INITIAL FILING REQUIREMENTS TO BECOME AN ARKANSAS NONPROFIT

1. INCORPORATE IN ARKANSAS

File the Articles of Incorporation

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

Submit Form 1023 online through Pay.gov. 

3. 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).

  • For more information and where to send all documents to:
    • Arkansas Department of Finance & Admin. Corporation Income Tax Section, P.O. Box 919, Little Rock, AR 72203-0919
    • (501) 682-4775
    • http://www.state.ar.us/dfa

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.

4. REGISTER FOR ARKANSAS STATE’S SALES TAXES

In general, nonprofit organizations are not exempt from sales taxes on purchases made in Arkansas. Nonprofit organizations must also collect sales tax on sales of tangible personal property. To do so, they must complete and submit the Combined Business Tax Registration.

5. REGISTER WITH THE ARKANSAS STATE’S SECRETARY OF STATE

Submit the Charitable Organization Registration Form (CR-01) along with a copy of the IRS Determination Letter, Articles of Incorporation, and financial disclosure forms by email to [email protected].

Note: Certain nonprofit organizations, such as religious organizations, accredited educational institutions, political organizations, governmental organizations, nonprofit hospitals, and those receiving less than $25,000 in contributions per calendar year, are exempt from this filing but must submit an exempt organization verification form (EX-01) along with a copy of the IRS Determination Letter and Articles of Incorporation by email to the above address.

ANNUAL FILING REQUIREMENTS TO MAINTAIN AN ARKANSAS 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:
    • Internal Revenue Service, 1160W 12th Street, Ogden, UT 84201-0027
    • (800) 829-3676 (Form 990-related questions) AND (800) 829-1040 (general questions)
    • http://www.irs.gov/charities
  • 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.

2. ARKANSAS STATE’S SECRETARY OF STATE

File the Annual Financial Reporting Form (CR-03) along with a copy of the most recently filed IRS Form 990, an audit report if gross revenues exceeded $500,000 in the fiscal year, and disclosure of new or updated relationships or contracts with fund-raising counsel, paid solicitors, or commercial co-venturers, by email to [email protected].

  • There is no filing fee.
  • For more information and where to send all documents to: