State filing requirements for District of Columbia.
Please refer to your local statutes for the most up-to-date requirements.
Articles of incorporation
| https://corponline.dcra.dc.gov/Home.aspx/Landing |
| Link: | https://corponline.dcra.dc.gov/Home.aspx/Landing |
| Fee: | $80 |
| Processing: | 10 business days (estimate) |
| Signatures: | Original signature required |
Corporate annual report
| Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state. |
| https://corponline.dcra.dc.gov/Home.aspx/Landing |
| 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
| 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 Must renew exemption every two years |
| Fee: | None, to the best of our knowledge |
| Link: |
Basic Business License (BBL) https://corponline.dcra.dc.gov/Home.aspx/Landing |
| Due: | Prior to soliciting funds (unless exempt from filing) |
| Fee: | $412.00 |
| Link: |
Basic Business License (BBL) https://corponline.dcra.dc.gov/Home.aspx/Landing |
| Due: | Every two years following the previous registration |
| Fee: | $412.00 ($0 if filing for exemption) |
Income/franchise tax exemption
| 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 |
Sales tax exemption
| Sales tax exemption in DC is not required, but is recommended. You will not be exempt from sales tax unless you file. |
| 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
| Link: |
FR-500 Combined Registration Application for Business DC Taxes/Fees/Assessments https://mytax.dc.gov/_/#1 |
| Due: | Immediately after filing Articles of Incorporation, prior to any additional state filings. |
| Fee: | None, to the best of our knowledge |
Raffles (games of chance)
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