Maine Nonprofit Compliance Calendar

Federal filings (IRS)

• Federal 990 / 990-EZ / 990-N / 990-PF
  IRS Form 990 series — annual information return
  Due: 15th day of 5th month after fiscal year end (May 15 calendar-year)
  3 consecutive years unfiled = AUTOMATIC loss of tax-exempt status.
  Filing details →
• Federal 8868
  Form 8868 — automatic 6-month extension
  Due: On or before the original 990 due date
  Extends 990 deadline 6 months (Nov 15 calendar-year).
  Filing details →
• Federal 941
  Form 941 — quarterly payroll tax
  Due: Apr 30, Jul 31, Oct 31, Jan 31
  Penalties + interest on late deposits.
  Filing details →

Maine state filings

• Maine Annual Report
  Maine nonprofit annual report (Secretary of State, Bureau of Corporations)
  Due: Due June 1 annually (filing window Jan 1–Jun 1)
  $35 fee. Substantial late-filing penalty assessed after June 1 (generally not waivable). No reminder notices are mailed. File federal Form 990 series with the IRS.
  Filing details →
• Maine Charitable Solicitation License Renewal + Annual Fundraising Activity Report
  Maine charitable solicitation license renewal (Dept. of Professional & Financial Regulation)
  Due: Annual renewal due Nov 30; registration must be in place at least 30 days before soliciting
  $25 renewal fee; $50 late fee after Nov 30. Lapses if not renewed by Mar 1 (requires new application).
  Filing details →

Maine requirements overview

Registration: File Articles of Incorporation with the Maine Secretary of State. Apply for state tax-exempt status with Maine Revenue Services.

Annual filing: File an Annual Report with the Secretary of State. File federal Form 990 with the IRS.

Solicitation: Maine does not require charitable solicitation registration. Nonprofits must comply with the Maine Charitable Solicitations Act.