Central ND News

The Office of the Secretary of State has announced changes to the Charitable Organization Annual Report form, aiming to simplify filings and streamline processes. The new requirements affect the financial information section of the report. Charitable organizations are reminded that they must file their annual reports by September 1 each year. For those who register in July or August, the first report is due by September 1 of the following year. Extensions can be requested from the Secretary of State if deadlines cannot be met.

Key updates for 2025 include the removal of financial data from the Financial Information section, as much of this data is already part of the financial statement accompanying the report.

Organizations are now only required to submit specific pages from their IRS Return of Organization Exempt from Income Tax (Form 990), specifically pages 1, 9 (Statement of Revenue), 10 (Statement of Functional Expenses), and 11 (Balance Sheet). Additional documents submitted with these reports will be discarded during processing.

Reports must also comply with NDCC § 50-22-04(2) requirements, including a statement of income and expense, balance sheet, and detailed functional expenses such as management costs, program services, fundraising expenses, public education costs, out-of-state transfers, net disbursements within North Dakota, and total compensation paid to employees.

For further details on these changes and filing procedures, organizations are directed to visit the Charitable Organizations page on the Secretary of State's website.