also be president or chair. No more than 49% of the board may be 'interested persons' as defined in §5227(b). | Three nonprofit subtypes under Division 2: Public Benefit (§5110 et seq., public or charitable purposes), Mutual Benefit (§7110 et seq., any lawful purpose except charitable-asset-dedicated organizations), Religious (§9110 et seq., religious purposes). Membership is optional in all three — a corporation defaults to having no members absent an express articles/bylaws provision (§5310(a)). | Agent for service of process must be named in the initial articles (§5130(c)) and confirmed via the Statement of Information within 90 days of filing, then biennially thereafter (§6210(a)-(b)); may be a California-resident natural person or a qualified domestic/foreign corporate agent under §1505. | CA nonprofits file online-only (per formation_filing); the SOS's live processing-dates tracker replaces a fixed SLA. Paid expedite tiers: 24-Hour (Class C) $350, Same-Day (Class B) $750 (both available online — the two a CA nonprofit filer can actually use), 4-Hour (Class A) $500 and Preclearance $500 (both drop-off-only in Sacramento, so unavailable to an online-only nonprofit filing). FTB Form 3500/3500A exemption processing: 'several months' per FTB's own charities page, with a monthly-updated live tracker for the precise current figure. CA SOS's live 'Current Processing Dates' tracker was fetched twice (render + ultra_premium) the source review — both times its 'Last updated: September 17, 2026' banner contradicted its own data table (showing 05/06/2021-era queue dates). No reliable current standard-turnaround figure could be obtained as a result; the paid expedite tiers (24-Hour $350, Same-Day $750, 4-Hour $500, Preclearance $500) remain fully confirmed and unaffected, since those are fixed regulatory fees, not tracker-dependent. | biennial | $20 | first_due: within 90 days of initial registration | Not yet researched |
| Coloradochecked 2026-09-14 | Colorado Revised Statutes Title 7, Articles 121 through 137 — the Colorado Revised Nonprofit Corporation Act | $50.00 — Articles of Incorporation (Nonprofit Corporation), filed with the Colorado Secretary of State. ONLINE FILING ONLY — the current fee schedule lists no paper-filing fee for this specific document (contrast Articles of Incorporation for a Corporation Sole, paper-only at $125, and Election to Accept the Colorado Revised Nonprofit Corporation Act, paper-only at $150, on the same schedule). Filed pursuant to §7-122-101 and §7-122-102, C.R.S. | $50.00 — Articles of Incorporation (Nonprofit Corporation), filed with the Colorado Secretary of State. ONLINE FILING ONLY — the current fee schedule lists no paper-filing fee for this specific document (contrast Articles of Incorporation for a Corporation Sole, paper-only at $125, and Election to Accept the Colorado Revised Nonprofit Corporation Act, paper-only at $150, on the same schedule). Filed pursuant to §7-122-101 and §7-122-102, C.R.S. | Colorado's Articles of Incorporation statute makes a purpose clause OPTIONAL (§7-122-102(2)(b)(I): articles "may but need not state" the purpose) but makes a distribution-of-assets-on-dissolution provision MANDATORY for every nonprofit corporation (§7-122-102(1)(g)) — no specific wording is prescribed, only that it be "not inconsistent with law." The Secretary of State's own online-form guidance separately tells filers seeking federal 501(c)(3) recognition to include both a purpose clause and the dissolution provision and directs them to the IRS for the specific language. | Minimum 1 director (§7-128-103(1)), number fixed by the bylaws; directors must be individuals with no Colorado-residency or membership requirement unless the bylaws impose one (§7-128-102). Compared with AZ/CT/DE/WY, Colorado's DEFAULT officer slate is NAMED BY STATUTE — a president, a secretary, and a treasurer, plus any others the board designates — unless the bylaws provide otherwise (§7-128-301(1)); the same individual may simultaneously hold multiple offices, so the 3-title default can be satisfied by as few as one person. Officers must be individuals 18 years of age or older. | No CA-style public-benefit/mutual-benefit/religious three-way split exists in Colorado's Nonprofit Corporation Act. Two named, Colorado-specific subtypes/adjacent forms surfaced from the Act's own text: 'mutual ditch company' (irrigation-company nonprofits governed jointly with Article 42) and 'cooperative housing corporation' (a Title 38 housing entity whose stockholders count as Article 121-137 'members'). A full-text search of the complete, current Title 7 found no separate 'corporation sole' statutory form and no distinct, separately-defined 'religious corporation' subtype (both present in AZ/CT). Colorado's unrelated, for-profit 'public benefit corporation' (Article 101, Part 5) is explicitly barred by statute from receiving a nonprofit-corporation merger/conversion — flagged to prevent site-copy confusion between the two same-sounding concepts (the SoS's own FAQ menu lists 'Public benefit corporations' alongside nonprofit topics). | Colorado nonprofit corporations must continuously maintain a registered agent (§7-90-701(1)) — an eligible individual (18+, Colorado residence or usual place of business, verified by a current Colorado driver's license/ID or an alternative residency-verification process), a domestic entity in good standing with a Colorado usual place of business, or an authorized, in-good-standing foreign entity. By contrast with Arizona, Colorado's statute expressly permits an entity to serve as its own registered agent (§7-90-701(2)), via a two-step filing process per Secretary of State guidance. | Colorado nonprofit Articles of Incorporation are filed online only (the current fee schedule shows no paper-filing fee for this document) and are processed in real time — the filing is reflected on the public record immediately after successful payment, per the Secretary of State's own e-filing FAQ. | annual | $25 | due_date: anniversary-month-based: first report due by the last day of the 2nd calendar month following the first anniversary of the formation month; thereafter annually on the same cycle (a reporting entity may elect a different anniversary month) | Colorado's Periodic Report (§7-90-501(1)) currently collects four items: entity name, formation jurisdiction, registered-agent name/address, and principal-office address. Beginning July 1, 2027, an employer reporting entity must additionally include EEO-1 data (§7-90-501(1)(f)) — enacted now but not yet in force. 'Employer' here is narrow (§7-90-501(9)(b)): a private-sector entity with 100+ workers already federally EEO-1-reporting as of 2026-03-01; government and quasi-governmental entities are excluded. The state-level duty survives even if the federal EEO-1 requirement itself is later repealed (§7-90-501(1.5)). |
| Connecticutchecked 2026-09-14 | Connecticut General Statutes Title 33, Chapter 602 (§§33-1000 to 33-1290) — the Connecticut Revised Nonstock Corporation Act | $50.00 — Certificate of Incorporation (Nonstock Corporation), filed with the Secretary of the State, Business Services Division; file online (business.ct.gov) or by mail. A separate, mandatory Organization and First Report ($50.00) recording initial officers/directors is due within 90 days of incorporation, and a $30.00 franchise tax is due at the time of filing. | $50.00 — Certificate of Incorporation (Nonstock Corporation), filed with the Secretary of the State, Business Services Division; file online (business.ct.gov) or by mail. A separate, mandatory Organization and First Report ($50.00) recording initial officers/directors is due within 90 days of incorporation, and a $30.00 franchise tax is due at the time of filing. | Connecticut's Certificate of Incorporation (Nonstock) requires only a general statement of ‘the nature of the activities or purposes’ (item 3); nonstock corporations are expressly permitted to use generic ‘any lawful act or activity’ boilerplate in lieu of a specific purpose. No dissolution-of-assets clause is required by the form. The Secretary of the State's own form instructions explicitly disclaim any IRS-specific content and direct filers who want federal tax exemption to contact the IRS directly before filing. | Minimum 3 directors (§33-1082(a)) — notably higher than Arizona/Delaware/Wyoming's minimum of 1 identified in peer jurisdictions. Officers are as described in the corporation's bylaws with no statutorily fixed minimum count or titles, except that one officer must be assigned responsibility for minutes/record-authentication; the same individual may simultaneously hold multiple offices. | Unverified (no primary source yet) | Connecticut nonstock corporations required to file an annual report must continuously maintain a registered office and registered agent in the state (§33-1050(a)). The Secretary of the State's own Certificate of Incorporation instructions state directly that a corporation may NOT appoint itself as its own registered agent. | See source. | annual | $50 | due_date: first report: within 90 days of filing the certificate of incorporation (corporations formed on/after 2020-01-01) or within 2 years (if formed before 2020-01-01); subsequent reports: filed electronically on the anniversary date of the first annual report | §33-1243(c) lists 6 required contents of the Connecticut annual report, including the registered agent's name/address and a NAICS code — added by P.A. 19-40 (2020) and P.A. 24-111 (2025) amendments respectively. |
| Delawarechecked 2026-09-12 | Delaware Title 8, Chapter 1 (General Corporation Law) — nonstock-corporation substitution rule, 8 Del. C. § 114 | $109 — Certificate of Incorporation, 'Incorporation – exempt' line | $109 — Certificate of Incorporation, 'Incorporation – exempt' line | Delaware requires only the generic statutory 'any lawful act' purpose clause plus a bare nonprofit-status statement. The Division's own official exempt-corporation certificate form explicitly says it has no room for IRS 501(c)(3) language and tells filers to draft their own certificate and insert the IRS wording themselves. | Minimum 1 director (must be a natural person); officers as fixed by bylaws/board resolution with no mandated titles except that one officer must have recording (secretary-type) duty — the same person may be sole director and sole officer. | DE nonprofits are 'nonstock corporations'; the specific 501(c)(3)-qualifying term is 'charitable nonstock corporation' (a nonprofit nonstock corporation with no membership interests). Delaware's 'public benefit corporation' is a separate, for-profit entity type and should not be confused with a nonprofit subtype. | Delaware nonstock (nonprofit) corporations must maintain a registered office and registered agent in the state; the agent may be the corporation itself, a resident individual, or a qualifying domestic/foreign entity (8 Del. C. §§131-132). | See source. | annual | $25 | due_date: March 1 | 8 Del. C. §502(a) lists 7 required contents of the annual report; item (6) (authorized shares/par value) is structurally inapplicable to a nonprofit nonstock corporation. |
| Floridachecked 2026-09-11 | Florida Statutes Chapter 617 — Florida Nonprofit Corporation Act (s. 617.01011) | Articles of Incorporation: $35 filing fee + $35 registered agent designation = $70 required; optional certified copy $8.75 and certificate of status $8.75 ($87.50 with both). Online via Sunbiz e-file or by mail (form CR2E006). | Articles of Incorporation: $35 filing fee + $35 registered agent designation = $70 required; optional certified copy $8.75 and certificate of status $8.75 ($87.50 with both). Online via Sunbiz e-file or by mail (form CR2E006). | s. 617.0202(1) requires name, principal/mailing address, purposes, director election method, any power limits, registered office/agent with acceptance, and incorporator names/addresses. Florida law does not itself require IRS 501(c)(3) purpose/dissolution clauses; s. 617.0202(2)(f) permits an asset-distribution-on-dissolution provision, and the state form notes such clauses are needed for federal exemption. | Board must consist of one or more individuals (three or more if the corporation is exempt under IRC 501(c)(3)) per s. 617.0803 as amended eff. 2026-07-01; directors must be natural persons 18+ (one director may be 15+ for 501(c)(3) corporations if permitted), no state residency or membership requirement (s. 617.0802). | Ch. 617 permits membership (one or more classes) or non-member corporations (s. 617.0601). No separate filing types; the chapter contains special provisions for 501(c)(3)-exempt corporations, private foundations, subordinate/affiliated corporations, trustee corporations, extinct churches, labor unions, sponge packing corporations, and membership associations; entity classes governed by other chapters (condominium, cooperative, HOA) cannot form under ch. 617. | Every corporation must continuously maintain a Florida registered office and registered agent (s. 617.0501); the agent must file a written acceptance; designation fee $35 (s. 617.0122(5)); change of agent/office $35 (s. 617.0122(4)). | See source. | annual | $61.25 | filing_window: January 1 – May 1 each year | Sunbiz online annual report collects: document number, entity name (view-only), FEIN, principal/mailing address, registered agent name/address/signature, and at least one principal's title/name/address; optional certificate-of-status add-on |
| Georgiachecked 2026-09-14 | Unverified (no primary source yet) | $110.00 (2026: $100.00 filing fee + $10.00 service charge) — Articles of Incorporation for a domestic nonprofit corporation, filed with the Secretary of State, Corporations Division; filed online (electronically generated) or by mail with a paper form. Same fee applies whether filing domestic profit, professional, benefit, or nonprofit corporation articles — no nonprofit-specific discount at formation (in contrast to the Annual Registration fee, which does differ by type). | $110.00 (2026: $100.00 filing fee + $10.00 service charge) — Articles of Incorporation for a domestic nonprofit corporation, filed with the Secretary of State, Corporations Division; filed online (electronically generated) or by mail with a paper form. Same fee applies whether filing domestic profit, professional, benefit, or nonprofit corporation articles — no nonprofit-specific discount at formation (in contrast to the Annual Registration fee, which does differ by type). | Georgia's Nonprofit Corporation Code (§14-3-202) does not require a purpose clause, an IRS-specific tax-exemption clause, or a dissolution-of-assets clause in the articles of incorporation — all three are on the statute's OPTIONAL-content list, not its mandatory list. The Secretary of State's own filing guide explicitly characterizes 501(c)(3) language as an optional provision that is 'not required by law.' | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | See source. | annual | $40 | due_date: each year's registration due between January 1 and April 1; initial AR due within 90 days of incorporation (corporations formed Oct 2-Dec 31 file their initial AR the following Jan 1-Apr 1 instead); may be filed up to 3 calendar years in advance | The Secretary of State's Annual Registration guide lists 6 items needed to file for a corporation (profit, nonprofit, or professional) — no financial or tax-compliance attestation field, in contrast to some other states' AR content. |
| Hawaiichecked 2026-09-12 | Hawaii Revised Statutes Title 23, Chapter 414D (§§414D-1 to 414D-324) — the Hawaii Nonprofit Corporations Act. Filed with and administered by the Department of Commerce and Consumer Affairs (DCCA), Business Registration Division. | $25.00 — Articles of Incorporation for a Hawaii Nonprofit Corporation (Form DNP-1), filed with DCCA Business Registration Division; filed online, or by email, mail, or fax. An additional $25.00 fee applies for expedited service (NOTE: expedited handling is CURRENTLY SUSPENDED — see formation_processing_time). A $10.00 fee applies for one certified copy (plus $0.25/page), and a $1.00 State Archives fee applies on permanent records. | $25.00 — Articles of Incorporation for a Hawaii Nonprofit Corporation (Form DNP-1), filed with DCCA Business Registration Division; filed online, or by email, mail, or fax. An additional $25.00 fee applies for expedited service (NOTE: expedited handling is CURRENTLY SUSPENDED — see formation_processing_time). A $10.00 fee applies for one certified copy (plus $0.25/page), and a $1.00 State Archives fee applies on permanent records. | Hawaii's Articles of Incorporation (Form DNP-1) contain a MANDATORY pre-printed non-distribution/dissolution clause (Article 6, tracking §§414D-231/232/245) that every filer signs as drafted; stating the corporation's purpose (Article 7) is OPTIONAL in the Articles themselves but becomes REQUIRED content in the corporation's first annual report (§414D-308). DCCA's own instructions state directly that the pre-printed articles do not automatically qualify for any tax exemption, and that a filer seeking federal 501(c)(3) status must prepare customized articles with IRS-specific language and contact the IRS directly. | See source. | Hawaii's real nonprofit-subtype axis is the statutorily-defined ‘public benefit corporation’ (§414D-14) — a 501(c)(3)-exempt or public/charitable-purpose corporation with a qualifying dissolution clause — versus other 414D nonprofit corporations; only the former carries the AG dissolution-notice duty (§414D-233) and the membership-purchase restriction (§414D-232). Separately, DCCA's own registration portal groups three ADJACENT statutes (corporation sole, HRS 419; agricultural cooperative, HRS 421; consumer cooperative, HRS 421C) alongside Chapter 414D under one ‘nonprofit’ umbrella — these are distinct entity types under distinct chapters, not 414D subtypes. | Each Hawaii nonprofit corporation must continuously maintain a registered agent with a Hawaii business address (§414D-71); DCCA's own Articles-of-Incorporation instructions state directly that “the corporation cannot be its own agent.” The agent may be changed by a statement of change filed with the department director (§414D-72); a registered agent's resignation takes effect on the earlier of the 31st day after the resignation statement is filed, or the appointment of a new agent (§414D-73). | See source. | annual | $5 | due_date: tied to the calendar quarter of the corporation's incorporation/registration date: incorporated Jan1-Mar31 -> due Mar31; Apr1-Jun30 -> due Jun30; Jul1-Sep30 -> due Sep30; Oct1-Dec31 -> due Dec31 of each year, each reflecting the entity's affairs as of the first day of that quarter (§414D-308(d)) | §414D-308(a) lists 4 required contents of the Hawaii annual report: name/jurisdiction, principal-office address, director/officer names and addresses, and a nature-of-activities description. Form D2 additionally captures the registered agent's current name and Hawaii street address. If DCCA finds a submitted report incomplete, it must notify the corporation in writing and allow 30 days to correct and still be deemed timely filed (§414D-308(e)). |
