Start a nonprofit · New Jersey
How to Start a Nonprofit in New Jersey
New Jersey charges $50 to file the certificate of incorporation of a domestic nonprofit corporation, and a nonprofit annual report is $30. Most charities register with the Division of Consumer Affairs once contributions pass $10,000, and a 501(c)(3) still needs its own Form REG-1E to get the ST-5 certificate that proves sales tax exemption.
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 New Jersey requirements in one table.
| Type of entity | A New Jersey domestic nonprofit corporation, formed by filing a Certificate of Incorporation online with the Division of Revenue and Enterprise Services. Sources: Division of Revenue registration |
|---|---|
| State filing fee | $50 for a domestic nonprofit corporation. Sources: Division of Revenue registration, Registry fee schedule |
| Initial board | At least three trustees, each 18 or older. Sources: Dept. of State handout |
| 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 | $30 for a nonprofit. Sources: Registry fee schedule |
| Charity registration | $30 short form or $60 to $250 long form by gross contributions. Optional at $10,000 or less in contributions without a professional fundraiser. Sources: Charities Registration |
| Sales tax | A 501(c)(3) applies on Form REG-1E and receives the Form ST-5 Exempt Organization Certificate. No filing fee. Sources: Division of Taxation FAQ |
The steps
Six steps, in the order they happen.
Get an EIN and check the name.
The Division of Revenue states that a new nonprofit first gets an EIN from the IRS and checks that its name is available before filing the certificate.
Sources: Division of Revenue registration
Seat at least three trustees.
The Department of State's handout calls for a board of at least three trustees, each age 18 or older.
Sources: Dept. of State handout
File the Certificate of Incorporation and pay $50.
File online with the Division of Revenue. The fee for a domestic nonprofit corporation is $50. After filing, the nonprofit completes the NJ-REG tax and employer registration online.
Sources: Division of Revenue registration, Registry fee schedule
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
Register as a charity with Consumer Affairs.
The Division of Consumer Affairs states that charities that operate, are based in or solicit in New Jersey register with its Charities Registration Section unless exempt. Charities with gross contributions of $10,000 or less may choose whether to register if they use no professional fundraiser. A charity that is exempt and exceeds $10,000 in a fiscal year registers within 30 days.
Initial documents are the bylaws, articles of incorporation, IRS determination letter and the most recent Form 990. Form CRI-200 is the short form for charities that raised less than $25,000, and it costs $30. The long form, CRI-150I, costs $60 for $25,001 to $100,000, $150 for $100,001 to $500,000 and $250 above $500,000.
Sources: Charities Registration
Apply for the sales tax exemption.
The Division of Taxation states that exempt organizations under N.J.S.A. 54:32B-9(b) include those exclusively religious, charitable, scientific, literary or educational, among others. Federal 501(c)(3) status is a prerequisite but not enough by itself. The organization files Form REG-1E, which has no filing fee, and receives Form ST-5, the only accepted proof of exemption. The exemption is retroactive to formation only when the application is filed within six months of formation, and processing can take up to eight weeks.
Sources: Division of Taxation FAQ
Sales tax
What the ST-5 does and does not do.
The Division of Taxation describes the certificate this way.
What it covers.
Purchases of goods, equipment and services used for exempt purposes. It also exempts occasional fundraising sales and qualifying thrift store sales from sales tax collection.
Sources: Division of Taxation FAQ
Renewal.
It does not expire or require renewal, but it becomes invalid if the organization's status is revoked or structural changes disqualify it as a 501(c)(3).
Sources: Division of Taxation FAQ
Not covered.
Business leagues, chambers of commerce, social and recreational clubs, civic and homeowners' associations and most fraternal organizations do not qualify.
Sources: Division of Taxation FAQ
After you form
Staying in good standing.
Two things recur.
File the annual report.
The nonprofit annual report fee is $30. The sources reviewed do not state the due date, so confirm it in the Division of Revenue's online annual report service.
Sources: Registry fee schedule
Renew the charity registration.
Renewals are due six months after the fiscal year ends, with a $25 late fee. A long form filer with gross revenue over $500,000 files a certified audit, which cannot be waived. An IRS extension alone does not satisfy the state requirement.
Sources: Charities Registration
Common questions
Quick answers.
How much does it cost to start a nonprofit in New Jersey?
The certificate of incorporation costs $50, plus the IRS user fee of $275 for Form 1023-EZ or $600 for Form 1023. That totals $325 or $650 as of the date this page was verified. Charity registration adds $30 or more.
Do I have to register as a charity in New Jersey?
Generally yes, unless exempt. A charity with $10,000 or less in gross contributions and no professional fundraiser may choose whether to register.
Is a New Jersey 501(c)(3) automatically exempt from sales tax?
No. It files Form REG-1E and receives the ST-5 certificate, which is the only accepted proof of exemption.
After the filing
What comes next for a New Jersey 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.
- New Jersey Division of Revenue, Getting Registered
- New Jersey Division of Revenue, Registry Fee Schedules
- New Jersey Department of State, Starting a Nonprofit in New Jersey handout
- New Jersey Division of Consumer Affairs, Charities Registration Information
- New Jersey Division of Taxation, Nonprofit Organizations FAQs
- 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.