Start a nonprofit · Montana
How to Start a Nonprofit in Montana
Montana charges $20 to file the articles of incorporation of a nonprofit corporation. The annual report is required of every nonprofit corporation, and the fee is waived when it is filed before April 15 and $35 after that date. Filing is done through the Secretary of State's Business Filing Portal.
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 Montana requirements in one table.
| Type of entity | A Montana nonprofit corporation, a public benefit, mutual benefit or religious corporation, registered through the Business Filing Portal. Sources: SOS business structures |
|---|---|
| State filing fee | $20 for Articles of Incorporation of a nonprofit corporation. Sources: SOS fee sheet |
| 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 | Required of all corporations, profit and nonprofit. $0 if filed before April 15, $35 after. Sources: SOS fee sheet, SOS annual report help |
The steps
Three steps, in the order they happen.
Decide which type of nonprofit corporation fits.
The Secretary of State describes three types: public benefit, mutual benefit and religious corporations. Nonprofit corporations are established solely for charitable, religious, educational or scientific purposes, and no earnings may be distributed to members, trustees or officers except reasonable compensation for services. The page recommends consulting an attorney to choose.
Sources: SOS business structures
File the Articles of Incorporation and pay $20.
Register through the Business Filing Portal at biz.sosmt.gov. The fee sheet lists $20 for Articles of Incorporation (Non-profit Corporation). The Secretary of State's pages reviewed do not state the minimum number of directors or incorporators or the registered agent rules, so confirm those in the Montana Code Annotated or with the Business Entity and UCC office at (406) 444-3665.
Sources: SOS fee sheet, SOS business structures
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
Not covered
What this page does not verify for Montana.
Two rules were not confirmed from an official Montana source for this guide.
Charity registration.
The sources reviewed do not describe a state charitable solicitation registration for nonprofit corporations. Confirm with the Montana Department of Justice before soliciting donations.
Sales tax.
The Department of Revenue's rules for nonprofits were not reviewed for this guide. Confirm with the Department of Revenue before the first large purchase.
After you form
Staying in good standing.
One filing recurs every year.
File the annual report.
The Help Center states annual reports are required for all LLCs and corporations, profit and nonprofit, with a fee waived for reports filed between January 1 and April 15 and $35 after April 15. The same article states domestic entities file by December 1, so confirm the filing window in the Business Filing Portal.
Sources: SOS annual report help, SOS fee sheet
Common questions
Quick answers.
How much does it cost to start a nonprofit in Montana?
The articles cost $20, plus the IRS user fee of $275 for Form 1023-EZ or $600 for Form 1023. That totals $295 or $620 as of the date this page was verified.
Does a Montana nonprofit pay for its annual report?
Not if it is filed between January 1 and April 15, when the fee is waived. After April 15 the fee is $35.
Do Montana nonprofits file an annual report?
Yes. The Secretary of State states annual reports are required for all LLCs and corporations, profit and nonprofit.
After the filing
What comes next for a Montana 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.
- Montana Secretary of State, Business Services Filing Fees
- Montana Secretary of State Help Center, How do I file my annual report?
- Montana Secretary of State, Business Structures
- 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.