To maintain your 501(c)(3) Nonprofit Public Charity in good standing in Maine, follow this advice.
In order to keep a 501(c)(3) nonprofit company in Maine, you must:
A. Exemption from state income taxes
Once you obtain the IRS 501(c) decision letter, your organisation will be immediately excluded from paying corporation income taxes.
B. Exemption from state sales tax
Fill out the necessary form on the Maine Revenue Services website to apply for a sales tax exemption.
A. Federal Annual Returns
The IRS requires most tax-exempt charitable organisations to submit an annual return (Check the IRS website for a list of exceptions).
An organization’s yearly gross receipts dictate which form should be utilised to submit the annual federal return.
The IRS defines ‘gross receipt’ as “the total sums the organisation received from all sources throughout its yearly accounting period, before deducting any expenditures or expenses.”
If you have any concerns, please contact the IRS at
For example, if the fiscal year closes on December 31st, the form 990 is due on May 15th.
NOTE: If an organisation fails to complete Form 990 for three years in a row, it will lose its tax-exempt status.
B. Unrelated Business Profits
If an organisation earns more than $1,000 from a trade or company that is unrelated to the organization’s declared purpose, it must submit Form 990-T to pay taxes on that revenue.
If your organisation anticipates to pay $500 or more in unrelated business income taxes for the year, you must pay a quarterly estimated tax on the unrelated business income using Form 990-W.
Any incorporated nonprofit must have a registered agent with a Maine office address. If you change your registered agent or their office address, you must submit a State of Appointment or Change form with the Secretary of State so that your Articles of Incorporation may be changed. Use Form MNPCA-3-CRA if you have a business registered agent. Use Form MNPCA-3-NCRA if you have a noncommercial agency.
Your company may be terminated if you fail to inform the Secretary of State of this change.
Nonprofits in Maine are required to file an annual report to the Maine Secretary of State by June 1. You have the option of completing your yearly report online.
Failure to submit the required reports may result in the termination of your company.
Depending on the nature of your organisation and the activities you want to conduct, you may require the following licences and/or permissions to function legally:
Typically, charitable Maine NGOs must register with the Maine Professional & Financial Regulation department. The application and renewal forms are available on their website. On their website, you may download a paper copy of the application form or the needed Annual Fundraising Activity Report.
If your organisation will have workers of any type, you must register with both the Departments of Health and Human Services and Labor.
Online registration with the Department of Health and Human Services is available. You may also find contact information for your local workforce commission.
Register for an unemployment tax account with the Department of Labor online.
To comply with federal requirements governing 501(c)(3) organisations, you must make the following papers available to any member of the public who wants them:
Your company is NOT required to share the following papers or information with the general public: