Delaware Nonprofit Compliance

Required annual filings

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

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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 Delaware Corporate Tax Exemption Renewals

Not required



There is no exemption renewal filing for corporate income tax in Delaware, but exempt organizations need to file a report for franchise tax every year.

More information: Delaware Department of Finance - Division of Revenue
3 File Delaware Sales Tax Exemption Renewals

Not required



Delaware does not currently have a state level sales tax.

4 File Delaware Annual Report

If the nonprofit was formed in Delaware (Domestic):

Agency:Delaware Department of State - Division of Corporations
Filing Method:

Online

Agency Fee:

$25

Due:

Annually by March 1. The first report is due in the calendar year following initial registration. Reports may be filed as early as January 1.

Law:

Delaware Code Title 8 Chapter 1 § 374

Penalties:

$200 fee if not filed on time.

If the nonprofit was formed outside of Delaware (Foreign):

Agency:Delaware Department of State - Division of Corporations
Filing Method:

Online

Agency Fee:

$125

Due:

Annually by June 30. The first report is due in the calendar year following initial registration. Reports may be filed as early as January 1.

Law:

Delaware Code Title 8 Ch. 5 § 501

Penalties:

$125 fee if not filed on time.

5Maintain a Delaware Registered Agent

Maintain a registered agent that has a street address in Delaware. 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 Dover , DE to maintain compliance with the state requirement.


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