Starting and running a nonprofit in Maine

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

Maine Secretary of State, Division of Corporations, UCC and Commissions, 101 State House Station, Augusta, ME 04333-0101 (by courier: 6 E. Chestnut Street, 5th Floor, Augusta). Make your payment out to the Maine Secretary of State.

Official source · checked October 22, 2026

Form

Form MNPCA-6, Articles of Incorporation for a domestic nonprofit corporation (13-B MRSA §403). You can fill it in on screen, then print it and mail it with the fee. It asks whether you're a public benefit or mutual benefit corporation, and lets you attach your 501(c) and dissolution provisions as an exhibit.

Official source · checked October 22, 2026

Filing fee

$40.00. Optional expedited service costs $50 extra (next business day) or $100 extra (same business day).

Official source · checked October 22, 2026

Annual report

Every year, due by June 1, to keep your good standing. You can file online through Annual Reports Online or print a paper report.

Official source · checked October 22, 2026

Annual report fee

$35.00 (Form MNPCA-13).

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. Charitable organizations must be licensed by the Office of Professional and Occupational Regulation (part of the Department of Professional and Financial Regulation) to solicit contributions in Maine. Maine uses its own application, filed online, and doesn't accept the Unified Registration Statement.

Official source · checked October 22, 2026

When to apply

At least 30 days before you solicit, accept or obtain contributions in Maine, and you can't solicit until the license is issued (9 MRSA §5004).

Official source · checked October 22, 2026

Exempt

Organizations that don't raise more than $35,000 from the public in a calendar year or don't get contributions from more than 35 people, as long as they don't use a professional solicitor and no assets or income go to officers or members (once you pass either limit, you have 30 days to get licensed). Also exempt: groups that solicit mainly their own members and don't use a professional solicitor, approved educational institutions, nonprofit charitable hospitals and free clinics (9 MRSA §5006).

Official source · checked October 22, 2026

Religious organizations

An organization set up for and serving bona fide religious purposes isn't a "charitable organization" under the law, so it doesn't need this license (9 MRSA §5003).

Official source · checked October 22, 2026

Fee

Licensure fee of $20.00.

Official source · checked October 22, 2026

Renewal

Every year: the license expires November 30, and renewal costs $20.00, with an Annual Fundraising Activity Report. You'll get an email reminder about 60 days before. Renewing late (December 1 to March 1) adds a $50.00 late fee; more than 90 days late, you must reapply as a new applicant.

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

Maine's corporate income tax return (Form 1120ME) is for corporations subject to federal corporate income tax. A tax-exempt corporation only files it to report unrelated business income, due on the same date as federal Form 990-T (May 15 for most calendar-year organizations).

Official source · checked October 22, 2026

Sales tax

Since January 1, 2025, purchases by an IRS-recognized 501(c)(3) are exempt from Maine sales tax if they're used mainly for your organization's purposes (36 MRSA §1760(115)). It isn't automatic: first get an exemption certificate from Maine Revenue Services by sending Form APP-171 with your IRS determination letter and your articles and bylaws. Your IRS letter alone isn't enough, and the exemption doesn't cover the service provider tax.

Official source · checked October 22, 2026

Sales tax application

Form APP-171, Exemption Application for a Section 501(c)(3) Nonprofit Organization: mail it to Maine Revenue Services, P.O. Box 1060, Augusta, ME 04332-1060 (questions: salesapp.MRS@maine.gov).

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 your bylaws or articles (13-B MRSA §702).

Official source · checked October 22, 2026

Every year

• Maine Office of Professional and Occupational Regulation: charitable organization license renewal

  Charities that ask for donations in Maine need a charitable organization license from the Office of Professional and Occupational Regulation, unless exempt. One common exemption: groups that don't raise more than $35,000 from the public, or from more than 35 people, in a calendar year, use no paid solicitor, and pay no money to officers or members. Every license expires November 30 each year. Renewal costs $20 and includes an Annual Fundraising Activity Report. Renewing after November 30 adds a $50 late fee, and if you wait more than 90 days you must apply as a new applicant. Confirm with the Office of Professional and Occupational Regulation.

  Official source · checked October 17, 2026

• Maine Secretary of State: nonprofit annual report

  Maine nonprofit corporations file an annual report with the Secretary of State by June 1 every year. The fee for a nonprofit corporation is $35. A report filed late costs an extra $25 under state law, and the Secretary of State says the late penalty can't be waived. Confirm with the Maine Secretary of State's 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 Maine's in date order.

Make my Maine calendar

Who to ask

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