Alabama Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Alabama. If you are looking to form nonprofit in Alabama, please visit our Start Your Alabama Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Alabama. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

By the 15th day of the 5th month following the end of the taxable year.  For most organizations, the tax year ends December 31 so the Form 990 is due May 15.

2 File Alabama Corporate Tax Exemption Renewals

Not required



There is no renewal requirement for Alabama corporate income tax exemption.

More information: Alabama Department of Revenue
3 File Alabama Sales Tax Exemption Renewals
Agency:Alabama Department of Revenue
Due:

Most certificates are renewed annually.

Notes:

The exact date of renewal is found on the current exemption certificate.

4 File Alabama Annual Report

Not required



No annual report is required for a domestic or foreign Alabama nonprofit corporation with a 501 (c) exemption. However, Alabama nonprofits must file charitable registration with the Attorney General.

5 Renew the Charitable Solicitation Registration

Alabama Charitable Organization Registration

Agency:Alabama Attorney General - Consumer Interest Division
Law:

Alabama Code § 13A-9-71

Foreign Qualification is Prerequisite:No
Registered Agent (Special Agency) Required?No

One-Time Exemption Registration

Exemption Eligible Organizations:
  • Charities that do not intent to solicit and receive and do not actually receive more than $25,000 in contributions during a fical year and do not use professional fundraisers
  • Educational institutions and their authorized and related foundations
  • Religious organizations
  • Political organizations
  • Fraternal, patriotic, benevolent, social, educational, alumni, health care foundation, historical, and civil rights organizations, including fraternities and sororities and any auxiliaries associated with any such organizations
  • Civic leagues and civic organizations which solicit contributions solely from their own membership
  • Appeals for individuals that raise $10,000 or less
  • Any charitable organization receiving an allocation from an incorporated community chest or united fund, provided the chest or fund is complying with this section relating to registration and filing of annual reports with the Attorney General, the charitable organization does not actually receive, in addition to an allocation, contributions in excess of $25,000 during the fiscal year, and all of the fundraising functions of the charitable organization are carried on by persons who are not paid for such services
  • A local post, camp, chapter, or similarly designated element, or a county unit of such elements of a bona fide veterans organization, which issues charters to local elements throughout this state, or a bona fide organization of volunteer firefighters, ambulance companies, or rescue squads, or a bona fide auxiliary or affiliate of such organizations, provided all of its fundraising activities are carried on by members of the organization, family members of the members of the organization, volunteers, or an affiliate of the organization and the members receive no compensation, directly or indirectly
Filing Method:

Online

Agency Fee:

$0

Notes:

Exemptions do not expire as long as the organization continues to qualify under the exemption criteria.

Initial Registration

Form:

Charitable Organization Registration Form

Filing Method:

Mail or online.

Agency Fee:

$25

Turnaround:

2-3 weeks

Notes:
  • The CFO and the president / other authorized officer must sign.
  • Some Alabama counties and municipalities may require charities that solicit in-person to register prior to fundraising.
Before you Apply:

All Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
How to Apply:

Domestic Applicants:

  1. File entity formation documents with the Alabama Secretary of State.
  2. Submit the online form or Charitable Organization Registration Form and all required attachments to apply for registration with the Alabama Attorney General - Consumer Interest Division.

Foreign Applicants:

  1. Determine whether or not your charity will need to foreign qualify based on your activity in Alabama. If not required, skip to number 3.
  2. File foreign qualification documents with the Alabama Secretary of State.
  3. Submit the online form or Charitable Organization Registration Form and all required attachments to apply for registration with the Alabama Attorney General - Consumer Interest Division.
Required Attachments:
  • Articles of incorporation or organization
  • A copy of any agreement of association, instrument of trust, constitution, or other organizational instrument
  • A copy of the bylaws adopted by the applicant
  • Organizational Charter
  • IRS determination letter
  • List of officers and directors including phone numbers and addresses
  • List of other states where the applicant is registered to solicit donations
  • Names and addresses of any professional fundraisers and commercial coventurers who are acting or have agreed to act on behalf of the applicant

Registration Renewal

Form:

Charitable Organization Renewal Form

Filing Method:

Mail or online.

Agency Fee:

$25

Due:
  • Renewal is due annually within 90 days after the close or your organization's fiscal year. So if your fiscal year ends December 31, then the report is due March 31.
  • There is no official start to the renewal period, so renewals may be submitted as soon as financials become available for the most recently completed fiscal year.
Due Date Extension:

Due dates can be extended for 180 days beyond the original due date by submitting a request for extension through the online portal.

Notes:
  • The CFO and the president / other authorized officer must sign.
  • The organization must also notify the Attorney General throughout the year within 90 days of any change in the information.
Required Attachments:

  • Either IRS form 990 or audited financials
  • Only if amended: IRS determination letter, articles of incorporation, and bylaws

Change of Fiscal Year

Agency Fee:

$0

Turnaround:

1-2 business days

Notes:

Email Emily Nichols at enichols@ago.state.al.us to update fiscal year.

Cancellation

Form:

Charitable Organization Notice of Non Renewal

Agency Fee:

$0

Notes:

To close out your registration, submit a notice of non renewal or a letter describing your intent to withdraw and provide a statement indicating that you will no longer solicit in Alabama.

6Maintain a Alabama Registered Agent

Maintain a registered agent that has a street address in Alabama. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Dothan , AL to maintain compliance with the state requirement.


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