Nonprofit regulation in North Dakota

in  North Dakota

* Fiscal
* Budgets
* North Dakota state budget and finances
* Tax policy in North Dakota
* Finance
* Financial regulation in North Dakota
* Pensions
* Public pensions in North Dakota
* Pension health in North Dakota
* Civil liberties
* Affirmative action in North Dakota
* Campaign finance requirements in North Dakota
* Campaign finance requirements for North Dakota ballot measures
* Nonprofit regulation in North Dakota
* Education
* Charter schools in North Dakota
* Higher education in North Dakota
* Public education in North Dakota
* School choice in North Dakota
* Elections
* Ballot access
* Ballot access requirements for political candidates in North Dakota
* Ballot access requirements for political parties in North Dakota
* Political parties in North Dakota
* Ballot access requirements for presidential candidates in North Dakota
* Redistricting in North Dakota
* Voting in North Dakota
* Energy and Environment
* Energy policy in North Dakota
* Fracking in North Dakota
* Oil and gas extraction on federal land in North Dakota
* Endangered species in North Dakota
* Environmental policy in North Dakota
* Healthcare
* Healthcare policy in North Dakota
* Medicaid spending in North Dakota
* Effect of the Affordable Care Act in North Dakota
* Immigration
* Immigration in North Dakota

* * *

This article does not contain the most recently published data on this subject. If you would like to help our coverage grow, consider donating to Ballotpedia.

* * *

Civil Liberties Policy

Nonprofit regulation
Privacy Policy Project
State information
Alabama • Alaska • Arizona • Arkansas • California • Colorado • Connecticut • Delaware • Florida • Georgia • Hawaii • Idaho • Illinois • Indiana • Iowa • Kansas • Kentucky • Louisiana • Maine • Maryland • Massachusetts • Michigan • Minnesota • Mississippi • Missouri • Montana • Nebraska • Nevada • New Hampshire • New Jersey • New Mexico • New York • North Carolina • North Dakota • Ohio • Oklahoma • Oregon • Pennsylvania • Rhode Island • South Carolina • South Dakota • Tennessee • Texas • Utah • Vermont • Virginia • Washington • West Virginia • Wisconsin • Wyoming

* * *

* * *

Nonprofit regulation in the states
Nonprofit organization
IRS code, section 501

## Contents

* 1 Background
* 2 Governing agencies
* 3 Registration requirements
* 3.1 Exemptions
* 3.2 Procedures
* 3.3 Documents
* 3.4 Signature and fee
* 3.5 Filing procedures
* 3.6 Renewal
* 4 Financial reporting
* 4.1 Extensions
* 4.2 Fee
* 5 Recent news
* 6 See also
* 7 External links
* 8 Footnotes

Nonprofit regulation in North Dakota involves a complex set of rules that govern nonprofit organizations and charitable giving throughout the state. Major issues surrounding nonprofit regulation nationwide include the following:

* contribution limits,
* donor disclosure, and
* the redefinition of issue advocacy.

North Dakota is one of 39 states that require charitable organizations, and those intending to solicit on their behalf, to register with the state in order to solicit contributions, whether they are a North Dakota organization or based out-of-state. In North Dakota a smaller number of groups and organizations are exempt from registration.[1]

North Dakota is one of 32 states that allows registrants to use either the Unified Registration Statement (URS) or the state registration form.[2] Only seven states requiring registration do not accept the URS.

According to Guidestar, an organization that reports on nonprofit companies, regulation of nonprofit activity protects donors and organizations from potential fraud and helps "to maintain trust in the [nonprofit] sector." According to the London School of Economics, nonprofit disclosure requirements can create privacy concerns among potential donors, thereby having an unintended negative impact on donor participation.[3][4]

Note: The following is not a how-to guide in managing an organization's registration and reporting requirements, but rather an attempt to share information about the relative degree of regulation governing nonprofit charitable activity at the individual state level. The information on this page was last updated in early 2015.

## Background[edit]

IRS building in Washington, D.C.

