Maine State Filing Requirements
Operating a nonprofit in Maine involves adhering to specific state filing requirements to maintain good standing.
Required Non-Profit Forms
Here are the key forms required for non-profits in Maine, along with links to where you can find them:
| Secretary of State Forms | Attorney General Forms | Department of Revenue Forms | Federal Forms (Required for State Compliance) |
|---|---|---|---|
|
|
State Filing Requirements for Non-Profits
Nonprofits in Maine must fulfil several filing obligations, including initial registration, annual reporting, and adherence to specific regulations.
The primary requirements include:
- Initial Registration
Nonprofits must incorporate and obtain a Certificate of Formation from the Maine Secretary of State - Application for Tax Exemption
After incorporation, organizations seeking 501(c)(3) status must file Form 1023 or 1023-EZ with the IRS. - State Tax Exemption
Once federal exemption is secured, organizations must apply for Maine state tax exemption. - Solicitation Licensing
Nonprofits soliciting contributions from Maine residents may need to register with the Maine Department of Professional and Financial Regulation. - Annual Report
All nonprofit corporations must file an annual report with the Maine Secretary of State.
Tax Exemption Requirements
- Must have 501(c)(3) status from the IRS.
- Apply for a Sales Tax Exemption Certificate from Maine Revenue Services.
- Applications for most property tax exemptions must be delivered to the Assessor's office no later than April 1st.
- Organization must be organized and conducted exclusively for benevolent and charitable purposes.
- Annual reporting may be required depending on revenue.
Filing Deadlines for Non-Profit Forms
Staying on top of filing deadlines is crucial to avoid penalties and maintain your organization's good standing.
Below are the key deadlines for non-profit filings in Maine:
| Secretary of State Deadlines | |
|---|---|
| Articles of Incorporation | Due by June 1st of each year. |
| Application for Reservation of Name | Valid for 120 days from the date of filing |
| Articles of Dissolution | Due after a statement of intent to dissolve has been filed, and the corporation is dissolved upon the effective date of those articles. |
| Attorney General Forms Deadline | |
|---|---|
| Annual Report | Due by June 1st of each year. |
| Department of Revenue Forms | |
|---|---|
| Form ST-7 - Maine Sales and Use Tax Return | Almost always due the 15th day of the month following the reporting period |
| Federal Deadlines | |
|---|---|
| Form 990 Series | Due on the 15th day of the 5th month after the organization's accounting period ends Example: For calendar year organizations, Form 990 is due by May 15 |
| Form 1023/1023-EZ | Must be filed within 27 months of incorporation to receive retroactive exemption to the date of incorporation |
Registration & Annual Filing (Non-Profits)
To operate legally as a non-profit in Maine, the registration process involves several steps:
Initial Registration
1. Incorporation
File Articles of Incorporation ($40 fee) with the Maine Secretary of State
2. Appoint a Registered Agent
You must designate a registered agent located in Maine to receive legal and official documents on behalf of your non-profit. The registered agent must have a physical street address in Maine.
3. Obtain an EIN
Apply for an EIN from the IRS; it’s required for tax filings, banking, and hiring employees.
4. Federal Tax Exemption (IRS)
Obtaining 501(c)(3) status is crucial. File Form 1023 or Form 1023-EZ with the IRS.
5. Register for Charitable Solicitation
If your organization will solicit donations, register with both the Maine Secretary of State and the Maine Attorney General before beginning any fundraising activities.
Annual Filing Requirements
1. Annual Report Filing
File the Annual Report with the Maine Secretary of State by June 1st.
Maintain accurate records and update any changes in your organization's information. If applicable, file any necessary state tax forms.
2. Charitable Solicitation Renewal
Registered charitable organizations must file an annual renewal form with the Attorney General each year. This renewal typically requires updated information about the organization's activities, finances, and board members.
3. Update corporate information as needed
Report any changes to your nonprofit’s name, address, officers, or other corporate details to the state.
4. Maintain Compliance with IRS
File the annual Form 990 series (990, 990-EZ, 990-N, or 990-PF) with the IRS. Failure to do so for three consecutive years can result in automatic revocation of federal tax-exempt status.
