Change log
Every database migration applied to CharityFile, and changes to the fees, deadlines, exemptions, penalties and other state facts in our database, with the date of each. The database writes each fact entry itself and refuses a change that does not name who made it. It also refuses to edit or delete an entry, so a correction always appears as a new entry.
See /coverage for the share of rows whose quote we found in its source and the oldest review per jurisdiction, /api/quality for the machine-readable JSON snapshot, the RSS feed of the newest 200 entries, or the CSV export of every entry.
244 database migrations since Apr 24, 2026, and 1115 fact changes since Sep 9, 2026.
Browse by category:Exemption (42)Fee (26)Deadline (20)Penalty (13)Data seed (5)Correction (3)Re-verification (2)Time-windowed override (1)
Showing 2 database migrations and 20 fact changes affecting ND.Show all →
Fact changes
Oct 14, 2026
- Oct 14, 2026ND deadline rule: extension quote added; extension source url none → https://www.sos.nd.gov/business/nonprofit-services/charitable-organizations
Source: sos.nd.gov · send source
“If you cannot meet the deadline to file your charitable organization’s annual report, you may submit an extension request to the Secretary of State through the FirstStop Portal. The application for extension must be received by the Secretary of State prior to the filing deadline. An extension may be granted for 1 year, or it may be granted permanently as a standing extension. A standing extension may only be granted to a charitable organization that has a fiscal (accounting) year that ends in June, July, or August. The filing deadline may not be extended past December 1.”
Made by: CharityFile operator - Oct 14, 2026ND deadline rule: extension months none → 3; extension notes Written request: the Secretary of State may grant an extension if the request is received before the September 1 filing deadline. A standing (permanent) extension is only for a fiscal year ending in June, July, or August. A filing date may not be extended past December 1 of the year the report is due. Not automatic. Not IRS Form 8868-conditional. → Request it through the FirstStop Portal; the Secretary of State must receive the request before the September 1 deadline. It may be granted for one year, or as a standing extension for a fiscal year that ends in June, July or August. The deadline is never extended past December 1. Not automatic.
Source: sos.nd.gov · send source
“on or before September 1 of each year.”
Made by: CharityFile operator - Oct 14, 2026ND fee schedule added: fee type late; fee amount $5; fee calculation notes Additional fee for a nonprofit annual report filed after the due date (N.D.C.C. 10-33-140(1)(q)(1)(a)). It is added to the $10 filing fee, not instead of it.; source url https://ndlegis.gov/cencode/t10c33.pdf; form name SOS Nonprofit Annual Report (N.D.C.C. 10-33-139); verification status verified
Source: ndlegis.gov · send source
“q. Filing an annual report of a domestic or foreign corporation, ten dollars. (1) The secretary of state shall charge and collect additional fees for late filing of the annual report: (a) After the date provided in subsection 3 of section 10-33-139, five dollars; and”
Made by: CharityFile operator - Oct 14, 2026ND fee schedule added: fee type renewal; fee amount $10; fee calculation notes Secretary of State fee for the nonprofit annual report (corporations and LLCs).; source url https://www.sos.nd.gov/business/nonprofit-services/maintain-nonprofit; form name SOS Nonprofit Annual Report (N.D.C.C. 10-33-139); verification status verified
Source: sos.nd.gov · send source
“Annual Report (corporation and LLCs) - $10”
Made by: CharityFile operator - Oct 14, 2026ND deadline rule added: deadline type annual_report; base reference fixed_date; fixed month 2; fixed day 1; extension available 0; extension auto granted 0; extension conditional on irs 0; calculation notes The annual report of a nonprofit corporation or a foreign nonprofit corporation is due before February 2 each year, so by February 1 (N.D.C.C. 10-33-139(3)). The first annual report has its own date in the same subsection.; source url https://ndlegis.gov/cencode/t10c33.pdf; form name SOS Nonprofit Annual Report (N.D.C.C. 10-33-139); cycle years 1; filing class corporate; verification status verified
Source: ndlegis.gov · send source
“Except for the first annual report, the annual report of a nonprofit corporation or a foreign nonprofit corporation must be delivered to the secretary of state before February second of each year.”
Made by: CharityFile operator
Sep 23, 2026
- Sep 23, 2026ND penalty: short label North Dakota (civil up to $5,000/violation + 5-year denial; Class C FELONY for post-revocation solicitation per § 50-22-05) → North Dakota (class A misdemeanor for soliciting in violation of the chapter or for failing to properly complete and promptly file a required report; class C felony for soliciting after the registration is revoked, per NDCC § 50-22-05)Made by: CharityFile operator
Sep 15, 2026
- Sep 15, 2026ND required attachment: source url none → https://www.sos.nd.gov/business/nonprofit-services/charitable-organizations; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026ND required attachment: source url none → https://www.sos.nd.gov/business/nonprofit-services/charitable-organizations; source quote added; verification status unverified → verifiedMade by: not recorded
- Sep 15, 2026ND conditional duty added: condition kind first_year; source url https://www.sos.nd.gov/business/nonprofit-services/charitable-organizations; verification status verifiedMade by: not recorded
- Sep 15, 2026ND deadline rule: display form name none → Charitable Organization Annual Report
Source: sos.nd.gov · send source
“on or before September 1 of each year.”
Made by: not recorded - Sep 15, 2026ND deadline rule: display form name none → Charitable Organization Registration Statement
Source: ndlegis.gov · send source
“A charitable organization may not solicit contributions from persons in this state by any means unless, prior to a solicitation, there is on file with the secretary of state”
Made by: not recorded - Sep 15, 2026ND exemption: source quote replaced
Source: sos.nd.gov · send source
“A charitable organization or person that solicits contributions for a specific person if all contributions received are transferred within a reasonable time after receipt to the person named or that person's parent, guardian, or conservator with no restriction on expenditure of the contributions and with no deduction.”
