Under the provisions of the District of Columbia Business Organizations Act (D.C. Code Title 29) customers can register domestic statutory trusts.
Trust” includes a common-law trust, statutory trust, and foreign statutory trust.
“Common-law trust” means a fiduciary relationship with respect to property arising from a manifestation of intent to create that relationship and subjecting the person that holds title to the property to duties to deal with the property for the benefit of charity or for one or more persons, at least one of which is not the sole trustee, whether the purpose of the trust is donative or commercial. The term “common-law trust” shall include the type of trust known at common law as a “business trust”, “Massachusetts trust”, or “Massachusetts business trust”.
A statutory trust may be formed for and may have any lawful purpose except a statutory trust shall not have a predominantly donative purpose.
To register domestic statutory business in the District, customer shall deliver certificate of trust form DST-1 to the Superintendent for filing either by web or by mail / walk-in.
NOTE: Walk-in Customers will be charged expedited fee for one day service in the amount of $100, in addition to regular filing fees.
Go to CorpOnline site at https://corp.dcra.dc.gov, create a profile, access the online services main page (use Internet Explorer 8, Chrome, Firefox or Safari) and proceed. Online filers must pay by credit card. Once filing is submitted, print the last confirmation page for your records.
Every domestic and foreign corporation, Limited Liability Company, Limited Liability Partnership, Limited Partnership (effective 01/12), General and Limited Cooperative Association, Business Trust (effective 01/12) is required to file two-year reports with Corporations Division to maintain good standing within the District of Columbia. Please, review the table below to determine report requirements for your entity type.
First Report Due**
Subsequent Reports Due
Limited Liability Company
Limited Liability Partnership
General Cooperative Association
Limited Cooperative Association*
April 1st of the very next year from the year of registration**
April 1st every two years thereafter
*Limited Cooperative Association, Limited Partnership and Business Trust – effective 01/12.
**Foreign entities might be liable for back reports if commenced business prior to registration.