1.
To Incorporate in Alabama
Submit Articles of Incorporation and 2 copies in the county where the corporation's registered office is located. For assistance, contact the Secretary of State's office at:
| Secretary of State |
| PO Box 5616 |
| Montgomery, AL 36103-5616 |
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| Information: (334) 242-5324 |
| Web Site: www.sos.state.al.us |
| Filing Fee: $20 plus Probate Judge fee |
2. To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
| Internal Revenue Service |
| P.O. Box 192 |
| Covington, KY 41012-019 |
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| Information: (800) 829-1040 |
| Forms: (800) 829-3676 |
| Web Site: www.irs.gov/charities |
| Filing Fee: $750 ($300 if revenues less than $10,000/year) |
3. To Obtain Alabama Corporate Income Tax Exemption
Charitable organizations exempt from federal income taxes are automatically exempt from corporate income taxes in Alabama.
4. To Obtain Alabama Sales and Use Tax Exemptions
Charitable organizations are not exempt from sales and use taxes in Alabama. For more information on sales and use taxes, contact the Department of Revenue at:
5. To Register with the Alabama Attorney General
Submit registration form AAG-Charity Form 1 along with a copy of its bylaws, Articles of Incorporation, the charitable organizational charter, and IRS Determination Letter to:
| Office of the Attorney General |
| Consumer Affairs Section |
| 11 South Union Street |
| Montgomery, AL 36130 |
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| Information: (334) 242-7335 |
| Web Site: www.ago.state.al.us |
| Filing Fee: $25 |
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| Notes: |
Educational institutions, religious organizations, and political |
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organizations are exempt from registration. Refer to the consumer charities section of the Attorney General's website for more information. |
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Any charitable organization that receives less than $25,000 in contributions during the fiscal year is exempt from registration, provided that all fundraising functions are carried out by volunteers. |
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Alabama also accepts the Unified Registration Statement in lieu of AAG-Charity Form 1. |
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