Ongoing Filing Requirements

Filing requirements are an important part of maintaining a company's good standing with the state. Select a state to see the specific requirements.

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Mandatory Alabama Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: No annual report is due for LLCs at this time.

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: Within 2½ months after the beginning of the tax year

Note: Alabama combines the Business Privilege Tax Return and Annual Report into one form.

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: No annual report is due for nonprofits at this time

Note: Only charitable organizations should file an annual report to the Attorney General's Office within 90 days of the close of their fiscal year.

Mandatory Alaska Compliance Requirements

LLC

Initial Report

Frequency: Once

Due Date: Within six months of organization.

Filing Fee: $0

Note: AS 10.50.760 - (d) "Upon receipt of a form from the department, a limited liability company shall file a biennial report within six months after original organization."

Annual Report

Frequency: Biennially

Due Date: Before January 2 of the relevant year (the report is considered delinquent, and fees and penalties may apply, if it is not filed before February 1).

Filing Fee: $100

Note: AS 10.50.760 - (a) "A limited liability company filing articles of organization and a foreign limited liability company registering during an even-numbered year shall file the biennial report each even-numbered year. A limited liability company filing articles of organization and a foreign limited liability company registering during an odd-numbered year shall file the biennial report each odd-numbered year. The biennial report is delinquent if not filed before February 1 of each odd- or even-numbered year as provided in this section."

Corporation

Initial Report

Frequency: Within six months of formation

Due Date: Within six months of formation (failure to file may lead to administrative dissolution)

Filing Fee: $0

Note: AS 10.06.811 - (d) "Upon receipt of a form from the commissioner, a domestic or foreign corporation must file a biennial report within six months after original incorporation or authorization to transact business in this state."

Annual Report

Frequency: Biennially

Due Date: Before January 2 of the relevant year (fees and penalties may be applied if the report is filed late)

Filing Fee: $100

Note: AS 10.06.811 - (a) "A domestic corporation filing articles of incorporation and a foreign corporation receiving a certificate of authority during an even-numbered year must file the biennial report each even-numbered year. A domestic corporation filing articles of incorporation and a foreign corporation receiving a certificate of authority during an odd-numbered year must file the biennial report each odd-numbered year. The biennial report is delinquent if not filed before February 1 of each odd or even year as provided in this section. Delinquent returns are subject to the penalty in AS 10.06.815."

Nonprofit

Initial Report

Frequency: Once

Due Date: Within six months of the nonprofit's incorporation date

Filing Fee: $0

Annual Report

Frequency: Biennially

Due Date: July 2. If the nonprofit was initially registered in an even-numbered year, the biennial report is due by July 2 of every even-numbered year. If the nonprofit was initially registered in an odd-numbered year, the biennial report is due by July 2 of every odd-numbered year.

Filing Fee: $25 for nonprofit corporations. $100 for cooperative corporations. $25 for religious corporations.

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required

State Registration for Charitable Solicitations: Required (to be filed with the Alaska Department of Law)

Mandatory Arizona Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: No annual report is due for LLCs at this time.

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: In the anniversary month of the corporation's formation

Filing Fee: $45

Note: Arizona requires corporations to file a Certificate of Disclosure with the annual report.

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: On or before the nonprofit's anniversary date of incorporation

Filing Fee: $10 plus any reinstatement fees that may be applicable (plus a $35 expedite fee if required)

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required with 501(c)(3) federal tax-exempt status

State Registration for Charitable Solicitations: Not required

Mandatory Arkansas Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: May 1 (the first filing is due on May 1 of the year after formation)

Filing Fee: $150 (plus a $5 fee to file online)

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Franchise Tax Report

Frequency: Annually

Due Date: On or before May 1 after the year of formation

Filing Fee: $150

Franchise Tax

The fee is based on the value of the corporation's real and personal property and the par value of its outstanding shares of stock.

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: August 1

Filing Fee: $0

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Required (file Form AR1023CT with the Arkansas Department of Finance and Administration, Corporation Income Tax Section)

State Registration for Charitable Solicitations: Required (to be filed with the Attorney General's Office)

Mandatory California Compliance Requirements

LLC

Statement of Information

Frequency: Biennially

Due Date: Within the six-month period ending on the last day of the anniversary month of registration.

Filing Fee: $20

Note: The initial Statement of Information is due within 90 days of the date of organization.

Annual Franchise Tax Report

Frequency: Annually

Due Date: Within three months and fifteen days of the date of organization.

Filing Fee: $800 (minimum)

Corporation

Statement of Information

Frequency: Annually

Due Date: Within six months after the date of incorporation

Filing Fee: $25

Note: The initial Statement of Information is required within 90 days of incorporation by using Form SI-550. Corporations should continue to use Form SI-550 for annual filings of the Statement of Information. If no changes are required, corporations should use Form SI-550 NC.

Annual Franchise Tax Report

Frequency: Annually

Due Date: On or before the 15th day of the third month after the close of the applicable tax year

Filing Fee: $800 (minimum)

Note: Corporations are exempt from franchise tax for the first year.

Nonprofit

Statement of Information

Frequency: Once

Due Date: Within 90 days of incorporation

Filing Fee: $20

Note: The initial Statement of Information is required within 90 days of incorporation by using Form SI-100. Corporations should continue to use Form SI-100 for its Statement of Information filing due every two years thereafter.

