INITIAL FILING REQUIREMENTS TO BECOME KENTUCKY NONPROFIT

  1. HOW TO INCORPORATE IN KENTUCKY STATE:
    1. Submit typed Articles of Incorporation.
    2. Send it to: Utah Department of Commerce Division of Corporations P.O. Box 146705 Salt Lake City, UT 84114-6705
    3. The filing fee is $30.
    4. This form can also be filed online for some organizations. Details at: https://secure.utah.gov/account/log-in.html
    5. For more information, go to the website: corporations.utah.gov or call: (801) 530-4849
  2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
    1. Form 1023 must be submitted to: Internal Revenue Service P.O. Box 12192 Covington, KY 41012-0192
    2. For further information go to: www.irs.gov/charities or call: (800) 829–3676 (Form related questions) (800) 829–1040 (general information)
  3. HOW TO OBTAIN UTAH FRANCHISE AND INCOME TAX EXEMPTIONS:
    1. Submit Form TC-161: http://tax.utah.gov/forms/current/tc-161.pdf
    2. Send it to: Utah State Tax Commission Technical Research Unit 210 N 1950 West Salt Lake City, UT 84134
    3. There is no filing fee
    4. For more information, go to the website: www.tax.utahg.gov or call: (801) 297-2200
  4. HOW TO OBTAIN UTAH SALES TAX EXEMPTION:
    1. Submit form TC-160 to obtain an “N” number (sales tax exemption number) from the Utah State Tax Commission
      1. Together with: Copy of IRS Determination letter
    2. Submit to: Utah State Tax Commission Technical Research Unit 210 N 1950 West Salt Lake City, UT 84134-3212
    3. For more information, go to the website: tax.utah.gov or call: (801) 297-2200
  5. HOW TO OBTAIN A CHARITABLE ORGANIZATION PERMIT IN ORDER TO SOLICIT CONTRIBUTIONS:
    1. Submit the Charitable Organization Permit Application Form
      1. Together with: a copy of the IRS Determination Letter, Bylaws, copies of contracts with any fundraisers, most recent IRS Form 990 or annual financial report and Articles of Incorporation.
    2.  Send them to: Utah Department of Commerce Division of Consumer Protection 160 East 300 South SM Box 146704 Salt Lake City, UT 84114-6705
    3. The filing fee is $100
    4. This form may also be filed online at: https://secure.utah.gov/charities/start.html
    5. The Unified Registration Statement form with the Division of Consumer Protection may replace the Charitable Organization Permit Application Form.
    6. For more information, go to the website: utah.gov or call: (502) 564-5170

ANNUAL FILING REQUIREMENTS TO MAINTAIN UTAH NONPROFIT

  1. INTERNAL REVENUE SERVICE:
    1. File the Annual Return Form 990
      1. Note that the due date is 4 and a half months after the end of fiscal year.
    2.  Send it to: Internal Revenue Service 1160W 12th Street Ogden, UT 842201
    3. There is no filing fee.
    4. For more information, go to the website: www.irs.gov/charities or call (800) 829-3676 (Form related questions) (800) 829-1040 (general information)
    5. 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.
    6. For Private Foundations: You are required to submit the Form 990-PF.
  2.  UTAH DEPARTMENT OF COMMERCE:
    1. File a renewal of the Charitable Organization Permit Application Form
      1. Note that the due date is the earliest of the first of January, April, July or October after 12 months of the initial issuance of the permit, and annually after that date.
      2. Send it to: Utah Department of Commerce Division of Consumer Protection 160 East 300 South SM Box 146704 Salt Lake City, UT 84114-6704
      3. The filing fee is $100.
      4. The Unified Registration Statement form with the Division of Consumer Protection may replace the Charitable Organization Permit Application Form.
      5. For more information, go to the website: consumerprotection.utah.gov or call: (502) 564-5170
    2. File the Annual Report form
      1. Note that the due date is annually on the date of incorporation.
      2. Submit It to: Utah Department of Commerce Division of Corporations P.O. Box 146705 Salt Lake City, UT 84114-6705
      3. The filing fee is $10.
      4. The form may also be filed online at: secure.utah.gov/abr/abr
      5. For more information, go to the website: www.commerce.utah.gov or call: (801) 530-4849