Alaska
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Overall Free to Give Index 5.86/10
Rank 16th
Category Score (0–10) Rank (50 states)
Overall Free to Give Index 5.86 16th
Broad Policy Environment 6.16 7th
Nonprofit Freedom 7.04 14th
Donor Confidence 4.38 30th

Highlights

  • Above-average broad policy environment: Alaska ranks 7th in Broad Policy Environment, but this masks a great deal of variation in its components. Its tax competitiveness environment is 3rd while its economic freedom is 43rd and its occupational licensing regime is 15th.
  • Charitable tax incentives: Alaska offers both generally deductible charitable contributions and a general sales tax exemption for charitable organizations.
  • Moderate regulatory burdens: Charities in Alaska are not required to undergo audits by an independent CPA.
  • Registration and filing burdens: Alaska ranks 14th in Nonprofit Freedom with mandatory charitable solicitation registration, required annual renewals, and multiple filing fees, increasing compliance costs for nonprofits.
  • Missing key legal protections: Donors in Alaska have no standing, the state provides only weak UPMIFA protections, and donors lack privacy protections.
  • High fee environment: Alaska imposes several comparatively high fees—including a $40 registration fee, a $40 annual fee, and significant paid-solicitor fees—placing it above many peer states in cost burden.

Detailed Scorecard

1. Broad Policy Environment

1A. Occupational Freedom (rescaled 0 to 10) 4.67
1B. Tax Competitiveness (rescaled 0 to 10) 8.51
1C. EFNA (0 to 10) 5.31

2. Nonprofit Freedom

2A. Charitable Startup Regulations

Requires charitable registration? Yes
Top Registration Fee $40.00
Minimum Registration Fee $40.00
Top Incorporation Fee $50.00
Minimum Incorporation Fee $50.00

2B. Charitable Reporting Regulations

Requires Annual Report? Yes
Top Annual Fee $40.00
Minimum Annual Fee $40.00
Requires Additional Corporate Filings Periodic
Other Fees $12.50
Tiered Fee Structure No
Overlapping Regulators No

2C. Paid Solicitor Requirements

Commercial Fundraisers Must Register with the State Yes
Paid Solicitor Registration Fee $200.00
Paid Solicitor Renewal Fee $200.00
Surety Bond for Professional Fundraisers $10,000.00
Are Paid Solicitors Required to Report to the State in Order to Start Fundraising? Yes
Fundraising Consultant Registration Required No
Annual Financial Reporting by Commercial Fundraisers Required Yes
Must File Contracts Between Charities and Commercial Fundraisers Yes
Individual Solicitors Employed by Professional Fundraisers Must Register Separately? No

2D. General Audit threshold (revenue)

General Audit threshold (revenue) N/A

3. Donor Confidence

3A. State has Never Introduced Disclosure No
3B. State has Privacy Law No
3C. State gives Donors Standing No
3D. State has UPMIFA Protections Yes (weak)
3E. Donations are Generally Deductible Yes
3F. General Sales Tax Exemption Yes
3G. State has Never Proposed DAF Restrictions Yes
3H. New Regulations Require Legislative Approval No