Made by: not recorded - Sep 15, 2026ND exemption: source quote replaced
Source: ndlegis.gov · send source
“(5) A religious society or organization that is exempt from filing a federal annual information return pursuant to Internal Revenue Code section 6033(a)(2)(A) (i) and (iii) [26 U.S.C. 6033(a)(2)(A)(i) and (iii)] or Internal Revenue Code section 6033(a)(2)(C)(i) [26 U.S.C. 6033(a)(2)(C)(i)].”
Made by: not recorded - Sep 15, 2026ND deadline rule: due event none → prior to a solicitation
Source: ndlegis.gov · send source
“A charitable organization may not solicit contributions from persons in this state by any means unless, prior to a solicitation, there is on file with the secretary of state”
Made by: not recorded - Sep 15, 2026ND conditional duty added: condition kind nonprofit_corporation; source url https://www.ndlegis.gov/cencode/t10c33.pdf; verification status verifiedMade by: not recorded
- Sep 15, 2026ND required attachment: attachment name Annual Report → Financial Statement; description State annual report form (IRS 990 not required) → Financial statement covering the immediately preceding twelve-month period. Current SOS: Form 990 pages 1, 9, 10, and 11, or similar documents covering NDCC §50-22-04(2).Made by: not recorded
- Sep 15, 2026ND penalty: description North Dakota Secretary of State (Nonprofit Services) enforces NDCC Ch. 50-22. Section 50-22-05 imposes civil penalties up to $5,000 per violation plus denial of registration for up to 5 years. Solicitation after registration has been revoked is a Class C FELONY — ND becomes the 8th audited state with felony classification (after Colorado, New Hampshire, Kentucky, Oklahoma, South Carolina, Maine, and Mississippi). AG holds enforcement authority alongside SoS revocation power. → NDCC §50-22-05: civil penalties of up to five thousand dollars per violation and denial of registration for up to five years. Any person conducting a solicitation in violation of this chapter, or failing to properly complete and promptly file any required report, is guilty of a class A misdemeanor. Any person conducting a solicitation after the person's registration is revoked is guilty of a class C felony. Person includes any individual, organization, association, partnership, corporation, or limited liability company (§50-22-01(5)).; source url https://law.justia.com/codes/north-dakota/title-50/chapter-50-22/ → https://www.ndlegis.gov/cencode/t50c22.pdf; criminal scope organization → both; source quote replacedMade by: not recorded
- Sep 15, 2026ND exemption removed: exemption type small_org; threshold type contributions; Threshold: $25,000 (contributions); description Organizations that do not solicit funds from the public OR receive less than $25,000 in annual contributions, provided they do not compensate individuals for fundraising activities (volunteer-only fundraising). Exempt from registration; no exemption form filing required.; requires filing 0; source url https://www.sos.nd.gov/business/nonprofit-services/charitable-organizations; verification status flagged
Source: sos.nd.gov · send source
“Organizations that do not solicit funds from the public or receive less than $25,000 in annual contributions, provided they do not compensate individuals for fundraising activities, are exempt from registration.”
Made by: not recorded - Sep 15, 2026ND deadline rule: extension notes Written extension request before September 1 extends to December 1 → Written request: the Secretary of State may grant an extension if the request is received before the September 1 filing deadline. A standing (permanent) extension is only for a fiscal year ending in June, July, or August. A filing date may not be extended past December 1 of the year the report is due. Not automatic. Not IRS Form 8868-conditional.; calculation notes ND uses a FIXED Sept 1 universal annual report deadline per NDCC § 50-22-04. Form SFN 11302 + $10 fee due each year. Late filing → registration ceases to be in effect (organization may not solicit). NO IRS Form 990 — uses state-specific financial reporting. NOT FYE-based; all ND-registered charities share the Sept 1 cycle. → Charitable organization annual report due on or before September 1 of each year (§50-22-04). If the initial registration is filed in July or August, the first annual report is due September 1 of the following year. The financial statement may be Form 990 pages 1, 9, 10, and 11, or similar documents covering §50-22-04(2). Failure to file makes registration ineffective immediately; the organization may not solicit.
Source: sos.nd.gov · send source
“on or before September 1 of each year.”
Made by: not recorded - Sep 15, 2026ND deadline rule: calculation notes Initial registration must be filed before any solicitation in ND per NDCC § 50-22-02. Event-driven trigger; no fixed calendar deadline. URS accepted alongside state Form SFN 11300. → File a registration statement with the secretary of state before any solicitation in this state (§50-22-02(1)). An initial registration filed in July or August is valid until September first of the subsequent year (§50-22-02(2)).; source url https://law.justia.com/codes/north-dakota/title-50/chapter-50-22/ → https://www.ndlegis.gov/cencode/t50c22.pdf; source quote replaced
Source: ndlegis.gov · send source
“A charitable organization may not solicit contributions from persons in this state by any means unless, prior to a solicitation, there is on file with the secretary of state”
Made by: not recorded
Applied migrations
May 2026
- May 2, 2026
April 2026
- Apr 29, 2026
Fact entries record changes to fees, deadlines, exemptions, penalties, required attachments, agencies, audit thresholds, deadline extensions and conditional duties, including changes made directly in the database. A fee, deadline, exemption or deadline extension entry shows the source quote and link of its row, or says what the entry did not record. Migration entries record every migration applied to the production database. This page shows every entry. The database refuses to edit or delete an entry of either kind. “Made by: not recorded” marks an entry from before we recorded who made each change.