Nonprofits Soon Required to File Biennially Instead of Annually

Effective July 1, 2016, a nonprofit corporation will be required to file its business entity report (the "Report") with the Indiana Secretary of State biennially, instead of annually.[1] Until the effective date, the fee for filing an annual report is $5 online and $10 for a paper filing. Starting on July 1, 2016, the fees will be $10 for online filing and $20 for paper filing.[2]

All corporations in Indiana must file the Report, State Form 48725. The Report requires the business entity to identify its current name and address, its date of incorporation, the type of entity it is, and the entity's registered agent. It also requires the entity to disclose the current officers and directors and their contact information. Until July 1, 2016, the Report is required to be filed by a nonprofit corporation every year in the anniversary month of the nonprofit's incorporation. Starting July 1, 2016, a nonprofit corporation must file its Report every other year in the anniversary month of its incorporation. A nonprofit corporation may send in its Report up to two months early if it decides to do so.

The Secretary of State currently sends out notices to remind corporations to file the Report, but this is just as a courtesy and this service may not continue in the future. Business entities are required to file the Report timely, even if they do not receive a reminder. If a nonprofit does not file the report within sixty (60) days after it is due, the Indiana Secretary of State may commence a proceeding to administratively dissolve the entity.[3]

[1] First Regular Session 119th General Assembly (2015), Senate Enrolled Act No. 487; Ind. Code § 23-17-27-8.

[2] Senate Enrolled Act No. 487; Ind. Code § 23-17-29-3.

[3] Ind. Code § 23-17-23-1.

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