New Mexico Nonprofit Compliance

• Religious organizations
• Educational institutions and organizations defined in Section 6-5A-1 NMSA 1978
• Persons soliciting for an individual or group that has suffered a medical or other catastrophe if the individual or group is identified by name at the time of the solicitation, the purpose for the solicited contribution is clearly stated, and the gross contributions collected, without any deductions for or by the solicitor or any other person, are deposited directly to an account in the name of the individual or group in a local federally insured financial institution established for that sole purpose and solely used for the direct benefit of the named individual or group as beneficiary

Online

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2-3 weeks

• The CFO (or another authorized officer) signs online. You will get immediate confirmation of receipt as you file online.
• Some New Mexico counties and municipalities may require charities that solicit in-person to register prior to fundraising.

Domestic Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• Appoint a registered agent to receive legal documents in New Mexico.
• If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Foreign Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• Appoint a registered agent to receive legal documents in New Mexico.
• If your charity meets the audit threshold, obtain an audited financial report to submit with your registration application.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
• If you will foreign qualify in New Mexico, obtain a certificate of good standing from your home state to submit during the foreign qualification process. The certificate cannot be more than 30 days old when filing foreign qualification documents.

Domestic Applicants:

1. File entity formation documents with the New Mexico Secretary of State - Corporations Bureau.
2. Create an NM-COROS account and complete the charitable organization registration through the New Mexico Attorney General - Charities Unit.

Foreign Applicants:

1. Determine whether or not your charity will need to foreign qualify based on your activity in New Mexico. If not required, skip to number 3.
2. File foreign qualification documents with the New Mexico Secretary of State - Corporations Bureau.
3. Create an NM-COROS account and complete the charitable organization registration through the New Mexico Attorney General - Charities Unit.

• IRS form 990
• Audited financials (if applicable)
• Articles of incorporation
• Bylaws
• IRS determination letter
• IRS form 1023 (if established after 1987)
• List of officers and directors
• Professional fundraising contracts

Online

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• Annually within 6 months after the close of your fiscal year. So if your fiscal year ends December 31, renewal is due by June 30.
• 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 dates can be extended for 6 months beyond the original due date by submitting a request for extension through the online portal.

There is a $100 late fee for failing to file on time.

• IRS form 990
• Audited accrual basis financials (if applicable)
• List of officers and directors
• Professional fundraising contracts
• Only if amended: IRS determination letter, articles of incorporation, and bylaws

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1-2 business days

Email Charity.Registrar@nmag.gov to update fiscal year.

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To close out your registration, file final reporting documents as requested by the state. Also submit a notarized letter with the following text: "AS OF (DATE), (ORGANIZATION NAME & FEIN ) NO LONGER EXISTS, OPERATES OR SOLICITS IN NEW MEXICO, THEREFORE PLEASE WITHDRAW THEIR REGISTRATION.".