Annual Statement of Information

Frequency: Biennially

Due Date: On or before the nonprofit's anniversary month of incorporation

Filing Fee: $20 ($25 for agricultural cooperative corporations)

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Required (to be filed with the California Franchise Tax Board)

State Registration for Charitable Solicitations: Required (to be filed with the California Attorney General's Office)

Franchise Tax

Required unless tax-exempt status is approved. The minimum amount is $800 per year.

Mandatory Colorado Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Periodic Report

Frequency: Annually

Due Date: Within the three-month period beginning with the 1st day of the company's registration anniversary month.

Filing Fee: $100, or $10 if filed online

Note: A periodic report can be filed up to two months early.

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Periodic Report

Frequency: Annually

Due Date: During the three-month period beginning with the first day of the corporation's anniversary month of formation (for example, if the corporation was formed on January 15, the periodic report would be due every year between January 1 and March 31)

Filing Fee: $100, or $10 if filed online

Note: A periodic report can be filed up to two months early.

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Periodic Report

Frequency: Annually

Due Date: Within the three-month period beginning with the 1st day of the nonprofit's anniversary month of incorporation

Filing Fee: $10

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Required (to be filed with the Colorado Department of Revenue after federal tax-exempt status has been obtained)

State Registration for Charitable Solicitations: Required (to be filed with the Secretary of State)

Mandatory Connecticut Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: On or before the end of the anniversary month of the company's organization. Starting in 2018, annual reports will be due April 1.

Filing Fee: $20

Corporation

Initial Report

Frequency: Once

Due Date: Within 30 days of the corporation's formation date

Filing Fee: $150

Annual Report

Frequency: Annually

Due Date: On or before the last business day of the corporation's anniversary month

Filing Fee: $150

Franchise Tax

The corporation's franchise tax is due at the time of incorporation and when its shares are increased by amendment, merger, etc. There is a minimum fee of $150, and it is calculated on the number of authorized shares.

Nonprofit

Initial Report

Frequency: Once

Due Date: Within 30 days of the nonprofit's first organizational meeting

Filing Fee: $50

Annual Report

Frequency: Annually

Due Date: By the last day of the nonprofit's anniversary month of incorporation

Filing Fee: $50

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Required (to be filed with the State of Connecticut Department of Revenue Services, Registration Section)

State Registration for Charitable Solicitations: Required (to be filed with the Department of Consumer Protection, Charities Unit)

Mandatory Delaware Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: On or before June 1 (the first annual report is due in the calendar year following registration).

Filing Fee: $300

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: March 1 (the first annual report is due in the year preceding incorporation)

Filing Fee: $50

Franchise Tax

This tax is calculated based on the number of shares and the par value. The annual franchise tax report amount is dependent on the number of shares. The minimum tax is $175.

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: March 1

Filing Fee: $25

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required with 501(c)(3) federal tax-exempt status

State Registration for Charitable Solicitations: Not required

Mandatory District of Columbia Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Biennially

Due Date: April 1 (the first report is due in the calendar year following registration, and then they are due every two years thereafter).

Filing Fee: $300 (a $100 expedite fee is required if delivering in person)

Note: Foreign LLCs may be liable for back reports if business was commenced prior to registration.

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Biennially

Due Date: April 1 (first reports are due in the year after incorporation; subsequent reports are due every two years thereafter)

Filing Fee: $300

Note: Foreign entities might be liable for back reports if they commenced business prior to incorporation.

Franchise Tax

DC has franchise tax that is due by the 15th day of the fifth month after the end of the corporation's tax year. The minimum amount of franchise tax is $100.

Nonprofit

Initial Report

Frequency: Once

Due Date: April 1 following the year of incorporation

Filing Fee: $80

Annual Report

Frequency: Biennially

Due Date: April 1

Filing Fee: $80

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Required (to be filed with the District of Columbia Office of Tax and Revenue (OTR))

State Registration for Charitable Solicitations: Required (to be filed with the District of Columbia Department of Consumer and Regulatory Affairs (DCRA))

Franchise Tax

Required unless tax-exempt status is approved

Mandatory Florida Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: Between January 1 and May 1.

Filing Fee: $138.75 ($400 penalty if the report is filed late)

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: Between January 1st and May 1st

Filing Fee: $150 ($400 penalty if the report is filed late)

Franchise Tax

Florida may impose a franchise tax, which is a percentage of the corporation's income for the year. The franchise tax is due on or before the last day of the fourth, sixth, and ninth months of the corporation's fiscal year, and the last day of the tax year.

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: Between January 1 and May 1 (the first report is due in the year following incorporation)

Filing Fee: $61.25

Note: The report must be filed electronically online

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Required (to be filed with the Department of Revenue). A copy of the nonprofit's 501(c)(3) tax-exemption application and a copy of the determination letter from the IRS must be submitted to the Department of Revenue.

State Registration for Charitable Solicitations: Required (to be filed with the Florida Department of Agriculture and Consumer Services, Division of Consumer Services)

Mandatory Georgia Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: Between January 1 and April 1 (the first report is due following the calendar year in which the LLC was organized).

Filing Fee: $50

Corporation

Initial Report

Frequency: Once

Due Date: Within 90 days of incorporation

Filing Fee: $50

Annual Report

Frequency: Annually

Due Date: For corporations formed between January 1 and October 1, file the annual report within 90 days of formation that lists the CEO, CFO, and Secretary. For corporations formed between October 2 and December 31, file the annual report between January 1 and April 1 of the next calendar year.

