Nebraska

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

Articles of incorporation

Business entity search
 
https://www.nebraska.gov/sos/corp/corpsearch.cgi
Additional info
 
Fee: $22
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://www.nebraska.gov/sos/corp/corpsearch.cgi
Form (e-file)
 
Link: http://www.sos.ne.gov/dyindex.html
Due: By April 1 of the first odd numbered year ; (then) Biennially, by April 1 of odd numbered years
Fee: $23.00

Charity registration

 

Income/franchise tax exemption

More: <a href='http://www.revenue.nebraska.gov/info/7-215.pdf' target='_blank'>http://www.revenue.nebraska.gov/info/7-215.pdf</a>

Sales tax exemption

More: http://www.revenue.nebraska.gov/info/7-215.pdf
Notes
 
Purchases: In general school booster clubs are not exempt from paying sales tax.

Sales: Booster clubs are not required to collect sales tax during fundraiser where you sell products or services.

Tax department

Raffle (games of chance)

Filing information
 
Link: http://www.revenue.nebraska.gov/gaming/regs/raffle_reg.html#400
Due: Before event
Fee: $30.00

YOU SUPPORT THEM, WE SUPPORT YOU

With PBUSA membership, we file all the IRS and state paperwork. We keep your booster club up and running year after year.