State filing requirements for Maine.

Please refer to your local statutes for the most up-to-date requirements.

Articles of incorporation

While incorporation is not explicitly required, we strongly recommend that your organization incorporate to protect your volunteers from personal liability. Sample articles of incorporation are available to our members.
Business entity search
 
https://icrs.informe.org/nei-sos-icrs/ICRS?MainPage=x
Additional info
 
Fee: $40
Processing: 20 business days (estimate)
Signatures: No special requirements at this time
Corporate annual report

Notes
 
Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state.
Business entity search
 
https://icrs.informe.org/nei-sos-icrs/ICRS?MainPage=x
Form (e-file)
 
Link: Annual Report Online
https://apps1.web.maine.gov/cgi-bin/online/aro/index.pl
Due: Annually, June 1st
Fee: $35.00
Charity registration

Filing exemption available!
 
Rule: Gross receipts of less than $35,000.00
If you ever exceed $35,000, you must file the initial application within 30 days.
Not eligible if using a professional fundraiser.
Link:
Due: n/a
Fee: None, to the best of our knowledge
Initial form
 
Link: Charitable Organization Application
https://www.maine.gov/pfr/professionallicensing/sites/maine.gov.pfr.professionallicensing/files/inline-files/CHA-org-app.pdf
Due: Prior to soliciting funds (unless exempt from filing)
Fee: $50.00
Required attachments:

  • Proof of 501(c)(3) status
  • A list of all officers, along with their title, address, phone number, and e-mail
  • A copy of your organization's budget for the current fiscal year
  • Thoroughly check form instructions for any additional required documents
Renewal form
 
Link: Annual Fundraising Activity Report
https://www.maine.gov/pfr/professionallicensing/sites/maine.gov.pfr.professionallicensing/files/inline-files/CHA-org-afar.pdf
Due: By November 30; The state will send a renewal application approximately 60 days before your renewal. Complete the renewal application and the Annual Fundraising Activity Report (unless exempt from filing)
Fee: $25.00
Required attachments:

  • Renewal application mailed by the state
  • Thoroughly check form instructions for any additional required documents
Income/franchise tax exemption

Automatic with valid 501(c)(3) exemption.
 
Sales tax exemption
Tax department

Not required for Maine.
Raffles (games of chance)

Filings related to raffles and other games of chance are not included in our covered services. We may be able to assist you for an additional service fee. Reach out to your state representative for more information.
Filing exemption available!
 
Rule: Raffle receipts of less than $2,500.00
Filing information
 
Link: https://www.maine.gov/dps/GambBoard/nonprofit-gaming.html
Due: Before event (unless exempt from filing)
Fee: $15.00-700.00
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