Filing Fee: $50

Franchise Tax

Corporations in Georgia need to pay franchise tax, which is calculated based on the corporation's paid-in capital. Franchise tax is due on or before the 15th day of the third month after the start of the corporation's taxable period.

Nonprofit

Initial Report

Frequency: Once

Due Date: For nonprofits formed between January 1 and October 1, the report must be filed within 90 days of incorporation. For nonprofits formed between October 2 and December 31, the report must be filed between January 1 and April 1 of the next calendar year.

Filing Fee: $30

Annual Report

Frequency: Annually

Due Date: Between January 1 and April 1

Filing Fee: $30

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Required. Submit a copy of the nonprofit’s 501(c)(3) tax-exempt determination letter from the IRS with the Department of Revenue.

State Registration for Charitable Solicitations: Required (to be filed with the Georgia Professional Licensing Boards and Securities Division)

Franchise Tax

This tax is required unless the nonprofit has been granted tax-exempt status. The minimum amount is $10 for a nonprofit with a net worth of less than $10,001. The maximum amount is $5,000 for a nonprofit with a net worth in excess of $22 million. The first tax return must be filed and the tax paid on or before the 15th day of the third calendar month after incorporation. Thereafter, the annual report must be filed and the tax paid on or before the 15th day of the third month after the start of the nonprofit's taxable period.

Mandatory Hawaii Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: During the quarter that contains the anniversary date:

If the registration date is between January 1 and March 31, the due date is on or before March 31.

If the registration date is between April 1 and June 30, the due date is on or before June 30.

If the registration date is between July 1 and September 30, the due date is on or before September 30.

If the registration date is between October 1 and December 31, the due date is on or before December 31.

Filing Fee: $15 (there is a $10 fee if filed late)

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: During the quarter that contains the anniversary date:

If the incorporation date is between January 1 and March 31, the due date is on or before March 31. The report must include information current as of January 1.

If the incorporation date is between April 1 and June 30, the due date is on or before June 30. The report must include information current as of April 1.

If the incorporation date is between July 1 and September 30, the due date is on or before September 30. The report must include information current as of July 1.

If the incorporation date is between October 1 and December 31, the due date is on or before December 31. The report must include information current as of October 1.

Filing Fee: $15 (a $10 late fee will apply if the report is filed late)

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: During the quarter that contains the anniversary date:

If the incorporation date is between January 1 and March 31, the due date is on or before March 31.

If the incorporation date is between April 1 and June 30, the due date is on or before June 30.

If the incorporation date is between July 1 and September 30, the due date is on or before September 30.

If the incorporation date is between October 1 and December 31, the due date is on or before December 31.

Filing Fee: $5

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required with 501(c)(3) federal tax-exempt status

State Registration for Charitable Solicitations: Required (to be filed with the Attorney General's Office)

Franchise Tax

Not required, but nonprofits must file Form G-6, Application for Exemption from General Excise Taxes

Mandatory Idaho Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: On or before the last day of the company's registration anniversary month.

Filing Fee: $0

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: By the last day of the corporation’s registration anniversary month

Filing Fee: $0

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: The last day of the nonprofit's anniversary month of incorporation

Filing Fee: $0

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required if the IRS has granted the nonprofit tax-exempt status. The nonprofit will also be exempt from paying Idaho income tax.

State Registration for Charitable Solicitations: Not required

Mandatory Illinois Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: Before the first day of the company's registration anniversary month.

Filing Fee: $250 (a $50 expedite fee applies if filing online)

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: 60 days prior to the first day of the corporation's anniversary month

Filing Fee: $75

Note: Illinois requires corporations to pay franchise tax each year. The minimum franchise tax is $25.

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: Before the first day of the nonprofit's anniversary month of incorporation

Filing Fee: $10 (filing online requires a $50 expedite fee)

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required with 501(c)(3) federal tax-exempt status

State Registration for Charitable Solicitations: Required (to be filed with the Attorney General, Division of Charitable Trusts and Solicitations)

Franchise Tax

Illinois corporations must pay annual franchise tax to the Department of Revenue for the privilege of having an Illinois corporation. The initial franchise tax is calculated at $1.50 per $1,000 on the paid-in capital represented in Illinois. The annual franchise tax is calculated at $1.00 per $1,000 for the 12-month period commencing the 1st day of the nonprofit's anniversary month of incorporation. The minimum amount of tax is $25.00 and the maximum amount of tax is $2,000,000. Each Illinois corporation is required to pay franchise tax at the time of filing its articles of incorporation. The corporation must pay additional franchise tax whenever it reports a change in its paid-in capital over the amount last reported to the Secretary of State.

Mandatory Indiana Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Biennially

Due Date: By the end of the company’s registration anniversary month.

Filing Fee: $32 (online), $50 (by mail)

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Biennially

Due Date: On or before the last day of the formation anniversary month

Filing Fee: $30

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Biennially

Due Date: Before the first day of the nonprofit's anniversary month of incorporation

Filing Fee: $20 (for a two-year registration)

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Required (to be filed with the Indiana Department of Revenue)

State Registration for Charitable Solicitations: Not required

Mandatory Iowa Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Biennially

Due Date: Between January 1 and April 1 of odd-numbered years following the calendar year in which the company was formed.

