Nonprofit Law Resource Library
State-By-State Initial Compliance - Alabama
Initial Filings for Alabama Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
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 Information: (334) 242-5324
Web Site: www.sos.state.al.us/
Filing Fee: $20 plus Probate Judge feeTo Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192 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)Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
$ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
$ 3,000 for group exemption letters.
For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.To Obtain Alabama Corporate Income Tax Exemption
Charitable organizations exempt from federal income taxes are automatically exempt from corporate income taxes in Alabama.
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:
Alabama Department of Revenue
50 North Ripley Street
PO Box 1274
Montgomerey, AL 36132 Information: (334) 242-1490
Web Site: www.ador.state.al.us/salestax/index.html
To Register with the Alabama Attorney General
Submit registration form AAG-Charity Form 1 along with a copy of the organization's bylaws, Articles of Incorporation, charitable organizational charter, and IRS Determination Letter to:
Office of the Attorney General
Consumer Affairs Section
11 South Union Street
Montgomery, AL 36130 Information: (334) 242-7335
Web Site: www.ago.state.al.us/
Filing Fee: $25Notes: Educational institutions, religious organizations, and political organizations are exempt from registration. Refer to the consumer charities section of the Attorney General's website for more information.
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.
Alabama also accepts the Unified Registration Statement in lieu of AAG-Charity Form 1.
