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FAQ Articles

What are the filing requirements for Tax Exempt Organizations?

A corporation that has obtained tax exempt status for federal income tax purposes, and that has no federal unrelated business taxable income (UBTI), will be tax exempt for North Dakota corporate income tax purposes. North Dakota does not require a corporation income tax return, nor an informational return to be filed in this instance.

A corporation that has obtained tax exempt status for federal income tax purposes and that has federal unrelated business taxable income (UBTI) is required to file a North Dakota Form 40 corporation income tax return.

nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends

Ryan Rauschenberger
Tax Commissioner
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FAQ Articles

What are the filing requirements for Tax Exempt Organizations?

A corporation that has obtained tax exempt status for federal income tax purposes, and that has no federal unrelated business taxable income (UBTI), will be tax exempt for North Dakota corporate income tax purposes. North Dakota does not require a corporation income tax return, nor an informational return to be filed in this instance.

A corporation that has obtained tax exempt status for federal income tax purposes and that has federal unrelated business taxable income (UBTI) is required to file a North Dakota Form 40 corporation income tax return.

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