Filing Fee: $30 (online), $45 (by mail)

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Biennially

Due Date: Between January 1 and April 1 of even-numbered years

Filing Fee: $45 ($30 if the report is filed online)

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Biennially

Due Date: Between January 1 and April 1 of each odd-numbered year

Filing Fee: $0

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required with 501(c)(3) federal tax-exempt status

State Registration for Charitable Solicitations: Not required (only professional fundraisers are required to register with the Attorney General's Office)

Mandatory Kansas Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: The 15th day of the fourth month following the end of the tax year.

Filing Fee: $50 (online), $55 (by mail)

Franchise Tax

LLCs with taxable equity, net capital accounts, income as reported on a federal partnership return, or capital amounting to more than $1 million are required to pay franchise tax. The tax is due on the 15th day of the fourth month following the end of the tax year and is calculated at $0.3125 per $1,000.

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: April 15 for calendar-year corporations or the 15th day of the fourth month after the end of the tax year for fiscal-year corporations

Filing Fee: $55 (paper filing), $50 (online filing)

Franchise Tax

Corporations will need to pay franchise tax if they have taxable equity, net capital accounts, income as reported on a federal partnership return, or capital amounting to $1 million. The tax is due on or before the 15th day of the fourth month after the end of the tax year. It is calculated at $0.3125 per $1,000.

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: The 15th day of the sixth month following the close of the taxable year

Filing Fee: $40

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required with 501(c)(3) federal tax-exempt status

State Registration for Charitable Solicitations: Required (to be filed with the Secretary of State)

Mandatory Kentucky Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: Between January 1 and June 30 (the first report is due by June 30 of the calendar year following organization).

Filing Fee: $15

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: Between January 1 and June 30 (the first report is due on or before June 30 of the next calendar year after formation)

Filing Fee: $15

Nonprofit

Initial Report

Frequency: Once

Due Date: Between January 1 and June 30 of the year following the nonprofit's date of incorporation

Annual Report

Frequency: Annually

Due Date: Between January 1 and June 30

Filing Fee: $15

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required with 501(c)(3) federal tax-exempt status

State Registration for Charitable Solicitations: Required (to be filed with the Attorney General's Office)

Mandatory Louisiana Compliance Requirements

LLC

Initial Report

Frequency: Once

Due Date: Attach the report to your organization qualification

Filing Fee: Included in the organization fee

Annual Report

Frequency: Annually

Due Date: The anniversary date of organization

Filing Fee: $30 (plus a $5 fee if paying by credit card)

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: On or before the anniversary date of incorporation

Filing Fee: $30 (paper filing), $35 (online filing)

Franchise Tax

The initial franchise tax return is due on the 15th day of the third month after the corporation becomes "liable." The initial fee is $110. Annual returns are then due on the 15th day of the fifth month of each accounting year.

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: On or before the nonprofit's anniversary date of incorporation

Filing Fee: $15

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Required. Submit a copy of the nonprofit’s 501(c)(3) tax-exempt determination letter from the IRS with the Department of Revenue.

State Registration for Charitable Solicitations: Required (to be paid to the Louisiana Department of Justice, Public Protection Division)

Franchise Tax

This tax is required unless the nonprofit has been granted tax-exempt status. The initial tax return is due on the 15th day of the third month after the nonprofit becomes "liable." It is calculated at $1.50 for each $1,000 up to $300,000, and $3.00 for each $1,000 thereafter.

Mandatory Maine Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: Between January 1 and June 1 (the first report is due following the calendar year in which the company was formed).

Filing Fee: $85

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: Between January 1 and June 1 (the first report must be filed between January 1 and June 1 of the year following the calendar year in which the corporation was formed)

Filing Fee: $85

Nonprofit

Initial Report

Frequency: Once

Due Date: Between January 1 and June 1 of the year following the calendar year in which the entity was incorporated

Filing Fee: $35

Annual Report

Frequency: Annually

Due Date: June 1

Filing Fee: $35

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required with 501(c)(3) federal tax-exempt status

State Registration for Charitable Solicitations: Required (to be filed with the Maine Department of Professional and Financial Regulation)

Mandatory Maryland Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: April 15

Filing Fee: $300 (plus a $9 fee if paying by credit card)

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: April 15

Filing Fee: $300

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: April 15

Filing Fee: $0

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Required (to be filed with the Comptroller of the Treasury, Revenue Administration Division)

State Registration for Charitable Solicitations: Required (to be filed with the Maryland Secretary of State, Charitable Organizations Division)

Mandatory Massachusetts Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: On or before the 1st day of the company's registration anniversary month.

Filing Fee: $520 (online), $500 (by mail)

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: Within 2 ½ months after the end of the fiscal year of the corporation

Filing Fee: $125

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: On or before November 1

Filing Fee: $10

Note: Exceptions include religious organizations, nonprofit schools or colleges, charitable hospitals, or libraries whose real or personal property is exempt from tax.

Additional Compliance Notice(s)

Excise Tax: Not required with 501(c)(3) federal tax-exempt status.

File for State Tax-Exemption Status: Required (to be filed with the Department of Revenue)

State Registration for Charitable Solicitations: Required (to be filed with the Massachusetts Attorney General's Office, Nonprofit/Public Charities Division)

Mandatory Michigan Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: February 15 (if the LLC was registered after September 30, no report needs to be filed in the year immediately succeeding its formation).

