INITIAL FILING REQUIREMENTS TO BECOME AN INDIANA NONPROFIT

  1. HOW TO INCORPORATE IN INDIANA STATE:
    • File the Articles of Incorporation (+ 1 copy)
    • Send them to: Secretary of State Corporations Division 302 W. Washington St., Room EO18 Indianapolis, In 46204
    • The filing fee is $30
    • This form can also be filed online: in.gov/ai/appfiles/sos-registration/landing.html
    • For more information, go to the website: in.gov/sos or call: (317) 232-6576
  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 INDIANA INCOME TAX EXEMPTION:
    • In Indiana charitable organizations’ exempt from federal income taxes are automatically exempt from corporate income taxes.
  4.  HOW TO OBTAIN INDIANA STATE’S SALES TAX EXEMPTION:
    • File Form NP-20A, together with a copy of the IRS determination letter.
    • Send them to: Indiana Department of Revenue Tax Administration P.O. Box 7206 Indianapolis, IN 46207-7206
    • Once sales tax exemption has been granted, the organization must supply each vendor with a Form ST-105 (sales tax exemption certificate).
    • For more information, go to the website: in.gov/dor or call: (317) 232-0129

INITIAL FILING REQUIREMENTS TO BECOME AN INDIANA NONPROFIT

  1. 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. INDIANA STATE’S DEPARTMENT OF REVENUE:
    • File Annual Report Form NP-20, together with a copy of the IRS Form 990
      1. Note that the due date is 4 and a half months after the end of fiscal year.
    •  Send it to: Indiana Department of Revenue Tax Administration P.O. Box 7147 Indianapolis, IN 46207-7147
    • There is no filing fee.
    • For more information, go to the website: in.gov/dor or call: (317) 232-0129
  3. INDIANA STATE’S SECRETARY OF STATE:
    • File Annual Report Form
      1. Note that the due date is during the anniversary month in which the date of incorporation occurs. The reporting cycle is every two years.
    •  Send it to: Indiana Secretary of State 302 W. Washington St., Room E-018 Indianapolis, IN 46204
    • The filing fee is $10
    • This form can also be filed online: in.gov/sos/business/2427.htm
    • For more information, go to the website: in.gov/sos or call: (317) 232-6576