Unless exempt, a charitable organization must obtain a charitable solicitation basic business license (“BBL”) from the District of Columbia before soliciting funds in the District of Columbia.
Out-of-state nonprofits must register to do business in the District of Columbia by obtaining a Certificate of Authority from the Corporations Divisions of the DCRA. To obtain a Certificate of Authority, file a Foreign Registration Statement (Form FN-1) online at https://corponline.dcra.dc.gov/Account.aspx/LogOn?ReturnUrl=%2f. An agent for service of process must be appointed to obtain a Certificate of Authority. For nonprofits located in the District of Columbia, a Certificate of Occupancy must be obtained from the Corporations Divisions of the DCRA.
Nonprofits must also apply for an exemption from local franchise and property taxes from the Office of Tax and Revenue (“OTR”). To obtain the exemption, file Form FR-500, Combined Business Tax Registration Application, the general tax registration form, and Form FR-164, Application for Exemption online at https://otr.cfo.dc.gov/page/new-business-registration/