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How to Start a Nonprofit in New Jersey: 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 New Jersey, 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 New Jersey-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. Checking availability through the Secretary of State helps avoid delays in the registration process. New Jersey Department of the Treasury.
Choose your board of directors
New Jersey nonprofits must have at least three directors. While state law doesn’t require specific officer titles, most nonprofits appoint a president, secretary, and treasurer. For 501(c)(3) status, the IRS also requires three unrelated directors. Officers may hold multiple roles if permitted by the bylaws.
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 New jersey or authorized to operate there.
How to register a nonprofit in the state of New Jersey?
You’ll need to take the formal steps that establish your nonprofit as a recognized entity in New Jersey:
File Articles of Incorporation with the New Jersey Division of Revenue
To legally establish a nonprofit corporation in New Jersey, you must file the Form NJ-REG with the New jersey Division of Revenue and Enterprise Services (DORES). 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 New Jersey state portal.
- Mail: Send the completed form to the NJ Division of Revenue.
New Jersey Division of Revenue and Enterprise
Services (DORES)
P.O. Box 308
Trenton, NJ 08646
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
Form NJ-REG |
No specific due date, file before starting the organization |
$75 |
Mail or |
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.
Note: Document all decisions in meeting minutes, signed by the secretary.
How to apply for tax exemption and solicitation in New Jersey?
To operate legally in New Jersey, 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 with 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 a nonprofit receives federal tax-exempt status from the IRS, it must file Form REG-1E to apply for New Jersey state tax exemptions.
| Form | Due Date | Fee | Filing Method |
|---|---|---|---|
|
Form REG-1E |
Within 6 months of receiving federal tax-exempt status |
No fee |
Charitable organization registration
Before you can solicit donations in New Jersey, you must register with the Charities Registration and Investigation Section. This ensures your nonprofit complies with New Jersey fundraising laws and is trustworthy to potential donors.
The organizations can use one of the following forms:
- Form CRI-150-I: Filed by organizations whose gross contributions are equal to or greater than $25,000
- Form CRI-200: Filed by organizations whose gross contributions do not exceed $25,000 for the completed fiscal year.
-
Filing Methods:
- Online: Submit through the New Jersey Attorney General’s online portal.
- Mail: Send the completed form to the New Jersey Attorney General
New Jersey Office of the Attorney General
Division of Consumer Affairs
Office of Consumer Protection
Charities Registration Section
124 Halsey Street, 7th Floor, P.O. Box 45021
Newark, NJ 07101
| Form | Due Date | Fee | Filing Method |
|---|---|---|---|
|
Within six months after the end of your fiscal year. |
$30 |
Mail or | |
$60 - $250 |
What are the annual tax filing requirements for nonprofits in New Jersey?
Nonprofits in New Jersey 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.
New Jersey State Tax Filing
While New Jersey does not require a separate annual state income tax return for nonprofit organizations that are federally exempt, there are other important filings:
Annual Registration Renewal
-
Form CRI-300R:
Organizations that have Gross Contributions equal to or greater than $25,000 should file Form CRI-300R along with signatures from two officers, and a copy of IRS Form 990/990-EZ (if applicable) to renew their registration. - Due Date: Within six months after the end of the organization’s fiscal year
-
Filing Methods:
- Online: Submit through the New Jersey Attorney General’s Charities Registration portal.
- Mail: Send the completed form to the Office of the New Jersey Attorney General
New Jersey Office of the Attorney General
Division of Consumer Affairs
Office of Consumer Protection
Charities Registration Section
124 Halsey Street, 7th Floor, P.O. Box 45021
Newark, NJ 07101
-
Form CRI-200
Organizations that have Gross Contributions not exceeding $25,000 for the completed fiscal year should file Form CRI-200 with signatures from two officers, and a copy of IRS Form 990/990-EZ (if applicable) to renew their registration.
- Due Date: Within six months after the end of the organization’s fiscal year
-
Filing Method:
- Online: Submit through the New Jersey Attorney General’s Charities Registration portal.
-
Mail: Send the completed form to the Office of the New Jersey Attorney General
New Jersey Office of the Attorney General
Division of Consumer Affairs
Office of Consumer Protection
Charities Registration Section
124 Halsey Street, 7th Floor, P.O. Box 45021
Newark, NJ 07101
-
Unrelated Business Income (Form CBT-100)
To report and pay New Jersey Corporation Business Tax (CBT) on unrelated business income earned by exempt organizations (income not related to their tax-exempt purpose) through Form CBT-100.
-
Due Date:
15th day of the 5th month after the end of the organization’s tax year.
-
Filing Method:
- Online: Submit through the New Jersey Division of Taxation's Online portal.
Ready to e-file the 990 Form with the IRS?
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Frequently Asked Questions
How do I apply for a sales and use tax exemption?
By submitting Form REG-1E and any required documentation to the New Jersey Division of Taxation, if approved, you’ll get the ST-5 Exempt Organization Certificate.
What happens if my nonprofit fails to file the Annual Report with NJ?
If you miss filing for two consecutive years, your corporate status (charter) can be revoked.
Are there penalties for failing to renew charity registration?
Yes. New Jersey imposes penalties if you fail to renew. Also, failure to comply may result in revocation of registration, loss of ability to solicit, etc.