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Office of State Tax Commissioner, Ryan Rauschenberger : State of North Dakota
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600 E. Boulevard Ave.
  Bismarck, ND 58505-0599
  328.7088 phone
  701.328.3700 fax
  877.328.7088 toll-free

Income Tax Incentives

Ag Commodity Processing Facility Investment Tax Credit
Angel Fund Investment Credit
Automation Credit
Biodiesel Tax Credits
Biomass, Geothermal, Solar, or Wind Energy Credit
Internship Employment Credit
Microbusiness Investment and Employment Credit
Research Expense Credit
Seed Capital Investment Credit
Wage & Salary Credit
Workforce Recruitment Credit

Certified Nonprofit Development Corporation Investment Credit

A corporation is allowed an income tax credit for buying membership in, paying dues to, or contributing to a certified nonprofit development corporation. The credit is equal to 25% of the qualifying payments, up to a maximum credit of $2,000. An unused credit may be carried forward up to seven tax years.

  • [Reference: N.D.C.C. 10-33-124 and 57-38-01.17]
  • Certification as a qualified business - To obtain certification for purposes of the Certified Nonprofit Development Corporation Investment Tax Credit Program, a corporation must apply to the North Dakota Office of Secretary of State. For more information on obtaining certification, contact that office as follows:
    • ND Secretary of State
      Business Division
      600 E Boulevard Ave Dept 108
      Bismarck ND 58505-0500

      Telephone: 701-328-4284
      Toll Free: 800-352-0867 ext. 328-4284 (TTY: 800-366-6888)
      Email: sosbir@nd.gov
      Web site: www.nd.gov/sos

  • Reporting investments To qualify for the income tax credit, a certified nonprofit development corporation must report each qualified investment it receives by completing and submitting the Certified Nonprofit Development Corporation Investment Reporting Form.

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