Filing Fee: $25

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: May 15

Filing Fee: $25

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: On or before October 1

Filing Fee: $20

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required with 501(c)(3) federal tax-exempt status

State Registration for Charitable Solicitations: Required (to be filed with the Michigan Attorney General's Charitable Trust Section)

Franchise Tax

Not required with 501(c)(3) federal tax-exempt status

Mandatory Minnesota Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: December 31

Filing Fee: $0 (online), $20 (in person)

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: December 31

Filing Fee: $0

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: December 31 following the year in which the nonprofit was incorporated

Filing Fee: $0

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required with 501(c)(3) federal tax-exempt status

State Registration for Charitable Solicitations: Required (to be filed with the Minnesota Attorney General, Charities)

Franchise Tax

Not required with 501(c)(3) federal tax-exempt status

Mandatory Mississippi Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: Between January 1 and April 15

Filing Fee: $0 (online)

Franchise Tax

A minimum franchise tax of $25 is due at the end of the company's tax year. The tax is calculated at $2.50 per $1,000 of the value of the capital employed or the assessed property values in the state, whichever is greater.

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: Between January 1 and April 15 (failure to file may lead to administrative dissolution)

Filing Fee: $25

Franchise Tax

The franchise tax is due at the end of the business tax year. It is calculated at $2.50 per $1,000 of the value of the capital employed or the assessed property values in Mississippi, whichever is greater. The minimum tax is $25.

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: No annual report is due for nonprofits at this time

Note: Nonprofit corporations are only required to file a nonprofit status report upon request from the Secretary of State.

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Required (to be filed with the Mississippi Tax Commission (MSTC))

State Registration for Charitable Solicitations: Required (to be filed with the Secretary of State)

Franchise Tax

Not required with 501(c)(3) federal tax-exempt status

Mandatory Missouri Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: No annual report is due for LLCs at this time.

Corporation

Initial Report

Frequency: Once

Due Date: Within 30 days of registration

Filing Fee: $20 (online), $45 (by mail)

Annual Report

Frequency: Annually (corporations can choose to file biannually)

Due Date: The last day of the corporation's incorporation anniversary month (the first report should be filed within 90 days of the corporation's formation date)

Filing Fee: $20 (online), $45 (by mail)

Franchise Tax

The franchise tax is calculated based on the par value of outstanding shares and surplus if it exceeds $200,000. The tax is due on the 15th day of the fourth month of the beginning of the taxable period.

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: August 31

Filing Fee: $15

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required with 501(c)(3) federal tax-exempt status (sales tax exemption requires the nonprofit to file with the Missouri Department of Revenue)

State Registration for Charitable Solicitations: Required (to be filed with the Attorney General's Office). Note that there are some exemptions from registration available.

Franchise Tax

Not required with 501(c)(3) federal tax-exempt status

Mandatory Montana Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: April 15

Filing Fee: $20

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: Between January 1 and April 15

Filing Fee: $20

Franchise Tax

Net income earned in Montana is taxed at 6.75%. Franchise tax is due on the 15th day of the fifth month after the end of the corporation's tax year. C corporations that have an annual estimated tax of $5,000 or more are required to make quarterly estimated payments on the 15th day of the fourth, sixth, ninth, and twelfth months of the corporation's tax year.

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: April 15

Filing Fee: $20

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Required (to be filed with the Montana Department of Revenue)

State Registration for Charitable Solicitations: Not required

Mandatory Nebraska Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Biennially

Due Date: April 1 in odd-numbered years (reports are considered delinquent if not filed by June 1, and the company will be administratively dissolved and have its authority revoked).

Filing Fee: $10 (plus a $3 fee if paying by credit card)

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Biennially

Due Date: By March 1 in even-numbered years (the report is considered delinquent if not filed by April 15, and the corporation may be administratively dissolved)

Filing Fee: $26

Nonprofit

Initial Report

Frequency: Once

Due Date: Between January 1 and April 1 of the first odd-numbered year after the nonprofit's incorporation

Annual Report

Frequency: Biennially

Due Date: Between January 1 and April 1 of odd-numbered years

Filing Fee: $20

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required with 501(c)(3) federal tax-exempt status

State Registration for Charitable Solicitations: Not required

Franchise Tax

The minimum amount is $20

Mandatory Nevada Compliance Requirements

LLC

Initial List of Managers or Members

Frequency: Once

Due Date: On or before the last day of the first month after filing the articles of organization

Filing Fee: $175 (minimum) (plus a $500 business license fee)

Annual List of Managers or Members

Frequency: Annually

Due Date: On or before the last day of the company's registration anniversary month.

Filing Fee: $350

Corporation

Initial Report

Frequency: Once

Due Date: On or before the last day of the first month after filing the articles of incorporation

Filing Fee: $125 (plus $200 for the business license fee)

Annual Report

Frequency: Annually

Due Date: The last day of the corporation's anniversary month

Filing Fee: $650

Note: The initial annual report and the State Business Registration are due on the last day of the following month in which the corporation was formed.

Nonprofit

Initial Report

Frequency: Once

Due Date: On or before the last day of the first month after the nonprofit filed the articles of incorporation

Filing Fee: $150

Annual Report

Frequency: Annually

Due Date: Within one month after the nonprofit's anniversary date of incorporation

Filing Fee: $150

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Required (to be filed with the Nevada Department of Taxation)

State Registration for Charitable Solicitations: Required (to be filed with the Nevada Secretary of State)

Franchise Tax

This tax is required unless tax-exempt status is approved.

