Tax 990

Delaware Nonprofits
Registration, Tax Exemption, and Annual Report Filing Requirements

Delaware Nonprofits - A Guide to Registration and Tax Compliance

Understanding the guidelines and requirements set by the relevant state agency is essential for successfully establishing and operating a nonprofit organization.

Here, you can find how to start and register a nonprofit in Delaware, obtain tax-exempt status, understand the annual report filing requirements for nonprofits in the
state, and more.

Requirements Registration Registration Annual Filing Annual Filing
Required Forms

Required Forms

Certificate of Incorporation for
Exempt Corporation
Annual Report
Due Date

Due Date

Before establishing a Nonprofit entity March 1 of each year
Filing Fee

Filing Fee

$109 $25

Frequently Asked Questions

1

How to Start a Nonprofit in Delaware?

To start a nonprofit in the state of Delaware, you must follow these registration procedures.

Articles of Incorporation Registration:

To register your nonprofit in Delaware, you must submit the organization's name and Certificate of Incorporation for Exempt Corporation to the Delaware
Division of Corporations

Typically, this submission must include the following information:

  • Name of the Corporation
  • Purpose of the corporation
  • Name and mailing address of the incorporator

In addition to these details, you must pay the incorporation filing fee of $109 and include $9.00 for each additional page.


2

How do you Obtain Tax-Exempt Status from the State of Delaware?

If your nonprofit has filed Form 1023/1024 and obtained 501(c) tax-exempt status from the IRS, your organization will automatically qualify as tax-exempt with the State of Delaware as well.


3

What are the Annual Filing Requirements for Nonprofits in Delaware?

Annual Report:

The State of Delaware requires nonprofits to submit an Annual Report with the Delaware Division of Corporations, along with a filing fee of $25.


4

When is the deadline for submitting the annual report to the state of Delaware?

The deadline to file the annual report with the Delaware Division of Corporations is March 1 of each year following the calendar year in which their Certificate of Incorporation becomes effective.


5

Are there any penalties for not filing an annual report?

Yes, if the organization fails to file the report with the required franchise taxes will be subjected to a penalty of $200.00 + 1.5% interest per month on
tax and penalty.


6

How do I file an annual report with the state of Delaware?

You can file your annual filings electronically through the online portal provided by the Delaware Division of Corporations.


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