District of Columbia
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 clients.
| https://corponline.dcra.dc.gov/Account.aspx/LogOn?ReturnUrl=%2f |
| Link: | https://corponline.dcra.dc.gov/Account.aspx/LogOn?ReturnUrl=%2f |
| Fee: | $80 |
| Processing: | 10 business days (estimate) |
| Signatures: | Original signature required |
Corporate annual report
Notes
Business entity search
Form
| 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/Account.aspx/LogOn?ReturnUrl=%2f |
| 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!
Initial form (e-file)
Renewal form (e-file)
| 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
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 |
Sales tax exemption
Notes
Initial form
| 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
Initial form (e-file)
| 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 |
Raffle (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.