| Idahochecked 2026-09-12 | Idaho Nonprofit Corporation Act, Idaho Code Title 30, Chapter 30 (§§30-30-101 et seq.) — added by 2015 Idaho Session Laws ch. 243 (Idaho's business-entity-code recodification), replacing and repealing the former Title 30 Chapter 3 nonprofit corporation act and the older Chapters 10 ("General Nonprofit Corporations") and 11 ("Religious, Social, and Benevolent Associations"), both also now repealed. Filed with and administered by the Secretary of State. | $30.00 statutory base filing fee for Articles of Incorporation of a nonprofit corporation (Idaho Code §30-21-214(b), item 9), paid to the Secretary of State. A $20.00 surcharge applies under §30-21-214(f) to any form not generated by the Secretary of State's own electronic filing system and requiring manual data entry — so the practical fee is $30.00 filed online through SOSBiz and $50.00 for a paper/manually-entered filing. | $30.00 statutory base filing fee for Articles of Incorporation of a nonprofit corporation (Idaho Code §30-21-214(b), item 9), paid to the Secretary of State. A $20.00 surcharge applies under §30-21-214(f) to any form not generated by the Secretary of State's own electronic filing system and requiring manual data entry — so the practical fee is $30.00 filed online through SOSBiz and $50.00 for a paper/manually-entered filing. | By contrast with Georgia (where a purpose clause and a dissolution-of-assets clause are both optional), Idaho's own list of what articles of incorporation "must set forth" (§30-30-202(1)) includes both a purpose clause (which may be as generic as "the transaction of any lawful activity") and "provisions not inconsistent with law regarding the distribution of assets on dissolution." Neither clause is required to name the IRS or 501(c)(3) specifically. | See source. | Idaho does not adopt a general public-benefit/mutual-benefit/religious classification — confirmed by a complete read of the Act's 20-term definitions list, which contains neither term. Within its single 'corporation' vehicle, Idaho recognizes a defined 'cooperative corporation' subtype and an undefined-but-operative 'religious corporation' category. Idaho also statutorily embeds the IRC private-foundation restrictions directly into the Nonprofit Corporation Act itself (§30-30-105), and — distinctively — contemplates a nonprofit corporation issuing "shares of stock instead of memberships" (§30-30-103(13), §30-30-202(4)), an unusual structural allowance not seen elsewhere among the reviewed jurisdictions. | Every Idaho domestic filing entity (including a nonprofit corporation) must designate and maintain a registered agent (§30-21-402). Idaho's registered-agent statute offers more flexibility than a simple named-individual model: an entity may designate a commercial registered agent, a noncommercial named agent, OR simply the title of an office/position (service is then made on whoever currently holds that office) — §30-21-404(a). | The Secretary of State's own site currently posts a workload-based notice that "Business Filings are currently being processed approximately 7-10 days" — worded as a live, present-tense operational status rather than a fixed committed turnaround. The EXPEDITE tiers, by contrast, are fixed statutory surcharges (Idaho Code §30-21-214(d)-(e)): $40.00 for evidence of filing within 8 working hours, $100.00 for same-working-day service if submitted before 1:00 p.m. Mountain Time. A further $20.00 surcharge applies to any manually-entered (non-electronic) filing. | annual | $0 | due_date: before the close of business on the final day of the month in which the entity's articles of incorporation (or, for a foreign entity, its registration) became effective, each year | Idaho's annual report content is defined directly by statute (§30-21-213(a)) rather than left to an administrative form or guide — 4 required items, notably with no financial or tax-compliance attestation field, matching Georgia's earlier-noted finding that its own AR likewise carries no financial field. |
| Illinoischecked 2026-09-13 | Illinois General Not For Profit Corporation Act of 1986, 805 ILCS 105/101.01 et seq. (17 Articles) | Articles of Incorporation (SoS Form NFP 102.10) — $50.00; paper filing in duplicate, black-ink signatures, payable by cashier's check/certified check/money order/Illinois attorney's or CPA's check to "Secretary of State" | Articles of Incorporation (SoS Form NFP 102.10) — $50.00; paper filing in duplicate, black-ink signatures, payable by cashier's check/certified check/money order/Illinois attorney's or CPA's check to "Secretary of State" | State REQUIRES a specific-purpose clause drawn from the 103.05 authorized-purposes list (805 ILCS 105/102.10(a)(2)) — that list itself names 501(c)/(d)-exempt and IRC 170(c) tax-deductible purposes as authorized (103.05(a)(31)-(32)). An assets-on-dissolution distribution clause is OPTIONAL in the articles (102.10(b)(1)(i)), but the Act's own default distribution scheme (112.16(c)) independently sends charitable-purpose assets to a similar organization on dissolution regardless of what the articles say. No IRS-specific wording is required anywhere in the Act; the SoS form (NFP 102.10) carries no advisory note pointing filers to 501(c)(3) language. | Minimum 3 directors (805 ILCS 105/108.10(a)); no statutory residency, age, or individual-natural-person requirement for directors, and directors need not be members unless the articles/bylaws so provide (108.05(b)); officer titles are left entirely to the bylaws (108.50(a)) — no statutory default of president/secretary/treasurer, though the SoS annual-report form assumes those three plus at least 3 directors. | No public-benefit/mutual-benefit/religious classification exists; instead 805 ILCS 105/103.05(a) authorizes 36 enumerated-or-similar purposes (charitable through cooperative-utility and trade-association purposes), and every corporation must flag on both its Articles (102.10(a)(7)) and its Annual Report (114.05(f)) whether it is a condominium association, an IRC Sec. 216 cooperative housing corporation, or a common-interest-community homeowner association. | Required — registered office and registered agent continuously maintained in Illinois (805 ILCS 105/105.05(a)); an individual agent must reside in Illinois, an entity agent must itself be a FOR-PROFIT corporation/LLC/LP/LLP; a corporation may not act as its own registered agent and a P.O. Box alone is not an acceptable registered-office address (SoS Form NFP 102.10 instructions). | Formation: no standard (non-expedited) turnaround was found on the primary SoS materials reviewed — flagged rather than guessed; a $25 expedited-service fee exists but must be requested in person in Springfield or Chicago (805 ILCS 105/115.20). Sales-tax exemption (E-number): up to 90 days, not retroactive. Re-checked the source review for a dedicated ilsos.gov processing-times tracker — none found; the Business Services landing page carries no turnaround language at all. Absence of a standard-turnaround figure is the confirmed finding. | annual | $10 | due: delivered to the Secretary of State within 60 days immediately preceding, and prior to, the first day of the corporation's anniversary month each year | Statutory field list (805 ILCS 105/114.05(a)-(g)), implemented by SoS Form NFP 114.05 items 1-8 with pre-printed President/Secretary/Treasurer/Director role slots. |
| Indianachecked 2026-09-13 | Indiana Nonprofit Corporation Act of 1991 -- IC 23-17 (Title 23, Article 17). General provisions common to all Title 23 entities (registered agent, foreign registration, biennial report, fees) are in IC 23-0.5, cross-referenced by IC 23-17-1-5. | Formed by filing Articles of Incorporation with the Indiana Secretary of State (at least one incorporator required), via INBiz electronically or by paper; must contain the statutory required provisions of IC 23-17-3-2. Fee: $20 electronic / $50 paper. | Formed by filing Articles of Incorporation with the Indiana Secretary of State (at least one incorporator required), via INBiz electronically or by paper; must contain the statutory required provisions of IC 23-17-3-2. Fee: $20 electronic / $50 paper. | Indiana's Nonprofit Corporation Act does NOT require IRS-501(c)(3)-style purpose or dissolution boilerplate in the articles of incorporation. It requires only (a) one of three type-statements (public/mutual benefit or religious corporation) and (b) a dissolution-of-assets provision that is merely 'not inconsistent with any law' -- there is no state-mandated verbatim clause. | Board of directors: minimum of three (3) individuals (IC 23-17-12-3(a)). Officers: unless articles/bylaws provide otherwise, a corporation must have a president, a secretary, a treasurer, and any other officers the board appoints (IC 23-17-14-1(a)). | Indiana recognizes three nonprofit-corporation subtypes, one of which must be declared in the articles of incorporation: public benefit, mutual benefit, and religious corporation (IC 23-17-2-19, -23, -25). | A domestic nonprofit corporation must designate and maintain a registered agent with a street address in Indiana (IC 23-0.5-4-1, -4-2); the agent must be an individual, general partnership, domestic filing entity, or registered foreign entity (IC 23-0.5-4-3(a)). | Not yet researched | biennial | Indiana's SOS periodic filing is a BIENNIAL Business Entity Report (every 2 years, IC 23-0.5-2-13(c)), not an annual report. Separately, DOR requires Form NP-20R (Indiana Nonprofit Organization's Report) every FIVE years to maintain state tax-exempt status -- a distinct filing, different agency, different cadence. | Indiana's SOS periodic filing is a BIENNIAL Business Entity Report (every 2 years, IC 23-0.5-2-13(c)), not an annual report. Separately, DOR requires Form NP-20R (Indiana Nonprofit Organization's Report) every FIVE years to maintain state tax-exempt status -- a distinct filing, different agency, different cadence. | Biennial report contents for a nonprofit corporation: entity name (+ jurisdiction of formation, if foreign), registered-agent information, the principal office street address, and the names and business or resident addresses of its directors, secretary, and highest executive officer (IC 23-0.5-2-13(a)). |
| Iowachecked 2026-09-13 | Revised Iowa Nonprofit Corporation Act -- Iowa Code Title XII (Business Entities), Chapter 504, effective 2005. Grain: state. | Formed by delivering Articles of Incorporation to the Iowa Secretary of State (one or more incorporators suffice), via the online Fast Track Filing portal or by mail with a check. Fee: $20 (SOS fee page, IC 504.202 governs required content). Articles must contain: corporate name, initial registered office/agent, incorporator name(s)/address(es), whether the corporation has members, and a dissolution-of-assets provision not inconsistent with law. | Formed by delivering Articles of Incorporation to the Iowa Secretary of State (one or more incorporators suffice), via the online Fast Track Filing portal or by mail with a check. Fee: $20 (SOS fee page, IC 504.202 governs required content). Articles must contain: corporate name, initial registered office/agent, incorporator name(s)/address(es), whether the corporation has members, and a dissolution-of-assets provision not inconsistent with law. | Iowa's Revised Nonprofit Corporation Act requires even LESS in the articles than a peer state's typical type-statement requirement: articles need only (a) name, (b) initial registered office/agent, (c) incorporator name/address, (d) whether the corporation has members, and (e) a dissolution-of-assets provision merely 'not inconsistent with law' -- no IRS-501(c)(3)-style purpose/dissolution boilerplate, and (in contrast to some peer states) NOT EVEN a required public/mutual/religious-benefit type-statement (that classification happens automatically post-hoc under IC 504.1705). | See source. | Iowa recognizes the same three nonprofit-corporation subtypes as the Revised Model Act -- public benefit, mutual benefit, religious -- but classifies them AUTOMATICALLY by a cascading statutory test (IC 504.1705), not by a required declaration in the articles. | A corporation must continuously maintain a registered office and a registered agent in Iowa (IC 504.501); the agent may be an Iowa-resident individual whose business office is identical to the registered office, or a domestic/foreign business/LLC/nonprofit corporation authorized to transact business in Iowa with a matching business office. | Not yet researched | biennial | Iowa's periodic SOS filing is a BIENNIAL report on a FIXED statewide calendar (not an anniversary-month system): due between January 1 and April 1 of every odd-numbered year (IC 504.1613(1),(3)). Nonprofit corporations pay NO filing fee for it (confirmed on the SOS fee-schedule page). | Iowa's periodic SOS filing is a BIENNIAL report on a FIXED statewide calendar (not an anniversary-month system): due between January 1 and April 1 of every odd-numbered year (IC 504.1613(1),(3)). Nonprofit corporations pay NO filing fee for it (confirmed on the SOS fee-schedule page). | Biennial report contents: entity name and state/country of incorporation; registered office address and registered agent name (with new agent's consent if changed); principal office address; names and addresses of the president, secretary, treasurer, and one board member; whether the corporation has members (IC 504.1613(1)). |
| Kansaschecked 2026-09-15 | By contrast with every state used for comparison, Kansas has NO standalone nonprofit corporation act. Nonprofit corporations are formed under the same Kansas General Corporation Code (KGCC) that governs for-profit stock corporations; K.S.A. 17-6014 supplies a term-substitution mechanism ("stockholders" read as "members," "board of directors" read as "governing body," etc.) that adapts the KGCC to "nonstock corporations," a category that includes but is broader than nonprofit corporations. A prior standalone nonprofit statute, Article 29 ("ORGANIZATION OF CORPORATIONS NOT FOR PROFIT," K.S.A. 17-2901 to 17-2904), is fully REPEALED and must not be cited as current law. | $20.00 to file Articles of Incorporation for a not-for-profit corporation with the Kansas Secretary of State — identical whether filed online or on paper (the for-profit rate differs by method: $85 online / $90 paper). K.S.A. 17-7506(b) sets a statutory ceiling of "not exceeding $50" for this filing; the Secretary of State's own current form confirms the actual rate set under that ceiling is $20. Required content (K.S.A. 17-6002(a)): corporate name, registered office address and resident agent name, and a purpose clause (a generic "any lawful act or activity" statement is sufficient). | $20.00 to file Articles of Incorporation for a not-for-profit corporation with the Kansas Secretary of State — identical whether filed online or on paper (the for-profit rate differs by method: $85 online / $90 paper). K.S.A. 17-7506(b) sets a statutory ceiling of "not exceeding $50" for this filing; the Secretary of State's own current form confirms the actual rate set under that ceiling is $20. Required content (K.S.A. 17-6002(a)): corporate name, registered office address and resident agent name, and a purpose clause (a generic "any lawful act or activity" statement is sufficient). | Kansas's own Articles of Incorporation content requirements (K.S.A. 17-6002(a)) list a name, registered office/agent, a purpose clause, and incorporator information — no dissolution-of-assets clause appears anywhere on that list. The Secretary of State's own form instructions confirm 501(c)(3) language is entirely optional and outside Kansas law's own requirements: a filer MAY attach IRS-oriented language, but is directed to the IRS itself for that language, not to any Kansas-prescribed text. | See source. | Kansas builds its nonprofit taxonomy bottom-up from a single statutory subsection rather than from named entity categories: 'nonstock corporation' (no capital stock) contains 'nonprofit nonstock corporation' (no membership interests), which contains 'charitable nonstock corporation' (the 501(c)(3)-exempt subset). This is a structurally distinct approach from states with an enumerated public-benefit/mutual-benefit/religious classification. | Every Kansas corporation, including a nonprofit nonstock corporation, must state a Kansas registered-office address and name a resident agent at that address directly in its Articles of Incorporation (K.S.A. 17-6002(a)(2)) — Kansas does not have a separately-stated, freestanding ongoing duty to maintain a registered agent the way some states do; the requirement is folded into the incorporation-content mandate itself, with address-format rules cross-referenced to K.S.A. 17-7924 (the Business Entity Standard Treatment Act, BESTA). | Not yet researched | biennial | $80 | due_date: June 15, in each year matching the parity (odd/even) of the year the corporation's formation documents were filed | The not-for-profit information report's content is set directly by statute (K.S.A. 17-7504(c)), mirroring the for-profit report's fields except that it asks for the corporation's "governing body" members rather than a "board of directors" — consistent with K.S.A. 17-6014(a)(2)'s general nonstock-corporation terminology, used here in the statute's own native drafting rather than as a substituted term. |
| Kentuckychecked 2026-09-18 | Kentucky Nonprofit Corporation Acts, KRS 273.161-273.390 -- the modern nonprofit-corporation code, originally enacted 1968 Ky. Acts ch. 165, codified inside the broader KRS Chapter 273. Administered by the Secretary of State, Division of Business Filings. Definitions section last amended 2019; a narrow director-residency provision (fire-department corporations) was amended as recently as 2026-04-10. | $8.00 -- Articles of Incorporation for a Kentucky nonprofit corporation, filed with the Secretary of State, Division of Business Filings (KRS 273.368(1)); filed online at sos.ky.gov or by mailing the SoS's own current (rev. 7/25) 'NAI' Articles of Incorporation - Non-Profit Corporation form. The fee is waived for a veteran-owned business under KRS 14A.2-165 per that form's own instructions. | $8.00 -- Articles of Incorporation for a Kentucky nonprofit corporation, filed with the Secretary of State, Division of Business Filings (KRS 273.368(1)); filed online at sos.ky.gov or by mailing the SoS's own current (rev. 7/25) 'NAI' Articles of Incorporation - Non-Profit Corporation form. The fee is waived for a veteran-owned business under KRS 14A.2-165 per that form's own instructions. | By contrast with Georgia (where the purpose clause itself is optional), Kentucky's Articles of Incorporation statute makes stating a purpose MANDATORY (KRS 273.247(1)(b)) -- but the purpose may be any lawful one drawn from KRS 273.167's broad list, not 501(c)(3)-specific wording. A dissolution/asset-distribution clause is explicitly optional (273.247(1)(c)). Neither the statute nor the SoS's own current Articles form requires IRS-specific language; the form instead disclaims that filing 'does not automatically confer tax-exempt status.' | See source. | Kentucky does not adopt a public-benefit/mutual-benefit/religious taxonomy -- KRS 273.167 instead lists a broad, non-exclusive set of lawful purposes (charitable, benevolent, eleemosynary, educational, civic, patriotic, political, governmental, religious, social, recreational, fraternal, literary, cultural, athletic, scientific, agricultural, horticultural, animal husbandry, and professional/commercial/industrial/trade association) any nonprofit corporation may pursue. Three entity concepts sit alongside the main nonprofit-corporation vehicle: nonprofit LLCs (recognized only narrowly, for merger purposes), unincorporated nonprofit associations (a wholly separate KRS 14A filing track with its own fee schedule), and an explicit exclusion list barring labor unions, cooperatives, and insurance/banking entities from Chapter 273 altogether. | Every Kentucky nonprofit corporation must continuously maintain a registered office and registered agent (KRS 273.182), which cross-references the general Business Entity Filing Act standard at KRS 14A.4-010: the agent must be either a Kentucky-resident individual or a qualified entity whose business address matches the registered office. Unless the agent signs the appointment document itself, written consent must be separately delivered to the Secretary of State. | The Secretary of State's Business Filings FAQ states that filings -- with the specific exception of annual reports -- are usually processed the same day received, taking up to three business days at most. No nonprofit-specific figure, and no paid expedite tier, is advertised (in contrast to some other states among the reviewed jurisdictions). | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | KRS 14A.6-010 (incorporated by reference for nonprofit corporations at 273.3671) requires 6 categories of information: entity name/organizing jurisdiction, registered office/agent, principal office address, plus -- specific to corporations and not-for-profit corporations -- the authenticating officer, every other principal officer, and every director, each with a business address. No financial or tax-compliance information is required. |
