HOW TO OBTAIN ARKANSAS STATE’S CORPORATE INCOME TAX EXEMPTION:
File a copy of the IRS Determination Letter (a copy of pages 1 and 2 of the IRS Form 1023 or 1024). File a statement declaring Arkansas Code Exemption (Arkansas Code Annotated 26-54-303).
Send to: Arkansas Department of Finance & Admin. Corporation Income Tax Section, P.O. Box 919, Little Rock, AR 72203-0919
Note that if the organization may apply for Income Tax Exemption even if it has not yet obtained tax-exempt status. This must be done by submitting a copy of its Articles of Incorporation, Bylaws and Form AR1023CT. All the files must be sent to the same address.
The rule is that nonprofit organizations are not exempt from sales taxes on purchases made in Arkansas.
Also, nonprofit organizations must collect sales tax on sales of tangible personal property. This is done by filing the Combined Business Tax Registration Form.
Send to: Arkansas Combined Registration, P.O. Box 8123, Little Rock, AR 72203-8123
HOW TO REGISTER WITH THE ARKANSAS STATE’S SECRETARY OF STATE:
In Arkansas, before soliciting, nonprofit organizations must submit the Charitable Organization Application for Registration. Must submit a copy of the IRS Determination Letter, Articles of Incorporation, and any contacts with paid solicitors, commercial co-ventures or fund-raising counsel, and the most recent IRS Form 990.
Note that if total revenue of the organization exceeds $500,000, an audit is required. Also Political institutions, Religious organizations, Educational institutions, Governmental organizations, nonprofit hospitals, and those receiving less than $25,000 in contributions per calendar year, are exempt from registration. Such organizations must submit an exemption application to the Attorney General’s office. Please refer to Arkansas Code § 4-28-401 for more information.
Note: Political institutions, Religious organizations, Educational institutions, Governmental organizations, nonprofit hospitals, and those receiving less than $25,000 in contributions per calendar year, are exempt from registration. Such organizations must submit an exemption application to the Attorney General’s office. Please refer to Arkansas Code § 4-28-401 for more information.
INTERNAL REVENUE SERVICE:
File Annual Return Form 990
Note that the due date is 4 and a half months after the end of fiscal year
Send to: Internal Revenue Service,1160 W 12th Street, Ogden, UT 84201