District of Columbia State Filing Requirements
The DC state requires non-profits operating within its jurisdiction to comply with specific filing requirements to maintain their
tax-exempt status and legal standing.
Required Non-profit Forms
Non-profits in Connecticut must complete several forms as part of their compliance obligations.
Below are the key forms, along with links for easy access:
| Department of Licensing and Consumer Protection (DLCP) Forms: | Tax Forms | IRS Forms (for Federal Tax Exemption) |
|---|---|---|
|
|
|
State Filing Requirements for Non-Profits
Nonprofits in D.C. are primarily regulated by the District of Columbia Department of Licensing and Consumer Protection (DLCP) and the Office of Tax and Revenue (OTR).
This ensures that organizations maintain their tax-exempt status and adhere to the District’s legal and financial regulations. Filing includes submitting tax forms, annual reports, and renewing registrations.
Key filing requirements include
- Initial Registration
Organizations must register with the Department of Consumer and Regulatory Affairs (DCRA) before conducting activities in DC. - Basic Business License (BBL)
Most non-profits need to obtain a BBL, even if they don't engage in commercial activities. - Filing biennial reports with the DLCP
This keeps the District updated on the organization's activities and status. - Certificate of Good Standing
Organizations must maintain current status with DCRA and may need to provide this certificate for various purposes. - Annual Reports
All registered non-profits must file annual reports with the DCRA. - Charitable Registration
Organizations intending to solicit donations must register with the Office of Tax and Revenue (OTR) in the District of Columbia.
Tax Exemption Requirements
- Apply for DC tax exemption using Form FR-164 after obtaining IRS determination letter.
- Must register with the DC Department of Consumer and Regulatory Affairs (DCRA).
- Charitable solicitation registration required with DC Department of Licensing and Consumer Protection.
- File biennial reports and renew licenses as needed.
- Apply separately for DC sales and use tax exemption.
Filing Deadlines for Non-Profit Forms
Timely submission of forms is crucial to avoid penalties. Below are the key deadlines for non-profit filings in the District of Columbia:
| Form | Deadline |
|---|---|
| Articles of Incorporation (Form DNP-1) | Must be filed before establishing a non-profit entity. |
| Biennial Report (Form BRA-25) | Due every two years on April 1st following incorporation. |
| Charity Registration | Must be filed before soliciting any contributions. |
| Form FR-164 | Due by May 15th (organizations following calendar year) |
| Form FP-31, Personal Property Tax Return | Due by July 31st |
| Tax Registration (Form FR-500) | Must be submitted as a one-time filing upon establishment. |
| Federal Form 990 | Due by the 15th day of the fifth month following the close of the organization's accounting period. |
Registration & Annual Filing (Non-Profits)
Initial Registration
1. File Articles of Incorporation:
To operate legally as a non-profit in the District of Columbia, organizations must register with the DCRA by submitting their Articles of Incorporation (Form DNP-1) along with an $80 filing fee.
2. Complete Charitable Organization Registration: If applicable, complete the registration online with the OTR.
3. Get an EIN Apply for an Employer Identification Number from the IRS.
4. Write Bylaws Draft bylaws outlining how your nonprofit will operate.
5. Apply for 501(c)(3) Status: File IRS Form 1023 or 1023-EZ for federal tax exemption.
Annual Filing Requirements
Failure to file these can result in penalties, including administrative dissolution or loss of tax-exempt status.
