INITIAL FILING REQUIREMENTS TO BECOME KENTUCKY NONPROFIT

  1. HOW TO INCORPORATE IN KENTUCKY STATE:
  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 REGISTER WITH THE KENTUCKY STATE’S DEPARTMENT OF REVENUE:
  4. HOW TO OBTAIN KENTUCKY STATE’S CORPORATE INCOME TAX EXEMPTION:

In Kentucky federally tax-exempt charities are also exempt from Corporate Income Taxes.

For more information, go to the website: revenue.ky.gov or call: (502) 564-8139

  1. HOW TO OBTAIN KENTUCKY STATE’S SALES TAX EXEMPTION:
    • File Form 51A125: http://revenue.ky.gov/Forms/51A1251209.pdf
      1. Together with: a copy of the IRS Determination Letter and Articles of Incorporation.
    •  Send them to: Sales and Use Tax Section Department of Revenue P.O. Box 1274 Frankfort, KY 40602-1274
    • There is no filing fee
    • For more information, go to the website: revenue.ky.gov/business or call: (502) 564-5170
  2.  HOW TO REGISTER WITH THE KENTUCKY STATE’S ATTORNEY GENERAL:
    • File a copy of the IRS Form 990 (must be done before soliciting).
    • If the organization is newly formed and has not yet filed Form 990, it must file a Notice of Intent instead.
    • Send them to:Office of the Attorney General Attn: Charitable Registration 1024 Capital Center Dr., St 200 Frankfort, KY 40601
    • There is no filing fee
    • For more information, go to the website: ky.gov or call: (502) 696-5300

ANNUAL FILING REQUIREMENTS TO BECOME KENTUCKY NONPROFIT

  1. KENTUCKY STATE’S SECRETARY OF STATE
    1. File Annual Report Form
      1. Note that the due date is between January 1st and June 30th
    2.  Send it to:Secretary of State Filings Branch 700 Capital Avenue P.O. Box 718 Frankfort, KY 40602-0718
    3. The filing fee is $15
    4. For more information, go to the website: sos.ky.gov or call: (502)564-3490
  2. INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990
      1. Note that the due date is 4 and a half months after the end of fiscal year.
    •  Send it to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
    • 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. KENTUCKY STATE’S ATTORNEY GENERAL:
    • File a copy of Form 990
      1. Note that the due date is 4 and a half months after the end of the fiscal year
    • Send it to: Office of the Attorney General Attn: Charity Registration 1024 Capital Center Dr., St. 200 Frankfort, KY 40601
    • For more information, go to the website: ag.ky.gov or call: (502) 696-5300