Starting and running a nonprofit in Montana

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

Montana Secretary of State, Business Services: you register a new business through the Secretary of State's online filing portal, starting a new business application from the Forms page.

Official source · checked October 22, 2026

Form

Articles of incorporation. They must say whether you're a public benefit, mutual benefit or religious corporation, give each incorporator's name and business mailing address, say whether you'll have members, and include provisions on distributing your assets on dissolution. Each incorporator and each director named in the articles signs them (MCA 35-2-213).

Official source · checked October 22, 2026

Filing fee

$20.00 for articles of incorporation of a nonprofit corporation. Faster processing is optional: $20.00 for 24-hour or $100.00 for 1-hour.

Official source · checked October 22, 2026

Annual report

Every year, to the Secretary of State, between January 1 and April 15, starting the year after you incorporate (MCA 35-2-904).

Official source · checked October 22, 2026

Annual report fee

The Secretary of State's fee list currently shows the annual report as waived if you file before April 15, and $35.00 after April 15.

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.

We couldn't confirm whether Montana requires charities to register before asking for donations. The Department of Justice has said Montana law doesn't require charities to register with the Attorney General's Office, but its site blocked our checks, so we couldn't confirm that page is still current. Check with the Montana Department of Justice, Office of Consumer Protection.

State tax exemption

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

Income tax

Montana doesn't tax the income of a corporation organized and operated only for religious, charitable, scientific or educational purposes, where no part of the net income goes to a private stockholder or individual. Unrelated business taxable income that creates a federal unrelated business income tax of more than $100 is taxed like other corporate income, and you file a copy of your federal return reporting it with the Department of Revenue (MCA 15-31-102).

Official source · checked October 22, 2026

Sales tax

Montana doesn't have a general sales tax, so there's nothing to apply for, and it doesn't issue sales tax exemption certificates.

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 or bylaws (MCA 35-2-415).

Official source · checked October 22, 2026

Every year

• Montana Secretary of State: annual report

  Montana nonprofit corporations file an annual report with the Secretary of State between January 1 and April 15 each year. The report keeps your registration current, with your mailing address, registered agent and officers. It is not a tax report. The Secretary of State waives the fee for reports filed from January 1 to April 15. After April 15 the fee is $35. File online at biz.sosmt.gov. Confirm with the Montana Secretary of State.

  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 Montana's in date order.

Make my Montana calendar

Who to ask

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