Once a Nebraska LLC has been created, the Nebraska Secretary of State will require certain recurring responsibilities and duties. The most important of these are described below. For more information, refer to the Nebraska Secretary of State office.


Each limited liability company shall keep following records open to inspection at its office:

  • A list containing the full name and last known mailing address of all current and former members and managers
  • A copy of the articles of organization and all amendments or restatements of the articles, together with executed copies of any powers of attorney pursuant to which any articles, amendments or restatements have been executed
  • A copy of each of the limited liability company’s federal, state and local income tax returns and financial statements for the three most recent years or, if such returns or statements were not prepared for any reason, copies of the information and statements necessary to enable the members to prepare their own federal, state and local tax returns for such periods;
  • A copy of every current and prior operating agreement, and all amendments thereto