| Louisianachecked 2026-09-18 | Louisiana Nonprofit Corporation Law, La. R.S. 12:201 et seq. Enacted by Acts 1968, No. 105, Section 1, and largely unamended in its core structure since. Filed with and administered by the Secretary of State, Commercial Division. | Current fee (in force as of last_checked): $75.00 for Articles of Incorporation-Louisiana Nonprofit (SOS form #395), rising to $95.00 effective October 1, 2026 under Act 921 of the 2026 Regular Legislative Session. The underlying filing requirement and content rules are set by R.S. 12:203; the fee amount itself is set administratively by the Secretary of State under the general fee-setting authority of R.S. 49:222, not stated as a dollar figure in Chapter 2 itself. | Current fee (in force as of last_checked): $75.00 for Articles of Incorporation-Louisiana Nonprofit (SOS form #395), rising to $95.00 effective October 1, 2026 under Act 921 of the 2026 Regular Legislative Session. The underlying filing requirement and content rules are set by R.S. 12:203; the fee amount itself is set administratively by the Secretary of State under the general fee-setting authority of R.S. 49:222, not stated as a dollar figure in Chapter 2 itself. | R.S. 12:203(B) lists 12 mandatory contents of the articles. Item (2) permits a purpose clause as generic as "any lawful activity for which corporations may be formed under this Chapter" -- no IRS or 501(c)(3)-specific wording is required. Distinctively, compared with Idaho's articles-contents list, Louisiana's R.S. 12:203(B) contains NO dissolution/asset-distribution clause requirement at all -- that rule instead lives entirely in the separate dissolution section, R.S. 12:249(B) (see ag_oversight_charitable_assets), as a statutory DEFAULT that applies regardless of what the articles say, unless the articles affirmatively opt out of it. | Louisiana's default board minimum is THREE natural persons (R.S. 12:224(B)), with a narrow arithmetic exception: if the corporation itself has fewer than three members, it need only have as many directors as it has members. Directors need not be Louisiana residents or members of the corporation unless the articles or bylaws require it. Absent contrary articles/bylaws, directors serve one-year terms, and no director may be elected to a single term longer than five years. | Louisiana does not adopt a general public-benefit/mutual-benefit/religious classification -- confirmed by a complete read of the Chapter's 31-term definitions list (R.S. 12:201), which contains neither term. Within its single 'nonprofit corporation' vehicle, Louisiana distinguishes 'church,' 'religious or charitable corporation,' and 'private foundation' only OPERATIONALLY, at the specific points in the Chapter where each label triggers a different rule (annual-report fee, dissolution-asset default, and amendment procedure respectively) -- not as a taxonomy set out up front. As in Idaho, Louisiana's nonprofit corporations may be organized 'on a stock basis or a non-stock basis, or both' (R.S. 12:203(B)(9)). | A Louisiana nonprofit corporation's articles of incorporation must state the location and address of its registered office and the full name and address of each registered agent, neither of which may be a post office box only (R.S. 12:203(B)(5)-(6)). The Secretary of State's current fee schedule confirms a dedicated post-formation filing exists ("Change of Registered Office or Agent - Louisiana Nonprofit," form #354, $25 current / $30 effective 2026-10-01), but the specific Chapter 2 (or cross-referenced) statute section authorizing/governing that change filing was not independently located and fetched as of 2026-09-18. | See source. | annual | $10 | due_date: on or before the corporation's anniversary date each year | Louisiana's annual-report content is defined directly by statute (R.S. 12:205.1(A)(1)-(4)) -- 4 required items, matching the general shape seen elsewhere among the reviewed jurisdictions (registered office/agent, director/officer roster, TIN) but distinctively also requiring the EXPIRATION DATE of each director's and officer's term, not merely their names. |
| Mainechecked 2026-09-18 | Maine Nonprofit Corporation Act, Maine Revised Statutes Title 13-B (§§101 et seq.), administered by the Secretary of State's Division of Corporations, UCC and Commissions. Separate from Title 13-C (the Maine Business Corporation Act, for-profit) and from Title 13 (the older general corporations title, which still separately covers specific legacy nonprofit-adjacent forms such as parishes/churches and cooperatives that are outside Title 13-B unless they elect coverage). | $40.00 statutory filing fee for Articles of Incorporation of a Maine nonprofit corporation (13-B M.R.S. §1401(11)), paid to the Secretary of State. | $40.00 statutory filing fee for Articles of Incorporation of a Maine nonprofit corporation (13-B M.R.S. §1401(11)), paid to the Secretary of State. | Maine's articles-of-incorporation content statute (13-B M.R.S. §403(1)) requires the articles to state whether the corporation is a public benefit or a mutual benefit corporation (§403(1)(A-1)), and requires an actual purpose clause ONLY if it is a public benefit corporation; a mutual benefit corporation may instead use the boilerplate 'organized for all purposes permitted under the Act' (§403(1)(B)). A dissolution/asset-distribution provision in the ARTICLES is elective, not mandatory (§403(1)(C): 'any provisions ... which the incorporators elect to set forth ... including any provision for distribution of assets on dissolution'). Neither clause is required to name the IRS or 501(c)(3) specifically in the articles. | See source. | By contrast with Idaho (no public/mutual/religious classification at all), Maine's Nonprofit Corporation Act builds its entire governance and Attorney-General-oversight structure around a binary public-benefit/mutual-benefit classification (13-B M.R.S. §1406). A corporation actually recognized as tax-exempt under IRC §501(c)(3) is a public benefit corporation by that fact alone, independent of any election made on its articles. 'Religious' is not a Title 13-B corporate category at all in Maine -- it appears only as a definitional exclusion in the separate Charitable Solicitations Act. | Every Maine domestic nonprofit corporation 'must have and shall continuously maintain a registered agent in this State' (13-B M.R.S. §304-A), defined by the separate, cross-entity-type Title 5, Chapter 6-A (Maine's version of the Model Registered Agents Act). As under that Act, a filing may name a commercial clerk/registered agent, OR a noncommercial named clerk/agent, OR simply the title of an office or position with the entity (service is then made on whoever currently holds it) -- Title 5 §105(1)(B)(2). | The Secretary of State's own 'Forming a Business' page (which explicitly covers Nonprofit Corporation filings alongside other entity types) currently posts a live workload notice that 'Corporate filing processing time is currently 25 - 30 business days,' with an added caution that expedited-filing volume may cause further delay. The statute (13-B M.R.S. §1402-A) confirms an expedited service exists but delegates its fee schedule to Secretary of State rule rather than fixing a dollar figure in the statute itself; the current expedite fee was not located on the same page within the source review's fetch budget. | annual | $35 | due_date: between January 1st and June 1st each year; the first report is due in the year following the calendar year of incorporation | Maine's annual report content is fixed directly by statute (13-B M.R.S. §1301(1)) rather than left entirely to an administrative form: 5 required items, including a brief narrative statement of in-state activities -- a field not seen among the reviewed jurisdictions's Idaho annual-report-fields cell. |
| Marylandchecked 2026-09-14 | Maryland has no free-standing 'nonprofit corporation act.' Nonprofit corporations are formed as 'nonstock corporations' under Title 5, Subtitle 2 of the Corporations and Associations Article, which is itself a short set of modifications layered on top of the general Maryland General Corporation Law (Titles 1-3) that governs all Maryland corporations. Administered by the State Department of Assessments and Taxation (SDAT), Charter Division. | $150.00 flat fee to file Articles of Incorporation for a Maryland nonstock corporation organized to operate as a nonprofit entity under IRC §501(c)(3), (4), or (6), filed with SDAT's Charter Division -- online via Maryland Business Express (egov.maryland.gov/BusinessExpress) or by mail. | $150.00 flat fee to file Articles of Incorporation for a Maryland nonstock corporation organized to operate as a nonprofit entity under IRC §501(c)(3), (4), or (6), filed with SDAT's Charter Division -- online via Maryland Business Express (egov.maryland.gov/BusinessExpress) or by mail. | See source. | See source. | Unverified (no primary source yet) | Every Maryland corporation, including nonstock corporations, must maintain a principal office in the State and a resident agent (§2-108(a)) -- Maryland's statutory term is 'resident agent,' not 'registered agent.' The designation may be changed by board resolution filed with SDAT; the resident agent's own address may be changed by a statement signed by the corporation's president or a vice-president. | SDAT's own Charter/Legal FAQ does not state a single 'standard filings take N business days' figure. It describes expedited-service turnaround (same-day at the walk-in counter; mailed expedited status inquiries are not addressed for at least 5 business days) and separately tells filers who have not heard back after a much longer window to follow up -- a rough outer bound, not a stated SLA. | annual | $0 | due_date: on or before April 15 each year | SDAT's current Form 1 requires, from every business entity: name, mailing address, Department ID number, federal principal business code, FEIN, nature of business, total gross MD sales/business transacted, number of workers, trading-as name, and email. Corporate entities additionally list officers -- president, vice president, secretary, treasurer, with names and mailing addresses -- and directors by name only. |
| Massachusettschecked 2026-09-14 | Massachusetts General Laws Chapter 180, "Corporations for Charitable and Certain Other Purposes" -- the nonprofit corporation statute, administered by the Secretary of the Commonwealth's Corporations Division. Section 1 applies the chapter to all corporations organized under it (or existing on October 1, 1971); section 2(c) defines "corporation" as a domestic entity organized for one of the purposes enumerated in section 4. | $35.00 -- Articles of Organization for a Massachusetts nonprofit corporation, filed with the Secretary of the Commonwealth's Corporations Division under G.L. c.180 (form '180art'). Filed online, by fax, or by mail; the fee schedule lists the identical $35.00 figure independently of the form itself. | $35.00 -- Articles of Organization for a Massachusetts nonprofit corporation, filed with the Secretary of the Commonwealth's Corporations Division under G.L. c.180 (form '180art'). Filed online, by fax, or by mail; the fee schedule lists the identical $35.00 figure independently of the form itself. | Massachusetts requires a purpose statement (section 3: the articles "shall specify the purposes for which the corporation is formed") but the current Articles of Organization form leaves this as an open free-text field (Article II) with no 501(c)(3)-specific or IRS-conforming language printed, required, or suggested. A dissolution/asset-distribution clause (Article IV, "for its voluntary dissolution") is explicitly optional -- the form itself instructs: if there are no such provisions, state "None." | By contrast with Kentucky or many other states among the reviewed jurisdictions, Massachusetts chapter 180 does not state a numeric minimum number of directors anywhere in sections 1-29, and the Secretary of the Commonwealth's own current Articles of Organization form (Article VII(b)) lists a "Directors (or officers having the powers of directors)" field with no printed minimum-count instruction -- a genuine, double-sourced structural absence, not a research gap. What IS fixed by statute is the OFFICER structure: section 6A contemplates "presiding, financial and recording officers with the powers of president, treasurer and clerk" as the corporation's baseline officer slate. | Massachusetts does not adopt a public-benefit/mutual-benefit/religious taxonomy. Section 4 instead lists 14 discrete purpose categories a chapter-180 corporation may be formed for -- ranging from the familiar (civic, educational, charitable, benevolent, religious) to narrow historical carve-outs (Medical Milk Commissions in sections 20-25; fraternal-lodge accommodation; burial-ground associations under chapter 114) -- reflecting the statute's 19th/20th-century incremental-amendment history rather than a modern unified nonprofit code. | Massachusetts does not impose a freestanding registered-agent mandate on chapter-180 corporations. Instead, section 6A requires the corporation's CLERK to be a Massachusetts resident UNLESS the corporation has appointed a resident agent as an alternative -- a materially different structure from the typical 'every corporation must maintain a registered agent' regime seen elsewhere among the reviewed jurisdictions. Failure to have either a resident clerk or a resident agent triggers a forfeiture of up to $500 (cross-referenced to the general enforcement mechanism at c.156B section 113 via section 10C). The Secretary of the Commonwealth's own Non-Profit Corporation Forms page confirms appointment is optional: a corporation "MAY appoint a resident agent." | Not yet researched | annual | $15 | window: on or before November 1 each year | G.L. c.180 section 26A(1) requires five categories of information: entity name, principal-office street address, date of the last annual meeting, and the name/address/term-expiration date of every officer and director. No financial or tax-compliance information is required (contrast the AG's separate Form PC / section 8F financial report, which is a wholly different filing to a different agency). |
| Michiganchecked 2026-09-14 | Nonprofit Corporation Act (Act 162 of 1982), Michigan Compiled Laws 450.2101-450.3192, administered by the Michigan Department of Licensing and Regulatory Affairs (LARA), Corporations, Securities & Commercial Licensing Bureau. | $20.00 total to file Articles of Incorporation for a Michigan domestic nonprofit corporation (Form CSCL/CD-502): a $10.00 articles-of-incorporation fee (MCL 450.3060(1)(a)) plus a mandatory, separate $10.00 franchise fee (MCL 450.3061) triggered by the same filing event. | $20.00 total to file Articles of Incorporation for a Michigan domestic nonprofit corporation (Form CSCL/CD-502): a $10.00 articles-of-incorporation fee (MCL 450.3060(1)(a)) plus a mandatory, separate $10.00 franchise fee (MCL 450.3061) triggered by the same filing event. | Michigan's articles-of-incorporation content statute (MCL 450.2202) requires a specific, non-boilerplate statement of the corporation's actual purposes, but does not require any IRC/501(c)(3)-specific language or a dissolution asset-distribution clause in the articles. A "charitable purpose corporation" instead faces a separate, procedural Attorney-General-notice requirement before merger, conversion, or dissolution (MCL 450.251) -- a notice obligation, not articles-level boilerplate. | Board of directors: 3 or more (reduced to 1 or more for a private foundation, or a corporation formed to provide care to a dentally underserved population under MCL 333.16625). Officers: a president, secretary, and treasurer are legally required offices (chairperson and vice presidents optional); one individual may hold multiple offices simultaneously. | Michigan's Nonprofit Corporation Act classifies corporations along two independent axes -- capital structure (stock vs. nonstock) and, for nonstock corporations, internal governance (membership vs. directorship) -- and separately recognizes "charitable purpose corporation" and "private foundation" as distinct statutory categories carrying their own consequences. | Every Michigan domestic nonprofit corporation and every foreign nonprofit corporation authorized to conduct affairs in Michigan must continuously maintain a registered office and a resident agent in the state (MCL 450.2241); changing either costs $5.00 (MCL 450.3060(1)(k)). | Not yet researched | annual | $20 | due_date: October 1 annually | Five required fields under MCL 450.2911(1)(a)-(e); a corporation with no changes since its last filed report may instead file a "no changes" certification on an administrator-approved form (MCL 450.2911(3)). |
| Minnesotachecked 2026-09-14 | Minnesota Nonprofit Corporation Act, Minn. Stat. ch. 317A (§§317A.001 et seq.), enacted 1989 c 304 s 1. Administered by the Office of the Minnesota Secretary of State for filings; the Attorney General enforces the chapter (317A.813). | $70.00 by mail, $90.00 online or in person (Minnesota Secretary of State, Nonprofit Corporation (Domestic) fee schedule, Ch. 317A). Minnesota's fee structure is inverted from most states among the reviewed jurisdictions: the ONLINE/in-person channel costs MORE than mail, not less. Filed by one or more adult natural-person incorporators (317A.105); the articles must contain only three items (317A.111 subd. 1) — see articles_501c3_language. | $70.00 by mail, $90.00 online or in person (Minnesota Secretary of State, Nonprofit Corporation (Domestic) fee schedule, Ch. 317A). Minnesota's fee structure is inverted from most states among the reviewed jurisdictions: the ONLINE/in-person channel costs MORE than mail, not less. Filed by one or more adult natural-person incorporators (317A.105); the articles must contain only three items (317A.111 subd. 1) — see articles_501c3_language. | Minnesota's own standard nonprofit Articles of Incorporation form explicitly cannot be used, as-is, by an organization seeking 501(c)(3) status, because the form does not carry the IRS's required language. The form's instructions direct filers to IRS Publication 557 (and, non-authoritatively, to a Minnesota Council of Nonprofits sample) to source that language themselves. Separately, the statute's own list of what articles 'must contain' (317A.111 subd. 1) has only three items — name, registered office/agent, and incorporators — with no purpose clause or dissolution-of-assets clause among them, in contrast to Idaho/Georgia's 'must set forth' lists. | See source. | Minnesota does not adopt a public-benefit/mutual-benefit classification within chapter 317A — instead, section 317A.051 excludes cooperative associations and (public or private) cemetery corporations from the chapter entirely, and separately excludes religious corporations (chapter 315) unless they affirmatively elect to be governed by 317A. A religious corporation that elects in may choose a partial election (only sections 317A.601 to 317A.671) and, in that case, files with the COUNTY RECORDER rather than the Secretary of State — a distinctive filing-venue split not seen elsewhere among the reviewed jurisdictions. | Every Minnesota nonprofit corporation must have a registered OFFICE, but a registered AGENT is optional (317A.121). This is distinctive within the review set: most states processed so far require a named agent. The SOS's own Articles of Incorporation form confirms this directly in its instructions. | The Secretary of State's own current fee-schedule page states online filings are expedited and 'typically processed within 2-5 business days,' in-person filings are processed while the customer waits, and mail filings are processed non-expedited on a first-come-first-served basis with no stated turnaround. | annual | $0 | due_date: December 31 each calendar year, beginning the year after incorporation | The content required on Minnesota's annual renewal is fixed by a single cross-entity statute (§ 5.34) rather than a nonprofit-specific field list — the same section separately names the equivalent officer for an LLC's manager and a corporation's/cooperative's CEO, confirming it is a shared, unified renewal-content statute (a structural pattern matching Idaho's unified Chapter 21). |
