Montana
Overall Free to Give Index 8.00/10
Rank 1st
Category Score (0–10) Rank (50 states)
Overall Free to Give Index 8.00 1st
Broad Policy Environment 6.33 6th
Nonprofit Freedom 9.54 4th
Donor Confidence 8.13 1st

Highlights

  • Outstanding nonprofit freedom: Montana scores 9.47 out of 10 in Nonprofit Freedom, ranking it 4th in that area, with no registration requirement, zero-dollar filing fees, minimal reporting obligations for charities and fundraising professionals, and no audit requirements.
  • Nation-leading donor confidence: Montana is tied with Iowa, Kansas, and Kentucky for 1st in this category, offering donor standing, strong UPMIFA protections, generally deductible contributions, and a DAF-friendly environment.
  • Strong overall policy environment: The state ranks 6th in the Broad Policy Environment, supported by high levels of economic freedom and a generally favorable regulatory and tax climate.

Detailed Scorecard

1. Broad Policy Environment

1A. Occupational Freedom (rescaled 0 to 10) 5.50
1B. Tax Competitiveness (rescaled 0 to 10) 6.70
1C. EFNA (0 to 10) 6.79

2. Nonprofit Freedom

2A. Charitable Startup Regulations

Requires charitable registration? No
Top Registration Fee $0.00
Minimum Registration Fee $0.00
Top Incorporation Fee $20.00
Minimum Incorporation Fee $20.00

2B. Charitable Reporting Regulations

Requires Annual Report? Yes
Top Annual Fee $0.00
Minimum Annual Fee $0.00
Requires Additional Corporate Filings No
Other Fees $20.00
Tiered Fee Structure No
Overlapping Regulators No

2C. Paid Solicitor Requirements

Commercial Fundraisers Must Register with the State No
Paid Solicitor Registration Fee $0.00
Paid Solicitor Renewal Fee $0.00
Surety Bond for Professional Fundraisers $0.00
Are Paid Solicitors Required to Report to the State in Order to Start Fundraising? No
Fundraising Consultant Registration Required No
Annual Financial Reporting by Commercial Fundraisers Required No
Must File Contracts Between Charities and Commercial Fundraisers No
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 Yes
3B. State has Privacy Law No
3C. State gives Donors Standing Yes
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 Yes