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How to Determine Your Nonprofit Type

A Public Benefit Corporation

  • Is designated as a public benefit corporation by statute; or
  • Is tax exempt under section 501(c)(3) of the Internal Revenue Code; or
  • Is organized for a public or charitable purpose and is required to distribute assets to a similar tax exempt organization upon dissolution; or
  • Has elected to be a public benefit corporation.

Generally, if your corporation's mission is to serve the public or community at large, it is probably a public benefit corporation. Public benefit corporations can usually be characterized as charities.

Common examples: volunteer fire departments, grantmaking foundations, homeless shelters

A Mutual Benefit Corporation

  • Is any nonprofit corporation that does not fit the description of a public benefit corporation.

Generally, if your corporation's mission is to serve a limited number of members with common interests, it is probably a mutual benefit corporation.

Common examples: homeowners associations, snowmobile clubs, trade associations

For more information, please review the Maine Attorney General's Guide for Board Members of Charitable Corporations.

Filing Requirements

You may make this designation on one of the forms listed below for filing a new nonprofit corporation or submitting a filing on an existing corporation.

Filing a new corporation

Submitting a filing on an existing corporation