Starting and running a nonprofit in Nebraska

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

Nebraska Secretary of State: online through the eDelivery service, in person, or by mail with a cover letter and a check payable to the Secretary of State.

Official source · checked October 22, 2026

Form

Articles of Incorporation, which you draft yourself. They must give the corporate name; say whether it's a public benefit, mutual benefit or religious corporation; name the registered agent and the registered office's street address; list each incorporator's name and street address; say whether it will have members; and say how assets are distributed on dissolution (Neb. Rev. Stat. 21-1921).

Official source · checked October 22, 2026

Filing fee

$30 (In-Office) / $25 (Online)

Official source · checked October 22, 2026

Publish a notice

After incorporating, publish a notice of incorporation for three weeks in a row in a legal newspaper in your principal office's county, then file proof of publication with the Secretary of State (Neb. Rev. Stat. 21-19,173).

Official source · checked October 22, 2026

Proof of publication fee

$30 (In-Office) / $25 (Online) to file the affidavit or proof of publication.

Official source · checked October 22, 2026

Biennial report

Every two years, in odd-numbered years: due by April 1, and delinquent after June 16. If you don't file by the delinquency date, your nonprofit is administratively dissolved.

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?

No. The Nebraska Attorney General says that fundraising in Nebraska doesn't trigger separate registration with the Attorney General's Office or the Secretary of State's Office, as long as you meet your other filing requirements. Before 1996 the Secretary of State registered charitable solicitors, but that law was ended by a Nebraska Supreme Court decision.

Official source · checked October 22, 2026

Local rules

Some Nebraska cities and towns have their own rules for charitable fundraising, so check with your city before you solicit.

Official source · checked October 22, 2026

Private foundations

Some private foundations must send the Attorney General a copy of their Form 990-PF (and Form 4720, if it applies) when they file the return with the IRS.

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

Nebraska follows your federal status: the Department of Revenue says a 501(c) designation is an exemption from both federal and state income tax, and no state return is needed for a federal information return like Form 990.

Official source · checked October 22, 2026

Unrelated business income

If you have to file a federal return and pay federal corporate-rate tax on unrelated business income, you must also file a Nebraska Corporation Income Tax Return, Form 1120N.

Official source · checked October 22, 2026

Sales tax

Usually not exempt. Having 501(c) status doesn't automatically make a nonprofit exempt from Nebraska sales tax, and very few nonprofits qualify.

Official source · checked October 22, 2026

Who can apply

Only certain types, such as nonprofits created only for religious purposes, accredited nonprofit schools, certain licensed nonprofit health care facilities, licensed child-caring and child-placing agencies, and nonprofits serving only the blind. They apply by mailing Form 4, Nebraska Exemption Application for Sales and Use Tax, with supporting documents to the Nebraska Department of Revenue.

Official source · checked October 22, 2026

Using the exemption

Purchases are exempt only after the Department of Revenue issues a Nebraska Exempt Organization Certificate of Exemption. You then give each seller a Nebraska Resale or Exempt Sale Certificate, Form 13.

Official source · checked October 22, 2026

Not exempt

The Department of Revenue lists the Boy Scouts, Girl Scouts, YMCA, YWCA, United Way, service clubs and fraternal groups as examples of nonprofits that are not exempt. With very limited exceptions, nonprofits must also collect sales tax on the things they sell.

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 fixed under your articles or bylaws (Neb. Rev. Stat. 21-1970).

Official source · checked October 22, 2026

Every year

• Nebraska Secretary of State: nonprofit biennial report

  Nebraska nonprofit corporations file a biennial report with the Secretary of State every two years, in odd-numbered years (2027, 2029 and so on). It is due April 1 and becomes delinquent after June 16. If it is not filed by the delinquency date, the corporation is administratively dissolved. The fee is $25 online or $30 on paper. Confirm with the Nebraska 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 Nebraska's in date order.

Make my Nebraska calendar

Who to ask

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