Kentucky

INITIAL FILING REQUIREMENTS TO BECOME KENTUCKY NONPROFIT

1. HOW TO INCORPORATE IN KENTUCKY STATE:
   • File the Articles of Incorporation.
     • Send it to: Secretary of State P.O. Box 718 Frankfort, KY 40602-0718
     • The filing fee is $8
     • This form can also be filed online here.
     • For more information,
       • Website: sos.ky.org
       • Phone: (502) 564-3490
         
         
2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
   • File Form 1023 at Pay.gov.
     • Filing fee is $600 ($275 for 1023-EZ Form)
     • For more information,
       • Website: www.irs.gov/charities 
       • Call:
         • (800) 829–3676 (Form related questions)
         • (800) 829–1040 (general information)
3. HOW TO REGISTER WITH THE KENTUCKY STATE’S DEPARTMENT OF REVENUE:
   • File Form 10A100.
     • Send to: Kentucky Department of Revenue P.O. Box 299, Station 200 Frankfort, KY 40602-0299
     • There is no filing fee
     • This form can also be filed online on Kentucky Business Portal
     • For more information,
       • Website: revenue.ky.gov/business
       • Phone: (502) 564-3306
4. HOW TO OBTAIN KENTUCKY STATE’S CORPORATE INCOME TAX EXEMPTION:
   • In Kentucky federally tax-exempt charities are also exempt from Corporate Income Taxes.
     • For more information,
       • Website: revenue.ky.gov
       • Phone: (502) 564-8139
5.  HOW TO OBTAIN KENTUCKY STATE’S SALES TAX EXEMPTION:
   • File Form 51A125 together with: a copy of the IRS Determination Letter and Articles of Incorporation.
     • Send to: Sales and Use Tax Section Department of Revenue P.O. Box 1274 Frankfort, KY 40602-1274
     • There is no filing fee
     • For more information,
       • Website: revenue.ky.gov/business
       • Phone: (502) 564-5170
6.  HOW TO REGISTER WITH THE KENTUCKY STATE’S ATTORNEY GENERAL:
   • File a copy of the IRS Form 990 (must be done before soliciting). If the organization is newly formed and has not yet filed Form 990, it must file a Notice of Intent instead.
     • Send to: Office of the Attorney General Attn: Charitable Registration 1024 Capital Center Dr., St 200 Frankfort, KY 40601
     • There is no filing fee
     • For more information
       • Website: ag.ky.gov
       • Phone: (502) 696-5300

ANNUAL FILING REQUIREMENTS TO BECOME KENTUCKY NONPROFIT

1. KENTUCKY STATE’S SECRETARY OF STATE
   • File Annual Report Form
     • Note that the due date is between January 1st and June 30th
     • Send to: Secretary of State Filings Branch 700 Capital Avenue P.O. Box 718 Frankfort, KY 40602-0718
     • Can be filed online here.
     • The filing fee is $15
     • For more information,
       • Website: sos.ky.gov
       • Phone: (502)564-3490
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
       • Call:
         • (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.
3. KENTUCKY STATE’S ATTORNEY GENERAL:
   • File a copy of Form 990
     • Note that the due date is 4 and a half months after the end of the fiscal year
     • Send to: Office of the Attorney General Attn: Charity Registration 1024 Capital Center Dr., St. 200 Frankfort, KY 40601
     • For more information,
       • Website: ag.ky.gov
       • Phone: (502) 696-5300