Mandatory New Hampshire Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: April 1

Filing Fee: $100 (plus $2 to file online)

Business Profit Tax (BPT)

This tax is due on the 15th day of the fourth month following the end of the tax year.

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: Between January 1 and April 1

Filing Fee: $100

Business Profit Tax (BPT)

This tax is due on the 15th day of the fourth month following the end of the taxable period.

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Every 5 years

Due Date: The return is due in the first calendar year ending with a 5 or 0 after the nonprofit files its articles of incorporation, and every five years thereafter (2020, 2025, 2030, etc.).

Filing Fee: $25

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Required (to be filed with the New Hampshire Department of Justice, Charitable Trust Division)

State Registration for Charitable Solicitations: Required (to be filed with the Attorney General Charitable Trusts Unit)

Business Profit Tax (BPT)

Not required with 501(c)(3) federal tax-exempt status

Mandatory New Jersey Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: On or before the last day of the company's registration anniversary month.

Filing Fee: $53

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: On or before the last day of the corporation's anniversary month

Filing Fee: $50

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: On or before the nonprofit's anniversary date of incorporation

Filing Fee: $27

Note: Religious organizations that follow special Title 16 incorporation procedures are not required to file an annual report.

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required. If the nonprofit wants to be exempt from sales and use tax or petroleum products gross receipts tax, it will need to file Form REG-1E, Application for Exempt Organization Certificate.

State Registration for Charitable Solicitations: Required (to be filed with the New Jersey Charities Registration Section)

Mandatory New Mexico Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: No annual report is due for LLCs at this time.

Franchise Tax

If the LLC paid federal income tax, it is required to pay franchise tax. The tax is due by the 15th day of the third month after the end of the tax year. The fee is $50, and it should be filed with the state income tax.

Corporation

Initial Report

Frequency: Once

Due Date: Within 30 days of incorporation

Filing Fee: $25

Annual Report

Frequency: Biennially

Due Date: On or before the 15th day of the third month following the end of the corporation's fiscal year

Filing Fee: $25

Note: The franchise tax must be filed with its corporate income tax. It is due by the 15th day of the third month after the end of the tax year. The fee is $50.

Nonprofit

Initial Report

Frequency: Once

Due Date: Within 30 days of the date on which the nonprofit's certificate of incorporation or certificate of authority was issued by the commission

Filing Fee: $10

Annual Report

Frequency: Annually

Due Date: On or before the 15th day of the fifth month following the end of the nonprofit's tax year

Filing Fee: $10

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required with 501(c)(3) federal tax-exempt status

State Registration for Charitable Solicitations: Required (to be filed with the Attorney General's Office)

Franchise Tax

Not required with 501(c)(3) federal tax-exempt status

Mandatory New York Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Biennially

Due Date: The last day of the calendar month in which the articles of organization were filed.

Filing Fee: $9

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Biennially

Due Date: During the anniversary month of incorporation

Filing Fee: $9

Franchise Tax

The franchise tax is based on business income, business capital, and fixed dollar minimum tax. It is due on or before April 15 of the corporation's calendar year, or within 3½ months after the end of the reporting period in the corporation's fiscal year.

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: No annual report is due for nonprofits at this time

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Required for New York State (to be filed with the Department of Taxation and Finance) and New York City (to be filed with the City of New York Finance Commissioner)

State Registration for Charitable Solicitations: Required (to be filed with the New York Attorney General, Charities Bureau)

Franchise Tax

This tax is required unless tax-exempt status is approved.

Mandatory North Carolina Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: April 15

Filing Fee: $202 (online), $200 (by mail)

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: April 15

Filing Fee: $25

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: No annual report is due for nonprofits at this time

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Required (to be filed with the Department of Revenue)

State Registration for Charitable Solicitations: Required (to be filed with the Solicitation Licensing Branch of the North Carolina Department of the Secretary of State)

Franchise Tax

This tax is required unless the nonprofit obtains a letter of exemption from the Department of Revenue.

Mandatory North Dakota Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: November 15

Filing Fee: $50

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: August 1

Filing Fee: $25

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: On or before February 1

Filing Fee: $10

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required with 501(c)(3) federal tax-exempt status

State Registration for Charitable Solicitations: Required (to be filed with the North Dakota Secretary of State)

Franchise Tax

Not required with 501(c)(3) federal tax-exempt status

Mandatory Ohio Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: No annual report is due for LLCs at this time.

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: No annual report is due for corporations at this time.

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Every five years

Due Date: On or before the nonprofit's anniversary month of incorporation

Filing Fee: 25

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required with 501(c)(3) federal tax-exempt status

State Registration for Charitable Solicitations: Required (to be filed with the Ohio Attorney General's Office)

Mandatory Oklahoma Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Certificate

Frequency: Annually

Due Date: On or before the company's registration anniversary date.

Filing Fee: $25

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: No annual report is due for corporations at this time.

Franchise Tax

Corporations must file an annual franchise tax return by July 1 (the report is considered delinquent as of September 1). Corporations are taxed at $1.25 for each $1,000 of invested capital. Corporations effective as of September 1, 1998, have the option to file and pay annual franchise tax at the same time as filing Oklahoma income tax. Foreign corporations are additionally assessed at $100 per year, which is payable to the Oklahoma Tax Commission.

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: No annual report is due for nonprofits at this time.

