Federal and State Filing Requirements

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1.0 Credits

Tax-exempt status is a matter of federal law, but the laws regarding the formation, structure and operations of a not-for-profit (NFP) entity exist at the state level. It is important to be aware, apprised and vigilant regarding the state and local laws in the jurisdiction in which an NFP operates, particularly as the requirements change from time to time. This CPE course provides an overview of the basic state and federal filing requirements for tax-exempt NFPs.


  • Recognize the various federal and state filing requirements for NFPs.
  • Recall the filing requirements that apply to the Unified Registration Statement (URS).
  • Identify issues related to state sales tax exemptions.

Major Topics

  • Federal requirements
  • IRS Form 990 filing basics
  • State requirements
  • Sales taxes
  • Charitable registration
  • Unified registration statement (URS)
  • Charleston Principles

Designed For

CPAs, financial professionals and NFP board members who need an overview of federal and state filing requirements of not-for-profit entities.
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