| Mississippichecked 2026-09-13 | Mississippi's nonprofit-corporation law lives in Title 79, Chapter 11 of the Mississippi Code of 1972, split into the Mississippi Nonprofit Corporation Act proper (§§79-11-101 through at least 405, corporate governance, plus one further HB1344-added section of unconfirmed number) and a separately-administered Charitable Solicitations subpart (§§79-11-501-529). Administered by the Secretary of State, Business Services Division (corporate filings) and Charities Division (solicitation registration). | $50.00 filing fee for Articles of Incorporation of a Mississippi nonprofit corporation, filed with the Secretary of State, Business Services Division (online via corp.sos.ms.gov or by mail). Nonprofits use the same Articles-of-Incorporation form/process track as business corporations, per SoS's own guidance, though content requirements differ. | $50.00 filing fee for Articles of Incorporation of a Mississippi nonprofit corporation, filed with the Secretary of State, Business Services Division (online via corp.sos.ms.gov or by mail). Nonprofits use the same Articles-of-Incorporation form/process track as business corporations, per SoS's own guidance, though content requirements differ. | Unverified (no primary source yet) | See source. | No formal corporate-subtype scheme; the two real cuts in Mississippi law are the chapter-title-level 'religious societies' distinction (general-provisions level, not independently fetched) and the charitable-solicitation-exemption category list (independently fetched and quoted in full). | Registered-agent maintenance is a continuing obligation under the Nonprofit Corporation Act, not just a formation-time filing item: a 60-day-plus lapse is its own statutory dissolution/revocation trigger, separate from tax or annual-report delinquency. Changing agents costs $10 (Form F0010). | Not yet researched | annual | $0 | due: on or before May 15 of each calendar year | Six required fields, the last of which (public-funds disclosure) is a distinctive Mississippi feature not seen elsewhere among the reviewed jurisdictions's annual-report cells to date — it requires naming any state or local government entity that distributed public funds to the organization in its most recently completed fiscal year. |
| Missourichecked 2026-09-13 | Missouri Nonprofit Corporation Act, RSMo Chapter 355 (§§355.001 et seq.) — §355.001 itself states the chapter 'shall be known and may be cited as the "Missouri Nonprofit Corporation Act".' Filed with and administered by the Secretary of State. Chapter 355 separates its citation section (§355.001) from its applicability/scope section (§355.020, 'Corporations subject to law'), rather than combining both in one section. | See source. | See source. | Missouri's articles-of-incorporation content section (§355.096.2) MANDATES: (1) one of two classification statements — 'This corporation is a public benefit corporation' or 'this corporation is a mutual benefit corporation' (§355.096.2(2)) — a structural election not seen in ID/AZ/GA/CT ; and (2) 'provisions not inconsistent with law regarding the distribution of assets on dissolution' (§355.096.2(6)). A PURPOSE clause is merely permissive (§355.096.3(1), 'may set forth'), and if included may be as generic as 'the transaction of any lawful activity.' No IRS/501(c)(3)-specific language is required anywhere in this section. | Missouri's default board minimum is THREE (3) natural persons (RSMo §355.321.2), and the number may never be reduced below three even by later amendment (§355.321.3). All directors must be natural persons (§355.321.1) — no entity/organizational directors. Chapter 355 permits naming the board 'board of trustees,' 'board of regents,' or 'board of overseers' (or, for pre-8/28/1997 corporations, 'board of curators') per §355.316, but this is a naming option only, not a numeric carve-out. | Missouri's Nonprofit Corporation Act uses exactly TWO classification types, not three — every domestic nonprofit corporation is either a public benefit corporation or a mutual benefit corporation (§355.066(6),(23),(28)); 'religious' is only a TRIGGER within the public-benefit test, not a separate category. §355.881 supplies the cascade: a statute-designated type controls first; failing that, primarily/exclusively religious purpose -> public benefit; failing that, 501(c)(3) exemption -> public benefit; failing that, a public/charitable purpose with a qualifying dissolution clause -> public benefit; anything left over defaults to mutual benefit. Most 501(c)(3) organizations land in 'public benefit' via the exemption test alone. Missouri also statutorily embeds IRC private-foundation restrictions (§355.076), paralleling Idaho (§30-30-105). Missouri's Act contains NO 'cooperative corporation' subtype and no standalone 'religious corporation' entity type — confirmed by a complete read of both the 35-term §355.066 definitions list and all 161 section captions in Chapter 355. | Every Missouri nonprofit corporation must continuously maintain both a registered office and a registered agent at that same address (RSMo §355.161). The agent may be an individual Missouri resident, a domestic business or nonprofit corporation, or an authorized foreign business or nonprofit corporation — in each case its office must match the registered office. A registered agent may resign by filing written notice with the Secretary of State; resignation becomes effective 30 days after receipt (§355.171). Losing a registered agent or office for 30+ days is itself a ground for administrative dissolution (§355.706(3)). | See source. | annual | $10 | due_date: no later than August 31 of the year following the calendar year of incorporation or foreign qualification, and every year thereafter by August 31 (annual); a biennial filer reports only in the even/odd year matching its own incorporation-year parity | Missouri's corporate registration report (RSMo §355.856.1) must state, on a Secretary-of-State-prescribed form: the corporation's name and jurisdiction of incorporation; its registered office address and registered agent's name; its principal office address; and the names and physical (business or residence) addresses of its directors and principal officers. The same filing can also change the registered agent or registered office (§355.856.5), subject to its own consent-and-board-resolution requirements when the agent itself changes. |
| Montanachecked 2026-09-13 | Montana Nonprofit Corporation Act, Mont. Code Ann. Title 35, Chapter 2 (35-2-101 et seq., current short title at 35-2-113, originally enacted 1967, recodified/renumbered by Ch. 411, L. 1991). Administered by the Montana Secretary of State for filings; the Attorney General holds enforcement/notice powers under 35-2-131 and 35-2-722. | $20.00 for Articles of Incorporation, Domestic Nonprofit Corporation (Montana Secretary of State Business Services Filing Fees schedule, effective 7-1-2022). Filed with one or more incorporators (35-2-212) via the Secretary of State's Business Filing Portal (biz.sosmt.gov). No mail-vs-online fee split is shown for this filing on the current schedule (in contrast to the fee-tiering seen in other states among the reviewed jurisdictions) -- $20 is the single stated figure for the base filing. | $20.00 for Articles of Incorporation, Domestic Nonprofit Corporation (Montana Secretary of State Business Services Filing Fees schedule, effective 7-1-2022). Filed with one or more incorporators (35-2-212) via the Secretary of State's Business Filing Portal (biz.sosmt.gov). No mail-vs-online fee split is shown for this filing on the current schedule (in contrast to the fee-tiering seen in other states among the reviewed jurisdictions) -- $20 is the single stated figure for the base filing. | See source. | See source. | Montana's nonprofit Act requires every domestic corporation to be designated, in its articles of incorporation, as one of exactly three types: a public benefit corporation, a mutual benefit corporation, or a religious corporation (35-2-126(1); the designation is itself a mandatory articles item under 35-2-213(1)(b)). Foreign corporations transacting business in Montana must likewise be designated as foreign public benefit, foreign mutual benefit, or foreign religious (35-2-126(2)). This three-way classification has real legal consequences read elsewhere in the chapter: the Attorney General dissolution-notice requirement (see ag_oversight_charitable_assets) binds ONLY public benefit and religious corporations, not mutual benefit corporations. | Montana repealed its own nonprofit-specific registered-agent provisions (the former 35-2-309 is now marked 'Repealed' by Sec. 68/70, Ch. 240, L. 2007) and consolidated registered-agent law into a single cross-entity chapter, Title 35 Chapter 7 ('Model Registered Agents Act'), applicable to corporations, LLCs, and other registered entities alike. The nonprofit Act's own articles-of-incorporation statute (35-2-213(1)(c)) requires every corporation's articles to include 'the information required by 35-7-105(1)' -- i.e., either the name of a commercial registered agent, or the name AND address of a noncommercial registered agent. | See source. | annual | $20 | due_date: between January 1 and April 15 each year | By contrast with the registered-agent requirement (moved to a unified cross-entity chapter), Montana's annual-report CONTENT list lives directly in the nonprofit Act itself at 35-2-904(1)(a)-(f): corporate name and jurisdiction of incorporation; registered-agent information per 35-7-105(1); principal office address; directors' and principal officers' names and addresses; a brief activity description; and whether the corporation has members. |
| Nebraskachecked 2026-09-13 | The Nebraska Nonprofit Corporation Act, Neb. Rev. Stat. §§ 21-1901 to 21-19,177, enacted 1996 (Laws 1996, LB 681). Filings are recorded by the Secretary of State; the Attorney General has statutory and common-law (parens patriae) oversight of charitable assets held by public benefit and religious corporations. | $30.00 if the articles of incorporation are submitted in writing, $25.00 if filed electronically (Neb. Rev. Stat. § 21-1905(a)(1)). Filed by one or more persons acting as incorporator(s) (§ 21-1920); the document must be executed by an incorporator if directors have not yet been selected, or otherwise by a director/officer (§ 21-1903(f)). | $30.00 if the articles of incorporation are submitted in writing, $25.00 if filed electronically (Neb. Rev. Stat. § 21-1905(a)(1)). Filed by one or more persons acting as incorporator(s) (§ 21-1920); the document must be executed by an incorporator if directors have not yet been selected, or otherwise by a director/officer (§ 21-1903(f)). | Nebraska's articles-of-incorporation statute does not supply or require any specific 501(c)(3)-conforming boilerplate language. It DOES require every corporation's articles to state one of three classifications — public benefit, mutual benefit, or religious (§ 21-1921(a)(2)) — and to include 'provisions not inconsistent with law regarding the distribution of assets on dissolution' (§ 21-1921(a)(6)), which is a REQUIRED articles item, not merely IRS-recommended. A purpose clause is optional (§ 21-1921(b)(1)); the statutory default purpose is 'any lawful activity' (§ 21-1927(a)(1)). Nebraska's own 'Public Benefit Corporation' definition (used on the Secretary of State's e-filing system) explicitly ties that classification to § 501(c)(3): a corporation recognized as exempt under IRC § 501(c)(3), or organized for a public/charitable purpose, that on dissolution must distribute assets to another public benefit corporation, government, or § 501(c)(3)-exempt person. | See source. | Nebraska requires every nonprofit corporation's articles to declare itself as ONE of three types — public benefit, mutual benefit, or religious (§ 21-1921(a)(2)) — a structural pattern distinct from MN's single-vehicle-with-exclusions approach. 'Public benefit' is defined by reference to § 501(c)(3) recognition (or a public/charitable purpose with a conforming dissolution-of-assets requirement); 'religious' covers corporations organized primarily/exclusively for religious purposes; 'mutual benefit' is a residual catch-all for everything else (e.g. homeowners associations, trade/professional groups) — consistent with the Attorney General's own description of mutual-benefit nonprofits as outside its charitable-asset oversight. | Every Nebraska nonprofit corporation must continuously maintain BOTH a registered office AND a registered agent (§ 21-1934) — in contrast to MN, where a named agent is optional. The agent may be an individual Nebraska resident, or a domestic or foreign business/nonprofit corporation, whose own office is identical to the registered office. | Not yet researched | biennial | $30 | due_date: between January 1 and April 1 of each odd-numbered year, commencing 1999 | Nebraska's biennial report content is fixed by the Nonprofit Corporation Act's own dedicated field list (§ 21-19,172(a)(1)-(8)), covering identity, registered office/agent, principal office, director/officer names and addresses, an activity description, membership status, and — distinctively — the corporation's public-benefit/mutual-benefit/religious classification (or, for a foreign corporation, what its classification would be under Nebraska law). |
| Nevadachecked 2026-09-13 | Nevada Revised Statutes Chapter 82, Nonprofit Corporations (NRS 82.006-82.546), administered by the Nevada Secretary of State for filings; the Attorney General holds examination and enforcement powers over public-benefit and charitable-trust corporations under NRS 82.536. Formation is governed by NRS 82.081 (filing requirement) and NRS 82.086 (required articles content). | $50.00 to file Articles of Incorporation of a domestic nonprofit corporation (NRS 82.531(1)) -- a single flat fee regardless of size or membership, since nonprofits cannot issue stock and so the share-tiered fee schedule that applies to Nevada for-profit corporations (NRS 78.760, starting at $75 and scaling with authorized stock) does not apply. Filed with the Secretary of State by one or more incorporators (NRS 82.081) by mail, in person, or online via the Secretary of State's SilverFlume business portal. A SEPARATE $50 fee for the corporation's Initial List of Officers, Directors and Registered Agent is also due at the same time articles are filed (NRS 82.193(3)(a) / NRS 78.150(1)) -- two $50 fees, not one, are owed at formation. | $50.00 to file Articles of Incorporation of a domestic nonprofit corporation (NRS 82.531(1)) -- a single flat fee regardless of size or membership, since nonprofits cannot issue stock and so the share-tiered fee schedule that applies to Nevada for-profit corporations (NRS 78.760, starting at $75 and scaling with authorized stock) does not apply. Filed with the Secretary of State by one or more incorporators (NRS 82.081) by mail, in person, or online via the Secretary of State's SilverFlume business portal. A SEPARATE $50 fee for the corporation's Initial List of Officers, Directors and Registered Agent is also due at the same time articles are filed (NRS 82.193(3)(a) / NRS 78.150(1)) -- two $50 fees, not one, are owed at formation. | Nevada's nonprofit-formation statute does not require any 501(c)(3)-specific language in the Articles of Incorporation. NRS 82.086's exhaustive list of required articles content -- name, registered-agent information, a statement that the corporation is a nonprofit corporation, a purpose clause (stating the corporation may engage in 'any lawful activity' is expressly sufficient), and the names/addresses of the first directors and incorporators -- contains no dissolution-of-assets clause, no charitable-purpose clause, and no reference to IRC 501(c)(3) or federal tax-exemption language of any kind. NRS 82.091 separately permits (but does not require) an OPTIONAL clause subordinating the corporation to a 'superior organization' and directing dissolution/asset-distribution to that organization -- a mechanism that could be adapted to help satisfy the IRS's own organizational test, but the statute frames it generically (subordination to any 'superior organization or any person'), not as 501(c)(3)-specific boilerplate. | See source. | By contrast with jurisdictions that require every nonprofit corporation's articles to affirmatively designate a type (e.g. public benefit / mutual benefit / religious), Nevada's Chapter 82 imposes NO mandatory subtype classification in the articles of incorporation -- confirmed by reading NRS 82.086's full required-provisions list, which contains no designation requirement. Instead, NRS 82.021 defines a single, status-tested (not self-declared) term, 'corporation for public benefit': a corporation IS one if it is recognized as exempt under IRC 501(c)(3), OR if it is organized for a public/charitable purpose and its articles require dissolution-distribution to the United States, a state, or a 501(c)(3)-recognized person. This status matters only where the statute elsewhere keys off it: Attorney General examination power (NRS 82.536) and Attorney-General standing to seek involuntary dissolution (NRS 82.486(3)) both apply only to a 'corporation for public benefit,' not to nonprofit corporations generally. | A Nevada nonprofit corporation must have a registered agent who resides or is located in Nevada, with a street address for service of process (NRS 78.090(1), applied to nonprofits via NRS 82.193(1)'s cross-reference) -- the SAME unified mechanics chapter for-profit corporations use, not a nonprofit-specific registered-agent statute. What a registered-agent filing must state is governed separately by Nevada's cross-entity Model Registered Agents Act (NRS Chapter 77, also used for LLCs and LPs): either the name of a commercial registered agent, OR the name and address of a noncommercial registered agent, OR the title of an office/position plus that officeholder's business address (NRS 77.310(1)). | See source. | annual | $50 | due_date: at the time of filing Articles of Incorporation, then annually thereafter on or before the last day of the month in which the anniversary date of incorporation occurs | Nevada's domestic-nonprofit annual list must contain: the corporation's name; its file number if known; the names and titles of the president, secretary and treasurer (or equivalent) and of all directors; the residence or business address of each officer and director listed; and a signed certification that the list is true, complete and accurate (NRS 78.150(1)(a)-(e)). A perjury declaration re: compliance with NRS chapter 76 (state business license) and non-fraudulent-identification of officers/directors accompanies the list (78.150(3)). |
