North Dakota
Overall Free to Give Index 4.83/10
Rank 30th
Category Score (0–10) Rank (50 states)
Overall Free to Give Index 4.83 30th
Broad Policy Environment 5.21 14th
Nonprofit Freedom 6.78 16th
Donor Confidence 2.50 45th

Highlights

  • Favorable broad policy environment: The state ranks 14th in the Broad Policy Environment, supported by competitive tax conditions and relatively high levels of economic freedom.
  • Very weak donor confidence overall: North Dakota ranks 45th, offering no donor standing, no donor privacy protections, no charitable deductions, and no general sales tax exemption for charities.
  • Broadly good nonprofit freedom ranking: North Dakota ranks 16th in Nonprofit Freedom, with no audit requirements and manageable registration, fee, and reporting requirements relative to many other states.

Detailed Scorecard

1. Broad Policy Environment

1A. Occupational Freedom (rescaled 0 to 10) 3.00
1B. Tax Competitiveness (rescaled 0 to 10) 5.09
1C. EFNA (0 to 10) 7.55

2. Nonprofit Freedom

2A. Charitable Startup Regulations

Requires charitable registration? Yes
Top Registration Fee $25.00
Minimum Registration Fee $25.00
Top Incorporation Fee $40.00
Minimum Incorporation Fee $40.00

2B. Charitable Reporting Regulations

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

2C. Paid Solicitor Requirements

Commercial Fundraisers Must Register with the State Yes
Paid Solicitor Registration Fee $100.00
Paid Solicitor Renewal Fee $100.00
Surety Bond for Professional Fundraisers $20,000.00
Must 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
3E. Donations are Generally Deductible No
3F. General Sales Tax Exemption No
3G. State has Never Proposed DAF Restrictions Yes
3H. New Regulations Require Legislative Approval No