INITIAL FILING REQUIREMENTS TO BECOME A VERMONT NONPROFIT

  1. HOW TO INCORPORATE IN VERMONT STATE:
    1. File Articles of Incorporation (in duplicate)
    2. Send it to: Vermont Secretary of State 128 State Street Montpelier, VT 05633-1104
    3. The filing fee is $125
    4. For more information, go to the website: sec.state.vt.us or call: (802) 828-2386
  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 VERMONT STATE’S INCOME TAX AND SALES & USE TAX EXEMPTION:
    1. File Form S-1, together with a copy of 501(c) (3) Determination Letter.
      1. Note that federally tax-exempt organizations are also exempt from Vermont Corporate Income taxes.
    2. Send them to: Vermont Department of Taxes PO Box 547 Montpelier, VT 05601-0547
    3. There is no filing fee
    4. For more information, go to the website: state.vt.us/tax/index.shtml or call: (802) 828-2551

ANNUAL FILING REQUIREMENTS TO MAINTAIN VERMONT NONPROFIT

  1. VERMONT STATE’S SECRETARY OF STATE:
    1. File Biennial Report online: https://www.vtsosonline.com/online/Home
      1. Note that the due date is one year following incorporation and once every 2 years thereafter
    2.  The filing fee is $20
    3. For more information, go to the website: sec.state.vt.us or call: (802) 828-2386
  2. 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: 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.
  3. VERMONT STATE’S OFFICE OF THE ATTORNEY GENERAL:
    1. File Annual Return Form 990-PF (This filing is only required for private foundations)
      1. Note that the due date is 4 and a half months after the end of the fiscal year
    2.  Send it to: State of Vermont Office of the Attorney General 109 State Street Montpelier, VT 05609-1001
    3. There is no filing fee
    4. For more information, go to the website: state.vt.us/atg or call: (802) 828-3171