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:
- Delaware Division of Corporations, 401 Federal Street, St. 4, Dover, DE 19901
- (302) 739-3812
- http://www.corp.delaware.gov/
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.
- Filing fee: $600 ($275 for Form 1023-EZ – small nonprofits)
- For assistance, contact the IRS
- (800) 829-3676 (Form 1023-related questions) AND (800) 829-1040 (general questions)
- www.irs.gov/charities (general information) AND https://www.irs.gov/forms-pubs/about-form-1023 (Form 1023-related information).
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/