| New Hampshirechecked 2026-09-18 | New Hampshire has no separate 'Nonprofit Corporation Act' by that name; nonprofits are formed under RSA 292, "Voluntary Corporations and Associations," administered by the Secretary of State. By contrast with the Model Nonprofit Corporation Act states used for comparison, RSA 292:1 is drafted as an ENUMERATED list of permitted purposes (temperance/charitable/religious causes, literary/scientific institutions, hospitals, burial grounds, fraternal lodges, parks, agriculture, town/city promotion, law-and-order, fish-and-game, industrial development, recreation, mental health services) rather than a generic 'any lawful purpose' clause. However, two catch-alls make the list functionally as broad as a modern act: clause XI's 'any other purpose not prohibited by law,' and clause XV (a later amendment): 'Any other purpose for which an organization may be exempt from federal taxation under section 501 of the Internal Revenue Code.' | $25.00 to file Articles of Agreement (Form NP-1) with the Secretary of State (RSA 292:5; confirmed as the current administrative fee on the SOS's own nonprofit fee schedule). DISTINCTIVE: RSA 292:4 additionally requires a copy of the recorded articles to be filed with the clerk of the town or city where the corporation's mailing address is located, for a separate $5.00 town/city-clerk recording fee (RSA 292:5) -- a dual state-AND-municipal filing requirement not seen in the Model-Act states used for comparison. | $25.00 to file Articles of Agreement (Form NP-1) with the Secretary of State (RSA 292:5; confirmed as the current administrative fee on the SOS's own nonprofit fee schedule). DISTINCTIVE: RSA 292:4 additionally requires a copy of the recorded articles to be filed with the clerk of the town or city where the corporation's mailing address is located, for a separate $5.00 town/city-clerk recording fee (RSA 292:5) -- a dual state-AND-municipal filing requirement not seen in the Model-Act states used for comparison. | RSA 292:2 requires Articles of Agreement to state (II) 'the object for which the corporation is established' and (III) 'provisions for disposition of the corporate assets in the event of dissolution of the corporation, INCLUDING THE PRIORITIZATION OF RIGHTS OF SHAREHOLDERS AND MEMBERS TO CORPORATE ASSETS.' Neither item is required to track IRS 501(c)(3) organizational-test language. Critically, RSA 292:2's own default dissolution-clause framing contemplates shareholders/members receiving corporate assets -- the OPPOSITE of the IRS's requirement that a 501(c)(3) applicant's assets be irrevocably dedicated to exempt purposes on dissolution. The Secretary of State's own site flags this gap directly to filers: 'If you intend to apply for IRS federal tax exemption as a charitable organization, your articles of incorporation must contain a required purpose clause and a dissolution of assets provision' -- i.e., an applicant must voluntarily ADD 501(c)(3)-conforming language beyond RSA 292:2's bare statutory minimum. | See source. | New Hampshire's RSA 292 is unusually subtype-rich compared to other states processed among the reviewed jurisdictions: beyond the base 'voluntary corporation' (which, distinctively, may issue capital stock), the chapter separately regulates charitable nonprofits, IRC private foundations, legislatively-chartered special-act corporations, higher-education corporations (gated by a licensing commission, not just SOS filing), a stockless legal-aid-for-the-poor corporation requiring NH SUPREME COURT approval to commence business, Orthodox Church parishes (a named-denomination track), fraternal lodges (automatically deemed corporations for limited property-holding purposes), homeowners' associations, and a single by-name entity (the New Hampshire Charitable Foundation) with its own bespoke powers. | DISTINCTIVE, RIG-GENERIC-NOTEWORTHY FINDING: New Hampshire does NOT require a voluntary corporation (including a nonprofit formed under RSA 292) to appoint or maintain a registered agent. A very recent statute (RSA 292:5-d, effective November 1, 2023) makes appointment purely OPTIONAL: entities 'MAY voluntary file' a statement appointing an agent for service of process, and the statute expressly provides that 'failure to appoint and maintain an agent for service of process in this state shall have no effect on the validity of the charter of the corporation.' This is the opposite default from every other state processed among the reviewed jurisdictions, where registered-agent designation is a mandatory, charter-validity-linked requirement. | New Hampshire's SOS QuickStart portal posts a live, dated processing-time estimate rather than a fixed SLA: as of 2026-09-15, business filings may take up to 5 business days (filings received 2026-09-12 were being processed that day). A $25 in-person expedite option is available at the Concord Customer Lobby for filings already on HOLD status. | annual | $25 | due_date_rule: during the calendar year, in years ending in 0 or 5, by December 31 | RSA 292:25's quinquennial renewal return is short: principal address plus names/addresses of all officers and directors (or the governing board), signed by the president or another officer. No financial or tax-compliance attestation field is required -- consistent with the lean annual-report field lists found in several other states among the reviewed jurisdictions. |
| New Jerseychecked 2026-09-13 | The New Jersey Nonprofit Corporation Act, N.J.S. 15A:1-1 et seq., enacted L.1983, c.127, effective October 1, 1983. Per the Act's own text, it is designed to be "as nearly compatible with the New Jersey Business Corporation Act (N.J.S. 14A:1-1 et seq.) as may be practicable, subject to the particular requirements of nonprofit corporations" (15A:1-1(c)(3)) -- explaining the close chapter-for-chapter structural parallel to NJ's for-profit corporation statute observed throughout the baseline citations. | Certificate of incorporation filing fee: $50.00 (NJ DORES Registry Fee Schedule, Non-Profit Corporation Filing Fees). The certificate (an original and one copy) is filed in the office of the Secretary of State per N.J.S. 15A:2-8(b); corporate existence begins on the certificate's effective date, which may be delayed up to 30 days from filing if so stated. Required content (15A:2-8(a)) includes the corporate name, purpose, member/no-member election, a first board of at least 3 trustees, incorporator names/addresses, the initial registered office/agent, and the certificate's own dissolution-asset-distribution election (see articles_501c3_language). | Certificate of incorporation filing fee: $50.00 (NJ DORES Registry Fee Schedule, Non-Profit Corporation Filing Fees). The certificate (an original and one copy) is filed in the office of the Secretary of State per N.J.S. 15A:2-8(b); corporate existence begins on the certificate's effective date, which may be delayed up to 30 days from filing if so stated. Required content (15A:2-8(a)) includes the corporate name, purpose, member/no-member election, a first board of at least 3 trustees, incorporator names/addresses, the initial registered office/agent, and the certificate's own dissolution-asset-distribution election (see articles_501c3_language). | NJ's Title 15A does not supply or require 501(c)(3)-conforming boilerplate. It DOES require every certificate to state the corporation's purpose (15A:2-8(a)(2)) and to address dissolution-asset distribution -- EITHER by stating the method directly OR by expressly deferring to the bylaws (15A:2-8(a)(12)); at least one of the two must appear. Separately, 15A:2-1(a) confines organization under the Act to "any lawful purpose other than for pecuniary profit," and 15A:2-1(d) bars capital stock/shares and bars distributing income or profit to members, trustees, or officers as a dividend -- while expressly PERMITTING reasonable compensation for services, interest on member/trustee/officer loans, member benefits consistent with the corporation's purposes, and, notably, dissolution distributions TO MEMBERS "as permitted by this act." No classification statement is required -- see nonprofit_subtypes. | See source. | NJ has NO subtype classification system. 15A:1-2's Definitions section defines "Corporation," "Board," "Bylaws," "Certificate of incorporation," "Corporate business entity," "Foreign corporation," "Member," and "Trustee" -- with no public-benefit/mutual-benefit/religious (or equivalent) category anywhere in it. 15A:2-1(a) lists permitted PURPOSES (charitable, benevolent, eleemosynary, educational, cemetery, civic, patriotic, political, religious, social, fraternal, literary, cultural, athletic, scientific, agricultural, horticultural, animal husbandry, volunteer fire company, ambulance/first aid/rescue, trade association, labor union, cooperative) introduced by "including, without being limited to" -- an illustrative, non-exhaustive list of lawful purposes, not a mandatory classification a corporation must select or declare. By contrast with Model-Act states (e.g. Nebraska's mandatory public benefit/mutual benefit/religious declaration), no content item in 15A:2-8 calls for any classification statement at all. | Every NJ nonprofit corporation, and every foreign corporation authorized to conduct activities in NJ, must continuously maintain a registered office in NJ and a registered agent at that same address (15A:4-1(a)-(b)). The registered agent may be a natural person 18 or older, or a domestic or foreign corporate entity authorized to conduct activities/transact business in NJ -- including one not itself organized for nonprofit purposes (15A:4-1(c)). The registered agent is the corporation's agent for service of process and for receiving statutory notices/demands, and NJ law also allows service on the corporation's registered office directly (15A:4-2). Change of registered office/agent (15A:4-3) and agent resignation (15A:4-4, effective 30 days after the Secretary of State filing or upon designation of a successor, whichever is earlier) are both separately provided for. | See source. | annual | $30 | due_date: an individually-assigned date set by the State Treasurer for each corporation, who must notify the corporation at least 60 days in advance; the report must be filed within a 30-day window before or after that assigned date | NJ's annual report content is fixed by the Nonprofit Corporation Act's own field list (15A:4-5(a)(1)-(3)): corporate identity (and home jurisdiction, if foreign); registered office/agent address (and main-office address, if foreign); and the names and addresses of trustees and officers. A materially shorter field list than some sibling states (e.g. NE's 8-item list, which separately calls out membership status and public-benefit/mutual-benefit/religious classification) -- consistent with NJ having neither a membership-status reporting requirement nor a subtype classification to report (see nonprofit_subtypes). |
| New Mexicochecked 2026-09-18 | New Mexico organizes nonprofits under a single, uniform "Nonprofit Corporation Act" (Chapter 53, Article 8 NMSA 1978), administered today by the Secretary of State. The Act itself defines "nonprofit corporation" structurally rather than by purpose: 'a corporation no part of the income or profit of which is distributable to its members, directors or officers' (53-8-2, C). DISTINCTIVE: the Act was administered by the Public Regulation Commission's corporations bureau until Laws 2013, ch. 75, section 9 transferred chartering responsibility to the Secretary of State effective 2013-07-01; the official compiler now brackets every remaining 'commission'/'corporation commission' reference in the Act as [secretary of state]. Several third-party vendor sites and even one archived state-agency PDF still describe the pre-2013 Public Regulation Commission process. | $25.00 to file Articles of Incorporation with the Secretary of State (53-8-85, A), which must set forth: corporate name; period of duration (perpetual allowed); the purpose for which organized; any internal-affairs provisions the incorporators elect to include (optionally including a dissolution-asset-distribution provision); the address of the initial registered office and name of the initial registered agent; the names/addresses of persons who consented to serve as initial directors; and the incorporator's name and address (53-8-31, A). One or more persons -- including profit or nonprofit corporations -- may incorporate (53-8-30). The application is delivered in original-plus-copy form together with the registered agent's signed acceptance statement (53-8-32, A). | $25.00 to file Articles of Incorporation with the Secretary of State (53-8-85, A), which must set forth: corporate name; period of duration (perpetual allowed); the purpose for which organized; any internal-affairs provisions the incorporators elect to include (optionally including a dissolution-asset-distribution provision); the address of the initial registered office and name of the initial registered agent; the names/addresses of persons who consented to serve as initial directors; and the incorporator's name and address (53-8-31, A). One or more persons -- including profit or nonprofit corporations -- may incorporate (53-8-30). The application is delivered in original-plus-copy form together with the registered agent's signed acceptance statement (53-8-32, A). | 53-8-31(A)(3) requires only 'the purpose for which the corporation is organized'; 53-8-4 defines permissible purposes expansively as 'any lawful purpose or purposes, including, without being limited to' a broad enumerated list (charitable, benevolent, eleemosynary, educational, civic, patriotic, political, religious, social, fraternal, literary, cultural, athletic, scientific, agricultural, horticultural, animal husbandry, professional/commercial/industrial/trade association) -- a catch-all-FIRST structure, in contrast to states whose enumerated list is exhaustive-until-a-later-added catch-all. A dissolution-asset provision in the articles is OPTIONAL, not required (53-8-31, A(4): 'any provisions ... including any provision for distribution of assets on dissolution'). Critically, even absent an articles-level dissolution clause, the Act's own STATUTORY DEFAULT (53-8-48) is already charity-directional: charitably-restricted assets must go to a similar-purpose nonprofit (subsection C), and no member, director, or officer may receive any distribution under any circumstance (subsection D) -- a materially more charity-conforming default than states whose statutory silence defaults toward members/shareholders. | See source. | A full read of every section of Article 8 (53-8-1 through 53-8-99) located NO named nonprofit subtypes or carve-out entity classes comparable to New Hampshire's charitable/private-foundation/higher-education/legal-aid/church/homeowners'-association/named-foundation list -- New Mexico's Nonprofit Corporation Act is a single uniform vehicle applied identically regardless of a corporation's charitable status, size, or purpose class. (Chapter 53's adjacent Article 9, 'Indian Pueblos', creates a wholly separate constitutional body-corporate status for Pueblo communities under Spanish/Mexican land grants -- a distinct legal creature entirely outside the Nonprofit Corporation Act, not a subtype of it, and not reported as a subtype here.) | Compared with New Hampshire's optional regime, New Mexico REQUIRES every corporation to 'have and continuously maintain' both a registered office and a registered agent in New Mexico (53-8-8). The agent may be a New-Mexico-resident individual whose business office matches the registered office, or a domestic/foreign for-profit or nonprofit corporation authorized to do business in New Mexico with an office at that address. Changing the registered office or agent requires filing a statement (naming the corporation, current and new addresses/agent, and the successor agent's signed acceptance) with the Secretary of State (53-8-9, A-B); the agent itself may resign by written notice, with the appointment terminating 30 days after the Secretary receives it (53-8-9, C). | Not yet researched | annual | $10 | due_date_rule: on or before the fifteenth day of the fifth month following the end of the corporation's taxable year; the FIRST annual report is due within 30 days of the date the certificate of incorporation (or certificate of authority, for a foreign corporation) was issued | 53-8-82(A) enumerates four required fields (name and state/country of incorporation; registered-office/agent address, plus additional foreign-corporation detail; a brief statement of the character of affairs; and every director's and officer's name and address). 53-8-82(B) requires execution by any two directors or officers and mandates public inspection access to a copy kept at the principal place of business -- a public-transparency requirement not universal across the review set. |
| New Yorkchecked 2026-09-13 | N.Y. Not-for-Profit Corporation Law (N-PCL), Consolidated Laws ch. 35 | Certificate of Incorporation (DOS-1511-f) filed with NYS Department of State; $75 filing fee; mail or email; agency consent/approval attached where N-PCL § 404 applies | Certificate of Incorporation (DOS-1511-f) filed with NYS Department of State; $75 filing fee; mail or email; agency consent/approval attached where N-PCL § 404 applies | State content fixed by N-PCL § 402(a); IRS 501(c)(3) purpose/dissolution clauses are optional (DOS-1511-f Paragraph NINTH) and drawn from IRS Publication 557 | At least 3 directors (N-PCL § 702(a)), each at least 18 (§ 701(a)); officers per § 713 — president and secretary may not be the same person | Charitable vs non-charitable corporation (N-PCL § 201, post-2014 NRA; former Types A-D mapped); member vs no-member (charitable only) under § 601 | Secretary of State designation mandatory (N-PCL § 304, § 402(a)(6)); additional in-state registered agent optional (§ 402(a)(7)) | See source. | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | New York not-for-profit corporations file no biennial or periodic report with the Department of State. DOS's own comprehensive FAQ answer on not-for-profit "special responsibilities" (organizational meeting NPCL §405, books/records NPCL §621, annual member meeting NPCL §603, AG Charities Bureau registration for charitable NFPs) lists every ongoing NFP obligation DOS names and includes no DOS periodic filing; the Biennial Statement (BCL §408) is explicitly scoped to business corporations and LLCs only. NY not-for-profit corporations are the one jurisdiction of 51 structurally lacking this field. |
| North Carolinachecked 2026-09-14 | North Carolina Nonprofit Corporation Act, N.C.G.S. Chapter 55A. Administered/filed with the NC Secretary of State, Business Registration Division. | $60.00 statutory filing fee for Articles of Incorporation of a nonprofit corporation (N.C.G.S. §55A-1-22(a), item 1), paid to the Secretary of State. | $60.00 statutory filing fee for Articles of Incorporation of a nonprofit corporation (N.C.G.S. §55A-1-22(a), item 1), paid to the Secretary of State. | NC's 'must set forth' list for nonprofit Articles of Incorporation (§55A-2-02(a)) requires a dissolution-asset-distribution provision (item 6) but does NOT require a purpose clause — the purpose clause is explicitly optional (§55A-2-02(b)(1)), matching the Georgia pattern rather than Idaho's mandatory-purpose-clause pattern. Distinctively, NC's mandatory list ALSO requires (item 2) a charitable-or-religious-corporation status statement if applicable — not seen in the ID/GA precedents. | See source. | NC does not adopt a general public-benefit/mutual-benefit/religious 3-way classification — confirmed by a complete read of §55A-1-40's 36 defined terms (neither term appears) and by §55A-3-01's own default ('every corporation... has the purpose of engaging in any lawful activity unless a more limited purpose is set forth'). Within its single vehicle, NC DOES expressly define and operationalize a 'charitable or religious corporation' subtype (§55A-1-40(4)) — a MORE fully defined and consequential category than Idaho's undefined operative 'religious corporation' term identified in peer jurisdictions: NC's carries a real statutory definition, a mandatory articles-disclosure trigger, heightened merger-approval requirements, and a categorical dissolution-asset restriction. NC also directly embeds IRC private-foundation restrictions (§4941-4945) for any corporation meeting the IRC §509(a) test (§55A-1-50) — the same mechanism Idaho uses at §30-30-105. | Like Idaho, NC's substantive registered-agent regime for nonprofits is NOT in the Nonprofit Corporation Act itself: §55A-5-01 cross-references the UNIFIED Chapter 55D Article 4. Every NC filing entity must continuously maintain a registered office and registered agent (§55D-30(a)); the agent must be an NC-resident individual whose business office equals the registered office, OR a domestic/foreign corporation, nonprofit corporation, or LLC whose business office equals the registered office. | See source. | none | none | none | Not yet researched |
