INITIAL FILING REQUIREMENTS TO BECOME A RHODE ISLAND NONPROFIT

  1. HOW TO INCORPORATE IN RHODE ISLAND STATE:
    1. File Articles of Incorporation – Form 200
    2. Send it to: Office of the Secretary of State Corporations Division 148 W. River Street Providence, RI 02904-2615
    3. The filing fee is $35
    4. For more information, go to the website: sec.state.ri.us/corps or call: (401) 222-3040
  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 RHODE ISLAND STATE’S INCOME TAX AND SALES & USE TAX EXEMPTIONS:
    1. File application for Certificate of Exemption, together with:
      1. A copy of the articles of incorporation, bylaws, EIN letter and 501(c)(3) Determination Letter.
    2. Send them to: Rhode Island Department of Revenue Division of Taxation, Field Audit Section One Capitol Hill Providence, RI 02908
    3. The filing fee is $25
    4. Automatic exemption: Income tax exemption is automatic for organizations that have received their 501(c) (3) status from the IRS and file IRS Form 990 or 990EZ.
    5. For more information, go to the website: tax.sttae.ri.us or call: (401) 574-8935
  4. HOW TO REGISTER WITH THE RHODE ISLAND STATE’S DEPARTMENT OF BUSINESS REGULATION SECURITIES DIVISION:
    1. The registration must be completed online: http://www.dbr.state.ri.us/divisions/charitable/
      1. (Prior to soliciting for contributions)
    2.  The filing fee is $90
    3. For more information, call: (401) 462-9527
  5. HOW TO REGISTER WITH THE RHODE ISLAND STATE’S ATTORNEY GENERAL:
    1. File Attorney General’s Registration Form
    2. Send it to: Department of the Attorney General 150 South Main Street Providence, RI 02903
    3. The filing fee is $50
    4. For more information, go to the website: riag.state.ri.us or call: (401) 274-4400

ANNUAL FILING REQUIREMENTS TO MAINTAIN RHODE ISLAND NONPROFIT

  1.  RHODE ISLAND STATE’S DIVISION OF TAXATION:
    1. File Form RI-1120C (This filing is required only if the organization files IRS Form 990-T for unrelated business income).
      1. Note that the due date is 3 and a half months after the end of the fiscal year
    2. Send it to: State of Rhode Island Division of Taxation One Capitol Hill Providence, RI 02908-5811
    3. For more information, go to the website: tax.state.ri.us or call (401) 574-8935
  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 Service 1160W 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.
  3. RHODE ISLAND STATE’S SECRETARY OF STATE:
    1. File Annual Report Form 631
    2. Note that a due date is annually during the month of June
    3. Send it to: Office of the Secretary of State Corporations Division 148 W. River Street Providence, RI 02904-2615
    4. This form can also be filed online: http://ucc.state.ri.us/loginsystem/login_form.asp
    5. The filing fee is $20
      1. The late-filing fee is $25
    6. For more information, go to the website: sec.state.ri.us/corps or call: (401) 222-3040
  4. RHODE ISLAND STATE’S DEPARTMENT OF BUSINESS REGULATION:
    1. File Charitable Organization Renewal Application Form online: http://www.dbr.state.ri.us/divisions/charitable/
      1. Note that the due date is within 30 days of the anniversary date of the original registration.
    2.  Send it to: State of Rhode Island Department of Business Regulation Securities Division Charitable Organization Section 1511 Pontiac Ave., Building 69-1 Cranston, RI 02920
    3. The filing fee is $90
    4. Annual gross income: if more than $500,000 – file audited financial statement with renewal. If $500,000 or less – file a copy of Form 990or a compiled financial statement for the preceding year with renewal.
    5. For more information, call: (401) 462-9527
  5. RHODE ISLAND STATE’S ATTORNEY GENERAL:
    1. File Annual Report Form – required only for charitable trusts.
      1. Note that the due date is on or before July 1st
    2. Send it to: Department of the Attorney General 150 South Main Street Providence, RI 02903
    3. The filing fee is $50
    4. For more information, go to the website: riag.state.ri.us or call: (401) 274-4400