New Mexico
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://portal.sos.state.nm.us/BFS/online/CorporationBusinessSearch |
| Link: | https://portal.sos.state.nm.us/BFS/online/Account |
| Fee: | $25 |
| Processing: | 10 weeks (estimate) |
| Signatures: | Original signature required |
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://portal.sos.state.nm.us/BFS/online/CorporationBusinessSearch |
| Link: | https://portal.sos.state.nm.us/BFS/online/Account |
| Due: | Within 30 days of incorporating with the state ; (then) Annually, due same day as 990 (15th day of 5th month after fiscal year end) |
| Fee: | $10.00 |
Charity registration
Not required for New Mexico.
Income/franchise tax exemption
Automatic with valid 501(c)(3) exemption.
Sales tax exemption
Notes
Initial form (e-file)
| To apply for state sales tax exemption, you must first obtain a New Mexico tax ID number. You may visit the Taxpayer Access Point to obtain an ID. |
| Link: | https://tap.state.nm.us/tap/_/#1 |
| Due: | n/a |
| Fee: | None, to the best of our knowledge |
Required attachments:
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Tax department
Not required for New Mexico.
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: | https://www.nmgcb.org/gambling-review.aspx |
| Due: | Before event |
| Fee: | None, to the best of our knowledge |