INITIAL FILING REQUIREMENTS TO BECOME A DELAWARE NONPROFIT

1. INCORPORATE IN DELAWARE

File the Articles of Incorporation.

  • Filing fee: 89$ (+ $9 for each additional page)
  • For more information and where to send all documents to:

Note that certified copies may be obtained for $50 each, same-day service for an additional $100, and 24-hour service for an additional $50.

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

Submit Form 1023 online through Pay.gov. 

3. OBTAIN DELAWARE STATE’S INCOME TAX EXEMPTION

Organizations granted exemption by the IRS as a nonprofit organization under Section 501(c) are automatically exempt from Corporate Income Taxes. For details, please refer to Section 1902(b) of Title 30 of the Delaware Code.

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ANNUAL FILING REQUIREMENTS TO MAINTAIN A DELAWARE 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. DELAWARE STATE’S DEPARTMENT OF REVENUE

File the Annual Report Form online here.

  • Filing fee: $25
  • Due date: March 1st
  • For more information and where to send all documents to:
    • Department of State, Division of Corporations, P.O. Box 898, Dover, DE 19903
    • (302) 739-3073
    • http://www.state.de.us/