Start a nonprofit · Maine
How to Start a Nonprofit in Maine
Maine charges $40 to file the articles of incorporation of a nonprofit corporation, and the articles must set a minimum of at least three directors. The annual report costs $35. A nonprofit that solicits the public in Maine also holds a charitable solicitation license, at $20 to start and $20 a year to renew.
Every fee and rule on this page was checked against the agency's own publication on November 8, 2026. Sources are linked under each item.
At a glance
The Maine requirements in one table.
| Type of entity | A Maine nonprofit corporation, formed under the Maine Nonprofit Corporation Act (Title 13-B) by filing Articles of Incorporation, Form MNPCA-6. Sources: SOS nonprofit forms, Form MNPCA-6 |
|---|---|
| State filing fee | $40. Expedited handling costs extra: $50 per entity for 24-hour service or $100 for same-day service. Sources: SOS nonprofit forms, Form MNPCA-6 |
| Initial board | The articles set a minimum number of directors, and it cannot be fewer than three. Sources: Form MNPCA-6 |
| Registered agent | A commercial registered agent or a noncommercial agent with a physical Maine street address, no P.O. box. The agent consents to serve. Sources: Form MNPCA-6 |
| Federal exemption | Form 1023 ($600) or Form 1023-EZ ($275), filed electronically on Pay.gov. Sources: IRS fee page, IRS e-filing notice |
| Annual report | $35 for domestic and foreign nonprofit corporations. The 2026 notice set the due date at June 1. Sources: SOS nonprofit forms, SOS annual report notice |
| Charity license | $20 initial and $20 each annual renewal. Licenses expire November 30. Sources: PFR charity license |
The steps
Four steps, in the order they happen.
Seat at least three directors and choose a registered agent.
Form MNPCA-6 requires the articles to set a minimum number of directors, no fewer than three, and an initial board named in the articles also has at least three directors. The registered agent is a commercial agent with its public number or a noncommercial agent with a name, a physical street address and, if different, a mailing address. The agent must consent to serve.
Sources: Form MNPCA-6
File Form MNPCA-6 and pay $40.
The incorporator or incorporators sign and deliver the articles. The fee is $40, payable to the Maine Secretary of State, by check, money order or credit card. Expedited handling is $50 per entity for 24-hour service or $100 for same-day service. The Secretary of State notes that corporate filings take 40 to 45 business days to process without it.
Sources: Form MNPCA-6, SOS nonprofit forms
Apply to the IRS for 501(c)(3) status.
Forming a corporation does not make it tax-exempt. The federal application is Form 1023, with a $600 user fee, or the shorter Form 1023-EZ, with a $275 user fee, for smaller organizations that pass the eligibility worksheet in the form instructions. Both are filed electronically on Pay.gov, and the IRS returns paper applications. The IRS notes that the amounts can change.
The IRS answers with a determination letter, the written ruling that recognizes the exemption.
Sources: IRS fee page, IRS e-filing notice
Get the charitable solicitation license before soliciting.
An organization that solicits contributions from the public in Maine for a charitable purpose is licensed unless specifically exempt under 9 MRSA section 5006. The fee is $20 for the initial license and $20 for each annual renewal. Maine does not accept the Unified Registration Statement and requires its own application. Licenses expire November 30, and a $50 late fee applies after expiration. Renewals more than 90 days late are treated as new applications.
Sources: PFR charity license
Sales tax
What the Maine sales tax exemption form covers.
The Maine Revenue Services form reviewed for this page is narrow.
Narrow category.
Form APP-165 applies to a locally organized, community-based nonprofit that is a member of a worldwide charitable organization and whose primary purpose is to provide private funding to another unaffiliated community nonprofit. It describes no general exemption for 501(c)(3) organizations.
Sources: Maine Revenue APP-165
Confirm.
Contact Maine Revenue Services at (207) 624-9693 to confirm whether a specific organization qualifies for any sales tax exemption.
Sources: Maine Revenue APP-165
After you form
Staying in good standing.
Two things recur.
File the annual report by June 1.
The fee is $35. For 2026, the Secretary of State set June 1 for nonprofits on file as of December 31, 2025. Reports received after June 1 incur a late-filing penalty that cannot be waived, and the notice does not state the amount.
Sources: SOS annual report notice, SOS nonprofit forms
Renew the charity license each year.
Renewal is $20, filed online with the completed application, supporting documents and the Annual Fundraising Activity Report, before the November 30 expiration.
Sources: PFR charity license
Common questions
Quick answers.
How much does it cost to start a nonprofit in Maine?
The articles cost $40, plus the IRS user fee of $275 for Form 1023-EZ or $600 for Form 1023. That totals $315 or $640 as of the date this page was verified. The charitable solicitation license adds $20.
How many directors does a Maine nonprofit need?
At least three. Form MNPCA-6 requires the articles to set a minimum number of directors that is not fewer than three.
When is the Maine nonprofit annual report due?
The 2026 notice set June 1, with a $35 fee for domestic and foreign nonprofit corporations.
After the filing
What comes next for a Maine nonprofit.
The state filing is the short part. These are the next four jobs, and the book that handles each.
- Book I
Get the federal application and first-year budget right
The name, bylaws, the IRS application, a founding board and a first-year budget that balances.
- Book X
Start from finished documents
Forty annotated documents, including bylaws, budgets, policies, job descriptions and board papers, as editable Word files.
- Book VII
Build the board on purpose
What a board is for, recruiting for the skills you lack, working with the chair and running meetings that reach decisions.
- Book VIII
Stay in good standing
Charitable solicitation registration, operating in a second state, insurance and annual filings.
The complete set
All ten books and forty documents, $149.
All ten books in PDF and EPUB, plus the forty documents from Book X as editable Word files. The books are not sold separately.
Free when you join the list
Every Document a New Nonprofit Needs
Articles, bylaws, minutes, the exemption application, the policies and the filings: the whole sequence a new organization has to produce, in the order it arrives.
Sources
Where each figure comes from.
- Maine Secretary of State, Nonprofit Corporation Forms
- Maine Secretary of State, Form MNPCA-6, Articles of Incorporation (Nonprofit)
- Maine Secretary of State, Annual reports for business and nonprofit entities are due June 1
- Maine Professional and Financial Regulation, Charitable Solicitations Act, Charitable Organizations
- Maine Revenue Services, Application APP-165, Charitable Organizations sales tax exemption
- IRS, Form 1023 and 1023-EZ: amount of user fee
- IRS, Changes to the exempt organization determinations process
Last verified November 8, 2026. Fees and rules change, so confirm with the agency before you file. This page is general information and not legal or tax advice.