| North Dakotachecked 2026-09-13 | North Dakota's nonprofit corporation law is codified at N.D.C.C. ch. 10-33, captioned "Nonprofit Corporations" in the Century Code itself (149 sections, 10-33-01 through 10-33-149). By contrast with some sibling states' nonprofit acts, Chapter 10-33 carries no separate "this chapter shall be known and cited as..." short-title clause -- section 10-33-02(1) instead states its scope directly. | Filing articles of incorporation and issuing a certificate of incorporation: $40.00 (N.D.C.C. § 10-33-140(1)(a)). An original of the articles is filed with the Secretary of State; if the articles conform and all fees are paid, the Secretary of State issues a certificate of incorporation (§ 10-33-08). The articles must state the corporation's name, its registered agent (and the agent's address, if noncommercial), the principal executive office address, each incorporator's name and address, an optional delayed effective date (not more than 90 days after the certificate issues), and a statement that the corporation is incorporated under this chapter (§ 10-33-06(1)). | Filing articles of incorporation and issuing a certificate of incorporation: $40.00 (N.D.C.C. § 10-33-140(1)(a)). An original of the articles is filed with the Secretary of State; if the articles conform and all fees are paid, the Secretary of State issues a certificate of incorporation (§ 10-33-08). The articles must state the corporation's name, its registered agent (and the agent's address, if noncommercial), the principal executive office address, each incorporator's name and address, an optional delayed effective date (not more than 90 days after the certificate issues), and a statement that the corporation is incorporated under this chapter (§ 10-33-06(1)). | N.D.C.C. § 10-33-06(1)'s mandatory article content (name, registered agent, principal office, incorporator names/addresses, effective date, a statement of incorporation under the chapter) contains no 501(c)(3)-conforming boilerplate, no mandatory purpose clause, and no mandatory dissolution-asset clause -- read in full, section 10-33-06 has no such requirement. The SoS's own nonprofit guide directs filers to research IRS requirements and refer to Publication 557 before drafting articles, rather than supplying specimen language itself. Distinctively, however, § 10-33-07 provides that for a corporation that is a PRIVATE FOUNDATION under IRC § 509(a), five specific IRC operating restrictions (undistributed-income, self-dealing, excess-business-holdings, jeopardizing-investments, and taxable-expenditure limits under IRC §§ 4941-4945) are DEEMED to be contained in its articles as a matter of law even if never written in. | ND's board minimum is THREE (3) directors (10-33-28), with a narrow carve-out down to as few as 1 or 2 if the corporation itself has only 1 or 2 voting members; if the board later falls below 3 (or a higher articles/bylaws minimum), the remaining directors may self-appoint enough new directors to restore the minimum. Directors must be individuals (10-33-29); a fixed term may not exceed 10 years and defaults to 1 year if unstated (10-33-30). Notably, N.D.C.C. does NOT set a statutory age minimum for directors -- only for OFFICERS, who must be 18 or older (10-33-49(1), 10-33-01(27)). ND's default officer slate requires only a president AND a secretary; a treasurer and vice president(s) are optional, added only if the bylaws so provide (10-33-49(1)(a)-(b)) -- a materially lighter mandatory slate than states requiring all three. | North Dakota has NO subtype classification system. Section 10-33-01's full 38-item Definitions list contains no public-benefit/mutual-benefit/religious (or equivalent) category, and section 10-33-04 (Purposes) states only that a corporation may be incorporated "for any lawful nonprofit purpose" subject to the two universal restrictions (no pecuniary gain to non-nonprofit/non-government members; no dividends to such members) -- with no classification a corporation must select or declare anywhere in the chapter. | A North Dakota nonprofit corporation must continuously maintain a registered agent in the state; if the agent is a noncommercial registered agent, the agent's address must also be in North Dakota (10-33-12). Changing the registered office, changing or renaming the registered agent, and agent resignation are all handled per chapter 10-01.1, the entity-general registered-agent chapter (10-33-13). Chapter 10-01.1 confirms: a 'statement of change' (which 10-33-13 routes registered-office/registered-agent changes through) costs $10, except when the change is an address correction the Secretary of State considers to result from rezoning or postal reassignment (10-01.1-03(1)(c)); filing a statement of RESIGNATION itself carries no fee at all (10-01.1-03(3)). A registered agent may resign at any time by filing a signed statement of resignation identifying the entity and agent and stating where the agent will send the required notice -- resignation takes effect on the earlier of the 31st day after filing or the appointment of a new registered agent for the entity (10-01.1-11(1)-(2)). Per the Secretary of State's own guide, a nonprofit may NOT serve as its own registered agent, though an individual affiliated with the corporation may serve as a noncommercial registered agent if that person resides in North Dakota. | Not yet researched | annual | $10 base; $5 additional if filed late; $40 reinstatement fee if filed after dissolution/revocation | due_date: before February 2 of each year -- a FIXED calendar date for every domestic and foreign corporation, not an anniversary-month or individually-assigned date | ND's annual report content is fixed by statute (10-33-139(1)(a)-(e)): corporate identity and home jurisdiction; ND registered office/agent and principal-executive-office addresses; a brief statement of ND activities actually conducted; officer and director names/addresses; and, distinctively, THE IRC SECTION establishing the corporation's tax status (e.g. 501(c)(3)) -- a field not seen among the reviewed jurisdictions's other annual-report field lists, which makes the report itself a self-updating record of exempt status. |
| Ohiochecked 2026-09-14 | Ohio nonprofits are formed under ORC Chapter 1702, "Nonprofit Corporation Law," administered by the Secretary of State. The chapter runs 1702.01 through 1702.99 (67 current sections); definitions live at 1702.01, articles-of-incorporation requirements at 1702.04, and the chapter is cross-referenced (not duplicated) by the charitable-registration chapter (1716) and the foreign-corporation chapter (1703) for the topics those chapters separately own. | $99.00 to file Initial Articles of Incorporation (Form 532B) with the Secretary of State, online via Ohio Business Central or by mail. Mandatory statutory content (ORC 1702.04(A)) is minimal: corporate name, the county/place of the principal office, and the corporation's purpose(s) -- a written statutory-agent appointment must be filed WITH the articles (1702.04(C)) unless the corporation is in one of the 1702.06(N)-exempted classes (banks, trust companies, insurance companies, public utilities). | $99.00 to file Initial Articles of Incorporation (Form 532B) with the Secretary of State, online via Ohio Business Central or by mail. Mandatory statutory content (ORC 1702.04(A)) is minimal: corporate name, the county/place of the principal office, and the corporation's purpose(s) -- a written statutory-agent appointment must be filed WITH the articles (1702.04(C)) unless the corporation is in one of the 1702.06(N)-exempted classes (banks, trust companies, insurance companies, public utilities). | ORC 1702.04(A)(3) mandates only "the purpose or purposes for which the corporation is formed" -- no restriction to an enumerated list, so the statutory purpose clause can be as generic as the incorporator writes it. A dissolution/asset-distribution provision is entirely OPTIONAL under 1702.04(B)(5) ("may set forth" language), not required. Ohio's statutory minimum therefore does not itself produce 501(c)(3)-conforming articles; an applicant must voluntarily add IRS-specific purpose/dissolution language beyond what the chapter requires. | See source. | Ohio's ORC 1702 does not define a public-benefit/mutual-benefit/religious tri-partite classification the way some states' acts do; a nonprofit corporation is simply one meeting 1702.01(C)'s non-distribution test. The chapter does carry three named, narrower carve-outs found as of 2026-09-14: a "mutual benefit corporation" asset-disposition procedure (1702.39), a pre-1925 religious-society incorporation presumption (1702.09), and a large-institution "qualified nonprofit corporation" police-department power (1702.80, 20+ member orgs over 300+ acres). | Ohio REQUIRES every nonprofit corporation to have and maintain a "statutory agent" for service of process (ORC 1702.06(A)) -- mandatory, not optional, and the appointment must be filed with the articles at formation (1702.04(C)). Only banks, trust companies, insurance companies, and taxation-defined public utilities are exempt (1702.06(N)). A later change of agent is filed as Form 521, $25. | See source. | annual | $25 | due_rule: within each five years after the date of incorporation or of the last corporate filing | ORC 1702.59's quinquennial statement of continued existence is a short, five-field filing: corporate name, principal-office location, date of incorporation, an affirmation the corporation is still active, and the statutory agent's name/address -- signed by a director, officer, or three members in good standing. No financial or tax-compliance attestation is required. |
| Oklahomachecked 2026-09-18 | Oklahoma is structurally distinctive among the review set's states: it has NO separate nonprofit/not-for-profit corporation act. Nonprofit corporations are formed as "nonstock corporations" under the same Oklahoma General Corporation Act (18 O.S. ch. 22) that governs ordinary business corporations. Section 1004.1 is the bridge provision: except where a subsection B/C carve-out applies, every reference to "shareholders" is deemed to mean "members," every reference to the "board of directors" is deemed to mean the "governing body," and every reference to "stock"/"capital stock"/"shares" is deemed to mean "memberships" (for a nonprofit nonstock corporation) or "membership interests" (for any other nonstock corporation). Section 1004.1(D) further defines: a "nonstock corporation" is any Act-organized corporation not authorized to issue capital stock; a "nonprofit nonstock corporation" is a nonstock corporation with no membership interests; and "not-for-profit" and "nonprofit" are declared synonymous. | Filing fee for a domestic not-for-profit (nonstock) corporation's certificate of incorporation: $25.00, per 18 O.S. § 1142(A)(9) -- a flat fee, not the percentage-of-authorized-capital formula that applies to for-profit corporations. Filed with the Secretary of State; content requirements (18 O.S. § 1006) include the corporation's name (must contain a qualifying word/abbreviation, e.g. "association," "corporation," "foundation," "institute"), registered office/agent, purpose clause, incorporator name(s) and address(es), a not-for-profit pecuniary-gain-restriction statement, and (if the corporation is a church) the church's street address. A minimum of THREE (3) incorporators and at least ONE (1) director/trustee are required (18 O.S. § 1005, per the Secretary of State's own procedural guide). An additional $25.00 same-day-service fee applies for in-person filings; a 4% surcharge applies to credit-card payment. | Filing fee for a domestic not-for-profit (nonstock) corporation's certificate of incorporation: $25.00, per 18 O.S. § 1142(A)(9) -- a flat fee, not the percentage-of-authorized-capital formula that applies to for-profit corporations. Filed with the Secretary of State; content requirements (18 O.S. § 1006) include the corporation's name (must contain a qualifying word/abbreviation, e.g. "association," "corporation," "foundation," "institute"), registered office/agent, purpose clause, incorporator name(s) and address(es), a not-for-profit pecuniary-gain-restriction statement, and (if the corporation is a church) the church's street address. A minimum of THREE (3) incorporators and at least ONE (1) director/trustee are required (18 O.S. § 1005, per the Secretary of State's own procedural guide). An additional $25.00 same-day-service fee applies for in-person filings; a 4% surcharge applies to credit-card payment. | By contrast with most sibling states among the reviewed jurisdictions, Oklahoma's REQUIRED-LANGUAGE mechanism is not merely "defer to the IRS" -- 18 O.S. § 1006(A)(8) supplies its own DEFAULT charitable/dissolution clause that is deemed part of a charitable nonstock corporation's certificate of incorporation if the certificate "does not otherwise provide": (a) that the corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including distributions to organizations qualifying under IRC § 501(c)(3); and (b) that upon dissolution, assets shall be distributed for one or more IRC § 501(c)(3) exempt purposes for a public purpose. A "charitable nonstock" corporation is separately defined at § 1004.1(D)(1) as any nonprofit nonstock corporation exempt under IRC § 501(c)(3). | Oklahoma's statutory board minimum is the lowest among the reviewed jurisdictions: ONE (1) director, who must be a natural person (18 O.S. § 1027(B): "The board of directors of a corporation shall consist of one or more members, each of whom shall be a natural person"). No statutory director term limit and no statutory director age minimum were found. Officers are even less constrained: § 1028 requires only that "such officers with such titles and duties as shall be stated in the bylaws" exist -- Oklahoma names no mandatory title (no required "president," "secretary," or "treasurer"), only the functional requirement that some officer record shareholder/director (member/governing-body) meeting minutes. Separately, forming a not-for-profit corporation itself requires a minimum of THREE (3) incorporators (18 O.S. § 1005, per the SoS's own organizing guide) -- a distinct headcount from the ongoing director minimum. | Oklahoma has no public-benefit/mutual-benefit/religious classification scheme (in contrast to model-act states). Its subtype structure instead runs through two independent axes defined at 18 O.S. § 1004.1(D): whether a nonstock corporation has "membership interests" (a member's share of profits/losses or right to distributions) -- if it does NOT, it is a "nonprofit nonstock corporation"; and, within that nonprofit-nonstock category, whether the corporation is tax-exempt under IRC § 501(c)(3) -- if so, it is additionally a "charitable nonstock" corporation, which triggers the § 1006(A)(8) default organizational-language mechanism (see articles_501c3_language). A corporation's purpose clause itself may state any lawful purpose and does not itself assign a subtype. | Every Oklahoma corporation, domestic or foreign, must maintain a registered office (§ 1021) and registered agent (§ 1022) in the state. By contrast with several sibling states, a DOMESTIC not-for-profit corporation MAY serve as its own registered agent -- § 1022(A) lists "the domestic corporation itself" as the first permitted option, alongside an individual state resident or a domestic/qualified-foreign business entity. FOREIGN corporations are treated oppositely and more restrictively: § 1022(B) makes the SECRETARY OF STATE the foreign corporation's MANDATORY registered agent (a foreign corporation may ALSO designate an additional registered agent, but "may not be its own registered agent"). Every corporation must also supply its registered agent with a natural-person "communications contact" (§ 1022(D)), updated as needed. | Not yet researched | none | none | none | Not applicable -- Oklahoma has no periodic/annual report requirement for a domestic not-for-profit corporation (see annual_report, independently confirmed by research-review), so there is no field list to report. A structurally-correct null value, not a fetch gap. |
| Oregonchecked 2026-09-15 | Oregon's nonprofit corporation law is codified at ORS ch. 65, captioned "Nonprofit Corporations," running from definitions (65.001) through penalties (65.992). By contrast with a state with a single freestanding "nonprofit corporation" class, Chapter 65 defines "nonprofit corporation" itself as the union of three distinct statutory subtypes -- mutual benefit, public benefit, and religious -- each independently defined at 65.001, and the corporation must declare which one it is in its articles of incorporation (65.047(1)(b)). Charitable-asset registration and ongoing financial-report supervision is NOT handled inside Chapter 65 at all (except for a dissolution-specific Attorney General notice duty and a hospital-asset-transfer regime) -- it lives in the separate ORS ch. 128, administered by the Department of Justice's Charitable Activities Section. | Filing Articles of Incorporation for a domestic nonprofit corporation with the Oregon Secretary of State, Corporation Division: $50.00 (Business Registry Fee Schedule, Domestic Corporations > Nonprofit > Articles of Incorporation). Corporate existence begins when the articles are reviewed, accepted and filed by the Secretary of State, unless a delayed effective date is specified (ORS 65.051(1)). The articles must set forth: a name satisfying ORS 65.094; one of three classification statements (public benefit / mutual benefit / religious, ORS 65.047(1)(b)); the initial registered office/agent; each incorporator's name and address; an alternate mailing address; whether the corporation will have members; and provisions on distribution of assets on dissolution (ORS 65.047(1)(a)-(g)). | Filing Articles of Incorporation for a domestic nonprofit corporation with the Oregon Secretary of State, Corporation Division: $50.00 (Business Registry Fee Schedule, Domestic Corporations > Nonprofit > Articles of Incorporation). Corporate existence begins when the articles are reviewed, accepted and filed by the Secretary of State, unless a delayed effective date is specified (ORS 65.051(1)). The articles must set forth: a name satisfying ORS 65.094; one of three classification statements (public benefit / mutual benefit / religious, ORS 65.047(1)(b)); the initial registered office/agent; each incorporator's name and address; an alternate mailing address; whether the corporation will have members; and provisions on distribution of assets on dissolution (ORS 65.047(1)(a)-(g)). | ORS 65.047(1)(g) makes a dissolution-asset-distribution provision a MANDATORY articles item for every nonprofit corporation, but the statute itself prescribes no specific wording. The SoS's own fillable Articles of Incorporation form goes further than the bare statute: it offers filers an OPTIONAL attached specimen clause reproducing the classic IRS Pub. 557 501(c)(3) purpose-and-dissolution language verbatim -- a filer who wants a form-supplied specimen may check a box and attach it; a filer who declines must instead name one specific public-benefit charity in Article 7 as the dissolution beneficiary. Separately, ORS 65.036 deems five IRC private-foundation operating restrictions (undistributed-income 4942, self-dealing 4941, excess-business-holdings 4943, jeopardizing-investments 4944, taxable-expenditures 4945) into the articles of any corporation that is a private foundation under IRC 509, whether or not actually written in. | See source. | By contrast with a state with no subtype concept, Oregon's classification is a mandatory, load-bearing articles-of-incorporation element (ORS 65.047(1)(b)): the incorporator must state one of three literal statements -- "This corporation is a public benefit corporation," "...a mutual benefit corporation," or "...a religious corporation." A PUBLIC BENEFIT corporation is one that is 501(c)(3)-tax-exempt or organized for a public/charitable purpose, restricted so that dissolution assets go to another public/charitable/501(c)(3)/religious recipient or government, and is not religious (ORS 65.001(38)). A MUTUAL BENEFIT corporation is organized primarily to serve the mutual interests of a defined group and is neither public benefit nor religious (65.001(32)) -- a residual category. A RELIGIOUS corporation is formed as such or organized primarily/exclusively for religious purposes (65.001(40)). The classification cannot be changed on the annual report -- only by Articles of Amendment (per the SoS's own renewal page). | Unverified (no primary source yet) | Not yet researched | annual | $50 annual renewal fee; the Secretary of State may not charge a fee to a historic-cemetery-maintaining nonprofit that meets ORS 65.787(6)'s narrow carve-out | due_date: the corporation's own ANNIVERSARY date -- the date each year that is one or more years after the Secretary of State filed the articles of incorporation (ORS 65.001(1)(a)) -- an individually assigned recurring date, not a single fixed calendar date common to all corporations | Oregon's annual report content is fixed by ORS 65.787(1)(a)-(j): corporate identity and home jurisdiction; registered office/agent (plus new-agent consent if changed); mailing address; the PRESIDENT and SECRETARY's names and addresses (notably not the treasurer's, and not directors'); a brief activities description; whether the corporation has members; and -- distinctively -- the SAME public benefit / mutual benefit / religious classification captured at formation, restated on every annual report for the corporation's whole life. |
