Starting and running a nonprofit in the District of Columbia

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

Department of Licensing and Consumer Protection (DLCP). Deliver Form DNP-1 online through BOSS (formerly CorpOnline), where you pay by credit card, or by mail or walk-in. Walk-in customers pay a $100 expedited fee for one-day service on top of the regular filing fee.

Official source · checked October 22, 2026

Form

Form DNP-1, Articles of Incorporation of Domestic Nonprofit Corporation (D.C. Code § 29-402.02). It asks for your name, whether you'll have members, your registered agent in DC, the names and addresses of each member, director and officer who has control over the corporation, a statement that you're incorporated as a nonprofit corporation under Title 29 Chapter 4, and the incorporators' names and addresses; each incorporator signs. By mail, send it to the Department of Licensing and Consumer Protection, Corporations Division, PO Box 712300, Philadelphia, PA 19171-2300.

Official source · checked October 22, 2026

Filing fee

$80.00 for articles of incorporation of a domestic nonprofit corporation.

Official source · checked October 22, 2026

Biennial report

Every two years, on Form BRA-25, to keep your active, good-standing status: the first is due by April 1 of the calendar year after you register, then by April 1 every two years.

Official source · checked October 22, 2026

Biennial report fee

$80.00 for a nonprofit corporation, and a $50.00 late fee.

Official source · checked October 22, 2026

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: no one may solicit in the District of Columbia without a valid certificate of registration (D.C. Code § 44-1703).

Official source · checked October 22, 2026

When to apply

File the sworn application at least 15 days before the registration is to take effect, and report any change in its information within 10 days (D.C. Code § 44-1704).

Official source · checked October 22, 2026

The license

DLCP issues it as a Charitable Services Business license, with two categories: Charitable Exempt and Charitable Solicitation. You need a Certificate of Occupancy or Home Occupation Permit, your corporate registration (if it applies), your IRS determination letter, your Certificate of Exemption (FR-164 exemption), and tax registration and a Clean Hands Certificate. Apply online at BOSS.

Official source · checked October 22, 2026

Exempt

The law doesn't apply to solicitations made solely for a church or religious corporation, or an organization under its supervision and control, while it has federal tax exemption under § 501. Registration isn't required for solicitations made solely for the American National Red Cross, or only among the soliciting organization's own membership. The Mayor can exempt other solicitations by regulation, up to $25,000 a calendar year, adjusted each October 1 for inflation (D.C. Code § 44-1703).

Official source · checked October 22, 2026

Fee

Charitable Solicitation: $99.00 for a 2-year license or $198.00 for a 4-year license. Charitable Exempt: $0.

Official source · checked October 22, 2026

Renewal

Since August 1, 2025, a basic business license is valid until the last day of the same month two or four years after it's issued, depending on the term you chose. You can renew online at BOSS up to 90 days before it expires, and DLCP sends reminders 90, 60, 30 and 7 days before. Renewing late adds penalties: $75 in the first 30 days, another $75 up to 6 months, and another $200 up to 9 months.

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.

Franchise (income) tax

Corporations organized and operated only for religious, charitable, scientific, literary or educational purposes (among others) are exempt from DC franchise tax, but only once they get a letter from the Mayor saying they're entitled to the exemption. Unrelated business income is still taxed (D.C. Code § 47-1802.01).

Official source · checked October 22, 2026

How to apply

Not automatic. Most IRS-recognized nonprofits qualify, and a 501(c)(3) may qualify for exemption from DC income/franchise, sales and use, and some personal property taxes. Create a MyTax account and file Form FR-164 (Application for Exemption) online at MyTax.DC.Gov with the Office of Tax and Revenue.

Official source · checked October 22, 2026

Sales tax

Purchases by a 501(c)(3)-type organization (a "semipublic institution") are exempt from DC sales tax only if you first got an exemption certificate and show it at the time of sale, the vendor records the sale, your institution is located in DC (you must have an office in DC), and the items are for your organization's purposes, not personal use or resale. Your own sales in DC are generally subject to DC sales tax.

Official source · checked October 22, 2026

Your board

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

Minimum directors

Three or more, with the number set in or under your articles of incorporation or bylaws (D.C. Code § 29-406.03).

Official source · checked October 22, 2026

Every year

• DC Department of Licensing and Consumer Protection: biennial report

  DC nonprofit corporations file a biennial report (a report every two years) with the Department of Licensing and Consumer Protection (DLCP). The first report is due by April 1 of the year after the year you incorporated. After that, it is due by April 1 every second year, so your filing years depend on when you formed. The fee for a nonprofit is $80, and a report filed after April 1 of the year it is due costs a $50 late fee. Confirm your filing year with DLCP.

  Official source · checked October 17, 2026

• DC Department of Licensing and Consumer Protection: charitable solicitation license renewal

  To ask for donations in DC, a charity needs a valid certificate of registration, which DLCP issues as a Charitable Solicitation basic business license. The license runs for 2 years ($99) or 4 years ($198), so renew it before the expiration date on your license. A Charitable Exempt license costs $0. Churches and religious groups with 501 tax exemption are outside the law, and groups that solicit only from their own members are exempt from registration. Within 30 days after your license period ends, the law also asks you to report the contributions you raised and how you spent them. Confirm with DLCP.

  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 the District of Columbia's in date order.

Make my District of Columbia calendar

Who to ask

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