INITIAL FILING REQUIREMENTS TO BECOME A CONNECTICUT NONPROFIT

1. INCORPORATE IN CONNECTICUT

File the Certificate of Incorporation for a Nonstock Corporation and then, within 30 days of holding the corporation’s initial board meeting, the Organization and First Report. 

  • Filing fee: $50 (for each form)
  • For more information and where to send all documents to:
    • Commercial Recording Division, Connecticut Secretary of State, P.O. Box 150470, Hartford, CT 06115-0470
    • (806) 509-6079 (Form-related questions) and (806) 509-6002 (general information)
    •  http://www.sots.ct.gov/

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

Submit Form 1023 online through Pay.gov. 

3. OBTAIN CONNECTICUT STATE’S INCOME TAX EXEMPTION

File the Business Taxes Registration Application Form REG-1, together with a copy of the IRS 501(c) (3) Determination Letter.

  • There is no filing fee.
  • For more information and where to send all documents to:
    • Department of Revenue Services, P.O. Box 2937, Hartford, CT 06104-2937
    • (860) 297-4753 (Form related questions) AND (860) 297-5962 (general questions)
    • http://www.ct.gov.drs/

4. OBTAIN CONNECTICUT STATE’S SALES AND USE TAX EXEMPTION

File Form CERT-119 with a copy of the IRS determination letter at the time of purchase for each vendor with which the corporation does business. 

  • There is no filing fee.
  • For more information and where to send all documents to:
    • Department of Revenue Services, P.O. Box 2937, Hartford, CT 06104-2937
    • (860) 297-5962 (general questions)
    • http://www.ct.gov.drs/

Note that for repeat purchases with a given vendor, CERT-119 could be filed as a “Blanket Certificate,” which is valid for 3 years. Blanket Certificates, however, cannot be used for cash purchases, and a new CERT-119 must be completed for all cash purchases. 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).

5. REGISTER WITH THE CONNECTICUT STATE ATTORNEY GENERAL

Submit the initial Charitable Organization Registration Application and a copy of the most recently completed IRS Form 990, 990EZ or 990PF.

  • It can be done either online or in hard copy.
  • File Fee: $50
  • For more information and where to send all documents to:
    • Public Charities Unit, Department of Consumer Protection, 165 Capitol Av., Hartford, CT 06106-1630
    • (806) 713-6170
    • http://www.ct.gov/ag

Note that all the forms must be submitted before 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 before the start of each separate fund-raising campaign). They also must file a financial report at the conclusion of each campaign. Additionally, if gross receipts are over $500,000, provide a complete audit.

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ANNUAL FILING REQUIREMENTS TO MAINTAIN A CONNECTICUT 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. CONNECTICUT STATE’S SECRETARY OF STATE

File the Annual Report Form online here.

  • Filing fee: $80
  • Due date: the last day of the anniversary month of incorporation.
  • For assistance and more information:

3. CONNECTICUT STATE’S ATTORNEY GENERAL

File the Charitable Organization Renewal Form along with a copy of IRS Form 990, 990-EZ or 990-PF.

  • It can be done either online or in hard copy.
  • Filing fee: $50
  • Due date: 5 months after the end of the fiscal year
  • For more information and where to send all documents to:
    • State of Connecticut, Department of Consumer Protection, Public Charities, 165 Capitol Ave., Hartford, CT 06106
    • (860) 713-6170
    • http://www.ct.gov.dcp/

Note that if gross receipts are over $500,000, provide a review audit, and if gross receipts are over $1,000,000, provide a complete audit.