New Mexico
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Overall Free to Give Index 4.59/10
Rank 35th
Category Score (0–10) Rank (50 states)
Overall Free to Give Index 4.59 35th
Broad Policy Environment 3.51 45th
Nonprofit Freedom 5.26 29th
Donor Confidence 5.00 24th

Highlights

  • Average performance in donor confidence: New Mexico ranks 24th in this category, offering standard UPMIFA protections and charitable tax incentives.
  • Zero-dollar registration and renewal, but other regulations are steep: Charities are not charged registration or annual renewal fees, lowering entry and ongoing compliance costs. Still, the state ranks 29th in Nonprofit Freedom, requiring registration, annual reports, and steep paid solicitor requirements. It also requires an annual audit for charities with more than $750,000 in revenue.
  • A stable DAF environment: While New Mexico lacks many legal protections, the state has not attempted to impose restrictions on DAFs.
  • Weak broad policy environment: New Mexico ranks 45th in the Broad Policy Environment, reflecting its very low level of economic freedom (50th in the nation), middling occupational licensing rules, and worse-than-average tax environment.
  • Limited legal protections for charitable assets: New Mexico provides no donor standing, no donor privacy protections, and new regulations do not require legislative approval.

Detailed Scorecard

1. Broad Policy Environment

1A. Occupational Freedom (rescaled 0 to 10) 3.00
1B. Tax Competitiveness (rescaled 0 to 10) 3.47
1C. EFNA (0 to 10) 4.05

2. Nonprofit Freedom

2A. Charitable Startup Regulations

Requires charitable registration? Yes
Top Registration Fee $0.00
Minimum Registration Fee $0.00
Top Incorporation Fee $25.00
Minimum Incorporation Fee $25.00

2B. Charitable Reporting Regulations

Requires Annual Report? Yes
Top Annual Fee $0.00
Minimum Annual Fee $0.00
Requires Additional Corporate Filings Yes
Other Fees $10.00
Tiered Fee Structure No
Overlapping Regulators No

2C. Paid Solicitor Requirements

Commercial Fundraisers Must Register with the State Yes
Paid Solicitor Registration Fee $0.00
Paid Solicitor Renewal Fee $0.00
Surety Bond for Professional Fundraisers $25,000.00
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) $750,000.00

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
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