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
      • The filing fee is $35
      • For more information,
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    • Form 1023 must be submitted to:
      • Address: 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)
      •  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
  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,

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,
  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 it to: Internal Revenue Service, 1160W 12th Street, Ogden, UT 84220
        • 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: http://ucc.state.ri.us/loginsystem/login_form.asp
      • The filing fee is $20
        • The late-filing fee is $25
      • For more information,
  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,