Start a nonprofit · Nebraska
How to Start a Nonprofit in Nebraska
Nebraska charges $25 to file the articles of a nonprofit corporation electronically, or $30 on paper. Nonprofits then file a biennial report in odd-numbered years, due April 1. A 501(c)(3) is not automatically exempt from Nebraska sales tax, because only the categories written into the regulations qualify.
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 Nebraska requirements in one table.
| Type of entity | A Nebraska nonprofit corporation, created under the Nebraska Nonprofit Corporation Act by filing articles of incorporation with the Secretary of State. Sources: SOS forms and fees |
|---|---|
| State filing fee | $25 if submitted electronically, $30 if submitted in writing. Sources: Neb. Rev. Stat. 21-1905, SOS forms and fees |
| Federal exemption | Form 1023 ($600) or Form 1023-EZ ($275), filed electronically on Pay.gov. Sources: IRS fee page, IRS e-filing notice |
| Biennial report | Due April 1 in odd-numbered years. The statute sets the fee by reference to section 21-1905 and does not state an amount. Sources: Neb. Rev. Stat. 21-19,172 |
| Sales tax | A 501(c)(3) is not automatically exempt. Only organizations in listed categories qualify, by applying on Form 4. Sources: Revenue Info 7-215 |
The steps
Four steps, in the order they happen.
Prepare the articles of incorporation.
The Secretary of State's nonprofit statutes page lists Nebraska sections on incorporators and the registered office and agent, including sections 21-1920 and 21-1934. The page gives titles only, so the minimum number of directors and the incorporator and agent requirements are not restated here. Confirm them in the statute text before filing.
Sources: SOS forms and fees
File the articles and pay the fee.
Under section 21-1905, the fee for articles of incorporation is $30 if submitted in writing and $25 if submitted electronically.
Sources: Neb. Rev. Stat. 21-1905
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
Check whether the organization qualifies for the sales tax exemption.
The Department of Revenue states that a 501(c) designation does not necessarily entitle an organization to a sales and use tax exemption. Qualifying categories include organizations created exclusively for religious purposes, nonprofit private Nebraska educational institutions and licensed nonprofit hospitals and care facilities. The Department states that organizations such as the Boy Scouts, Girl Scouts, YMCA, United Way, Kiwanis and Masons are not exempt.
Qualifying organizations submit the Nebraska Exemption Application for Sales and Use Tax, Form 4, and are exempt only after the Department approves it and issues an exemption certificate. Purchases for the organization's own use then use Form 13, Section B.
Sources: Revenue Info 7-215
Sales tax
What Nebraska does and does not exempt.
The Department of Revenue describes the limits plainly.
Sales.
Nonprofits generally must collect sales tax on their sales, with limited exceptions for certain school groups and religious organizations.
Sources: Revenue Info 7-215
Donated items.
An organization owes no tax when it gives away donated items, but donors who buy items to donate owe tax on their purchase.
Sources: Revenue Info 7-215
Subordinate groups.
A parent's exemption does not cover subordinate groups. A subordinate group applies on its own only if it is a separate entity with its own federal ID number and falls within an enumerated category.
Sources: Revenue Info 7-215
After you form
Staying in good standing.
One state filing recurs, every other year.
File the biennial report.
The first report is due between January 1 and April 1 of the odd-numbered year after incorporation, and later reports in the same window every odd-numbered year. For Nonprofit Corporation Act purposes, the report and fee are due April 1. The report lists the registered office and agent, the principal office, directors and principal officers, a brief description of activities and whether the corporation has members. Section 21-19,172 sets the fee by reference to section 21-1905 without stating an amount, so confirm it with the Secretary of State.
Sources: Neb. Rev. Stat. 21-19,172
Common questions
Quick answers.
How much does it cost to start a nonprofit in Nebraska?
The articles cost $25 filed electronically or $30 on paper, plus the IRS user fee of $275 for Form 1023-EZ or $600 for Form 1023. Electronically, that totals $300 or $625 as of the date this page was verified.
When is the Nebraska nonprofit biennial report due?
Between January 1 and April 1 of each odd-numbered year, with the report and fee due April 1 for Nonprofit Corporation Act purposes.
Is a Nebraska 501(c)(3) exempt from sales tax?
Not automatically. The Department of Revenue states that only organizations in listed categories qualify, and they must apply on Form 4 and receive an exemption certificate.
After the filing
What comes next for a Nebraska 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.
- Nebraska Legislature, Neb. Rev. Stat. 21-1905, Fees
- Nebraska Secretary of State, Forms and Fee Information
- Nebraska Legislature, Neb. Rev. Stat. 21-19,172, Biennial report
- Nebraska Department of Revenue, The Nebraska Taxation of Nonprofit Organizations (Info 7-215)
- 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.