Starting and running a nonprofit in Alaska

Forming your nonprofit corporation

The state creates your organization; the IRS separately recognizes it as tax-exempt. This is the state part.

Where you file

Alaska Department of Commerce, Community, and Economic Development, Division of Corporations, Business and Professional Licensing (Corporations Section, PO Box 110806, Juneau, AK 99811). File online through Corporations.Alaska.Gov or send it by U.S. mail (not e-mail); paper filings can take up to 3 weeks.

Official source · checked October 22, 2026

Form

Form 08-0438, Articles of Incorporation, Domestic Nonprofit Corporation (AS 10.20.151 & .153). It asks for your purpose and a 6-digit NAICS code, a registered agent in Alaska, and your initial directors, and it must be signed by at least three incorporators who are natural persons 19 or older.

Official source · checked October 22, 2026

Filing fee

$50.00, nonrefundable.

Official source · checked October 22, 2026

Initial report

Due within 6 months of incorporating, to report your officers.

Official source · checked October 22, 2026

Biennial report

Every two years, due July 2: in even-numbered years if you were created in an even-numbered year, and in odd-numbered years if you were created in an odd-numbered year. Reports postmarked after August 1 pay a late penalty fee. You can file online at Corporations.Alaska.Gov.

Official source · checked October 22, 2026

We couldn't confirm the current biennial report fee and late penalty, because the Division of Corporations' fee pages blocked our checks. Check with the Alaska Division of Corporations.

Then get your EIN and apply to the IRS for 501(c)(3) status: the formation stage walks through both.

Registering to ask for donations

Many states want charities to register before they ask residents for money. Here's what this state says.

Do you have to register?

Yes, unless you're exempt: charitable organizations must register with the Alaska Department of Law before soliciting contributions of money or property in Alaska. A charitable organization here is a nonprofit operated for the relief of poverty, distress or another condition of public concern in Alaska, or one the IRS determines is tax exempt under 501(c)(3). You file and pay online; other documents are needed only if the Department asks.

Official source · checked October 22, 2026

Exempt

Churches or religious organizations that aren't required to file federal annual information returns with the IRS; candidates and political parties, committees or groups that file financial information with the Alaska Public Offices Commission or the Federal Election Commission; charitable organizations with no paid employees or board members that don't intend to raise or receive more than $5,000 a year in contributions (not counting government grants), or contributions from more than 10 persons a year; and organizations with a current gaming permit from the Alaska Department of Revenue (AS 05.15.100). Exempt organizations can file a Notice of Exemption online, once.

Official source · checked October 22, 2026

Fee

$40.

Official source · checked October 22, 2026

Renewal

Every year: all registrations expire on September 1, whenever you filed. To renew, file the registration form and pay the fee; registration opens July 1. Alaska charges no late fees and grants no extensions, but you aren't registered until your form is received and approved.

Official source · checked October 22, 2026

State tax exemption

IRS approval doesn't automatically exempt you from state taxes. Here's how this state handles them.

Income tax

Alaska follows the federal treatment of a corporation. An exempt corporation that has unrelated business income must file an Alaska return and pay Alaska tax, and include a copy of its federal Form 990-T. Alaska returns are due within 30 days of the federal due date.

Official source · checked October 22, 2026

Sales tax

Alaska has no state sales and use tax, but some local governments charge their own sales taxes. The Department of Commerce, Community and Economic Development publishes Alaska Taxable each year, with each community's taxes and rates.

Official source · checked October 22, 2026

Your board

The smallest board the state's nonprofit law allows. Many charities choose more.

Minimum directors

At least three: your initial board of directors and your initial incorporators must each be at least three individuals, and some or all of them can be the same people.

Official source · checked October 22, 2026

Every year

• Alaska Department of Law: charity annual registration

  Charities register with the Alaska Department of Law before asking for donations, and every registration runs out on September 1 each year. To renew, file the annual registration form online by September 1 and pay $40. Filing opens July 1. There are no extensions and no late fee, but you can't ask for donations until your registration is approved. Charities with no paid staff or board members that raise $5,000 or less a year (not counting government grants), or get gifts from 10 or fewer people, don't have to register but file a one-time Notice of Exemption. Confirm with the Department of Law.

  Official source · checked October 17, 2026

• Alaska Division of Corporations: nonprofit biennial report

  Alaska nonprofit corporations file a biennial report (every two years) with the Division of Corporations by July 2. If you first filed in an even-numbered year, it's due in even years. If you first filed in an odd-numbered year, it's due in odd years. The fee is $25, or $30 with the late fee on or after August 2. Filing opens April 2. Confirm with the Division of Corporations.

  Official source · checked October 17, 2026

Federal deadlines (the Form 990 family) depend on your fiscal year and size. The compliance calendar puts them and Alaska's in date order.

Make my Alaska calendar

Who to ask

We don't list a free legal help program for Alaska charities yet. The directory has the programs we know of.