INITIAL FILING REQUIREMENTS TO BECOME KENTUCKY NONPROFIT

  1. HOW TO INCORPORATE IN KENTUCKY STATE:
    • File the Articles of Incorporation.
      • Send it to: Secretary of State P.O. Box 718 Frankfort, KY 40602-0718
      • The filing fee is $8
      • This form can also be filed online here.
      • For more information,
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • File Form 1023 at Pay.gov.
      • Filing fee is $600 ($275 for 1023-EZ Form)
      • For more information,
        • Website: www.irs.gov/charities 
        • Call:
          • (800) 829–3676 (Form related questions)
          • (800) 829–1040 (general information)
  3. HOW TO REGISTER WITH THE KENTUCKY STATE’S DEPARTMENT OF REVENUE:
  4. HOW TO OBTAIN KENTUCKY STATE’S CORPORATE INCOME TAX EXEMPTION:
    • In Kentucky federally tax-exempt charities are also exempt from Corporate Income Taxes.
  5.  HOW TO OBTAIN KENTUCKY STATE’S SALES TAX EXEMPTION:
    • File Form 51A125 together with: a copy of the IRS Determination Letter and Articles of Incorporation.
      • Send to: Sales and Use Tax Section Department of Revenue P.O. Box 1274 Frankfort, KY 40602-1274
      • There is no filing fee
      • For more information,
  6.  HOW TO REGISTER WITH THE KENTUCKY STATE’S ATTORNEY GENERAL:
    • File a copy of the IRS Form 990 (must be done before soliciting). If the organization is newly formed and has not yet filed Form 990, it must file a Notice of Intent instead.
      • Send to: Office of the Attorney General Attn: Charitable Registration 1024 Capital Center Dr., St 200 Frankfort, KY 40601
      • There is no filing fee
      • For more information

ANNUAL FILING REQUIREMENTS TO BECOME KENTUCKY NONPROFIT

  1. KENTUCKY STATE’S SECRETARY OF STATE
    • File Annual Report Form
      • Note that the due date is between January 1st and June 30th
      • Send to: Secretary of State Filings Branch 700 Capital Avenue P.O. Box 718 Frankfort, KY 40602-0718
      • Can be filed online here.
      • The filing fee is $15
      • For more information,
  2. INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990 with an online provider.
      • Note that the due date 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.
  3. KENTUCKY STATE’S ATTORNEY GENERAL:
    • File a copy of Form 990
      • Note that the due date is 4 and a half months after the end of the fiscal year
      • Send to: Office of the Attorney General Attn: Charity Registration 1024 Capital Center Dr., St. 200 Frankfort, KY 40601
      • For more information,