Starting a nonprofit in Delaware

Incorporation

Filing

Certificate of Incorporation for an Exempt Corporation

Agency

Delaware Division of Corporations

State fee

$89 — never marked up by us

Processing

Routine processing takes 2–3 weeks; paid expedite brings it to hours or a day

Expedite

$50 (24-hour) / $100 (same-day) / $500 (2-hour) / $1,000 (1-hour)

Watch out

• File as an 'exempt corporation' — it skips franchise tax and cuts the annual report fee to $25. Filing the standard stock/nonstock form by mistake costs real money every year.
• The exempt-corporation template does NOT include the full IRS-required 501(c)(3) purpose and dissolution clauses — they must be added before filing.
• The $89 fee covers the first page; each additional page is $9.
• Delaware allows a single incorporator and director, but the IRS effectively expects at least 3 unrelated board members for 501(c)(3) approval.

Ongoing compliance

Registered agent

Must have a Delaware street address. Out-of-state founders almost always hire a commercial registered agent (typically $50–$150/yr).

Charitable registration

Delaware has no charitable solicitation registration — but if you fundraise in other states, their rules still apply.

Annual report

Annually by March 1 — $25 (exempt corporations pay no franchise tax)

State tax exemption

Delaware has no sales tax, and exempt corporations owe no franchise tax — just the $25 annual report. Corporate income tax exemption follows the IRS determination with no separate application.