Vermont

INITIAL FILING REQUIREMENTS TO BECOME A VERMONT NONPROFIT

1. HOW TO INCORPORATE IN VERMONT STATE:
   • File Articles of Incorporation (+1 copy)
     • Send to: Vermont Secretary of State 128 State Street Montpelier, VT 05633-1104
     • Note this form can also be filed online here.
     • The filing fee is $125
   • For more information:
     • Website: sec.state.vt.us or call:
     • Phone: (802) 828-2386
2. HOW TO OBTAIN 501(c) (3) TAX-EXEMPT STATUS:
   • File Form 1023 online at Pay.gov.
   • Form 1023 Filing fee $600 ($275 for 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 VERMONT STATE’S INCOME TAX AND SALES & USE TAX EXEMPTION:
   • Register for a Vermont Business Tax Account.
     • Note that federally tax-exempt organizations are also exempt from Vermont Corporate Income taxes.
     • There is no filing fee
   • For more information:
     • Website: tax.vermont.gov/business/sales-and-use-tax/exemptions
     • Phone: (802) 828-2551

ANNUAL FILING REQUIREMENTS TO MAINTAIN VERMONT NONPROFIT

1. VERMONT STATE’S SECRETARY OF STATE:
   • File Biennial Report online here.
     • Note that the due date is between January-April of the first calendar year following incorporation and once every 2 years after.
   •  The filing fee is $20
   • For more information:
     • Website: https://sos.vermont.gov/corporations/
     • Phone: (802) 828-2386
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.
3. VERMONT STATE’S OFFICE OF THE ATTORNEY GENERAL:
   • File Annual Return Form 990-PF (This filing is only required for private foundations)
     • Note that the due date is 4 and a half months after the end of the fiscal year
     •  Send to: State of Vermont Office of the Attorney General 109 State Street Montpelier, VT 05609-1001
   • There is no filing fee
   • For more information:
     • Website: state.vt.us/atg or call:
     • Phone: (802) 828-3171