1
Nonprofit organizations may operate as unincorporated entities, but incorporation offers a number of benefits, including limitation of
liabilities, formalized governance and continuity of operations.
2
This is the deadline for an organization using the calendar year as its fiscal year. The form is due the 15th day of the 5th month after the
end of an organization’s fiscal year.
3
Lobbying is legal for charitable nonprofits (learn more at www.ndano.org). Lobbyist registration may be filed at any time within
the July 1–June 30 registration period but must be submitted prior to an individual undertaking any lobbying activity.
4
A Charitable Organization Registration Statement must be filed before a charitable organization may solicit contributions in North Dakota.
In order to issue gift annuities, charities must be awarded a Certificate of Exemption by the North Dakota Insurance Department and then
must file an annual audited Financial Statement within 15 days of the Financial Statement’s preparation.
CHECKLIST of Recurring
Deadlines for North Dakota’s
Charitable 501(c)(3) Nonprofits
Annual IRS Filing Form to File
Gross receipts normally ≤ $50,000 990-N
Gross receipts < $200,000 and total assets < $500,000 990-EZ or 990
Gross receipts ≥ $200,000 or total assets ≥ $500,000 990
Private foundation 990-PF
STAYING EXEMPT & RETAINING YOUR NONPROFIT CORPORATION STATUS IN NORTH DAKOTA
More detailed information is available in the online publication from the North Dakota Secretary of
State entitled “How to Begin and Maintain a Nonprofit Corporation in the State of North Dakota.”
An electronic version of this checklist with links to entity websites
and forms is available on the NDANO website at www.ndano.org.
Checklist for Nonprofits with Employees
This checklist was developed by NDANO, the
statewide membership association advancing
nonprofit organizations through advocacy and
public policy, education and training, resources
and research, cost-saving programs, and
networking and leadership.
PO Box 1091 • Bismarck, ND 58502
Phone: (701) 258-9101 • Toll Free: (888) 396-3266
offi[email protected] • www.ndano.org
Made possible
with support from
© NDANO 2022
DATE TASK ENTITY
February 1 Nonprofit Corporation Annual Report
1
N.D. Secretary of State
February 1 Application for Property Tax Exemption Local Assessor’s Office
May 15
2
Form 990, 990-EZ, 990-PF and 990-N IRS
July 1 Lobbyist Registration
3
N.D. Secretary of State
August 1 Lobbyist Expenditure Report N.D. Secretary of State
September 1 Charitable Organization Annual Report
4
N.D. Secretary of State
Checklist for Nonprofits
with Employees
DATE TASK ENTITY
January 31
State Annual Income Tax
Withholding Return
N.D. Tax Department
January 31
Employer’s Annual Federal
Unemployment (FUTA) Tax Return
IRS
January 31
Employer’s Annual Federal
Tax Return
IRS
January 31
Annual Return of Withheld
Federal Income Tax
IRS
January 31
Form W-2, Wage and Tax State-
ment, and Form W-3, Transmittal
of Wage and Tax Statement
Social Security Administration
January 31
Form 1099 (when reporting
non-employee compensation
payments in box 7)
IRS
January 31
State Transmittal of Wage
and Tax Statement
N.D. Tax Department
Quarterly (April 30, July 31,
October 31 & January 31)
State Quarterly Income Tax
Withholding Return
N.D. Tax Department
Quarterly (April 30, July 31,
October 31 & January 31)
Employer’s Quarterly Federal
Tax Return
IRS
February 28
For Paper Filing: Form 1099
(without box 7 entries)
IRS
March 31
Reciprocity Exemption from
Withholding Form for Qualifying
Minn. and Mont. Residents
Working in N.D.
N.D. Tax Department
March 31
For Electronic Filing: Form 1099
(without box 7 entries)
IRS
Quarterly
Unemployment Insurance
Employer’s Contribution
and Wage Report
5
Job Service North Dakota
December 1
Deadline for Changing
Unemployment Insurance
Payment Method
6
Job Service North Dakota
Annually
Workers Compensation
Insurance Payroll Report
N.D. Workforce Safety
and Insurance
5
Nonprofit organizations with 501(c)(3) status are liable for unemployment insurance if they employ four or more workers during 20
different weeks in a calendar year. An initial Report to Determine Liability must be filed within 20 days after first meeting the criteria.
6
Charitable nonprofits have the option of financing benefits by reimbursement rather than the payment of taxes.
STAYING EXEMPT & RETAINING YOUR NONPROFIT CORPORATION STATUS IN NORTH DAKOTA
