State Filing Requirements for Nonprofits
Find out the nonprofit tax filing requirements and applicable forms for each state
An Overview of State Tax Filing Requirements for Nonprofits in One Place
Nonprofits that obtained tax-exempt status from the IRS are required to file 990 forms with the federal government to report their financials and other activities every year.
Apart from federal filing, they may also be required to file nonprofit tax returns with the state as well.
Here, you can learn more about the Nonprofits tax filing requirements for each state.
| S.No | State | Filing Requirements | Due Date For States |
|---|---|---|---|
| 1 | Alabama | Nonprofits should submit the renewal Statement with a Copy of IRS Form 990/ Written copy of Financial Statement | 90 days following the end of the accounting period |
| For Unrelated Business - Nonprofits must file Form 20C with a copy of Federal Form 990-T | The 15th day of the 6th month following the end of the accounting period | ||
| 2. | Alaska | Nonprofits should submit the Charity Renewal form with a copy of IRS Form 990 | September 1 |
| Nonprofits must file a biennial report with the Alaska Department of Law | January 2nd of every two years | ||
| 3. | Arizona | Nonprofits must file Form 99T with a copy of Federal Form 990-T | The 15th day of the 5th month after the end of the organization's fiscal year |
| 4. | Arkansas | Nonprofits must file Form CR-03 and a copy of the federal 990 forms | 180 days after the organization's fiscal year ends |
| Nonprofits must file an Annual Report | August 1 | ||
| 5. | California | Nonprofits must file Annual Renewal Form RRF-1 or Form CT-TR-1 | 4 months and 15 days following the end of the organization's accounting period |
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The 15th day of the 5th month after the end of the organization's fiscal year | ||
| 6. | Colorado | Nonprofits must file charity registration renewal along with a Copy of IRS Form 990 | The 15th day of the 5th month following the end of the accounting period |
| Nonprofits must also file Periodic Reports annually | Must file annually on the month of Incorporation | ||
| 7. | Connecticut | Nonprofits must file a Charitable organization renewal notice along with a copy of IRS Form 990 | 11 months after the end of the organization's fiscal year |
| Nonprofits must also file an Annual Report | The due date will vary for each organization | ||
| For Unrelated Business - Nonprofits must file Form CT‑990T along with a copy of Federal Form 990-T. | The 15th day of the 5th month after the end of the organization's fiscal year | ||
| 8. | Delaware | Nonprofits need to submit an Annual Report to the Delaware Division of Corporations | March 1 of each year |
| 9. | District of Columbia | Nonprofits should submit charity renewal along with a copy of IRS Form 990 | Every two years at the month end of the anniversary |
| Nonprofits must also file Form BRA-25 | April 1st of every second year | ||
| 10. | Florida |
Nonprofits need to submit a charity renewal application |
Must file annually, on the date of registration |
| Nonprofits must File form F-1120 or F-1120A | June 1 | ||
| Nonprofits must file an Annual report with the Division of Corporations annually | Between January 1st and May 1st | ||
| 11. | Georgia | Nonprofits need to file a Charitable organization renewal notice | Must be renewed on or before the entity's expiration date. |
| Nonprofits must file Annual registration | April 1 | ||
| A Copy of Form 990, 990-EZ, 990-PF, and for Unrelated Business - Nonprofits should file Form 600-T with the state instead of Form 990-T | The 15th day of the 5th month following the end of the accounting period | ||
| 12. | Hawaii | Nonprofits must file an Annual Financial Report | The 15th day of the 5th month following the end of the organization's fiscal year |
| Nonprofits also need to file Form D2 - Domestic Nonprofit Corporation Annual Report | Varies based on the organization's registration date | ||
| For Unrelated Business - Nonprofits should file Form N-70NP with the state instead of Form 990-T | The 20th day of the fourth month after the end of the organization’s tax year | ||
| 13. | Idaho | Nonprofits must file an annual report | Due on the last day of registration anniversary month |