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required with 501(c)(3) federal tax-exempt status

State Registration for Charitable Solicitations: Required (to be filed with the Office of the Secretary of State)

Mandatory Oregon Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: On or before the company's registration anniversary date.

Filing Fee: $100

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: On or before the corporation's anniversary month

Filing Fee: $100

Note: Corporations registered with the Secretary of State Corporation Division must renew their registration information with their annual report.

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: On or before the nonprofit's anniversary date of incorporation

Filing Fee: $50

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required with 501(c)(3) federal tax-exempt status

State Registration for Charitable Solicitations: Required (to be filed with the Oregon Department of Justice, Charitable Activities Section)

Franchise Tax

Not required with 501(c)(3) federal tax-exempt status

Mandatory Pennsylvania Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: No annual report is due for LLCs at this time.

Decennial Report

Frequency: Every 10 years

Due Date: Every 10 years if no other filings have been made during the 10-year period

Filing Fee: $70

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: No annual report is due for corporations at this time.

Decennial Report

Frequency: Every 10 years

Due Date: Every 10 years if no other filings have been made during the 10-year period

Filing Fee: $70

Nonprofit

Annual Report

Frequency: Annually

Due Date: April 30 (only due if there has been a change in corporate officers in the preceding calendar year)

Filing Fee: $0

Decennial Report

Frequency: Every 10 years

Due Date: Every 10 years if no other filings have been made during the 10-year period

Filing Fee: $70

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required with 501(c)(3) federal tax-exempt status

State Registration for Charitable Solicitations: Required (to be filed with the Bureau of Corporations and Charitable Organizations of the Department of State)

Mandatory Rhode Island Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: Between September 1 and November 1 (the first report is due after the year of organization).

Filing Fee: $50 (plus a $2.50 fee if filed online)

Franchise Tax

The tax is due before the 15th day of the third month following the close of the company's tax year. The minimum amount is $500, but this amount varies depending on the number of authorized shares of stock.

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: Between January 1 and March 1 except for the year of formation

Filing Fee: $50 plus a $2.50 enhance fee if filed online

Franchise Tax

The franchise tax is due on or before the 15th day of the third month after the end of the corporation's tax year. The minimum amount is $500, but this amount varies depending on the number of authorized shares of stock.

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: Between June 1 and June 30

Filing Fee: $20

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required with 501(c)(3) federal tax-exempt status

State Registration for Charitable Solicitations: Required (to be filed with the Department of Business Regulation, Securities Division)

Mandatory South Carolina Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: No annual report is due for LLCs at this time.

Note: If the LLC has elected to be taxed as an S corporation, it must file SC 1120S annually with the South Carolina Department of Revenue.

Corporation

Initial Report

Frequency: Once.

Due Date: At the same time as filing the articles of incorporation.

Annual Report

Frequency: No annual report is due for corporations at this time.

Nonprofit

Initial Report

Frequency: Except for those forming political associations, nonprofits are not required to file an initial report. Political associations must attach Form CL-1 Initial Annual Report to their articles of incorporation and include a $25 fee.

Annual Report

Frequency: Annually

Due Date: On or before the 15th day of the fourth month following the close of the taxable year

Filing Fee: $0

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required with 501(c)(3) federal tax-exempt status

State Registration for Charitable Solicitations: Required (to be filed with the Division of Public Charities)

Mandatory South Dakota Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: Before the 1st day of the second month following the company's registration anniversary month.

Filing Fee: $50 (online), $65 (paper) (a $50 fee is applied if the report is filed late).

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: The anniversary month of the corporation's formation

Filing Fee: $65 (paper filing), $50 (online filing) (if the report is filed late, there is a $50 late fee)

Nonprofit

Initial Report

Frequency: Once

Due Date: The nonprofit's anniversary month of incorporation in the following calendar year

Annual Report

Frequency: Annually

Due Date: The nonprofit's anniversary month of incorporation

Filing Fee: $10

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required

State Registration for Charitable Solicitations: Not required

Mandatory Tennessee Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: On or before the 1st day of the fourth month following the close of the company's fiscal year.

Filing Fee: $50 per member ($300 minimum)

Franchise Tax

The tax is due on the 15th day of the fourth month following the close of the company's fiscal year. The minimum fee is $100, and it is calculated based on the LLC's net worth or real and tangible property.

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: On or before the 1st day of the fourth month after the close of the corporation's fiscal year

Filing Fee: $20

Franchise Tax

The franchise tax is due on the 15th day of the fourth month after the close of the corporation's books and records. The minimum amount due is $100, but this varies depending on the corporation's net worth or real and tangible property.

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: On or before the 1st day of the fourth month following the close of the nonprofit's fiscal year

Filing Fee: $20 (plus a $2.25 online filing fee)

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required

State Registration for Charitable Solicitations: Required (to be filed with the Division of Charitable Solicitations, Fantasy Sports, and Gaming Department of State). Note that there are some exemptions from registration available.

Mandatory Texas Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: May 15

Filing Fee: $0

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: May 15

Filing Fee: $0

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: May 15 (the first report is due the year after the nonprofit's incorporation)

Filing Fee: $5

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required for income tax. Other tax exemptions may be filed with the Texas Comptroller.

State Registration for Charitable Solicitations: Required (to be filed with the Texas Secretary of State, Registrations Unit)

Franchise Tax

This tax is required unless state tax-exempt status is approved. It is due May 15.