According to the Foundation Center, there are over 1.5 million nonprofit organizations in the United States.[5] Section 501 of the U.S. tax code outlines which types of nonprofit organizations may be granted tax exempt status by the Internal Revenue Service. The section of this code that provides for exemption is section 501(a), which states that organizations are exempt from some federal income taxes if they fall under sections 501(c) or 501(d), or under section 401(a).[6]

Organizations classified as 501(c)(3) are nonprofit charitable, religious and educational organizations. These include organizations like the Red Cross and Habitat for Humanity as well as the American Civil Liberties Union and the Lucy Burns Institute, which provide, as defined in the federal code, “instruction of the public on subjects useful to the individual and beneficial to the community.”[7] Organizations granted 501(c)(4) status are political education organizations, and can engage in political lobbying. This includes donations to political committees that support or oppose ballot measures, bond issues, recalls or referenda. 501(c)(4) organizations can thus engage in issue advocacy, but they are not allowed to expressly advocate for the election or defeat of a particular candidate.

While the Internal Revenue Service designates eligible nonprofit charitable organizations with a federal tax exempt status, individual states require their own level of regulation and reporting, particularly when organizations attempt to solicit fundraising contributions. The amount of regulation required differs by state, as does the degree to which state regulations protect the privacy of individual donors. Three states, for instance, require annual copies of IRS Form 990 (schedule B), which lists individual contributors who contribute over a specified amount. Research shows that attempts to make contributions more transparent has an unintended negative effect on the number of contributors who give, as well as the amount.[4]

## Governing agencies[edit]

The North Dakota Secretary of State is the authority in the state that oversees rules governing donor solicitation and registration.

See law: North Dakota Century Code, Chapter 50-22

## Registration requirements[edit]

Seal of the State of North Dakota

Any nonprofit group or organization located in North Dakota, unless exempt, must register with the North Dakota Secretary of State. Any non-exempt nonprofit, in any state, intending to solicit in North Dakota must also register, along with anyone intending to solicit in North Dakota on behalf of a nonprofit. Non-exempt nonprofits might include traditional charitable organizations like the Red Cross or Habitat for Humanity, educational or policy organizations like the American Civil Liberties Union, or issue advocacy groups like the League of Conservation Voters.

### Exemptions[edit]

A large number of groups are exempt from registering in North Dakota. The following are exempt from registering:[1]

* Tax-exempt religious organizations that are not required to file IRS Form 990
* Institutions of higher learning
* Appeals for named individuals
* Volunteer organizations that solicit funds for a government entity, or for a civic or community project
* Political groups regulated by state or federal commissions
* Political candidates

### Procedures[edit]

Nonprofits registering in North Dakota can use either the Unified Registration Statement (URS) form or the state form. Organizations located outside North Dakota must additionally submit Certificate of Authority-Foreign Corporation Application, Form SFN 13100 and name a registered agent residing in North Dakota.[1]

### Documents[edit]

The following documents are required along with your registration form:[1]

* IRS determination letter (if an organization's status is pending, they must send the first page of IRS Form 1023)
* IRS Form 990 or financial statements; if an organization has no 990, they must complete Item 12 on the North Dakota state registration form
* Copies of contracts with professional fundraisers

### Signature and fee[edit]

One signature of an organization officer is required, and must certify "that the registration statement is being filed on behalf of the organization pursuant to a board resolution."[1]

The registration fee is $25. Out-of-state groups must also pay $50 for the Certificate of Authority, and submit a Certificate of Good Standing or Certificate of Existence from the state or country of incorporation.[1]

### Filing procedures[edit]

Registration materials must be mailed to:[1]

Secretary of State
State of North Dakota
600 E. Boulevard Avenue, Department 108
Bismark, ND 58505

### Renewal[edit]

There is no need to renew the initial registration. An annual financial report, however, must be submitted every year and is described below.[1]

## Financial reporting[edit]

Organizations must file an annual financial report by September 1 each year. Unlike in years past, North Dakota no longer requires an IRS Form 990 for the annual report; instead, organizations must report on the amount of money raised and spent in North Dakota on the state annual report form, Charitable Organization Annual Report, Form SFN 11302. The Unified Registration Statement (URS) form is not accepted for the annual report.[1]

### Extensions[edit]

Extensions can be requested by writing or via an Extension for Charitable Annual Report form on or before September 1. Only one extension is granted each year and lasts until December 1.[1]

### Fee[edit]

There is a $10 fee to submit the financial report.[1]

## Recent news[edit]

The link below is to the most recent stories in a Google news search for the terms Nonprofit regulation North Dakota. These results are automatically generated from Google. Ballotpedia does not curate or endorse these articles.

