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May 15, 2025.
How to Start a Nonprofit in Alaska:
Registration, Filings, and Annual Reports
From incorporation to annual filings—your step-by-step guide to staying compliant.
Every state has its own requirements for forming and maintaining a nonprofit. In Alaska, the process includes initial registration, tax-exempt applications, and recurring annual filings. Understanding these steps upfront helps ensure your organization remains compliant and in good standing.
Understanding the Basics
Before focusing on Alaska-specific filings, every nonprofit must complete a few foundational steps. These ensure your organization is legally recognized, properly structured, and positioned to apply for tax-exempt status.
Name your organization
Select a name that is distinguishable from other registered entities and follows state naming rules. You can check name availability through the Alaska Secretary of State’s Name Search.
Choose your board of directors
Alaska law requires that a nonprofit corporation be governed by a board of directors. The board must consist of at least three members and is responsible for managing the organization’s affairs. In addition, the corporation must appoint officers, including a president, secretary, and treasurer.
Define your charitable purpose
Your purpose must align with IRS requirements for tax-exempt status—commonly charitable, educational, religious, or scientific. It must serve the public rather than private individuals or political interests. A clear purpose statement is essential for both incorporation and federal exemption applications.
Appoint a registered agent
A registered agent receives official communications, such as legal notices and government filings, on behalf of your nonprofit. This can be an individual or a business entity, but they must be based in Alaska or authorized to operate there.
How to register a nonprofit in the state of Alaska?
You’ll need to take the formal steps that establish your nonprofit as a recognized entity in Alaska:
File Articles of Incorporation with the Alaska Secretary of State
To register your nonprofit in Alaska, you must submit the organization's name and Articles of Incorporation to the Alaska Secretary of State.
There is no specific deadline; however, the form should be filed before commencing legal operations or applying for tax exemption.
Filing Methods
- Online: Submit via the Alaska Secretary of State's online portal..
- Mail: Send the completed form to the Secretary of State's office.
State of Alaska Division of Corporations,
Business and Professional Licensing
CORPORATIONS SECTION
PO Box 110806
Juneau, AK 99811-0806
| Form | Fee | Filing Method |
|---|---|---|
|
$50 |
Paper filing and e-file options are available. |
Apply for an Employer Identification Number (EIN)
Nonprofit organizations are required to obtain an Employer Identification Number (EIN) from the IRS. This will serve as the organization's federal tax identification number and is essential for conducting legal and financial activities.
Although there is no specific deadline to apply, it is recommended to obtain an EIN as early as possible, as it is necessary for opening a bank account, applying for tax-exempt status, and filing required forms with the IRS.
| Form | Fee | Filing Method |
|---|---|---|
|
Form SS-4 (Application for Employer Identification Number (EIN)) |
Free |
Online via IRS EIN Assistant |
Hold your organizational meeting and adopt bylaws
After incorporation, your nonprofit must hold its initial organizational meeting to establish governance and ensure legal compliance
Make sure the following points are addressed during the meeting
- Approve the bylaws - These outline how your nonprofit will operate (e.g., meetings, voting, officer roles). .
- Elect governing bodies - Typically includes President, Secretary, and Treasurer.
- Adopt policies - Such as a conflict-of-interest policy, required for 501(c)(3) status.
- Authorize filings - Approve resolutions to apply for IRS and state tax exemptions.
How to apply for tax exemption and solicitation in Alaska?
To operate legally in Alaska, nonprofit organizations must meet both tax exemption and charitable solicitation requirements. Here's a streamlined process for applying for both:
Federal tax exemption
To obtain a state tax exemption, your nonprofit must first apply to the IRS. The required forms depend on the size and type of your organization:
- Form 1023: For Section 501(c)(3) organizations with gross receipts over $50,000 or total assets over $250,000.
- Form 1023-EZ: Also applies to Section 501(c)(3) organizations–typically smaller nonprofits with gross receipts of $50,000 or less and assets under $250,000.
- Form 1024 or 1024-A: Organizations seeking tax-exemption under IRS sections other than 501(c)(3).
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
IRS Form 1023 or 1023-EZ (For Section 501(c)(3) organizations) |
Within 27 months of forming the organization. |
Varies from $275 to $600 |
Online via Pay.gov |
|
IRS Form 1024 or 1024-A (For other organizations) |
State tax exemption
Once your nonprofit obtains federal tax-exempt status, it is automatically exempt from Alaska state income tax. You do not need to file a separate application for income tax exemption.
Charitable organization registration
Alaska law mandates that nonprofit corporations must file a Charitable Organization Registration with the state before starting solicitation.
What are the annual tax filing requirements for nonprofits in Alaska?
Nonprofits in Alaska must comply with both federal and state filing requirements to maintain their tax-exempt status and remain in good standing. Here's an overview of the key filing obligations:
Federal tax filing (IRS)
Even though your nonprofit may be exempt from paying federal income taxes under Section 501(c)(3), it still has annual filing requirements with the IRS:
-
Forms: The organization must file 990 series forms annually to stay compliant.
- Form 990-N: For smaller organizations with gross receipts $50,000 or less.
- Form 990-EZ: For organizations with gross receipts under $200,000 and total assets under $500,000.
- Form 990: For organizations with gross receipts ≥ $200,000 and total assets ≥ $500,000.
- Form 990-PF: For private foundations.
- Form 990-T: For organizations with any unrelated business income (UBI) of $1,000 or more.
- Due Date: The return is due on the 15th day of the 5th month after the fiscal year ends (for example, May 15 for a December 31 year-end).
- Filing Method: The IRS mandates e-filing for these forms.
Alaska State Tax Filing
While Alaska does not require a separate annual state income tax return for nonprofit organizations that are federally exempt, there are other important filings:
-
Annual Renewal:
- The State of Alaska mandates that nonprofits renew their registration annually with the Alaska Department of Law.
- Due Date: In Alaska, charitable organizations are generally required to renew annually, on September 1st of every year, with the Department of Law.
-
Filing Methods:
You can file your annual renewal electronically through the online portal provided by the State of Alaska Department of Law.
-
Biennial Report:
- The State of Alaska requires nonprofits to file a biennial report with the Alaska Department of Law, along with a filing fee of $40.
- Due Date: The due date to file the biennial report is on or before January 2nd of every second year.
-
Biennial Report:
You can file your biennial report electronically through the online portal provided by the Alaska Division of Corporations, Business and Professional Licensing.
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Frequently Asked Questions
Does Alaska have a state income tax exemption?
No. Alaska has no state income tax, so nonprofits don’t need to apply for a separate exemption. Once federal tax-exempt status is granted, no additional state filing is required.
How many directors are required for a nonprofit in Alaska?
At least three directors are required. The board manages the nonprofit’s affairs and ensures compliance with its mission and state laws.
What is a registered agent, and do I need one?
Yes. Every Alaska nonprofit must have a registered agent with a physical address in Alaska to receive official documents.
Can I change my registered agent or address later?
Yes. You can update this information anytime through the Alaska Corporations online filing portal.