Rhode Island

INITIAL FILING REQUIREMENTS TO BECOME A RHODE ISLAND NONPROFIT

1. HOW TO INCORPORATE IN RHODE ISLAND STATE:
   • File Articles of Incorporation – Form 200
     • Send to: Office of the Secretary of State Corporations Division 148 W. River Street Providence, RI 02904-2615
     • Note the form can also be filed online here.
     • The filing fee is $35
     • For more information,
       • Website: https://www.sos.ri.gov/divisions/business-services
       • Phone: (401) 222-3040
2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
   • Submit Form 1023 online through Pay.gov.
     • Filing fee is $600 ($275 for 1023-EZ Form)
       • For further information go to: www.irs.gov/charities
     •  If assistance is needed, call:
       • (800) 829–3676 (Form related questions)
       • (800) 829–1040 (general information)
3. HOW TO OBTAIN RHODE ISLAND STATE’S INCOME TAX AND SALES & USE TAX EXEMPTIONS:
   • File application for Certificate of Exemption here, together with: A copy of the articles of incorporation, bylaws, EIN letter and 501(c)(3) Determination Letter.
     • Send to: Rhode Island Department of Revenue Division of Taxation, Field Audit Section One Capitol Hill Providence, RI 02908
     • The filing fee is $25
     • Automatic exemption: Income tax exemption is automatic for organizations that have received their 501(c) (3) status from the IRS and file IRS Form 990 or 990EZ.
     • For more information
       • Website: https://tax.ri.gov/tax-sections/sales-excise-taxes/sales-use-tax
       • Phone: (401) 574-8935
4. HOW TO REGISTER WITH THE RHODE ISLAND STATE’S DEPARTMENT OF BUSINESS REGULATION SECURITIES DIVISION:
   • The registration must be completed online here (Prior to soliciting for contributions)
     •  The filing fee is $90
     • For more information,
       • Phone: (401) 462-9527
5. HOW TO REGISTER WITH THE RHODE ISLAND STATE’S ATTORNEY GENERAL:
   • File Attorney General’s Registration Form here.
     • Send to: Department of the Attorney General 150 South Main Street Providence, RI 02903
     • The filing fee is $50
     • For more information,
       • Website: https://riag.ri.gov
       • Phone: (401) 274-4400

ANNUAL FILING REQUIREMENTS TO MAINTAIN RHODE ISLAND NONPROFIT

1.  RHODE ISLAND STATE’S DIVISION OF TAXATION:
   • File Form RI-1120C (This filing is required only if the organization files IRS Form 990-T for unrelated business income).
     • Note that the due date is 3 and a half months after the end of the fiscal year
     • Send to: State of Rhode Island Division of Taxation One Capitol Hill Providence, RI 02908-5811
     • For more information,
       • Website: https://tax.ri.gov/
       • Phone: (401) 574-8935
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
     • Phone:
       • (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. RHODE ISLAND STATE’S SECRETARY OF STATE:
   • File Annual Report Form 631
     • Note that a due date is annually during the month of June
     • Send to: Office of the Secretary of State Corporations Division 148 W. River Street Providence, RI 02904-2615
     • This form can also be filed online here.
     • The filing fee is $20
       • The late-filing fee is $25
     • For more information,
       • Website: sec.state.ri.us/corps
       • Phone: (401) 222-3040
4. RHODE ISLAND STATE’S DEPARTMENT OF BUSINESS REGULATION:
   • File Charitable Organization Renewal Application Form online here.
     • Note that the due date is within 30 days of the anniversary date of the original registration.
     •  Send to: State of Rhode Island Department of Business Regulation Securities Division Charitable Organization Section 1511 Pontiac Ave., Building 69-1 Cranston, RI 02920
     • The filing fee is $90
     • Annual gross income: if more than $500,000 – file audited financial statement with renewal. If $500,000 or less – file a copy of Form 990or a compiled financial statement for the preceding year with renewal.
     • For more information,
       • Phone: (401) 462-9527
5. RHODE ISLAND STATE’S ATTORNEY GENERAL:
   • File Annual Report Form here – required only for charitable trusts.
     • Note that the due date is on or before July 1st
     • Send to: Department of the Attorney General 150 South Main Street Providence, RI 02903
     • The filing fee is $50
     • For more information,
       • Website: https://riag.ri.gov/
       • Phone: (401) 274-4400