State guides

Nonprofit rules, state by state

Forming, registering to fundraise, state tax exemption and board size for each state, from the state's own pages, with the date we checked. Checked October 21, 2026.

States we've checked

  • California

    California nonprofit facts from official sources: Form ARTS-PB ($30), Registry of Charities, FTB 3500 or 3500A, sales tax, board size.

  • Florida

    Florida nonprofit facts from official sources: articles fee, registering with FDACS to fundraise, sales tax certificate, board size.

  • Illinois

    Illinois nonprofit facts from official sources: articles of incorporation ($50), Attorney General registration, E-number for sales tax, board size.

  • New York

    New York nonprofit facts from official sources: certificate of incorporation ($75), Charities Bureau registration, CT-247 and ST-119.2, board size.

  • North Carolina

    North Carolina nonprofit facts from official sources: Form N-01 ($60), charitable solicitation license, tax exemption and refunds, board size.

  • Pennsylvania

    Pennsylvania nonprofit facts from official sources: nonprofit articles ($125), BCO-10 charity registration, REV-72 sales tax exemption, board size.

  • Texas

    Texas nonprofit facts from official sources: Form 202 ($25), who registers to fundraise, franchise and sales tax exemption, board size.

Other states

We're checking the rest against each state's own pages and add a state only when we can confirm most of it. Until then, the compliance calendar has yearly filing rules for every state except New Mexico, plus DC, each with its official source, and the directory lists every state's charity regulator.

General information. Not legal or tax advice. More about this.