The Office of the Secretary of State has updated the Charitable Organization Annual Report form financial information requirements in an effort to simplify filings and streamline processes. Charitable organizations must file the annual report on or before September 1 of each year. If the initial charitable organization registration is filed in July or August, the first annual report is due September 1 of the following year. If you cannot meet the deadline to file your charitable organization’s annual report, you may submit an extension request to the Secretary of State. Additional information can be found on our website's Charitable Organizations page.
2025 Annual Report Changes
Financial data collected in the Financial Information section of the annual report has been removed because much of this information is already included in the financial statement that must be included with the annual report.
Specific documentation for the financial statement that is required to be uploaded with or attached to the Charitable Organization Annual Report must be either: (choose only 1 of the below to submit)
- Charitable organization’s IRS Return of Organization Exempt from Income Tax (Form 990)
- Only provide pages 1, 9 (Statement of Revenue), 10 (Statement of Functional Expenses), and 11 (Balance Sheet).
- It is requested that only the 4 pages listed in the previous bullet be included with the annual report. If additional pages or documents are provided when filing the Charitable Organization Annual Report, those pages will be deleted during internal processing and will not be included with the record.
- Similar documents that contain the following information required by NDCC § 50-22-04(2):
- Statement of income and expense (total receipts and total income from all sources)
- Balance sheet
- Statement of functional expenses listing:
- Cost of management and general
- Program services
- Cost of fundraising
- Cost of public education
- Funds or properties transferred out of state
- Total net disbursed or dedicated within North Dakota
- Total compensation paid to employees by the charitable organization and all its affiliated organizations