The process for dissolving a nonprofit depends on the ownership structure and the type of taxes (if any) that applied to the nonprofit. Two District agencies provide specific guidance regarding the steps you must take to dissolve your nonprofit: the Department of Consumer and Regulatory Affairs and the Office of Tax and Revenue.
Department of Consumer and Regulatory Affairs
You must file Articles of Dissolution to dissolve most types of nonprofits in the District of Columbia. The information required in the document will vary according to your nonprofit ownership structure. For information regarding dissolving a nonprofit in the District of Columbia, call (202) 4424400, Monday Friday, 8:30 am 4:15 pm. For sample documents and guidelines relating to filing your Articles of Dissolution, visit the Corporations Division of the Department of Consumer and Regulatory Affairs.
NOTE: Once the nonprofit is dissolved, the nonprofit name and any trade names can be assumed by another entity without notice.
Office of Tax and Revenue
The requirements for informing the Office of Tax and Revenue regarding dissolving your nonprofit will vary based on the specific type of taxes your nonprofit paid (if any) and the tax forms you were required to file. For information regarding the tax-related requirements to dissolve a nonprofit, call (202) 7274TAX (7274829), Monday Friday, 8:15 am 4:30 pm. Visit the Business Tax Service Center for general tax information.