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.

TIPS:

1. RESEARCH: to determine the best entity type for your organization and the specific IRS filing and language requirements for the particular tax exempt status for your organization. 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.)
2. STATE: if your organization is an entity, then file the appropriate registration form, based on your entity type, with the Corporation Section of this division. For more information go to How To Get Licensed and Corporations Forms and Fees. Be sure to include in your registration form with this division the specific IRS language requirements for the desired IRS tax exempt status for your organization.
3. FEDERAL: File with the IRS requesting the desired tax exempt status and include the required documents filed for record with the State of Alaska as evidence to support your request to the IRS. The IRS offers online modules and mini courses on how to obtain and maintain tax exempt status.
4. OTHER AGENCIES: File with the other agencies, such as, but not limited to:
   • Business Licensing: prior to engaging in business activity obtain an Alaska Business License. For more information go to: www.BusinessLicense.Alaska.Gov
   • Department of Law: Alaska law requires charitable organizations and paid solicitors to register with the Dept. of Law. For more information please go to: Charities and Paid Solicitors.
   • Department of Revenue: Tax Division for gaming permits (i.e. bingo, raffles, lotteries, ice classics, pull-tab, etc.). Permanent Fund Dividend Division for Pick Click Give.

The above TIPS are 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:

• Corporation Section
  To maintain a status of Good Standing with this division, and avoid involuntary dissolution, file the required documents. For more information please go to Notice: The Entity’s Responsibility .
• Business License Section
  Alaska Statute AS 43.70.020 requires you to obtain an Alaska Business License before you engage in business activity. For more information please go to the Business Licensing Section.

Department of Law:

• Alaska law requires charitable organizations and paid solicitors to register with the Dept. of Law. For more information please go to Charities and Paid Solicitors.

Department of Revenue:

• Gaming permits - (i.e. bingo, raffles, lotteries, ice classics, pull-tab, etc.) are issued by the Tax Division of this department. For more information please go to Tax Division.
• Pick Click Give - to find out more information, including how to register, please go to Permanent Fund Dividend Division.

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 .

Corporations Statutes & Regulations require that a Nonprofit Corporation must have a minimum of 3 Directors. However, if the Nonprofit Corporation is a Homeowners Association with less than 3 Directors, then the provisions below may apply.

If you have a Domestic Nonprofit Corporation that:

• Is a Homeowners Association abiding by AS 34.08; AND,
• Has fewer than 12 units, per AS 34.08.330(f); AND,
• It has been properly approved by the association; THEN,
• The Homeowners Association may report less than 3 Directors (see below).

If the Homeowners Association meets the qualifications listed above, to report less than 3 Directors:

• For existing Nonprofit Homeowners Associations:
• File an Articles of Amendment form to add or amend an article to the Articles of Incorporation. There must be an article referencing AS 34.08.750 and AS 34.08.330(f) as the provisions allowing less than 3 Directors, and that the association has fewer than 12 units per AS 34.08.330(f).
• File a Notice of Change of Officials OR Biennial Report (if due) to report the updated officers and directors.
• All Biennial Reports with less than 3 Directors must be filed hard copy and cannot be filed online. A Nonprofit Corporation must continue reporting the required President and Secretary as two different individuals.
• For new Nonprofit Homeowners Associations:
• File Articles of Incorporation on the state-provided application OR submit a free form Articles of Incorporation. There must be an article referencing AS 34.08.750 and AS 34.08.330(f) as the provisions allowing less than 3 Directors, and that the association has fewer than 12 units per AS 34.08.330(f).
• Initial Report and all Biennial Reports with less than 3 Directors must be filed hard copy and cannot be filed online. A Nonprofit Corporation must continue reporting the required President and Secretary as two different individuals.

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:

1. IF the entity is a domestic (Alaskan) non-profit, after filing the Articles of Incorporation then immediately file online the Initial Report . The Initial Report provides the officials of the entity. Identifying the officials will have significantly impact on the business needs of the entity, other agencies and businesses (such as banks) use this information to determine who has authority to act on behalf of the entity.
   1. Note: Failure of a domestic (Alaskan) non-profit to file the Initial Report within 6 months of the Articles of Incorporation being filed for record may result in involuntary dissolution and the entity will cease to exist in the State of Alaska.
2. Consider, for clarification of responsibilities, in the bylaws assign the duties of the statutory required reports and filings to a specific officer of the board. For reporting and filing information, go to:
   The Entity’s Responsibility
   1. Note: Do not submit bylaws to this office. The entity is responsible for keeping the bylaws and making them available upon request. For more information on the entity’s responsibility to keep, maintain and make available books and record go to:
      • AS 10.20 for Non-Profit entities
      • AS 10.40 for Religious entities
      • Statutes and Regulations for Corporations
3. Consider, for accountability purposes, making statutory required reports and filings actionable items which must be reported at board meetings. Put these on the board meeting agenda to report these actionable items prior to filing and after they have been filed for record.
4. Consider, for tracking purposes, creating a board calendar for planning when to take action on statutorily required reports and filings and put the calendar on the agenda for all board meetings.
5. Consider, to align close to reporting dates, making the date of the board annual elections (per AS 10.20.096) just prior to July:
   1. If the non-profit was created in an even-numbered year,
      then the biennial report is due July 2nd of every even-numbered year.
   2. If the non-profit was created in an odd-numbered year,
      then the biennial report is due July 2nd of every odd-numbered year.
6. When changing officers and directors in-between biennial reports, for compliance purposes, then file a Notice of Change of Officials along with the $25 filing fee. The Notice of Change of Officials can be found online at Corporations Forms & Fees. Consider Tips #1 and #2 to help with this filing.
   1. Note: A non-profit must statutorily have at least the following officers: president, vice-president, secretary, treasurer and three directors.
   2. Failure to report a change in officials may result in involuntary dissolution or revocation and the entity will cease to exist in the State of Alaska.
7. Consider, to ensure continual compliance, reviewing and updating registered agent information annually. If there is a change in the registered agent information, then file a Statement of Change along with the $25 filing fee. The Statement of Change can be found online at Corporations Forms & Fees. Consider Tips #1 and #2 to help with this filing.
   1. Note: failure to report a change in the registered agent information may result in involuntary dissolution or revocation and the entity will cease to exist in the State of Alaska.
8. Consider, for understanding statutory requirements, having all new board members and new registered agents read:
   1. The Entity’s Responsibility
   2. Non-Profit and Religious Corporations
   3. The applicable statutes and regulations:
      • AS 10.20 for Non-Profit entities
      • AS 10.40 for Religious entities
      • Statutes and Regulations for Corporations

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:

• review Alaska Statutes and Regulations AS 10;
• contact the entity directly (tip: submit your request in writing and reference the specific statute for the right you are seeking to exercise);
• seek legal counsel; and/or
• seek restitution through the Alaska Court System.

For more information go to: Complaint FAQs