INITIAL FILING REQUIREMENTS TO BECOME A MONTANA NONPROFIT

  1. HOW TO INCORPORATE IN MONTANA STATE:
    1. File the Articles of Incorporation.
    2. Send it to: Secretary of State P.O. Box 202801 Helena, MT 59620-2801
    3. The filing fee is $20
      1. The 24h expedited processing is $40
    4. For more information, go to the website: sos.mt.gov or call: (406) 444-3665
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    1. Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
    2. Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
    3. 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 MONTANA STATE’S SALES TAX EXEMPTION:
    1. There is no state sales tax in the state of Montana.
  4. HOW TO REGISTER WITH MONTANA STATE’S ATTORNEY GENERAL:
    1. It is not required to register with attorney general for fundraising purposes.
    2. For more information, go to the website: www.doj.mt.gov or call: (406) 444-2026

ANNUAL FILING REQUIREMENTS TO MAINTAIN A MONTANA NONPROFIT

  1. MONTANA STATE’S SECRETARY OF STATE:
    1. File Annual Report Form
      1. Note that the due date is April 15th
    2. Send it to: Secretary of State P.O. Box 202801 Helena, MT 59620
    3. The filing fee is $15
      1. The late-filing fee is $30
    4. For more information, go to the website: sos.mt.gov or call: (406) 495-0464
  2. INTERNAL REVENUE SERVICE:
    1. File the Annual Return Form 990
      1. Note that the due date is 4 and a half months after the end of fiscal year.
    2.  Send it to: Internal Revenue Service1160W 12th Street Ogden, UT 842201
    3. There is no filing fee.
    4. For more information, go to the website: irs.gov/charities or call (800) 829-3676 (Form related questions) (800) 829-1040 (general information)
    5. 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.
    6. For Private Foundations: You are required to submit the Form 990-PF.