| For Unrelated Business - Nonprofits should file Form 66 with the state instead of Form 990-T | The 15th day of the 5th month after the end of the organization's fiscal year | ||
| 14. | Illinois | Nonprofits should submit the respective federal 990 forms. For unrelated business - nonprofits should file Form IL-990-T | The 15th day of the 5th month after the end of the organization's fiscal year |
| Nonprofits must submit Illinois Charitable Organization Annual Report Form AG990-IL | Six months after the end of the organization’s fiscal year-end | ||
| 15. | Indiana |
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The 15th day of the 5th month after the end of the organization's fiscal year |
| 16. | Iowa | Nonprofits should submit a Biennial Report along with all necessary supporting documentation and a copy of the federal return | Between January 1 and April 1 of each odd-numbered year |
| 17. | Kansas |
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The 15th day of the 6th month after the end of the organization's fiscal year |
| 18. | Kentucky | Nonprofits should include all necessary supporting documentation and a copy of the federal return | The 30th day of the 6th month |
| 19. | Louisiana | Nonprofits should submit the respective federal 990 forms to the state | The 15th day of the 5th month after the end of the organization's fiscal year |
| 20. | Maine | Nonprofits need to submit a Charitable organization License Application | November 30th of each year |
| Nonprofits must submit an Annual Report | June 1 | ||
| 21. | Maryland | Nonprofits must submit Form COR-92 or Form COF-85 along with a copy of IRS Form 990 | The 15th day of the 4th month after the end of the organization's fiscal year |
| Nonprofits must submit Form-1 - Business Entity Annual Report | April 15 | ||
| 22. | Massachusetts | Nonprofits should submit the respective federal forms to the state along with Form PC | 4.5 months after the end of the organization’s accounting year |
| For Unrelated Business - Nonprofits should file Form M-990T with the state instead of Form 990-T | The 15th day of the 5th month after the end of the organization's fiscal year | ||
| Nonprofits must submit an Annual Report to the state | November 1 | ||
| 23. | Michigan | Nonprofits must submit Form CTS-02 or Form CTS-02-990 N along with a copy of IRS Form 990 | 1 year and 6 months after the end of the fiscal year |
| Nonprofits are required to file Form CSCL/CD-2000 annually | October 1 | ||
| 24. | Minnesota | Nonprofits should submit the respective federal 990 forms to the state | The 15th day of the 5th month after the end of the organization's fiscal year |
| 25. | Mississippi | Nonprofits must submit Charity renewal along with a copy of IRS Form 990 | The 15th day of the 5th month after the end of the organization's fiscal year |
| Nonprofits must also file an annual report | April 15 | ||
| 26. | Missouri | Nonprofits should submit copies of respective federal 990 forms to the state | The 31st day of the 5th month after the end of the organization's fiscal year |
| 27. | Montana | Nonprofits should submit the respective federal 990 forms to the state | The 15th day of the 5th month after the end of the organization's fiscal year |
| 28. | Nebraska | Nonprofits must file a Biennial Report | April 1st of every odd-numbered year |
| For Unrelated Business - Nonprofits should file Form 1120N with the state instead of Form 990-T. |
The 15th day of the 5th month after the end of the organization's fiscal year | ||
| 29. | Nevada | Nonprofits must file Charitable Solicitation Registration Statement and Annual Report | End of the organization’s anniversary registration month |
| 30. | New Hampshire | Nonprofits should submit the respective federal forms to the state along with Form NHCT-12 | The 15th day of the 4th month after the end of the organization's fiscal year |
| 31. | New Jersey | Nonprofits must submit Form CRI-200 and Form CRI 300R along with a copy of IRS Form 990 | 6 months after the organization’s fiscal year-end |
| Nonprofits should file an Annual report | End of the month prior to the registration anniversary month. | ||
| 32. | New Mexico | Nonprofits should submit the respective federal 990 forms to the state | The 15th day of the 5th month after the end of the organization's fiscal year |
| 33. | New York |
