Delaware
Please refer to your local statutes for the most up-to-date requirements.
Articles of incorporation
While incorporation is not explicitly required, we strongly
recommend that your organization incorporate to protect your volunteers
from personal liability. Sample articles of incorporation
are available to our clients.
| https://icis.corp.delaware.gov/Ecorp/EntitySearch/NameSearch.aspx |
| Link: | https://corp.delaware.gov/corpformsexemptcorp09/ |
| Fee: | $89 |
| Processing: | 6 weeks (estimate) |
| Signatures: | No special requirements at this time |
Corporate annual report
Notes
Business entity search
Form (e-file)
| Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state. |
| https://icis.corp.delaware.gov/Ecorp/EntitySearch/NameSearch.aspx |
| Link: | https://icis.corp.delaware.gov/ecorp/logintax.aspx?FilingType=FranchiseTax |
| Due: | Annually, by March 1 |
| Fee: | $25.00 |
Charity registration
Not required for Delaware.
Income/franchise tax exemption
Automatic with valid 501(c)(3) exemption.
| More: | http://revenue.delaware.gov/information/faqs_cit.shtml |
Sales tax exemption
Not required for Delaware.
| There is no state sales tax in Delaware. |
Tax department
Not required for Delaware.
Raffle (games of chance)
Filings related to raffles and other games of chance are not included
in our covered services.
We may be able to assist you for an additional service fee.
Reach out to your state representative for more information.
| Group must be in existence for 2 years. Not required to have a permit if raffle ticket price is $5 or less and the prize is $5K or less. Must include letter of good standing from us and our group exemption letter dated within 12 months. Application must be notarized. Must file After Occasion Report no more than 30 days after |
| Link: | https://dpr.delaware.gov/boards/gaming/raffle/ |
| Due: | Before event |
| Fee: | $15.00 |