Basic Filing & Reporting Requirements for Non-Profits

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Following is a sampling of the more common filing and reporting requirements for New Jersey non-profits and 501(c)(3) organizations. This is not a complete list and does not constitute legal advice or a legal opinion.  For answers to specific questions concerning your situation, you should consult a knowledgeable attorney or accountant who can advise you regarding your particular circumstances.

FEDERAL

IRS

Form 990 information return - Most 501(c)(3) organizations, except churches, must file the appropriate version of Form 990 annually.  Repeated failure to file can result in automatic revocation of your organization's tax-exempt status. Exempt organizations must also make their Form 990 information returns available to the public.  See IRS Form 990 Resources and Tools for Exempt Organizations.  

Lobbying - If your organization lobbies on legislation (federal, state or local), you'll need to track your lobbying activities and/or expenses for reporting purposes. See the Center's article, Non-Profits CAN Lobby!

Employment Related - Non-profit employers are subject to withholding taxes and a wide array of laws and regulations that are applicable to other employers. Federal and State withholding payments may be made monthly or quarterly depending upon the size of your payroll. www.irs.gov/businesses/small/article/0,,id=99194,00.html. See also Hiring, Firing and Risk Management: Employment Law for New Jersey Nonprofits .

NEW JERSEY

Annual Report - Non-profit corporations must file an annual report with the New Jersey Department of Treasury, Division of Revenue.  This report must be filed, and the filing fee paid, online. www.state.nj.us/treasury/revenue

Charities Registration - Most organizations must file an annual registration form and financial report with the Attorney General's Office of Charities Registration and Investigation at least 10 days before fundraising activity begins. If you raise less than $10,000 (gross) in contributions and do not use a paid fund raiser (other than your own employees), you may be exempt from registration but may choose to register voluntarily. www.njconsumeraffairs.gov/charities  
[Center members can request a FREE summary of New Jersey's charitable fund raising law. Contact our office for a copy.] 

Employment Filings and Taxes -- Non-profit organizations with employees may be required to file reports with the New Jersey Department of Labor.  For more information see http://lwd.state.nj.us/labor/ea/ea_index.html. See also Hiring, Firing and Risk Management: Employment Law for New Jersey Nonprofits.

Raffle, Bingo, or other Gaming  - Most non-profit organizations planning to conduct games of chance must register with the Legalized Games of Chance Control Commission (LGCCC).  The registration is good for two years. A license must be obtained from the municipality in which the nonprofit is located or in which the activity will take place. www.state.nj.us/lps/ca/lgccc.htm

 

REMINDER: Non-profits are subject to a wide array of filing, reporting, disclosure, tax compliance and other requirements in addition to the more common requirements listed above. For more information, consult the resources at left or check with the IRS, State of New Jersey, your attorney or accountant, or contact the Center.