State Annual Filing Requirements

Non-profit corporations must file an annual report each year with the Department of Sate during the corporation’s “anniversary month.” If it is not filed, the Secretary of State will involuntarily dissolve the corporation. Having your corporate status lapse means losing your 501(c)(3) status, since the status is granted to the corporation.

In addition to the annual report described above, there are several other state registrations and Corporate Tax Returns that may need to be filed. Most organizations that solicit funds from the general public must complete a charitable solicitation registration. Most organizations that maintain any funds for charitable purposes must register as a “Charitable Trust.” Some organizations may owe State Business and Occupations tax. [Ask the your Department of Revenue for details – ]

The IRS is not the only agency that collects payroll taxes. Your state may have Employment, security and state unemployment taxes.