INITIAL FILING REQUIREMENTS TO BECOME A CONNECTICUT NONPROFIT

  1. HOW TO INCORPORATE IN CONNECTICUT:
    • File the Certificate of Incorporation for a Nonstock Corporation
    • Send it to: Commercial Recording Division, Connecticut Secretary of State, P.O. Box 150470, Hartford, CT 06115-0470
    • The filing fee is $50
    • For more information, go to the website: sots.ct.gov or call: (806) 509-6079 (Form related questions), (806) 509-6002 (general information)
    • File the Organization and First Reports (within 30 days of holding the corporation’s initial board meeting).
    • Send it to: Commercial Recording Division, Connecticut Secretary of State, P.O. Box 150470, Hartford, CT 06115-0470
    • The filing fee is $50
    • For more information, go to the website or call the numbers provided above.
  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)
    • For further information go to: www.irs.gov/charities or call (800) 829–3676 (Form related questions), (800) 829–1040 (general information)
  3. HOW TO OBTAIN CONNECTICUT STATE’S INCOME TAX EXEMPTION:
    • File Business Taxes Registration Application Form REG-1, together with a copy of the IRS determination letter.
    • Send them to: Department of Revenue Services, P.O. Box 2937, Hartford, CT 06104-2937
    • There is no filing fee.
    • For more information, go to the website: ct.gov.DRS or call: (860) 297-4753 (Form related questions), (860) 297-5962 (general information)
  4. HOW TO OBTAIN CONNECTICUT STATE’S SALES AND USE TAX EXEMPTION:
    • File Form CERT-119, together with a copy of the IRS determination letter at the time of purchase (form must be files for each vendor with which the corporation does business).
    • Note that for repeat purchases with a given vendor, CERT-119 could be filed as a “Blanket Certificate”. Such certificates are valid 3 years. Blanket Certificates cannot be used for cash purchases. A new CERT-119 must be completed for cash purchases.
    • There is no filing fee.
    • Payment: An exempt organization must pay for its exempt purchases by a check drawn on its checking account or by a credit card issued in its name. Only purchases of $10 or less could be made with cash (must be used from the organization’s funds).
    • For more information, go to the website: ct.gov.DRS or call: (806) 297-5962
  5. HOW TO REGISTER WITH THE CONNECTICUT STATE’S ATTORNEY GENERAL:
    • File Charitable Organization Registration Application.
    • File a copy of the most recently completed IRS Form: 990, 990EZ or 990PF.
    • Send all the forms to: Public Charities Unit, Department of Consumer Protection, 165 Capitol Av., Hartford, CT 06106-1630
    • The filing fee is $50
    • Solicitation: All the forms must be submitted prior to the commencement of solicitation. If the organization has a “Paid Solicitor”, both the organization and the Paid Solicitor must jointly file a Notice of Intent to solicit (this must be done no less than 20 days prior to the start of each separate fund-raising campaign). They also must file a financial report at the conclusion of each campaign.
    • Audit: Complete audit is needed only if the gross receipts over $500,000.
    • For more information, go to the website: st.gov/ag or call: (806) 713-6170

 

ANNUAL FILING REQUIREMENTS TO MAINTAIN A CONNECTICUT NONPROFIT 

  1. CONNECTICUT STATE’S SECRETARY OF STATE
    • File Annual Report Form online: (Note that the due date is the last day of anniversary month of incorporation/ registration)
    • concord-sots.ct.gov
    • The filing fee is $50
    • For more information, call: (860) 509-6003
  2. INTERNAL REVENUE SERVICE:
    • File Annual Return Form 990
      1. Note that the due date is 4 and a half months after the end of fiscal year
    • Send the form to: Internal Revenue Service, 1160 W 12th Street, Ogden, UT 84201
    • 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.
  3. CONNECTICUT STATE’S ATTORNEY GENERAL
    • File Charitable Organization Renewal form.
    • File a copy of IRS Form 990, 990-EZ or 990-PF
      1. Note that the due date is 5 months after the end of fiscal year.
    • Send them to: State of Connecticut, Department of Consumer Protection, Public Charities, 165 Capitol Ave., Hartford, CT 06106
    • The filing fee is $50
    • The late-filing fee is $25 for every past month.
    • Audit: Please complete the audit if the gross receipts over $500,000.
    • For more information, go to the website: ct.gov.dcp or call: (860) 713-6170