Nonprofit Filing Requirements
Lately we have talked with many nonprofit organizations that have lost compliance with government agencies. It can be time consuming and expensive to start from scratch with re-applications to government agencies. To stay in good standing and to keep your corporate and/or tax-exempt status, your organization needs to stay on top of certain reports. This article shares certain nonprofit filing requirements.
Certain organizational changes may require your nonprofit to notify specific agencies. Changes may include:
- Address and contact information
- Articles of Incorporation or Certificate of Formation
- Bylaws (significant changes may require notifying certain agencies)
- Modification to the organization’s fiscal year (may require that you notify specific agencies).
State Agency Updates – Nonprofit filing requirements
Our law firm works with charitable organizations across the United States. Here, we have included Texas-specific updates for Texas nonprofits. Check with your state’s Secretary of State’s website for more information on state-specific reports.
- Changes of registered agent or agent’s address – Review your Secretary of State’s website for more information on how to update your agent and/or address. In Texas, changes should be filed using the Secretary of State’s form, available at www.sos.state.tx.us. The fee is $5.
- Note: If a nonprofit fails to maintain a current registered office or agent, then anyone suing the organization may serve the Secretary of State instead. In that case, a judgment may be taken against the organization without its knowledge.
- Amendments to the Articles of Incorporation or Certificate of Formation – In Texas, any changes to the name of the nonprofit or other provisions of the Certificate of Formation must be filed in duplicate, along with a $25 fee to the Secretary of State.
- Every four years file a 9.01 Report (Form 802) – On this report, Texas nonprofits must provide the names and addresses of the corporate Officers, the address of the corporation’s principal office, and the name and address of the agent for service of process to the Secretary of State.
- Notify the Attorney General of any lawsuit in which the nonprofit is involved –This notification is required for all lawsuits in which the nonprofit is a plaintiff or defendant. The Attorney General can choose to intervene in a case if he/she decides that it is in public interest.
- State Taxing Office. They may be reports to be filed with your state’s Comptroller, as well.
IRS Updates – Nonprofit filing requirements
- Changes in the name, Certificate of Formation, and Bylaws of the nonprofit – Notify the IRS exempt organizations manager for your state. For Texas nonprofits, update the IRS office at Exempt Organizations, 1100 Commerce, Dallas, Texas 75242, or send the updated information with the nonprofit’s next Form 990.
- Changes in proposed budgets may affect public charity status – The IRS classifies a nonprofit as a public charity on the basis of budget information supplied when the nonprofit applied to receive its 501(c)(3) status as a public charity. If the level of public support that enabled the nonprofit to qualify as public charity changes substantially, the nonprofit could be reclassified as a private foundation.
- Changing the nonprofit’s accounting period – If the nonprofit wants to change its fiscal year, it must file IRS Form 1128 by the 15th day of the 5th month following the close of the new fiscal year. Example: Current fiscal year runs from January 1 to December 31; new fiscal year to run from October 1 to September 30. Form 1128 is due on February 15th of the following year.
The Cullinane Law Group works exclusively with the nonprofit sector. We set up and maintain strong and legally compliant nonprofits that have solid bases for long-term success. We provide risk management and offer practical solutions for sound governance. We help nonprofits, foundations, religious organizations, and social entrepreneurs throughout the United States who seek to create positive change.