INITIAL FILING REQUIREMENTS TO BECOME A WYOMING NONPROFIT

  1. HOW TO INCORPORATE IN WYOMING STATE:
    1. File Articles of Incorporation
    2. Send it to: Wyoming Secretary of State The Capitol Building, Room 110 200 W. 24th Street Cheyenne, WY 82002-0020
    3. The filing fee is $25
    4. For more information, go to the website: soswy.state.wy.us or call: (307) 777-7311
  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 WYOMING STATE’S CORPORATE INCOME TAX EXEMPTION:
    1. There is no corporate income tax
  4. HOW TO OBTAIN WYOMING STATE’S SALES TAX EXEMPTION:
    1. Apply for exemptions by submitting a copy of the organization’s Determination Letter
    2. Send it to: Wyoming Department of Revenue Excise Tax Division 122 West 25th Street, 2-West Cheyenne, Wyoming 82002-0110
    3. 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 details, read
    4. For more information, go to the website: revenue.state.wy.us or call: (307) 777-5200
  5. HOW TO REGISTER WITH THE WYOMING STATE’S ATTORNEY GENERAL:
    1. Registration is not required

ANNUAL FILING REQUIREMENTS TO MAINTAIN WYOMING NONPROFIT

  1. WYOMING STATE’S SECRETARY OF STATE:
    1. File Annual Report Form
      1. Note that the due date is on or before the first day of the month of incorporation
    2. Send it to: Wyoming Secretary of State The Capitol Building, Room 110 200 W. 24th Street Cheyenne, WY 82002-0020
    3. It can also be filed online: https://wyobiz.wy.gov/Business/AnnualReport.aspx
  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.