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
      • The filing fee is $20. The 24 hr expedited processing is $40
      • For more information,
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • File Form 1023
      • Send to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
      • Filing fee is $850 ($275 for 1023-EZ Form, as of July 1st, 2016)
      • For more information,
        • Websitewww.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 REGISTER WITH MONTANA STATE’S ATTORNEY GENERAL:
    • It is not required to register with attorney general for fundraising purposes.

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,
  2. INTERNAL REVENUE SERVICE:
    • File the Annual Return Form 990
      • Note that the due date is 4 and a half months after the end of fiscal year.
      • Send to: Internal Revenue Service1160W 12th Street Ogden, UT 842201
      • 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.