Does a North Dakota Nonprofit Need an Audit?
North Dakota requires a charitable organization to register with the Secretary of State and file an annual report by September 1; the financial statement may be Form 990 pages 1, 9, 10 and 11 or similar documents; the page lists no audit. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.
Data as of Nov 15, 2026 · Source: Federal Audit Clearinghouse (public data)
Does a North Dakota nonprofit need an audit?
North Dakota requires a charitable organization to register with the Secretary of State and file an annual report by September 1; the financial statement may be Form 990 pages 1, 9, 10 and 11 or similar documents; the page lists no audit. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.
| Topic | Applies to | Rule | Threshold | Source | Last verified |
|---|---|---|---|---|---|
| State charity registration | Charitable organizations that solicit contributions in North Dakota (other than the organizations the page lists as not charitable organizations) | A charitable organization cannot operate and solicit contributions until its registration has been approved by the Secretary of State. The annual report is due on or before September 1 and must include a financial statement covering the 12-month period immediately before the end of its previous fiscal year, supplied as either IRS Form 990 (only pages 1, 9, 10 and 11) or similar documents with the information required by NDCC § 50-22-04(2). The page does not state an audit requirement. | — | North Dakota Secretary of State — Charitable Organizations | Last verified: 2026-11-15 |
Who enforces this in North Dakota?
The first rule in the table comes from North Dakota Secretary of State — Charitable Organizations. Check that source for the North Dakota office and the filing instructions that apply to your organization.
How does this differ from the federal single audit?
The federal single audit applies when a nonprofit spends $1,000,000 or more in federal awards in a fiscal year beginning on or after October 1, 2024 ($750,000 for earlier fiscal years). State rules are separate and are listed on this page.
Read what the single audit threshold means or check whether an organization needs a federal single audit.
Common questions
Does a North Dakota nonprofit need an audit?
North Dakota requires a charitable organization to register with the Secretary of State and file an annual report by September 1; the financial statement may be Form 990 pages 1, 9, 10 and 11 or similar documents; the page lists no audit. A federal single audit, a funder, a lender or the organization's bylaws can still require an audit.