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4½ months after the end of the reporting period |
| 34. | North Carolina |
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The 15th day of the 5th month after the end of the organization's fiscal year |
| 35. | North Dakota | Nonprofits must file Annual renewal along with a copy of IRS Form 990 | September 1st of each year |
| For Unrelated Business - Nonprofits should file signed Form 40 along with a Federal Form 990-T | The 15th day of the 5th month after the end of the organization's fiscal year | ||
| Nonprofits must file an Annual report | February 1 of each year | ||
| 36. | Ohio | Nonprofits should submit the respective federal 990 forms to the state | The 15th day of the 5th month after the end of the organization's fiscal year |
| 37. | Oklahoma | Nonprofits should submit Charity Annual Renewal | The anniversary of the organization’s registration |
| 38. | Oregon | Nonprofits must submit an annual renewal form | Anniversary date of registration |
| For Unrelated Business - Nonprofits must file an Oregon Form OR-20 | The 15th day of the 5th month after the end of the organization's fiscal year | ||
| Nonprofits must file annual report Form CT-12 or Form CT-12F | 4 months and 15 days after the end of the organization's fiscal year | ||
| 39. | Pennsylvania | Nonprofits must file Form BCO-10 along with a copy of IRS Form 990 | The 15th day of the 5th month after the end of the organization's fiscal year |
| Nonprofits must submit the annual report form | June 30th (Starting 2025) | ||
| 40. | Rhode Island | Nonprofits must submit an annual renewal form | Registration anniversary date |
| For Unrelated Business - Nonprofits must file Form RI-1120C with the state instead of Form 990-T | The 15th day of the 3rd month after the end of the organization's fiscal year | ||
| Nonprofits are required to File Annual report | Between February 1st and May 1st each year | ||
| 41. | South Carolina |
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The 15th day of the 5th month after the end of the organization's fiscal year |
| 42. | South Dakota | Nonprofits must file Annual Report | 1st day of the organization’s anniversary month |
| 43. | Tennessee | Nonprofits must renew their charity registration along with the copy of IRS Form 990 | Last day of the 6th month after the end of the organization's accounting year |
| Nonprofits must file an annual report | 1st day of the 4th month following the end of organizations fiscal year | ||
| 44. | Texas | Nonprofits must submit a copy of the respective federal 990 forms to the state | The 15th day of the 5th month after the end of the organization's fiscal year |
| Nonprofits should Submit Form 802 - Periodic Report Nonprofit Corporation | File once in 4 Years | ||
| 45. | Utah | Nonprofits must file an annual report | Anniversary date of the entity |
| For Unrelated Business - Nonprofits must file Form TC-20MC with the state instead of Form 990-T. | The 15th day of the 4th month after the end of the organization's fiscal year | ||
| 46. | Vermont | Nonprofits are required to submit a Biennial Report | Between January 1 and April 1 of every two years |
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For Unrelated Business - Nonprofits must file Form CO-411 |
The 15th day of the 5th month after the end of the organization's fiscal year | ||
| 47. | Virginia | Nonprofits should submit the respective federal 990 forms to the state | The 15th day of the 6th month after the end of the organization's fiscal year |
| 48. | Washington | Nonprofits should submit the respective federal 990 forms to the state. | The 15th day of the 5th month after the end of the organization's fiscal year |
| 49. | West Virginia | Nonprofits must file Annual renewal Form CHR-1 with a copy of IRS FOrm 990 | Anniversary date of registration |
| Nonprofits must file an Annual Report | Between January 1 and June 30 | ||
| 50. | Wisconsin | Nonprofits must file Annual Renewal | July 31st |
| Nonprofits should file annual financial report Form #1943 or Form#1952 or Form #308 | 12 months after the organization’s fiscal year-end | ||
| Nonprofits should file annual report Form 5 | Varies based on the organization | ||
| 51. | Wyoming | Nonprofits must file an Annual Report | 1st day of the anniversary month of formation |