INITIAL FILING REQUIREMENTS TO BECOME DELAWARE NONPROFIT

  1. HOW TO INCORPORATE IN DELAWARE:
    • File the Articles of Incorporation.
    • Send it to: Delaware Division of Corporations, 401 Federal Street, St. 4, Dover, DE 19901
    • The filing fee is 89$ (+ $9 for each additional page)
      1. Certified copies can be obtained for $50 each.
      2. The same day service is an additional $100.
      3. The 24-hour service is an additional $50.
    • For more information, go to the website: corp.delaware.gov or call: (302) 739-3812
  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 DELAWARE STATE’S CORPORATE INCOME TAX EXEMPTION:
    • Organizations granted exemption by the IRS as a nonprofit organization under Section 501(c) are automatically exempt from Corporate Income Taxes. For details, please refer to Section 1902(b) of Title 30 of the Delaware Code.

INITIAL FILING REQUIREMENTS TO BECOME DELAWARE NONPROFIT 

  1. DELAWARE STATE’S DEPARTMENT OF REVENUE:
    • File Annual Report Form
      1. Note that the due date is March 1st
    • Sent it to: Department of State, Division of Corporations, P.O. Box 898, Dover, DE 19903
    • The filing fee is $25
      1. The late-filing is $125
    • For more information, go to the website: state.de.us or call: (302) 739-3073, Fax: (302) 739-3812
  2. INTERNAL REVENUE SERVICE:
    • File Annual Return Form 990
      1. Note that the due date of this form 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
      1. 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)