INITIAL FILING REQUIREMENTS TO BECOME AN ILLINOIS NONPROFIT

  1. HOW TO INCORPORATE IN ILLINOIS STATE:
    • File the Articles of Incorporation (+ 1 copy)
    • Send them to: Secretary of State Department of Business Services 501 S. Second Street, Room 350 Springfield, IL 62756
    • The filing fee is $50
    • For more information, go to the website: cyberdriveillinois.com or call: (217) 782-6961
    • After receiving the Certificate of Incorporation and a stamped copy of the Articles of Incorporation, the organization must file them with the office of the Recorder of Deeds of the county in which the registered corporation is located. It must be files within 15 days of receipt.
  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 ILLINOIS STATE’S INCOME TAX EXEMPTION:
    • Organizations that are 501(c) tax-exempt, are automatically exempt from Illinois income taxes too.
  4. HOW TO OBTAIN ILLINOIS STATE’S SALES AND USE TAX EXEMPTION:
    • File a Letter of Request for exemption, together with:
      1. A copy of the Articles of Incorporation, Bylaws, and IRS 501(c) (3) determination letter.
    • Send them to: Local Government Services Bureau MC 3-520 Illinois Department of Revenue 101 West Jefferson Springfield, IL 62708
    • There is no filing fee.
    • For more information, go to the website: revenue.state.il.us or call: (800) 732-8866
  5. HOW TO REGISTER WITH THE ILLINOIS STATE’S ATTORNEY GENERAL:
    • File Charitable Organization Registration Statement Form CO-1, together with:
      1. Articles of Incorporation, Bylaws, lists of all officers and directors, copies of all contracts with professional fundraisers and IRS Form 990 for previous 3 years (if no federal forms were filed – file Form AG990-IL for the previous 3 years. If it is in existence for less than 1 year – file Form CO-2).
    •  Send them to: Office of the Attorney General Charitable Trusts Bureau 100 West Randolph Street, 11th Floor Chicago, IL 60601
    • The filing fee is $15
    • Religious organizations: request exemption from future annual reports by filing Form CO-3 at the time of registration.
    • For more information, go to the website: ag.state.il.us or call: (312) 814-2595

ANNUAL FILING REQUIREMENTS TO MAINTAIN AN ILLINOIS NONPROFIT

  1. ILLINOIS STATE’S INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990
    • 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
    • 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.
  2. ILLINOIS STATE’S ATTORNEY GENERAL:
    • File Attorney General Form AG990-IL, together with a copy of the IRS Form 990
      1. Note that the due date is 6 months after the end of the fiscal year.
    •  Send it to: Office of the Attorney General Charitable Trusts Bureau 100 West Randolph Street, 11th Fl. Chicago, IL 60601-3175
    • The filing fee is $15
      1. The late-filing fee is $100
    •  Audit: if gross contributions exceed $300,000 or if the fundraiser raised contributions in excess of $25,000, the audited financial statements are required.
    • For more information, go to the website: ag.state.il.us or call: (312) 814-2595
  3. ILLINOIS STATE’S SECRETARY OF STATE:
    • File Annual Report for Nonprofit Corporations Form
    • Note that the due date is annually before the first day of the month of incorporation.
    • Send it to: Secretary of State Department of Business Services Corporations Division 501 S. Second St. Springfield, IL 62756
    • The filing fee is $10
      1. The late-filing fee is $3
    •  For more information, go to the website: cyberdriveillinois.com or call: (217) 524-8008