| Pennsylvaniachecked 2026-09-13 | Pennsylvania's nonprofit corporation law is Title 15 Pa.C.S. Subpart C, Sec. 5101 et seq., cited as the Nonprofit Corporation Law of 1988 (a 1988 recodification of the 1972 and, before that, 1933 Nonprofit Corporation Laws). Domestic nonprofit corporations are governed by Article B (Ch. 51-59); foreign nonprofit corporations by Article C (Ch. 61); a separate nonprofit-COOPERATIVE-corporation track exists at Subpart A Ch. 71 Article B (Sec. 7301 et seq.). | PA nonprofit formation: file Articles of Incorporation - Nonprofit (DSCB:15-5306/7102) + a Docketing Statement, $125 fee, online at file.dos.pa.gov or by mail. Required content is set by 15 Pa.C.S. Sec. 5306(a) -- notably, NO dissolution/asset-distribution clause is required by the base statute (see articles_501c3_language). A 2-newspaper publication requirement applies post-filing. | PA nonprofit formation: file Articles of Incorporation - Nonprofit (DSCB:15-5306/7102) + a Docketing Statement, $125 fee, online at file.dos.pa.gov or by mail. Required content is set by 15 Pa.C.S. Sec. 5306(a) -- notably, NO dissolution/asset-distribution clause is required by the base statute (see articles_501c3_language). A 2-newspaper publication requirement applies post-filing. | PA's Nonprofit Corporation Law does NOT supply or require 501(c)(3)-conforming boilerplate, and -- in contrast to several sibling states -- does NOT require a dissolution/asset-distribution clause in the base Articles at all (15 Pa.C.S. Sec. 5306(a), full 11-item list read end-to-end). It DOES require a purpose statement and a statement that the corporation does not contemplate pecuniary gain or profit (Sec. 5306(a)(3)-(4)). DOS's own guidance directs filers seeking federal tax-exempt status to independently expand their articles with IRS Publication 557 language. | PA requires 1+ directors (natural persons, 18+, no PA-residency or membership requirement) -- defaulting to 3 if neither the bylaws nor the articles fix a number; default 1-year term. Officers are a real minimum-THREE-ROLE requirement: every nonprofit corporation MUST have a president, secretary, and treasurer (or persons acting as such) -- president/secretary must be natural persons of full age; unusually, the TREASURER may be a corporation. One person may hold multiple offices; officers need not be directors. 1+ incorporators (natural persons or corporations). | PA has no OR-style public/mutual/religious tri-classification. Its actual subtype structure: membership vs. non-membership corporations (and, rarely, nonstock vs. stock-share membership corporations), PLUS an entirely separate 'nonprofit cooperative corporation' track (Ch.71, common-bond-of-membership based) filed on the SAME state form via a different checkbox. Sec.5301 enumerates 26 named lawful purposes a nonprofit may pursue. | PA requires a continuously-maintained REGISTERED OFFICE (a physical Commonwealth address), NOT a named registered agent -- a real state-specific terminology difference from most sibling states. An actual street/rural-route address is required; a bare P.O. box is refused. A corporation may instead name a commercial registered office provider in lieu of stating its own address. Changes can ride the annual report, an articles amendment, or a standalone $5 Statement of Change of Registered Office. | Pennsylvania Department of State's own Business Resources FAQ states a standard processing time of 15 business days for filed documents, alongside paid expedited tiers documented on the Bureau's fee schedule (1-hour $1,000, 3-hour $300, same-day $100). | annual | $0 | due_window: January 1 - June 30 each year | PA's Sec. 146 annual report must state: entity name + jurisdiction of formation; registered office address; the name of at least one director ('governor'); names/titles of principal officers if any; the principal office address; and the Department-issued entity number. A nonconforming report is rejected and returned for correction rather than accepted defectively. |
| Rhode Islandchecked 2026-09-18 | Rhode Island Nonprofit Corporation Act, R.I. Gen. Laws Title 7, Chapter 6 (§§7-6-1 et seq.), first enacted P.L. 1984, ch. 380 and ch. 444. Filed with and administered by the Secretary of State (Department of State, Business Services Division). | $35.00 statutory filing fee for Articles of Incorporation, paid to the Secretary of State (R.I. Gen. Laws §7-6-92(1)). Filed either online through the Department of State's electronic filing system or on paper; the Secretary of State's own filing guide states a routine turnaround of one to three business days once accepted. | $35.00 statutory filing fee for Articles of Incorporation, paid to the Secretary of State (R.I. Gen. Laws §7-6-92(1)). Filed either online through the Department of State's electronic filing system or on paper; the Secretary of State's own filing guide states a routine turnaround of one to three business days once accepted. | Rhode Island's own list of what articles of incorporation "shall set forth" (§7-6-34(a)) requires a purpose clause (bare — "the purpose or purposes for which the corporation is organized", with no content specificity mandated) but contains NO dissolution-of-assets item at all. By contrast with states whose acts require articles to address asset distribution on dissolution, Rhode Island supplies the entire distribution scheme by statute (§7-6-51) as a default that operates regardless of what the articles say, though articles or bylaws MAY provide an alternative plan of distribution for charitable-purpose-restricted assets (§7-6-51(3)). | Rhode Island's default board minimum is THREE (3) directors (§7-6-23(a)), with no lower carve-out for any corporation type located in this chapter. Directors need not be Rhode Island residents or members of the corporation unless the articles or bylaws say otherwise (§7-6-22(a)). Required officers are a president, secretary, and treasurer (vice president(s) only if the bylaws prescribe them) (§7-6-28(a)); any two offices may be combined in one person EXCEPT president and secretary, which must be held by different people. Officer terms run up to three years if fixed by the articles/bylaws, defaulting to one year (annual election) if silent. | Rhode Island does not adopt a public-benefit/mutual-benefit/religious classification — confirmed by a complete read of the Act's 17-term definitions list (§7-6-2), which contains neither term nor any "cooperative corporation" or "religious corporation" category. The one federally-anchored subtype is the "private foundation," which §7-6-8 binds directly to the IRC self-dealing/excess-holdings/jeopardizing-investment/taxable-expenditure restrictions — structurally similar to Idaho's private-foundation embed, but Rhode Island's Act contains no "cooperative corporation" term and no stock-instead-of-membership provision. | Every Rhode Island nonprofit corporation must continuously maintain a registered office and registered agent in the state (§7-6-12). The registered agent may be an individual Rhode Island resident whose business office matches the registered office, or a domestic or foreign corporation (profit or nonprofit) authorized to do business in Rhode Island with a matching office. By contrast with Idaho's unified Title 30 model, this requirement is native to the Nonprofit Corporation Act itself, not a separate business-entity code. | See source. | annual | $20 | filing_window: between February 1 and May 1 of each year | Rhode Island's annual report content is defined directly by statute (§7-6-90(a)) as four active items — name/state of incorporation, principal office address, a brief statement of the corporation's actual activities, and the names/addresses of its directors and officers. A former second item was affirmatively deleted by 2021 legislation; its content is not reconstructed here. |
| South Carolinachecked 2026-09-18 | South Carolina Nonprofit Corporation Act of 1994, S.C. Code Title 33, Chapter 31 | Articles of Incorporation (Nonprofit Corporation - Domestic), Section 33-31-202 - $25.00; filed online (businessfilings.sc.gov) or by paper mail to the SOS Corporate Filings office | Articles of Incorporation (Nonprofit Corporation - Domestic), Section 33-31-202 - $25.00; filed online (businessfilings.sc.gov) or by paper mail to the SOS Corporate Filings office | Base Articles (Section 33-31-202) require only a dissolution-distribution provision and a type designation; a purpose clause is optional. A nonprofit seeking 501(c)(3) status must ALSO file the separate mandatory F0028 attachment, which supplies the IRS's own purpose-limitation, private-inurement, lobbying, and political-campaign prohibitions verbatim -- South Carolina hands the filer pre-drafted statutory boilerplate rather than leaving it to be drafted from scratch. | Minimum 3 directors (Section 33-31-803(a)); directors must be natural persons (33-31-802), no statutory residency or age requirement; default officers president, secretary, treasurer (33-31-840(a)), same individual may hold more than one office. | Three statutory types -- public benefit, mutual benefit, religious (Section 33-31-140(7), 202(a)(2)); articles must state a type and elect member/non-member structure (202(a)(5)). Confirmed in plain language by the SOS's own FAQ. | Required -- registered office and agent maintained continuously in South Carolina per Section 33-31-501; agent may be an SC-resident individual or a domestic/authorized-foreign business or nonprofit corporation whose office is identical to the registered office. | See source. | biennial | South Carolina's Nonprofit Corporation Act imposes NO periodic (annual/biennial) report obligation to the Secretary of State. The only 'Reports' subarticle in the Act covers member-demand financial statements and indemnification reporting to members, not a filing to the SOS. | South Carolina's Nonprofit Corporation Act imposes NO periodic (annual/biennial) report obligation to the Secretary of State. The only 'Reports' subarticle in the Act covers member-demand financial statements and indemnification reporting to members, not a filing to the SOS. | Not yet researched |
| South Dakotachecked 2026-09-13 | South Dakota's nonprofit corporation law is codified at S.D.C.L. Title 47, Chapters 47-22 through 47-28, enacted 1965 (SL 1965, ch 24) and self-titled by its own citation clause at 47-22-78. The seven chapters divide by function: 47-22 (Formation and General Powers -- definitions, purposes, articles content, corporate powers, the private-foundation IRC-deeming provisions, ultra vires); 47-23 (Members, Directors, Officers and Agents); 47-24 (records/reports, the domestic annual-report cross-reference, administrative dissolution, the AG asset-transaction notice, and a 2021-added regulatory-non-duplication protection); 47-25 (Merger and Consolidation); 47-26 (Dissolution, voluntary and involuntary); 47-27 (Foreign Corporations); 47-28 (Secretary of State administration and the consolidated fee schedule). By contrast with a sibling northern-plains state's nonprofit act among the reviewed jurisdictions (which lacks a short-title clause entirely), South Dakota's act names itself explicitly. | Filing articles of incorporation and issuing a certificate of incorporation: $30.00 (S.D.C.L. § 47-28-6(1)). The articles (47-22-6) must set forth ten items: corporate name; period of duration (may be perpetual); purpose(s); a no-members statement if applicable; member-class provisions if applicable; the manner of director election if not by member classes; any internal-affairs provisions the incorporators elect to include (including an optional dissolution-asset-distribution provision); the registered-agent information required by §59-11-6; the initial board's size and members' names/addresses; and each incorporator's name/address. One original plus one conforming copy is delivered to the Secretary of State (47-22-12), who endorses, files, and issues a certificate of incorporation once fees are paid and the articles conform to law; corporate existence begins on issuance of that certificate, which is conclusive evidence of compliance except in a state proceeding to cancel/revoke it or to dissolve the corporation involuntarily (47-22-13). | Filing articles of incorporation and issuing a certificate of incorporation: $30.00 (S.D.C.L. § 47-28-6(1)). The articles (47-22-6) must set forth ten items: corporate name; period of duration (may be perpetual); purpose(s); a no-members statement if applicable; member-class provisions if applicable; the manner of director election if not by member classes; any internal-affairs provisions the incorporators elect to include (including an optional dissolution-asset-distribution provision); the registered-agent information required by §59-11-6; the initial board's size and members' names/addresses; and each incorporator's name/address. One original plus one conforming copy is delivered to the Secretary of State (47-22-12), who endorses, files, and issues a certificate of incorporation once fees are paid and the articles conform to law; corporate existence begins on issuance of that certificate, which is conclusive evidence of compliance except in a state proceeding to cancel/revoke it or to dissolve the corporation involuntarily (47-22-13). | S.D.C.L. § 47-22-6's ten mandatory article recitals contain no 501(c)(3)-specific language requirement, no mandatory purpose-clause content beyond item (3)'s generic "purpose or purposes for which the corporation is organized," and no mandatory dissolution-asset clause -- item (7) makes any dissolution-distribution provision OPTIONAL ("any provisions... which the incorporators elect to set forth... including any provision for distribution of assets on dissolution"). Read in full, § 47-22-6 imposes no 501(c)(3)-conforming requirement. The SD Secretary of State's own nonprofit-corporations guidance page states directly: "If you intend to apply for an IRS federal tax exemption as a charitable organization, your articles of incorporation must contain a required purpose clause and a dissolution of assets provision" -- this is the IRS's OWN requirement (Treas. Reg. §1.501(c)(3)-1(b); Pub. 557), surfaced as practical guidance, not a South Dakota-imposed mandate. Distinctively, S.D.C.L. §§ 47-22-68.1 through 68.9 DEEM five specific Internal Revenue Code private-foundation operating restrictions -- the self-dealing prohibition (§4941), mandatory minimum distributions (§4942), the excess-business-holdings prohibition (§4943), the jeopardizing-investments prohibition (§4944), and the taxable-expenditures prohibition (§4945) -- into the governing instrument of any SD nonprofit corporation that is a private foundation under IRC §509(a), by operation of law, with the same effect as if written in verbatim, whether or not actually written into the articles. This deeming mechanism yields to a court determination that it conflicts with the instrument's own terms and the instrument cannot properly be conformed (68.8), and does not impair the Attorney General's or the courts' powers over the corporation (68.9). | See source. | South Dakota has NO subtype classification system. Section 47-22-1's Definitions contain no public-benefit/mutual-benefit/religious (or equivalent) category, and section 47-22-4 (Purposes) instead lists EIGHTEEN illustrative, non-exhaustive permitted purposes ("may be organized... for any lawful purpose, including, but not limited to...") ranging from agricultural to trade-association -- a purposes list, not a classification a corporation must select or declare anywhere in the chapter. Three categories are affirmatively excluded from organizing under the chapter at all: labor unions; cooperative organizations other than housing cooperatives; and communals; organizations subject to the state's banking laws are likewise excluded, and an insurance organization formed under the chapter is redirected to Title 58 (Insurance) instead. | Unverified (no primary source yet) | South Dakota Secretary of State's own Business FAQs page directly answers 'What is the turnaround time for new filings?': online filings (which include Nonprofit Corporation formations) are processed immediately; paper filings average 1-3 business days. Nonprofit Corporations are specifically exempted from the $15 paper-processing surcharge that applies to LLCs and Business Corporations filing on paper when online filing was available to them. | annual | $10 | South Dakota requires an annual report, cross-referenced from the nonprofit chapter (47-24-6) into the general, cross-entity-type Title 59, Chapter 11 report provisions. Under CURRENT law (59-11-25), the first annual report is due before the first day of the second month of the year following the year the entity was authorized to transact business, with every subsequent report due by that same date each year thereafter. Effective January 1, 2027 (SL 2026, ch 203), this rule is replaced by an entity-selected regime: the entity chooses, at formation, either an anniversary-month rule (file each year in the calendar month matching its formation anniversary) or a fixed-date rule (file on or before January 31 each year, beginning the year after formation) -- and an entity in good standing may later switch between the two by filing a change-of-filing-date form with the Secretary of State. The fee is $10 (47-28-6(9), specifically "filing an annual report of a domestic nonprofit corporation under chapter 47-24"). If a report omits required information, the Secretary of State must notify the entity in writing and return it for correction; a correction delivered within 30 days of that notice is deemed timely (59-11-26). Chapter 47-24 also captions an "Administrative dissolution" mechanism (47-24-13.1/13.2) for non-filers, though its specific timeline was not independently read in full as of 2026-09-13. | See source. |
| Tennesseechecked 2026-09-14 | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Not yet researched | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) |
| Texaschecked 2026-09-11 | Texas Business Organizations Code (BOC) Chapter 22, with Chapter 3 general provisions | $25 | $25 | Filer-supplied via Article 5 free-text / Supplemental Provisions | ≥3 directors; President + Secretary required | Member vs. non-member; church-specific carve-outs (no formal public-benefit/mutual-benefit/religious classes) | BOC §5.201 registered agent + registered office | See source. | none | $5 | $5 base (SoS-initiated, not a self-initiated annual filing) | TX Form 802 (Periodic Report of a Nonprofit Corporation) collects: corp name, state/country of incorporation, RA name + registered office address, principal office (if foreign), all directors' names/addresses (min. 3), all officers' names/addresses/titles (president + secretary required, by different people), and an authorized officer's signature under penalty of perjury |