Mandatory Utah Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: On or before the company's registration anniversary day.

Filing Fee: $15

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: During the corporation's anniversary month

Filing Fee: $15

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: The nonprofit's anniversary date of incorporation

Filing Fee: $10

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Required (to be filed with the Utah State Tax Commission)

State Registration for Charitable Solicitations: Required (to be filed with the Utah Department of Commerce, Division of Consumer Protection). Some exemptions apply to religious nonprofit corporations.

Franchise Tax

This tax is required unless state tax-exempt status is approved. Tax exemption must be issued by the Utah State Tax Commission.

Mandatory Vermont Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: Within three months after the end of the company's fiscal year.

Filing Fee: $35

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: Within 2½ months after the end of the fiscal year

Filing Fee: $25

Nonprofit

Initial Report

Frequency: Once

Due Date: Between January 1 and April 1 following the calendar year in which the nonprofit was incorporated

Annual Report

Frequency: Annually

Due Date: Between January 1 and April 1

Filing Fee: $20

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required with 501(c)(3) federal tax-exempt status

State Registration for Charitable Solicitations: Required (to be filed with the Vermont Attorney General's Office)

Mandatory Virginia Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: On or before the last day of the company’s registration anniversary month.

Filing Fee: $50

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: On or before the last day of the corporation's anniversary month

Filing Fee: $100 (minimum)

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: On or before the last day of the nonprofit's anniversary month of incorporation

Filing Fee: $25

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Required (to be filed with the Virginia Department of Taxation)

State Registration for Charitable Solicitations: Required (to be filed with the Virginia Office of Charitable and Regulatory Programs)

Mandatory Washington Compliance Requirements

LLC

Initial Report

Frequency: Once

Due Date: Within 120 days of the company's organization.

Filing Fee: $10

Annual Report

Frequency: Annually

Due Date: On or before the last day of the company's registration anniversary month.

Filing Fee: $71

Corporation

Initial Report

Frequency: Once

Due Date: Within 120 days of incorporation

Filing Fee: $10

Annual Report

Frequency: Annually

Due Date: On or before the last day of the corporation's anniversary month

Filing Fee: $69

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: On or before the last day of the nonprofit's anniversary month of incorporation

Filing Fee: $10

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Required (to be filed with the Washington Department of Revenue)

State Registration for Charitable Solicitations: Required (to be filed with the Washington Secretary of State, Charities Program)

Mandatory West Virginia Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: Between January 1 and July 1 (the first report is due the year after the company was registered).

Filing Fee: $25

Note: The filing fee is waived for veteran-owned LLCs for four years after the company's organization

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: Between January 1 and July 1

Filing Fee: $25

Note: The filing fee is waived for veteran-owned corporations for four years after incorporation.

Franchise Tax

The franchise tax (the fee varies) is due on the 15th day of the fourth month after the end of the tax year.

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: July 1

Filing Fee: $25

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Required (must file Form WV/CNF annually with the West Virginia State Tax Department's Internal Auditing Division)

State Registration for Charitable Solicitations: Required (to be filed with the West Virginia Charitable Organizations Division)

Mandatory Wisconsin Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: During the quarter that contains the anniversary date:

If the registration date is between January 1 and March 31, the due date is on or before March 31.

If the registration date is between April 1 and June 30, the due date is on or before June 30.

If the registration date is between July 1 and September 30, the due date is on or before September 30.

If the registration date is between October 1 and December 31, the due date is on or before December 31.

Filing Fee: $25

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: During the quarter that contains the anniversary date:

If the incorporation date is between January 1 and March 31, the due date is on or before March 31.

If the incorporation date is between April 1 and June 30, the due date is on or before June 30.

If the incorporation date is between July 1 and September 30, the due date is on or before September 30.

If the incorporation date is between October 1 and December 31, the due date is on or before December 31.

Filing Fee: $40

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: During the quarter that contains the anniversary date:

If the incorporation date is between January 1 and March 31, the due date is on or before March 31.

If the incorporation date is between April 1 and June 30, the due date is on or before June 30.

If the incorporation date is between July 1 and September 30, the due date is on or before September 30.

If the incorporation date is between October 1 and December 31, the due date is on or before December 31.

Filing Fee: $10

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Required (to be filed with the Department of Revenue)

State Registration for Charitable Solicitations: Required (to be filed with the Wisconsin Department of Financial Institutions, Division of Banking)

Mandatory Wyoming Compliance Requirements

LLC

Initial Report

Frequency: No initial report is due for LLCs at this time.

Annual Report

Frequency: Annually

Due Date: The 1st day of the company's registration anniversary month.

Filing Fee: $50 for LLCs with less than $250,000 in assets (the fee varies depending on assets) (plus a $2–$9 convenience fee for online filing)

Corporation

Initial Report

Frequency: No initial report is due for corporations at this time.

Annual Report

Frequency: Annually

Due Date: On or before the 1st day of the corporation's anniversary month

Filing Fee: $50

Nonprofit

Initial Report

Frequency: No initial report is due for nonprofits at this time.

Annual Report

Frequency: Annually

Due Date: On or before the 1st day of the nonprofit's anniversary month of incorporation

Filing Fee: $25 (a $2–$9 convenience fee is added for online filing)

Additional Compliance Notice(s)

File for State Tax-Exemption Status: Not required

State Registration for Charitable Solicitations: Not required