INITIAL FILING REQUIREMENTS TO BECOME AN ARKANSAS NONPROFIT

  1. HOW TO INCORPORATE IN ARKANSAS:
    • File the Articles of Incorporation
      • Send to: Arkansas Secretary of State, Business and Commercial Services,1401 West Capitol Av., St. 250, Victory Building, Little Rock, AR 72201
      • The filing fee is $50
    • Note that the Articles of Incorporation Form can be filed online, here.
    • For more information,
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • File Application for Recognition of Exemption Form 1023.
      • Send 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)
    • For further information,
      • Websitewww.irs.gov/charities
      • Call:
        • (800) 829–3676 (Form related questions)
        • (800) 829–1040 (general information)
  3. HOW TO OBTAIN ARKANSAS STATE’S CORPORATE INCOME TAX EXEMPTION:
    • File a copy of the IRS Determination Letter (a copy of pages 1 and 2 of the IRS Form 1023 or 1024). File a statement declaring Arkansas Code Exemption (Arkansas Code Annotated 26-54-303).
      • Send to: Arkansas Department of Finance & Admin. Corporation Income Tax Section, P.O. Box 919, Little Rock, AR 72203-0919
    • Note that if the organization may apply for Income Tax Exemption even if it has not yet obtained tax-exempt status. This must be done by submitting a copy of its Articles of Incorporation, Bylaws and Form AR1023CT. All the files must be sent to the same address.
    • For more information:
  4. HOW TO REGISTER FOR ARKANSAS STATE’S SALES TAXES:
    • The rule is that nonprofit organizations are not exempt from sales taxes on purchases made in Arkansas.
    • Also, nonprofit organizations must collect sales tax on sales of tangible personal property. This is done by filing the Combined Business Tax Registration Form.
      • Send to: Arkansas Combined Registration, P.O. Box 8123, Little Rock, AR 72203-8123
    • For more information:
  5. HOW TO REGISTER WITH THE ARKANSAS STATE’S SECRETARY OF STATE:
    • In Arkansas, before soliciting, nonprofit organizations must submit the Charitable Organization Application for Registration. Must submit a copy of the IRS Determination Letter, Articles of Incorporation, and any contacts with paid solicitors, commercial co-ventures or fund-raising counsel, and the most recent IRS Form 990.
      • Send to: charities@sos.arkansas.org
    • Note that if total revenue of the organization exceeds $500,000, an audit is required. Also Political institutions, Religious organizations, Educational institutions, Governmental organizations, nonprofit hospitals, and those receiving less than $25,000 in contributions per calendar year, are exempt from registration. Such organizations must submit an exemption application to the Attorney General’s office. Please refer to Arkansas Code § 4-28-401 for more information.
    • For more information:

ANNUAL FILING REQUIREMENTS TO MAINTAIN AN ARKANSAS NONPROFIT

  1. ARKANSAS STATE’S ATTORNEY GENERAL:
    • File Annual Financial Report Form
      • Note that the due date is May 15th
      • Send to: Office of the Attorney General, Attn: Charitable Registration, 323 Center Street, St. 200, Little Rock, AR 72201-2610
    • For more information:
    • Note: Political institutions, Religious organizations, Educational institutions, Governmental organizations, nonprofit hospitals, and those receiving less than $25,000 in contributions per calendar year, are exempt from registration. Such organizations must submit an exemption application to the Attorney General’s office. Please refer to Arkansas Code § 4-28-401 for more information.
  2. INTERNAL REVENUE SERVICE:
    • File Annual Return Form 990
      • Note that the due date is 4 and a half months after the end of fiscal year
      • Send to: Internal Revenue Service,1160 W 12th Street, Ogden, UT 84201
      • There is no filing fee.
    • For more information:
      • Website: irs.gov/charities
      • 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.