| Utahchecked 2026-09-18 | Utah nonprofits are formed under Title 16, Chapter 6a, the "Utah Revised Nonprofit Corporation Act," a 17-part chapter (General Provisions; Incorporation; Purposes and Powers; Name; Members; Member Meetings and Voting; Directors and Officers; Indemnification; Amendment; Merger; Sale of Property; Distributions; Dissolution; Foreign Nonprofit Corporations; Records/Information/Reports; Transitional Provisions) administered by the Division of Corporations and Commercial Code (Department of Commerce). DISTINCTIVE, TIME-SENSITIVE FLAG: as of this research date the chapter is mid-recodification on at least three separate staggered effective dates -- 2026-10-01 (registered-agent centralization: Chapter 17's Model Registered Agents Act is repealed and its provisions move to a new Title 16, Chapter 1a, Part 4, touching every 6a section that cross-references Chapter 17, e.g. 16-6a-202(1)(c) and 16-6a-1607(1)(c)), 2027-01-01 (16-6a-1414, the judicial-dissolution/AG section, is separately amended), and 2026-07-01 (the property-tax exemption statute, Title 59, is amended). Every cell in this jurisdiction cites the version EFFECTIVE as of 2026-09-13; several will need re-verification against the post-2026-10-01 text. | $59.00 to file Articles of Incorporation for a domestic nonprofit corporation with the Division of Corporations and Commercial Code (Fiscal Year 2026 Fee Schedule, effective 2025-07-01) -- identical to the business-corporation and LLC formation fee. Filing is via the Division's online OneStop-style portal (UtahID login required; a 'linear, step-by-step filing flow') or, per the Division's own guidance, by an equivalent paper process for filers who do not use the online system. 16-6a-202 sets the required articles content: one or more purposes (a bare 'any lawful act' statement is sufficient, 202(3)(a)); a compliant name (16-6a-401); the registered-agent designation info required by 16-17-203(1); incorporator name/address; whether the corporation will have voting members; conditional share-class terms if stock will issue; and -- notably as a MANDATORY (not optional) item under 202(1)(g) -- 'provisions not inconsistent with law regarding the distribution of assets on dissolution.' | $59.00 to file Articles of Incorporation for a domestic nonprofit corporation with the Division of Corporations and Commercial Code (Fiscal Year 2026 Fee Schedule, effective 2025-07-01) -- identical to the business-corporation and LLC formation fee. Filing is via the Division's online OneStop-style portal (UtahID login required; a 'linear, step-by-step filing flow') or, per the Division's own guidance, by an equivalent paper process for filers who do not use the online system. 16-6a-202 sets the required articles content: one or more purposes (a bare 'any lawful act' statement is sufficient, 202(3)(a)); a compliant name (16-6a-401); the registered-agent designation info required by 16-17-203(1); incorporator name/address; whether the corporation will have voting members; conditional share-class terms if stock will issue; and -- notably as a MANDATORY (not optional) item under 202(1)(g) -- 'provisions not inconsistent with law regarding the distribution of assets on dissolution.' | COUNSEL DISCIPLINE 1 (verbatim only, no synthesized specimen clause): 16-6a-202(1)(g) makes SOME dissolution-of-assets provision a MANDATORY articles item ('shall set forth... provisions not inconsistent with law regarding the distribution of assets on dissolution') but -- in contrast to the purpose clause, which 202(3)(a) expressly allows to be a bare 'any lawful act' boilerplate -- does not prescribe what the dissolution provision must say. The Division's own public guidance confirms the resulting gap in its own words: nonprofit corporations 'may... distribute assets to members, if and when the corporation is dissolved, unless tax exempt.' That is, the statutory default RANGE of permissible dissolution clauses includes member-distribution, which is not 501(c)(3)-conforming -- an applicant must affirmatively choose IRS-conforming language themselves; the Division does not supply or mandate it. | See source. | Utah nonprofits may, distinctively, issue 'shares' of stock -- 16-6a-202(1)(f) requires articles to state the aggregate authorized shares and class terms IF the corporation will issue stock 'evidencing membership...or interests in water or other property rights.' This stock-issuance allowance is structurally tied to the 'mutual benefit corporation' subtype (16-6a-102(33)), which by its water-rights branch reflects Utah's mutual irrigation/canal-company tradition -- entities that hold and distribute water rights through a nonprofit-corporation shareholding structure. | 16-6a-202(1)(c) requires the articles of incorporation to include 'the information required by Subsection 16-17-203(1)' -- i.e. the registered-agent designation is mandatory AT FORMATION via cross-reference, not stated as a standalone continuing-maintenance duty within Chapter 6a. 16-17-203(1) itself specifies that a registered-agent filing must state either a commercial registered agent's name, or a noncommercial agent's name and address, or the title/address of an office/position designated to receive service. A separate $52 fee applies only to COMMERCIAL registered agent registration, change, or termination (fee schedule item 11) -- an ordinary individual or office designation carries no extra fee beyond the base filing. | The Utah Division of Corporations' own home page (Division-wide, not nonprofit-specific, but directly applicable to nonprofit formation filings) states: most filings are processed immediately, while filings requiring manual review — paper filings, filings with attachments, filings needing a State Tax Commission review, or name conflict evaluations — take 5 to 7 business days. No separate paid-expedite tier was found on this page (the prior pass's two nonprofit-specific pages also found none, and the source review's broader Division-home-page check corroborates that null result). | annual | $18 | due_date_rule: no later than 60 days after the Division mails the annual report form to the entity -- NOT a fixed calendar or anniversary-month date under the statute's own text | 16-6a-1607(1) lists a lean field set: entity name (plus any assumed name for a foreign filer), state of incorporation, registered-agent info, principal-office street address, and director/officer names and addresses. 1607(7) additionally lets the Division offer a simplified re-certification when nothing has changed since the last filed report. |
| Vermontchecked 2026-09-14 | Vermont nonprofits are governed by Title 11B, the Vermont Nonprofit Corporation Act. | Domestic nonprofit articles of incorporation are filed with the Vermont Secretary of State; the statutory filing fee is $155.00. | Domestic nonprofit articles of incorporation are filed with the Vermont Secretary of State; the statutory filing fee is $155.00. | Vermont's state articles requirements include a public-benefit or mutual-benefit statement and dissolution asset-distribution provisions; the SoS states that Vermont nonprofit registration does not confer federal tax-exempt status. | A Vermont nonprofit board must have at least three individual directors. Unless articles or bylaws provide otherwise, the corporation has a president, secretary, treasurer, and any other officers appointed by the board. | Vermont Title 11B uses public benefit and mutual benefit corporation classifications. The SoS also identifies membership status as a separate subtype question. | Each Vermont nonprofit corporation must continuously maintain a Vermont registered office and a registered agent for service of process. | The SoS nonprofit formation page states that online filing normally takes less than 1 business day and mail filings should allow 7-10 business days. | biennial | $35 | Vermont nonprofit corporations file a biennial report between January 1 and April 1; the SoS page states the nonprofit registration renews every two years beginning the year after initial registration. | The biennial report must state the corporation name and jurisdiction, registered office and agent, principal office, directors and principal officers, and a brief activity description. |
| Virginiachecked 2026-09-14 | Virginia nonprofits formed as nonstock corporations are governed by Title 13.1, Chapter 10, the Virginia Nonstock Corporation Act. | Virginia nonstock articles of incorporation are filed with the SCC Clerk's Office using SCC819; the filing total is $75.00. | Virginia nonstock articles of incorporation are filed with the SCC Clerk's Office using SCC819; the filing total is $75.00. | Virginia's current articles statute lists required state items and makes purpose language optional; SCC states that IRS provisions must be included in the articles if tax-exempt status will be sought, but the Clerk's Office does not review their sufficiency. | A Virginia nonstock board must have one or more individual directors; director residency and membership are not required unless articles or bylaws say so. Officer titles/duties are set by bylaws or board resolution, and one individual may hold multiple offices. | Virginia's current nonprofit formation vehicle is the nonstock corporation; the principal structural election in the sources is whether the corporation has members and any member classes or voting rights. | Virginia nonstock corporations must continuously maintain a registered office and registered agent in the Commonwealth; the agent's business office must be identical with the registered office, and a business entity cannot act as its own registered agent. | See source. | annual | $25 | due_date: last day of the month incorporated or registered to do business in Virginia; first_due: beginning the year after incorporation or registration | The annual report lists the corporation, principal office, Virginia registered office and agent, directors, and principal officers; the SCC FAQ identifies principal-office and director/officer information as the changeable annual-report fields. |
| Washingtonchecked 2026-09-14 | Washington nonprofit corporations are governed by RCW chapter 24.03A, the Washington Nonprofit Corporation Act. | Washington nonprofit articles of incorporation are filed with the Secretary of State; the domestic 24.03A filing is available online and by mail/in person, with an $80 default fee or $40 reduced fee with the gross-revenue certification. | Washington nonprofit articles of incorporation are filed with the Secretary of State; the domestic 24.03A filing is available online and by mail/in person, with an $80 default fee or $40 reduced fee with the gross-revenue certification. | Washington articles must state the corporation's purposes and distribution of assets on dissolution. The Secretary page states that organizations intending tax-exempt status must include IRS-required purpose and dissolution provisions, but does not print a state specimen clause. | A Washington nonprofit board generally has one or more directors, but a corporation with IRS public-charity status or a pending public-charity application must have three or more. Officers consist of a president, secretary, treasurer, and any others authorized. | Washington chapter 24.03A distinguishes charitable, membership, nonmembership, religious, and public-benefit nonprofit corporations; public-benefit designation is tied to current or pending 501(c)(3) recognition or an IRC 508(c) exception. | Each Washington nonprofit corporation must maintain a registered agent in Washington. The agent must consent, and the Secretary states that the agent must maintain a physical Washington address with no PO boxes or PMBs. | Washington's cited Secretary sources state that domestic nonprofit articles are reviewed by staff and that expedited priority is generally processed within three working days; no fixed standard staff-review turnaround was found in the cited formation and processing pages. | annual | Washington domestic and foreign business entities file an annual report each year by the last day of the formation or registration month; nonprofit 24.03A annual reports cost $60 by default or $20 with the gross-revenue certification. | due_date: last day of the month in which the business was originally formed or registered | The statutory annual report states entity identity, registered-agent and principal-office data, governors, business nature, UBI, EIN, and nonprofit-specific RCW 24.03A.075 information; the public online instructions expose the corresponding nonprofit form sections. |
| West Virginiachecked 2026-09-18 | West Virginia domestic nonprofit corporations are governed by Chapter 31E, the West Virginia Nonprofit Corporation Act. | A West Virginia domestic nonprofit forms by filing articles of incorporation with the Secretary of State; the nonprofit articles fee is $25. | A West Virginia domestic nonprofit forms by filing articles of incorporation with the Secretary of State; the nonprofit articles fee is $25. | See source. | A West Virginia nonprofit board must have at least three individual directors. Officer titles come from the bylaws or board action, and the same person may hold more than one office. | West Virginia uses the nonprofit corporation vehicle, with membership status stated in the articles. The official sources do not identify a public-benefit, mutual-benefit, or religious formation-class taxonomy. | West Virginia section 31E-5-501 uses optional registered-office and registered-agent language for nonprofit corporations; the Secretary form treats agent-of-process naming as optional. | The Secretary form states standard nonprofit articles processing is 5-10 business days at no extra cost, with same-day, next-business-day, 2-hour, and 1-hour expedite options. | biennial | West Virginia nonprofit corporations file annual reports by June 30 with a $25 annual fee; biennial reporting is available after the statutory election conditions. | due_date: June 30 by 11:59 PM; filing_window: January 1 through June 30 | West Virginia corporation annual or biennial reports include principal-office, officer/director, process-contact, parent/subsidiary, county, business-class-code, email, and other Secretary-required information. |
| Wisconsinchecked 2026-09-14 | Wisconsin domestic nonprofit corporations are formed as nonstock corporations governed by Wisconsin Statutes Chapter 181. | Wisconsin nonstock articles are filed with DFI on Form 102; the filing fee is $35. | Wisconsin nonstock articles are filed with DFI on Form 102; the filing fee is $35. | See source. | A Wisconsin Chapter 181 corporation must have a board of at least three individual directors; default officers are president, secretary, treasurer, and board-appointed officers unless articles or bylaws provide otherwise. | Wisconsin's Chapter 181 formation choice is a nonstock corporation, with the articles stating whether the corporation will have members and whether special distribution authority applies. | Each Wisconsin Chapter 181 corporation must continuously maintain a Wisconsin registered office and registered agent; the registered office must be a physical street address, and the agent must have an email address. | See source. | annual | Wisconsin Chapter 181 corporations file an annual report with DFI. Domestic reports are due in the anniversary quarter; the domestic nonstock annual fee is $25 online, with a $15 paper surcharge. | Wisconsin Chapter 181 corporations file an annual report with DFI. Domestic reports are due in the anniversary quarter; the domestic nonstock annual fee is $25 online, with a $15 paper surcharge. | Wisconsin annual reports state the entity name, registered-office and registered-agent data, principal office, and director/officer names and addresses, with foreign-jurisdiction information for foreign corporations. |
| Wyomingchecked 2026-09-11 | Wyoming Nonprofit Corporation Act, W.S. 17-19-101 et seq. (Title 17, Chapter 19) | Articles of Incorporation (Nonprofit Corporation) — $50.00; online (wyobiz.wyo.gov) or paper | Articles of Incorporation (Nonprofit Corporation) — $50.00; online (wyobiz.wyo.gov) or paper | State requires a dissolution-distribution provision (W.S. 17-19-202(a)(vi)) and a type designation; purpose clause and IRC-specific language are optional under state law (17-19-202(b)(i)-(ii)). Form defers 501(c)(3) language to the IRS. | Minimum 3 directors (W.S. 17-19-803); directors must be individuals; no statutory residency or age requirement; default officers president, secretary, treasurer (17-19-840) | Three statutory types — public benefit, mutual benefit, religious (W.S. 17-19-202(a)(ii), 17-19-1804); articles must elect member or non-member structure (17-19-202(a)(v)) | Required — registered office and agent in Wyoming per W.S. 17-19-501 and 17-28-101 et seq.; physical WY street address; agent is a WY resident individual (18+) or an entity authorized in WY | See source. | annual | $25 | due: on or before the first day of the anniversary month of formation/registration, every year | wyobiz Annual Report Wizard collects the SoS Filing ID, officer/director names and addresses (corporations), and license-tax financial data for entity types subject to it; nonprofits are not asked for asset information (see annual_report cell) |
| District of Columbiachecked 2026-09-14 | District nonprofit corporations are governed by Title 29, Chapter 4 of the D.C. Code, cited as the Nonprofit Corporation Act of 2010. | A D.C. domestic nonprofit corporation files articles of incorporation on form DNP-1 with DLCP; the listed articles filing fee is $80. | A D.C. domestic nonprofit corporation files articles of incorporation on form DNP-1 with DLCP; the listed articles filing fee is $80. | See source. | D.C. nonprofit corporations must have a board of at least 3 directors and at least 2 separate officers, one responsible for management and one for financial affairs. | D.C. defines charitable, membership, nonmembership, and religious nonprofit-corporation terms; nonprofit corporations are not required to have members. | D.C. domestic filing entities and registered foreign entities must designate and maintain a registered agent; DLCP lists a $40 change-of-registered-agent filing fee. | DLCP's own Business Registration FAQ states a standard (non-expedited) online-filing turnaround of 5 business days from date of submission, with two paid expedited tiers: $50 for 3-day service and $100 for 1-day service (by end of next business day) -- consistent with, and more complete than, the previously-documented $100 walk-in one-day expedited fee. | biennial | $80 | first_due: April 1 of the year following the calendar year in which the public organic record became effective; subsequent_due: April 1 of each second calendar year thereafter | D.C. biennial reports include entity, registered-agent, principal-office, governor, foreign-good-standing, and reportable governance/beneficial-interest information. |
Field definitions
- Governing Statute
- The state nonprofit corporation act governing formation.
- Formation Form And Fee
- The articles of incorporation form name/number and the filing fee.
- Filing Method
- Online, mail, or in-person; whether online filing is mandatory.
- Required 501c3 Clauses
- The purpose and dissolution clauses the articles must contain to qualify for a later federal 501(c)(3) determination.
- Director Officer Minimums
- Minimum number of directors and required officer positions under state law.
- Nonprofit Subtypes
- State-law subtypes or classifications of nonprofit corporation, where the state distinguishes them.
- Registered Agent
- Registered agent requirement for a nonprofit corporation in this state.
- Formation Processing Time
- Standard (non-expedited) processing time for articles of incorporation; RENDERED-FETCH-ATTEMPTED discipline applies to JS-rendered tracker states per plan p1_1_backfill.
- Annual Report Cadence
- Cadence of the Secretary of State's recurring report for a nonprofit corporation.
- Annual Report Fee
- Fee for the recurring Secretary of State report.
- Annual Report Due Rule
- The due-date RULE (never a bare computed date) for the recurring report -- fixed calendar date, anniversary month, or FYE-relative. Cell carries a mandatory `due_kind` sub-attribute per ruling (d): 'rule' (default) or 'fixed_statutory_date' (only where the statute names a calendar date for everyone), each with a pinpoint.
- Annual Report Public Fields
- Which officer/director data on the recurring report becomes publicly searchable -- the privacy angle, folded into this matrix rather than given its own page per SPEC.
Field definitions are listed below the table. Hover a cell for its source note. Typed unknowns (e.g., “Portal not observable”) are methodological limits, not data gaps.
Research scope
This matrix covers the state nonprofit corporation layer. It records formation filing requirements and source-bound state fields; federal recognition mechanics stay on the federal 501(c)(3) reference route.
Sources
Per-row primary-source citations will live in the matrix companion file when the table is attached. The full source taxonomy lives at /about/source-registry/, and the research method at /about/methodology/.
Frequently asked questions
Is this a state formation matrix or a federal 501(c)(3) matrix?
This matrix covers state nonprofit corporation formation. IRS recognition, Form 1023, Form 1023-EZ, processing-time references, and federal auto-revocation mechanics live in the federal reference matrix.
Does this matrix decide whether an organization qualifies for exemption?
No. It records source-bound filing requirements and public state fields. Qualification depends on the organization's facts and the governing federal and state rules.
What is included in the state formation layer?
The formation layer includes state articles filing fee, filing method, director minimum, registered-agent requirement, 501(c)(3) articles-language pattern, state processing-time publication, and public annual-report field disclosure where those fields belong to formation planning.