Nebraska
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://www.nebraska.gov/sos/corp/corpsearch.cgi |
| Fee: | $27 |
| Processing: | 20 business days (estimate) |
| Signatures: | No special requirements at this time |
Corporate annual report
Notes
Business entity search
Form (e-file)
| Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state. |
| https://www.nebraska.gov/sos/corp/corpsearch.cgi |
| 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: | $28.00 |
Charity registration
Not required for Nebraska.
Income/franchise tax exemption
Automatic with valid 501(c)(3) exemption.
| More: | http://www.revenue.nebraska.gov/info/7-215.pdf |
Sales tax exemption
Not required for Nebraska.
| More: | http://www.revenue.nebraska.gov/info/7-215.pdf |
|
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
Not required for Nebraska.
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.
| Link: | http://www.revenue.nebraska.gov/gaming/regs/raffle_reg.html#400 |
| Due: | Before event |
| Fee: | $30.00 |