INITIAL FILING REQUIREMENTS TO BECOME AN INDIANA NONPROFIT

  1. HOW TO INCORPORATE IN INDIANA STATE:
    • File the Articles of Incorporation (+ 1 copy)
      • Send to: Secretary of State Corporations Division 302 W. Washington St., Room EO18 Indianapolis, In 46204
      • The filing fee is $30
      • Note this form can also be filed online here.
      • For more information,
  2.  HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • File Form 1023 online at Pay.gov.
      • Filing fee is $600 ($275 for 1023-EZ Form)
      • For more information,
        • Websitewww.irs.gov/charities 
        • Call:
          • (800) 829–3676 (Form related questions)
          • (800) 829–1040 (general information)
  3. HOW TO OBTAIN INDIANA INCOME TAX EXEMPTION:
    • In Indiana charitable organizations’ exempt from federal income taxes are automatically exempt from corporate income taxes.
  4.  HOW TO OBTAIN INDIANA STATE’S SALES TAX EXEMPTION:
    • File Form NP-20A, together with a copy of the IRS determination letter.
      • Send to: Indiana Department of Revenue Tax Administration P.O. Box 7206 Indianapolis, IN 46207-7206
    • Once sales tax exemption has been granted, the organization must supply each vendor with a Form ST-105 (sales tax exemption certificate).
      • For more information,

ANNUAL FILING REQUIREMENTS TO BECOME AN INDIANA NONPROFIT

  1. INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990 with an online provider.
      • Note that the due date of this form is 4 and a half months after the end of fiscal year.
      • A list of online providers can be found here.
      • 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.
  2. INDIANA STATE’S DEPARTMENT OF REVENUE:
    • File Annual Report Form NP-20, together with a copy of the IRS Form 990.
      • Note that the due date is 4 and a half months after the end of fiscal year.
      • Send to: Indiana Department of Revenue Tax Administration P.O. Box 7147 Indianapolis, IN 46207-7147
      • There is no filing fee.
      • For more information,
  3. INDIANA STATE’S SECRETARY OF STATE:
    • File Annual Report Form
      • Note that the due date is during the anniversary month in which the date of incorporation occurs. The reporting cycle is every two years.
      • Send to: Indiana Secretary of State 302 W. Washington St., Room E-018 Indianapolis, IN 46204
      • The filing fee is $10
      • This form can also be filed online here.
      • For more information,