INITIAL FILING REQUIREMENTS TO BECOME AN ALABAMA NONPROFIT

  1. HOW TO INCORPORATE IN ALABAMA STATE
    • File the Articles of Incorporation
      • 2 copies of it must be filed with the office of the Judge of Probate (in the same county as the corporation’s registered office is located).
      • Filing fee is $100 + Probate Judge Fee
      • If assistance is needed, contact the Secretary of State.
        • Address: Secretary of State, RSA Union Building, 100 North Union Street, Montgomery, AL 36130
        • Phone: (334) 242–5324
        • Web site: www.sos.state.al.us
  2.  HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • Form 1023 must be submitted to:
      • Internal Revenue Service, P.O. Box 12192, Covington, KY 41012-0192
      • Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
      •  If assistance is needed, call: (800) 829–3676 (Form related questions), (800) 829–1040 (general information)
  3. HOW TO OBTAIN CORPORATE INCOME TAX EXEMPTION IN ALABAMA:
    • In Alabama charitable organizations’ exempt from federal income taxes are automatically exempt from corporate income taxes.
  4. HOW TO OBTAIN ALABAMA SALES AND USE TAX EXEMPTIONS:
    • In Alabama, charitable organizations are not exempt from sale and use Taxes. For more information on this subject, please reach out to the Department of Revenue: Alabama Department of Revenue, 50 North Ripley Street, P.O. Box 1274, Montgomery, AL 36104
    • Phone: (334) 242-1490
    • Web site: www.ador. state.al.us/salestax/index.html
  5. HOW TO REGISTER WITH ALABAMA ATTORNEY GENERAL:
    • Submit form AAG-Charity Form
      • The State of Alabama also accepts the Unified Registration Statement in lieu of AAG-Charity Form 1.
    •  Submit a copy of the organization’s Bylaws, Articles of Incorporation, charitable organizational charter and IRS Determination letter.
    • Send all these documents to address: Office of the Attorney General, Consumer Protection, Attn: Charitable Organization Registration, P.O. Box 300152, Montgomery, AL 36130
      • Filing fee is $25
      • For additional information, visit the website: aqgo.state.al.us or call: (334) 242-7335
    •  Note: Political institutions, Religious organizations and Educational institutions are exempt from registration. Any charitable organization that receives less than $25,000 in contributions during the fiscal year is exempt from registration. It, however, must prove that all fundraising functions are carried out by volunteers.

ANNUAL FILING REQUIREMENTS TO MAINTAIN AN ALABAMA NONPROFIT

  1. ALABAMA STATE’S ATTORNEY GENERAL:
    • File Annual Report Form, by clicking here.
      • Note that it must be files within 90 days after end of fiscal year.
      • Attach IRS Form 990 and a financial report must be enclosed together with the annual report.
        • Send the form to: Office of the Alabama Attorney General, Consumer Protection, Attn: Charitable Organization Registration, P.O. Box 300152, Montgomery, AL 36130
        • Filing fee of Annual Report is $25
      • For more information, go to the website: ago.state.al.us or call: (334) 242-7335
  2. INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990
    • Note that the due date is 4 and a half months after the end of fiscal year.
      • Send it to: Internal Revenue Service,1160W 12th Street, Ogden, UT 84220
      • There is no filing fee.
    • For more information, go to the website: irs.gov/charities or call (800) 829-3676 (Form related questions), (800) 829-1040 (general information)
    • For Public Charities: Please go to the IRS website to determine which of the three forms to file: Form 990, Form 990-EZ, or Form 990-N.
    • For Private Foundations: You are required to submit the Form 990-PF.