INITIAL FILING REQUIREMENTS TO BECOME AN ALABAMA NONPROFIT

1. INCORPORATE IN ALABAMA STATE

File the Articles of Incorporation 

  • Submit 2 copies to the office of the Judge of Probate (in the same county as the corporation’s registered office is located).
  • Filing fee: $200 + Probate Judge Fee
  • For assistance, contact the Alabama Secretary of State’s office.
    • Business Services Division, RSA Plaza – Suite 580, 770 Washington Avenue, Montgomery, AL 36104
    • (334) 242–5324 
    • https://www.sos.alabama.gov/
NOTES: New organizations are required to obtain a certificate of name reservation before filing formation documents. File the original and one copy of the domestic nonprofit corporation certificate & the certificate of name reservation with the Secretary of State. The registered agent must be located in Alabama. The cost is $28 and can be done online: https://www.alabamainteractive.org/sos/welcome_nameReservation.action. Domestic non-profit formation and domestic entity name reservation forms can be accessed via this link: https://www.sos.alabama.gov/business-entities/business-downloads

2. OBTAIN 501(c) (3) TAX-EXEMPT STATUS

Submit Form 1023/1023EZ online through Pay.gov.

NOTES: All new 501(c)(4) organizations must submit to the IRS a Notice of Intent to Operate Under Section 501(c)(4), Form 8976, within 60 days of formation. The filing must be done electronically (services.irs.gov/datamart/login.do) with a filing fee of $50 (paid through pay.gov).

3. OBTAIN CORPORATE INCOME TAX EXEMPTION IN ALABAMA

In Alabama, charitable organizations are exempt from federal income taxes and are automatically exempt from corporate income taxes.

4. OBTAIN ALABAMA SALES AND USE TAX EXEMPTIONS

In Alabama, charitable organizations are not exempt from sales and use taxes.

5. REGISTER WITH THE ALABAMA STATE ATTORNEY GENERAL

Submit the AAG-Charity Form 1 ( with a copy of the organization’s Bylaws, Articles of Incorporation, charitable organizational charter, and IRS Determination letter) by clicking here. The State of Alabama also accepts the Unified Registration Statement in place of an AAG-Charity Form 1.

  • For more information and where to send all documents to:
    • Office of the Attorney General, Consumer Protection, Attn: Charitable Organization Registration, P.O. Box 300152, Montgomery, AL 36130
    • (334) 242-7335
    • ago.alabama.gov
NOTES: Political institutions, Religious organizations, and Educational institutions are exempt from registration. Any charitable organization that receives less than $25,000 in contributions during the fiscal year is exempt from registration. It, however, must prove that all fundraising functions are carried out by volunteers.

ANNUAL FILING REQUIREMENTS TO MAINTAIN AN ALABAMA NONPROFIT

1. INTERNAL REVENUE SERVICE

File the Annual Return Form 990: https://www.irs.gov/charities-non-profits/required-filing-form-990-series. Note that the due date is 4 and a half months after the end of the fiscal year.

  • There is no filing fee.
  • For more information and where to send all documents to:
  • For Public Charities: Please go to this IRS webpage 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. ALABAMA STATE ATTORNEY GENERAL

File the Annual Report Form, by clicking here. Note that it must be filed within 90 days after the end of the fiscal year. Attach IRS Form 990 and a financial report must be enclosed together with the annual report.

 
 

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