Effective July 1, 2016, the filing schedule with the Indiana Secretary of State for non-profit corporation business entity reports (“BER”) has changed from every year to every other year.
To transition to this new cycle, entities formed between January 1st and June 30th of a given year are still required to file a BER in both 2016 and 2017. However, their next report will not be due until 2019 and then in odd-numbered years thereafter.
Entities formed between July 1st and December 31st must file a BER in 2016, but will not be required to file another report until 2018, and then in even-numbered years moving forward.
The requirement that the BER be filed on or before the last day of the month of an entity’s original incorporation month has not changed. Since the filling is changing to a two-year cycle, however, the fee will change to $20 each filing.