INITIAL FILING REQUIREMENTS TO BECOME A UTAH NONPROFIT
- HOW TO INCORPORATE IN UTAH:
- File Articles of Incorporation.
- Send to: Utah Department of Commerce Division of Corporations P.O. Box 146705 Salt Lake City, UT 84114-6705
- The filing fee is $30.
- This form can also be filed online for some organizations.
- For more information,
- Website: corporations.utah.gov
- Phone: (801) 530-4849
- File Articles of Incorporation.
- HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
- File Form 1023 online at Pay.gov.
- Filing Fee: $600 ($275 for IRS Form 1023-EZ)
- For more information:
- Website: www.irs.gov/charities
- (800) 829–3676 (Form related questions)
- (800) 829–1040 (general information)
- File Form 1023 online at Pay.gov.
- HOW TO OBTAIN UTAH FRANCHISE AND INCOME TAX EXEMPTIONS:
- File Form TC-161
- Send to: Utah State Tax Commission Technical Research Unit 210 N 1950 West Salt Lake City, UT 84134
- There is no filing fee
- For more information:
- Website: www.tax.utahg.gov
- Phone: (801) 297-2200
- File Form TC-161
- HOW TO OBTAIN UTAH SALES TAX EXEMPTION:
- File Form TC-160 to obtain an “N” number (sales tax exemption number) from the Utah State Tax Commissio and file together with a copy of IRS Determination letter
- Submit to: Utah State Tax Commission Technical Research Unit 210 N 1950 West Salt Lake City, UT 84134-3212
- For more information:
- Website: tax.utah.gov
- Phone: (801) 297-2200
- File Form TC-160 to obtain an “N” number (sales tax exemption number) from the Utah State Tax Commissio and file together with a copy of IRS Determination letter
- HOW TO OBTAIN A CHARITABLE ORGANIZATION PERMIT IN ORDER TO SOLICIT CONTRIBUTIONS:
- As of April 4, 2024, the Utah Division of Consumer Protection will no longer accept charitable organization registrations. Registration for charitable solicitation is no longer required.
- For more information:
- Website: dcp.utah.gov
- Phone: (801) 530-6601
ANNUAL FILING REQUIREMENTS TO MAINTAIN UTAH NONPROFIT
- 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: www.irs.gov/charities
- (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.
- File the Annual Return Form 990 with an online provider.
- UTAH DEPARTMENT OF COMMERCE:
- Effective May 1, 2024, charitable organizations are no longer be required to submit an annual registration with the Utah Division of Consumer Protection. Registration for charitable solicitation is no longer required.
- For more information:
- Website: www.commerce.utah.gov
- Phone: (801) 530-6601