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, 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 is required to file a corporation income tax return.
