INITIAL FILING REQUIREMENTS TO BECOME A CONNECTICUT NONPROFIT
- HOW TO INCORPORATE IN CONNECTICUT:
- File the Certificate of Incorporation for a Nonstock Corporation
- Send to: Commercial Recording Division, Connecticut Secretary of State, P.O. Box 150470, Hartford, CT 06115-0470
- The filing fee is $50
- For more information,
- Website: sots.ct.gov
- Call:
- (806) 509-6079 (Form related questions)
- (806) 509-6002 (general information)
- File the Organization and First Reports (within 30 days of holding the corporation’s initial board meeting).
- Send to: Commercial Recording Division, Connecticut Secretary of State, P.O. Box 150470, Hartford, CT 06115-0470
- The filing fee is $50
- For more information,
- Website: sots.ct.gov
- Call:
- (806) 509-6079 (Form related questions)
- (806) 509-6002 (general information)
- File the Certificate of Incorporation for a Nonstock Corporation
- HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
- Form 1023 must be submitted to: Internal Revenue Service, P.O. Box 12192, Covington, KY 41012-0192
- Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
- For further information,
- Website: www.irs.gov/charities
- Call:
- (800) 829–3676 (Form related questions)
- (800) 829–1040 (general information)
- Form 1023 must be submitted to: Internal Revenue Service, P.O. Box 12192, Covington, KY 41012-0192
- HOW TO OBTAIN CONNECTICUT STATE’S INCOME TAX EXEMPTION:
- File Business Taxes Registration Application Form REG-1, together with a copy of the IRS determination letter.
- Send to: Department of Revenue Services, P.O. Box 2937, Hartford, CT 06104-2937
- There is no filing fee.
- For more information,
- Website: ct.gov.DRS
- Call:
- (860) 297-4753 (Form related questions)
- (860) 297-5962 (general information)
- File Business Taxes Registration Application Form REG-1, together with a copy of the IRS determination letter.
- HOW TO OBTAIN CONNECTICUT STATE’S SALES AND USE TAX EXEMPTION:
- File Form CERT-119, together with a copy of the IRS determination letter at the time of purchase (form must be files for each vendor with which the corporation does business).
- Note that for repeat purchases with a given vendor, CERT-119 could be filed as a “Blanket Certificate”. Such certificates are valid 3 years. Blanket Certificates cannot be used for cash purchases. A new CERT-119 must be completed for cash purchases.
- There is no filing fee.
- Payment: An exempt organization must pay for its exempt purchases by a check drawn on its checking account or by a credit card issued in its name. Only purchases of $10 or less could be made with cash (must be used from the organization’s funds).
- For more information,
- Website: ct.gov.DRS
- Phone: (806) 297-5962
- File Form CERT-119, together with a copy of the IRS determination letter at the time of purchase (form must be files for each vendor with which the corporation does business).
- HOW TO REGISTER WITH THE CONNECTICUT STATE’S ATTORNEY GENERAL:
- File Charitable Organization Registration Application. File a copy of the most recently completed IRS Form: 990, 990EZ or 990PF.
- Send to: Public Charities Unit, Department of Consumer Protection, 165 Capitol Av., Hartford, CT 06106-1630
- The filing fee is $50
- Solicitation: All the forms must be submitted prior to the commencement of solicitation. If the organization has a “Paid Solicitor”, both the organization and the Paid Solicitor must jointly file a Notice of Intent to solicit (this must be done no less than 20 days prior to the start of each separate fund-raising campaign). They also must file a financial report at the conclusion of each campaign.
- Audit: Complete audit is needed only if the gross receipts over $500,000.
- For more information,
- Website: st.gov/ag
- Phone: (806) 713-6170
- File Charitable Organization Registration Application. File a copy of the most recently completed IRS Form: 990, 990EZ or 990PF.
ANNUAL FILING REQUIREMENTS TO MAINTAIN A CONNECTICUT NONPROFIT
- CONNECTICUT STATE’S SECRETARY OF STATE
- File Annual Report Form online.
- Note that the due date is the last day of anniversary month of incorporation/ registration
- The filing fee is $50
- For more information,
- Website: concord-sots.ct.gov
- Phone: (860) 509-6003
- File Annual Report Form online.
- 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
- There is no filing fee.
- For more information,
- Website: irs.gov/charities
- Call:
- (800) 829-3676 (Form related questions)
- (800) 829-1040 (general information)
- 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.
- File Annual Return Form 990
- CONNECTICUT STATE’S ATTORNEY GENERAL
- File Charitable Organization Renewal form. File a copy of IRS Form 990, 990-EZ or 990-PF
- Note that the due date is 5 months after the end of fiscal year.
- Send to: State of Connecticut, Department of Consumer Protection, Public Charities, 165 Capitol Ave., Hartford, CT 06106
- The filing fee is $50. The late-filing fee is $25 for every past month.
- Audit: Please complete the audit if the gross receipts over $500,000.
- For more information,
- Website: ct.gov.dcp
- Phone: (860) 713-6170
- File Charitable Organization Renewal form. File a copy of IRS Form 990, 990-EZ or 990-PF