Montana

INITIAL FILING REQUIREMENTS TO BECOME A MONTANA NONPROFIT

1. HOW TO INCORPORATE IN MONTANA STATE:
   • File the Articles of Incorporation.
     • Send to: Secretary of State P.O. Box 202801 Helena, MT 59620-2801
     • Can also be filed online.
     • The filing fee is $20. The 24 hr expedited processing is $40
     • For more information,
       • Website: sos.mt.gov
       • Phone: (406) 444-3665
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,
       • Website: www.irs.gov/charities 
       • Call:
         • (800) 829–3676 (Form related questions)
         • (800) 829–1040 (general information)
3. HOW TO OBTAIN MONTANA STATE’S SALES TAX EXEMPTION:
   • There is no state sales tax in the state of Montana.
4. HOW TO OBTAIN MONTANA CORPORATION LICENSE TAX EXEMPTIONS
   • File Form EXPT with the required attachments.
   • Send to: Montana Department of Revenue Corporate Tax Unit PO Box 5805, Helena, MT 59604-5805
     • For more information,
       • Website: https://mtrevenue.gov/
       • Phone: (866) 859-2254
5. HOW TO REGISTER WITH MONTANA STATE’S ATTORNEY GENERAL:
   • It is not required to register with attorney general for fundraising purposes.
     • For more information,
       • Website: www.doj.mt.gov
       • Phone: (406) 444-2026

ANNUAL FILING REQUIREMENTS TO MAINTAIN A MONTANA NONPROFIT

1. MONTANA STATE’S SECRETARY OF STATE:
   • File Annual Report Form
     • Note that the due date is April 15th
     • Send to: Secretary of State P.O. Box 202801 Helena, MT 59620
     • The filing fee is $15. The late-filing fee is $30
     • For more information,
       • Website: sos.mt.gov
       • Phone: (406) 495-0464
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.