Wyoming

INITIAL FILING REQUIREMENTS TO BECOME A WYOMING NONPROFIT

1. HOW TO INCORPORATE IN WYOMING STATE:
   • File Articles of Incorporation
     • Send to: Wyoming Secretary of State The Capitol Building, Room 110 200 W. 24th Street Cheyenne, WY 82002-0020
   • The filing fee is $25
   • For more information:
     • Website: https://sos.wyo.gov/
     • Phone: (307) 777-7311
2. 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)
3. HOW TO OBTAIN WYOMING STATE’S CORPORATE INCOME TAX EXEMPTION:
   • Wyoming does not have a corporate income tax.
4. HOW TO OBTAIN WYOMING STATE’S SALES TAX EXEMPTION:
   • Submit a copy of the organization’s Determination Letter
     • Send to: Wyoming Department of Revenue Excise Tax Division 122 West 25th Street, 2-West Cheyenne, Wyoming 82002-0110
   • Not having federal Exempt Status: Organizations that have not yet obtained their federal exempt status may also apply by submitting Articles of Incorporation, Bylaws, Mission Statement, Budget, and Income & Expense Statements for past 3 years to the address above.
   • For more information:
     • Website: https://revenue.wyo.gov/
     • Phone: (307) 777-5200

ANNUAL FILING REQUIREMENTS TO MAINTAIN WYOMING NONPROFIT

1. WYOMING STATE’S SECRETARY OF STATE:
   • File Annual Report Form
     • Note that the due date is on or before the first day of the month of incorporation
     • Send to: Wyoming Secretary of State The Capitol Building, Room 110 200 W. 24th Street Cheyenne, WY 82002-0020
     • The form can also be filed online here.
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
     • (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.