INITIAL FILING REQUIREMENTS TO BECOME AN ALABAMA NONPROFIT
- 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: Business Services Division, Alabama State House Suite 119, 11 South Union St, Montgomery, AL 36130
- Phone: (334) 242–5324
- Website: www.sos.state.al.us
- File the Articles of Incorporation
- HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
- Form 1023 must be submitted to:
- Address: 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)
- For further information go to: www.irs.gov/charities
- If assistance is needed, call:
- (800) 829–3676 (Form related questions)
- (800) 829–1040 (general information)
- Form 1023 must be submitted to:
- 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.
- 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.
- Address: Alabama Department of Revenue, 50 North Ripley Street, P.O. Box 1274, Montgomery, AL 36104
- Phone: (334) 242-1490
- Website: https://revenue.alabama.gov/tax-incentives/about/sales-use-tax/
- 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.
- HOW TO REGISTER WITH ALABAMA ATTORNEY GENERAL:
- Prepare form AAG-Charity Form by clicking here.
- The State of Alabama also accepts the Unified Registration Statement in lieu of AAG-Charity Form 1.
- Prepare copies 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,
- Website: ago.alabama.gov
- Phone: (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.
- Prepare form AAG-Charity Form by clicking here.
ANNUAL FILING REQUIREMENTS TO MAINTAIN AN ALABAMA NONPROFIT
- 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.
- Note that the due date is 4 and a half months after the end of fiscal year.
- For more information,
- Website: irs.gov/charities
- Phone:
- (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.
- File the Annual Return Form 990
- 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,
- Website: https://ago.alabama.gov/ConsumerLicense
- Phone: (334) 242-7335
- File Annual Report Form, by clicking here.