Tax 990

New Jersey Nonprofits - Registration, Tax Exemption, and Annual Report Filing Requirements

New Jersey Nonprofits - A Guide to Registration and Tax Compliance

In order to start and operate a nonprofit organization successfully, it’s important that you have a clear understanding of the guidelines and requirements established by the respective state agency.

Here, you can find out how to start and register a nonprofit organization in New Jersey, including obtaining tax-exempt status and the annual filing requirements, due dates, and penalties.

Requirements Registration Registration Annual Filing Annual Filing
With State of New Jersey With The Attorney General Charity Annual Renewal Annual Report
Required Forms

Required Forms

Online Registration Form CRI-150-I Form CRI-200 Form CRI-300R & With IRS 990 Copy Online Portal
Due Date

Due Date

Within 60 days of submitting the Public Records Filing $0-250 (depending on gross contributions) Due within six (6) months after its fiscal year-end. Annually by the end of the month prior to the registration anniversary month.
Filing Fee

Filing Fee

$75 N/A N/A $30

Frequently Asked Questions

1

How to Start a Nonprofit in New Jersey?

To start a nonprofit in the State of New Jersey, you must follow these registration procedures.

Registration with the New Jersey Department of Revenue:

To register your non-profit organization in New Jersey, you must file a certificate of incorporation with the New Jersey Department of Revenue.

Typically, this submission should include the following information:

  • EIN of the organization
  • Entity ID
  • Business Data
  • Name and Address of the organization

In addition to these details, you must pay the filing fee of $75.

Registration with the Charities Registration and Investigation Section:

The state of New Jersey mandates that any nonprofit organizations that may be involved in solicitations must register as a charitable organization with the Charities Registration and Investigation Section, before engaging in solicitation activities. 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 not exceeding $25,000 for the completed fiscal year.

2

How do you obtain tax-exempt status from the State of New Jersey?

New Jersey law requires nonprofit organizations to file REG-1E- (Application for Exempt Organization Certificate (Form ST-5) with the New Jersey Department of Revenue to obtain a tax exemption.

The nonprofits are eligible to apply for exemption only if they meet the following criteria:

  • Organization has obtained 501(c)(3) exempt status from the IRS
  • The organization is a volunteer fire company, rescue, ambulance, first aid, or emergency company or squad
  • Veterans, National Guard or Marine Corps post, association, or organization, or affiliated auxiliaries/societies
  • Local chapter of the Red Cross
  • PTA, PTO, or booster club
  • Church or religious organization
  • New Jersey private school
  • Private or public school from states other than New Jersey.

3

What are the annual filing requirements for nonprofits in the state of New Jersey?

Annual Renewal:

  • Long-Form Initial Registration: Charitable organizations that have Gross Contributions equal to or greater than $25,000 should file Form CRI-300R along with the IRS Form 990 annually to renew their registration.
  • Short Form Registration:Charity organizations that have Gross Contributions not exceeding $25,000 for the completed fiscal year should file Form CRI-200 to renew their registration.

4

When is the deadline for charitable organizations' annual filings?

The deadline to complete annual renewal with the state of New Jersey is within six months after the end of the organization’s fiscal year ends.

This means that for organizations following the calendar tax year, the annual filing deadline is June 30.


5

Are there any penalties for failing to complete annual renewal with New Jersey?

Yes! If the nonprofit organization fails to complete its annual registration renewal, the state of New Jersey will impose a late Filing Penalty of $25.


6

How do I file my organization’s annual renewal and annual report with New Jersey?

Annual Renewal:

Renewal Forms can be filed electronically through the online portal provided by the New Jersey Consumer Affairs.

You can also mail the completed Forms to the below address:

location-map
New Jersey Division of Consumer Affairs
Charities Registration & Investigation Section
P.O. Box 45021
Newark, NJ 07101

Annual Report:

Nonprofit organizations must submit their annual report to the New Jersey Division of Corporation through their online portal, https://www.nj.gov/treasury/revenue/.


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