Follow this instructions to maintain your 501(c)(3) Nonprofit Public Charity in Nebraska in good standing.

In order to keep a 501(c)(3) nonprofit company in Nebraska, you must:

Legal Help CTA

A. Exemption from State Income Tax

Once you obtain your 501(c) decision letter from the IRS, your organisation will be immediately exempt from corporate income taxes in Nebraska.

B. Exemption from state sales tax

Fill out Form 4, Nebraska Exemption Application for Sales and Use Tax, 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

Step 1 of 2
Unlock complimentary case assessments, project assistance, document review, and other essential legal services
Generis Global

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 charity that has formed must have a registered agent with a Nebraska office location. If you change your registered agent or their office address, you must submit a Change of Registered Agent/Office form with the Secretary of State so that your Articles of Incorporation may be revised.

Your company may be terminated if you fail to inform the Secretary of State of this change.

Every odd-numbered year, the Nebraska Secretary of State requires all organisations to file a biennial report, which is due on April 1st. You may submit your biennial report online or by mail; for more information, see the Secretary of State’s website.

Failure to submit the required reports may result in the termination of your company.

Nebraska does not provide business permits or licences at the state level. Check with your city or county clerk to see whether you need to apply for any local licences or permits.

Nonprofits in Nebraska that want to organise charity-based gaming (bingo, raffles, pickle cards) must first register with the Nebraska Department of Revenue’s Charitable Gaming Division. The registration forms are available on their website.

137 NW 17th Street PO Box 94855 Lincoln, NE 68509-4855 Nebraska Department of Revenue Charitable Gaming Division

877-564-1315 or (402) 471-5937 FAX: (402) 471-5600

If your organisation intends to hire people, you must register with the Nebraska Department of Labor in order to get an Unemployment Insurance Account Number.

Registration is simple and may be done online. On the Department of Labor’s website, you may also find contact information for your local workforce commission.

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:

Legal Help CTA

Whether for a quick question or a full legal strategy, we’ve got you covered.
Expert Attorneys on Demand!
Request Free Proposals
Expert Attorneys on Demand
Whether for a quick question or a full legal strategy, we’ve got you covered.
Request Free Proposals
Request Legal Assistance
Whether for a quick question or a full legal strategy, we’ve got you covered.
Expert Attorneys on Demand!
Request Free Proposals
Expert Attorneys on Demand
Whether for a quick question or a full legal strategy, we’ve got you covered.
Request Free Proposals