Nonprofit regulation in North Dakota - Google News

## See also[edit]

* North Dakota
* North Dakota Secretary of State
* IRS code, section 501
* Nonprofit organization

## External links[edit]

* North Dakota Secretary of State, Nonprofit Services

## Footnotes[edit]

1. ↑ 1.00 1.01 1.02 1.03 1.04 1.05 1.06 1.07 1.08 1.09 1.10 Fishman, S. & Barrett, R. (2012). Nonprofit Fundraising Registration: The 50 State Guide. NOLO.
2. ↑ "Multistate Filing Form," accessed December 17, 2014
3. ↑ Guidestar, Fundraising: What Laws Apply?" accessed February 18, 2015
4. ↑ 4.0 4.1 London School of Economics, "Campaign finance laws that make small donations public may lead to fewer people contributing and to smaller donations," January 7, 2015
5. ↑ Foundation Center, "Frequently Asked Questions," accessed December 17, 2014
6. ↑ Cornell University Law School, "26 U.S. Code § 501 - Exemption from tax on corporations, certain trusts, etc," accessed January 13, 2015
7. ↑ Cornell University Law School, "26 CFR 1.501(c)(3)-1 - Organizations organized and operated for religious, charitable, scientific, testing for public safety, literary, or educational purposes, or for the prevention of cruelty to children or animals," accessed January 13, 2014

v • e

State of North Dakota
Bismarck (capital)

|

Elections |

What's on my ballot? | Elections in 2026 | How to vote | How to run for office | Ballot measures

Government |

Who represents me? | U.S. President | U.S. Congress | Federal courts | State executives | State legislature | State and local courts | Counties | Cities | School districts | Public policy

Ballotpedia

About

Overview • What people are saying • Support Ballotpedia • Contact • Contribute • Job opportunities

* * *

Executive: Leslie Graves, Founder and CEO • Gwen Beattie, Chief Operating Officer

Communications: Alison Graves, Director of Communications • Carley Allensworth • Abigail Campbell • Sarah Groat • Nathaniel Harwood • Dillon Redmond
External Relations:  Geoff Pallay, Director of External Relations • Ken Carbullido, Vice President of Election Product and Technology Strategy • Ashley Fleming • Thomas Mardik • Hannah Nelson
Operations: Meghann Olshefski, Director of Operations • Amanda Herbert • Mandy Morris • Caroline Presnell • Kelly Rindfleisch
Tech: Matt Latourelle, Director of Technology Operations • Ryan Burch • Kirsten Corrao • Beth Dellea • Travis Eden • Tate Kamish • Margaret Kearney • Eric Lotto • Joseph Sanchez • Mary Susmitha

Contributors: Scott Rasmussen

* * *

Editorial Content

Josh Altic, Director of Content • Daniel Anderson, Associate Director of Elections & Data • Cory Eucalitto, Associate Director of Features • Ryan Byrne, Managing Editor of Ballot Measures • Mandy McConnell, Managing Editor of News • Doug Kronaizl, Managing Editor of Local Expansion • Abbey Smith, Managing Editor of Elections • Janie Valentine, Managing Editor of Law • Joel Williams, Managing Editor of Events • Joseph Greaney, Managing Editor of Policy • Andrew Bahl • Jaclyn Beran • Marielle Bricker • Joseph Brusgard • Emma Burlingame • Kelly Coyle • Jon Dunn • Victoria Edwards • Thomas Ellis • Nicole Fisher • Thomas Grobben • Brianna Hosea • Molly Kehoe • Tyler King • Glorie Martinez • Norm Leahy, Senior Editor • Nathan Maxwell • Brandon McCauley • Andrew McNair • Ellie Mikus • Mackenzie Murphy • Kaley Platek • Samantha Post • Adam Powell • Annelise Reinwald • Spencer Richardson • Victoria Rose • Briana Ryan • Myj Saintyl • Maddy Salucka • Emma Soukup • Alexis Thacker • Mina Vogel • Samuel Wonacott • Trenton Woodcox • Heather Yates