Montana Nonprofit Compliance

Required annual filings

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

A smiling woman in front of her computer.
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 Montana Corporate Tax Exemption Renewals

Not required



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

More information: Montana Department of Revenue
3 File Montana Sales Tax Exemption Renewals

Not required



Montana does not currently have a state level sales tax.

4 File Montana Annual Report
Agency:Montana Secretary of State
Filing Method:

Online

Agency Fee:

Fees have been waived for all 2024 and 2025 reports.

Due:

Annually by April 15. Reports may be filed as early as January 1.

Law:

Montana Code Ann. 35-2-904.

Penalties:

$15 late fee.

Notes:
  • Anyone with authority may file.
  • Original signatures are not required.
  • Provide an e-mail address when filing in order to receive approval confirmation.
  • 24 priority filing available for additional $20 fee.
  • 1 hour expedite service available for additional $100 fee.
5Maintain a Montana Registered Agent

Maintain a registered agent that has a street address in Montana. 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 Kalispell , MT to maintain compliance with the state requirement.


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