District of Columbia

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

Articles of incorporation

Business entity search
 
https://corponline.dcra.dc.gov/Account.aspx/LogOn?ReturnUrl=%2f
Form
 
Link: https://corponline.dcra.dc.gov/Account.aspx/LogOn?ReturnUrl=%2f
Additional info
 
Fee: $80
Processing: 10 business days (estimate)
Signatures: Original signature required

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://corponline.dcra.dc.gov/Account.aspx/LogOn?ReturnUrl=%2f
Form
 
Link: Form BRA-28 Two-Year Report for Domestic & Foreign Non-Profit Corporation
http://dcra.dc.gov/sites/default/files/dc/sites/dcra/publication/attachments/TwoYear_Report_Dom_For_NonProfit_Corp_BRA_28_0.pdf
Due: January 15 of the year following incorporation ; (then) January 15 every two years thereafter
Fee: $80.00

Charity registration

Filing exemption available!
 
Rule: Gross receipts of less than $1,500.00
Link: Basic Business License (BBL)
https://cpms.dcra.dc.gov/OSUBI/OnlineSubmission.aspx
Due: Prior to soliciting funds<br><em>Must renew exemption every two years</em>
Fee: None, to the best of our knowledge
Initial form (e-file)
 
Link: Basic Business License (BBL)
https://corponline.dcra.dc.gov/Account.aspx/LogOn?ReturnUrl=%2f
Due: Prior to soliciting funds (unless exempt from filing)
Fee: $412.00
Renewal form (e-file)
 
Link: Basic Business License (BBL)
https://corponline.dcra.dc.gov/Account.aspx/LogOn?ReturnUrl=%2f
Due: Every two years following the previous registration
Fee: $412.00
$0 if filing for exemption

Income/franchise tax exemption

Sales tax exemption

Notes
 
Sales tax exemption in DC is not required, but is recommended. You will not be exempt from sales tax unless you file.
Initial form
 
Link: APPLICATION FOR EXEMPTION, FR-164
http://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/fr-164_REV12-12FILLIN.pdf
Due: n/a
Fee: None, to the best of our knowledge

Tax department

Initial form (e-file)
 
Link: FR-500 Combined Registration Application for Business DC Taxes/Fees/Assessments
https://www.taxpayerservicecenter.com/fr500/
Due: Immediately after filing Articles of Incorporation, prior to any additional state filings.
Fee: None, to the best of our knowledge

Raffle (games of chance)

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