Starting and running a nonprofit in New Jersey

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

New Jersey Division of Revenue and Enterprise Services (Department of the Treasury), online through the NJ Business Formation portal

Official source · checked October 21, 2026

Form

Certificate of Incorporation for a domestic non-profit corporation, filed online. Afterwards, file Form NJ-REG to register for taxes.

Official source · checked October 21, 2026

Filing fee

$50.00

Official source · checked October 21, 2026

Annual report

Yes, an annual report filed online with the Division of Revenue and Enterprise Services; the fee is $30.00.

Official source · checked October 21, 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: charities based, operating or soliciting in New Jersey register online with the Division of Consumer Affairs, Charities Registration Section.

Official source · checked October 21, 2026

Exempt

Charities with $10,000 or less in gross contributions a year that don't use a professional fundraiser (all fundraising by volunteers); register within 30 days of going over $10,000. Also religious organizations, schools that file their curricula with the Department of Education, and certain libraries.

Official source · checked October 21, 2026

Fee

By gross contributions: $30 up to $25,000 (short form CRI-200); $60 from $25,001 to $100,000; $150 from $100,001 to $500,000; $250 above $500,000 (long form). $25 late fee.

Official source · checked October 21, 2026

Renewal

Every year, within six months after your fiscal year ends (June 30 for a December 31 year end). Charities with more than $10,000 in contributions can request an extension through the portal.

Official source · checked October 21, 2026

State tax exemption

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

Corporation business tax

Automatic: a properly incorporated nonprofit corporation is exempt and files no Corporation Business Tax returns. You can ask for an exemption letter by sending your certificate of incorporation, bylaws and an officer's affidavit to the Division of Taxation.

Official source · checked October 21, 2026

Sales tax

Apply to the Division of Taxation on Form REG-1E (no fee) with your IRS determination letter; approved organizations get Form ST-5, the Exempt Organization Certificate. Upload the application through NJ ONRS.

Official source · checked October 21, 2026

Your board

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

Minimum directors

Three or more trustees (N.J.S.A. 15A:6-2).

Official source · checked October 21, 2026

Every year

• New Jersey Charities Registration: annual renewal and financial report

  Registered charities renew with the New Jersey Charities Registration and Investigation Section within six months after their fiscal year ends. Groups that raise $10,000 or less a year using only unpaid volunteers are exempt, as are religious groups and certain schools. The yearly fee is $30 for short-form filers, and for long-form filers it is $60 (up to $100,000 in contributions), $150 (over $100,000 up to $500,000) or $250 (over $500,000). A $25 late fee applies if the complete filing and fee are not in within 30 days after the deadline. For good cause you can ask for an extension of up to 180 days. Confirm with the Charities Registration Section.

  Official source · checked October 17, 2026

• New Jersey Division of Revenue: annual report

  New Jersey nonprofit corporations file an annual report with the Division of Revenue and Enterprise Services. It is due by the last day of the month in which the organization was formed (its anniversary month). The fee for a nonprofit is $30. You must file even if the state never sends a notice, and missing two years in a row generally leads to losing the corporate charter. Confirm with the Division of Revenue.

  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 New Jersey's in date order.

Make my New Jersey calendar

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