The State of Alaska does not grant tax-exempt status. Tax-exempt designation comes from the U.S. Department of Treasury, Internal Revenue Service.
IMPORTANT: The IRS has specific filing time frames and language expectations for obtaining tax exempt status from the IRS. For more information you are strongly encouraged to visit the IRS websites.
The State of Alaska Corporations Section strongly encourages you to visit the IRS websites before proceeding:
The IRS provides specialized assistance to tax-exempt organizations, call 877-829-5500 (Monday through Friday, 8 a.m. to 5 p.m. local time. Residents of Alaska follow Pacific time.)
The IRS provides web based training modules & mini courses online at www.stayexempt.irs.gov.
The above IRS tax-exempt information is provided by the Corporations Section as a courtesy. You are strongly advised to research the requirements to obtain tax-exempt status from the IRS and how the contents of your filing(s) with the State of Alaska may impact your tax-exempt eligibility with the IRS. If you require assistance, you are advised to seek the services of an attorney or other qualified professional specialized in the area of tax-exempt non-profits.
Division of Corporations, Business and Professional Licensing:
Department of Law:
Department of Revenue:
The Division of Community and Regional Affairs has prepared a helpful resource:
Non-Profit Community Association Handbook which includes information, such as: what/why a nonprofit community association; duties; powers; incorporation; bylaws; and an effective nonprofit community association.
For additional questions you may wish to contact the Division of Community and Regional Affairs or one of their staff located across the state.
Entities, particularly non-profits corporations, may sometimes struggle with maintaining a status of Good Standing with the Corporations Section due to potential loss of knowledge or experience with the frequent change in board members. The following information is provided for your convenience and is not to be interpreted as legal advice. This Division does not provide legal advice.
Tips to help maintain a status of Good Standing with the Corporations Section:
For anyone with concerns or issues with an entity we encourage you to seek legal counsel.
The Corporations Section of the Division of Corporations, Business and Professional Licensing is mainly a filing agency. This means, IF an entity provides their filings complete and compliant according to statutes (AS 10) and regulations (3 AAC 16) THEN the Corporations Section may file it for record.
IMPORTANT: AS 10 does not give the Corporations Section of this Division the jurisdictional authority to adjudicate over issues or concerns regarding an entity’s internal operations. The authority to adjudicate over these issues rests with the Alaska Court System which may, as a result of a court case, issue a court order for whatever action the court deems appropriate.
Anyone seeking to resolve issues with an entity are encouraged to:
For more information go to: Complaint FAQs
This Division does not provide legal advice. The information contained within these webpages is provided for your convenience and is not to be interpreted as legal advice. It is your responsibility to know what your registering, reporting and filing requirements are based on your specific business activities. Not knowing what is expected of you may not preclude you from the legal obligation to meet these requirements and compliance with the law. You are encouraged to seek the advice of a professional, such as a Certified Public Accountant (CPA) and/or Attorney if you need additional assistance.
If you have questions you can reach us at either the Juneau or Anchorage phone numbers listed below or by emailing us at: email@example.com