District of Columbia Nonprofits Registration, Tax Exemption, and Biennial Report Filing Requirements
District of Columbia Nonprofits - A Guide to Registration and Tax Compliance
Understanding the guidelines and requirements set by the relevant state agency is essential for successfully establishing and operating a nonprofit organization.
Here, you can find how to start and register a nonprofit in the District of Columbia, obtain tax-exempt status, understand the biennial report filing requirements for nonprofits in the state, and more.
| Requirements |
Registration
|
Annual Filing
|
||
|---|---|---|---|---|
| With the State of District of Columbia | With the Department of Licensing and Consumer Protection | Charity Biennial Renewal | Biennial Report | |
Required Forms |
Charitable Solicitation | Charity Renewal |
Form BRA-25 - Two-Year Report for Domestic & Foreign |
|
Due Date |
Before establishing a Nonprofit entity |
Before soliciting any contributions within the state. | Every two years the anniversary month end. | April 1st of each 2nd calendar year thereafter. |
Filing Fee |
$80 | $412.50 | $412.50 | $80 |
Frequently Asked Questions
How to Start a Nonprofit in the District of Columbia?
You must follow these registration procedures to start a nonprofit in the District of Columbia.
Articles of Incorporation Registration:
To register your nonprofit in the District of Columbia, you must submit the organization's name and Articles of Incorporation to the Department of Licensing and Consumer Protection.
Typically, this submission must include the following information:
- Corporation name
- State whether the corporation will have members
- Registered Agent’s name and address in the District of Columbia
- Name and address of Incorporator
In addition to these details, you must pay the incorporation filing fee of $80.
Charitable Solicitation Registration:
District of Columbia law mandates that nonprofit corporations must file a charitable solicitation form electronically with the state before starting solicitation and pay a registration fee of $412.50.
How do you obtain tax-exempt status from the State of District of Columbia?
District of Columbia law requires nonprofit organizations to file Form FR-164 - (Application of Exemption) with District of Columbia Office of Tax and Revenue in order to obtain an exemption from the DC Franchise Tax, DC Sales Tax or DC Personal Property Tax.
What are the annual filing requirements for nonprofits in the District of Columbia?
Charity Renewal:
The State of District of Columbia mandates that nonprofits renew their registration biennial with the District of Columbia Department of Licensing and Consumer Protection.
Form BRA-25:
The District of Columbia also requires nonprofits to file Form BRA-25 biennially with the Department of Licensing and Consumer Protection.
When is the deadline for charity Renewal and Form BRA-25?
Charity Renewal:
The charity renewal with the District of Columbia Department of Licensing and Consumer Protection is due biennially at the end of the registered
anniversary month.
Form BRA-25:
The deadline to file the first biennial report, Form BRA-25, with the Department of Licensing and Consumer Protection is April 1st of the year following the calendar year in which the organization is registered. Subsequent reports will be filed on April 1st of every two years.
Are there any penalties for late filing Form BRA-25?
Yes, If the biennial report is not filed within the due date, the organization will be subjected to a penalty of $50 as a late filing fee.
How do I file a charity renewal and biennial report form with the District of Columbia?
Charity Renewal:
Nonprofit organizations can file their charity renewal electronically through the DC Business Portal provided by the state of the District of Columbia.
Form BRA-25:
A biennial report can be filed either electronically or on paper or in person with the state of the District of Columbia.
- You can file electronically through the online portal provided by the District of Columbia.
- If not, you can complete the form and mail it to the address shown below:
Department of Licensing and Consumer Protection,
Corporations Division,
PO Box 92300,
Washington, DC 20090.
-
You can also file Form BRA-25 in person by visiting the Business License Center:
Business License Center,
1100 4th St., SW, 2nd Floor,
Washington, DC 20024.
Article Sources:
- Articles of Incorporation
- Form BRA-25 - Biennial Report
- Form FR-164 - Application of Exemption
- DC Business Portal