Wyoming DUNA
A nonprofit association of at least 100 members joined by mutual consent for a common nonprofit purpose. Its governance may run wholly or partly through distributed ledger technology and smart contracts.
- Entiva fee to form
- $21,509
- Government fees to form
- None listed
- Run plan
- $39 a month
- Steps to form
- 5
- Ongoing filings
- 3
- Ways to close
- 2
Who it suits, and what defines it.
Governed by the W.S. 17-32-101 through 17-32-129.
Who it suits
- Nonprofit associations of 100 or more members governed partly by smart contracts.
Key facts
- Members
- At least 100
- Liability
- Members and administrators are not liable
- Formation
- No charter filing needed
- Optional filing
- $5 statement appointing an agent for service of process
- Distributions
- Prohibited except as the act allows
- Below 100 members
- Becomes a UNA if qualified, otherwise dissolves
- In force from
- July 1, 2024
- Statute
- W.S. 17-32-101 through 17-32-129
What the law requires.
4 rules, each in plain words.
At least 100 members under governing principles
The governing principles may be smart contracts.
A common nonprofit purpose
Profit distributions are restricted (W.S. 17-32-104).
An optional statement appointing an agent for service of process
It is filed in Wyoming under W.S. 17-32-110.
A federal EIN, and a tax-exempt application if wanted
The EIN is the association's IRS tax number.
How Entiva forms it.
5 steps. Entiva prepares and files each one, and collects every signature the law needs.
The steps
5 steps- 1Form the DUNA by agreement
At least 100 members; no filing is required.
- 2Appoint an agent for service of processOnly if needed
Optional statement, $5. The agent for service of process receives legal papers served on the association.
- 3Get an EIN from the IRS
The EIN is the association's IRS tax number. It is free and applied for online, or on Form SS-4.
- 4Apply for federal tax-exempt statusOnly if needed
Optional. Form 1023 (IRS fee $600), Form 1023-EZ (IRS fee $275) or Form 1024, if wanted.
- 5Authorise Entiva to act with the IRSOnly if needed
Optional. Form 2848 lets Entiva represent the association. Form 8821 only gives access to tax information.
Documents
8- Governing principles or membership agreement
- Statement appointing an agent for service of process
- Registered agent consent
- Filed statement and registry receipt
- Form 1023, 1023-EZ or 1024 with narrative
- Organising document
- Bylaws or governing principles
- Resolution authorising the exemption application
Who takes part
5- Every person appointed to act under the governing principles: identity and address checked
- Members with 25% or more of voting power, or control: identity and address checked
- Other members: names or wallets screened against sanctions lists
- Control persons named on the exemption application: identity and address checked
- Whoever signs the exemption application under penalties of perjury
What has to be filed, and when.
Entiva tracks every deadline from the day it is formed, and files before each one.
Every year, and as things happen
3 filings- File Form 990-N if exempt, receipts normally up to $50,000
15th day of the 5th month after year end (May 15 for calendar years)
- File Form 990, 990-EZ or 990-PF above the 990-N limit
If exempt. 15th day of the 5th month after year end (May 15 for calendar years)
- Request a 6-month extension for a 990 return (Form 8868)
Automatic if requested by the due date
The changes Entiva handles.
Each change is prepared, approved, signed and filed.
The most common changes
6 changes- Change the agent for service of process
- Handle the resignation of the agent for service of process
- Change the IRS responsible party
- Change the IRS mailing address
- Seek or regain tax-exempt status
- Close the EIN when the DUNA ceases or converts
How it closes.
2 routes. The right one depends on whether it can pay its debts, and who starts it.
Dissolution
The governing principles or a smart contract trigger it, or membership falls below 100 and it does not qualify as a UNA.
- 1
A dissolution event happens
- 2
Wind up and distribute assets; profit distributions only as allowed
- 3
File the final return
- 4
Close the IRS business account (EIN)
Conversion to a UNA
Membership falls below 100 but the requirements for a UNA are met.
- 1
Convert to a Wyoming unincorporated nonprofit association (UNA)
- 2
Change the IRS responsible party if needed
What Entiva does for you.
From the first filing to the last.
Wyoming DUNA
- Files the optional $5 statement appointing an agent for service of process by default.Formation
- Applies for the DUNA's EIN.Formation
- Prepares and files the IRS tax-exemption application.Formation
- Files the Form 990-N e-Postcard if an exempt DUNA's receipts are normally up to $50,000.Ongoing
- Files Form 990, 990-EZ or 990-PF for an exempt DUNA above the 990-N limit.Ongoing
- Files the Form 8868 extension before the return is due.Ongoing
Build it with the API.
Every step on this page is an action in the Entiva API, with its documents, signatures and filing.
What it costs, item by item.
Every Entiva fee and every government fee, from forming it to closing it.
Forming it
$21,509one-off
- Government fees
- None listed
Steps marked only if needed are not counted.
Closing it
Quoted before it starts
- Entiva fee
- Fixed, quoted first
- Government fees
- At cost
Included in the Run plan
- File Form 990-N if exempt, receipts normally up to $50,000
- File Form 990, 990-EZ or 990-PF above the 990-N limit
- Request a 6-month extension for a 990 return (Form 8868)
- Routine changes
- Every deadline tracked
Extra, at a fixed fee
- Apply for federal tax-exempt statusOnly if needed
- Seek or regain tax-exempt status
- Close the EIN when the DUNA ceases or converts
Each extra is quoted before it starts, and nothing is done until you approve it.
Forming it
Entiva's formation fee is $21,509, one-off. Government fees are passed through at cost.
Delaware appointment of agent $100. Wyoming UNA initial filing $10 plus appointment of agent $5. Wyoming DUNA statement appointing agent $5.
Form 1023 user fee $600; Form 1023-EZ $275.
Excludes steps marked only if needed.
Every year
The Run plan costs $39 a month ($468 a year).
Changes
Routine changes are included in the Run plan.
Delaware: $50 for corporations, LLCs, LPs and partnerships; expedite 24-hour $100, same-day $200. Wyoming $5. Nevada $60.
Form 1023 user fee $600; Form 1023-EZ $275.
Closing it
Closing is a fixed-fee project, quoted before it starts.
Entiva fees are in US dollars. Government fees are in the currency each authority charges, passed through at cost when the filing is made. Taxes are separate.
Start with your first company.
We are onboarding a small group of founders and finance teams with entities in more than one country.