April 27, 2016

Important Filing Changes for Indiana Nonprofit Corporations

Significant changes are being implemented to the reporting requirements for Indiana nonprofit corporations over the next several months. Until now, Indiana nonprofit corporations have been required to submit a Business Entity Report annually by the last day of the month in which the corporation was incorporated. Failure to file a Business Entity Report may result in the administrative dissolution of the nonprofit corporation. Beginning July 1, 2016, the Business Entity Report filings will be made on a biennial cycle, and nonprofit corporations will file a Business Entity Report every other year. As the report will only be made biennially, the filing fee will increase from $10 to $20.

Because the biennial reporting cycle is being implemented mid-year, the reporting requirements vary depending on when a nonprofit corporation was incorporated.

  • Nonprofit corporations that were incorporated in the months of January through June will file their last annual Business Entity Report in 2016 (with a $10 filing fee). As usual, these filings must be made by the end of the month in which the nonprofit corporation was formed. These nonprofit corporations will then file their first biennial report and pay the increased $20 filing fee in 2017. Following the 2017 report, these organizations will next file a biennial report in 2019 and in each odd-numbered year going forward.
  • Nonprofit corporations that were incorporated in the months of July through December will file their first biennial Business Entity Report in 2016 by the end of the month in which the nonprofit corporation was incorporated. The 2016 biennial report will be accompanied by the increased $20 filing fee. These organizations will submit their next biennial report in 2018 and in each even-numbered year going forward.

The Indiana Secretary of State is also making additional changes that impact nonprofit corporation filings, including:

  • The INBiz system went live on April 25, and the “Access Indiana” system is no longer available. Nonprofit corporations that had established Access Indiana accounts will no longer be able to charge filings to these accounts. All online filings will now require credit card payment.
  • Beginning April 25, the Secretary of State expanded the filings that may be submitted electronically through the INBiz system. As such, certain filings that previously required a paper submission may now be made online.
  • Effective April 25 and July 1, certain online filings will be subject to an increased “enhanced access fee.” The statutory filing fees associated with certain filings will increase July 1 for filings submitted by paper.

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