1.
To Incorporate in Arkansas
Submit Articles of Incorporation to:
| Arkansas Secretary of State |
| Business and Commercial Services |
| 1401 West Capitol Avenue, Suite 250 |
| Victory Building |
| Little Rock, AR 72201 |
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| Information: (888) 233-0325 |
| Web Site:
www.sos.arkansas.gov/corp_ucc.html |
| Filing Fee: $50 |
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 41012-0192 |
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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 Arkansas Corporate Income Tax Exemption
Submit a copy of the IRS Determination Letter, a copy of pages 1 and 2 of the IRS Form 1023 (or 1024) and a statement declaring Arkansas Code Exemption (Arkansas Code Annotated 26-51-303) to:
| Arkansas Dept. of Finance & Admin. |
| Corporation Income Tax Section |
| PO Box 919 |
| Little Rock, AR 72203-0919 |
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| Information: (501) 682-4775 |
| Fax: (501) 682-7114 |
| Web Site:
www.state.ar.us/dfa/ |
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| Note: |
If the organization has not yet obtained tax-exempt status from |
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the IRS, it may still apply for Income Tax Exemption in Arkansas by submitting a copy of its Articles of Incorporation, Bylaws and Form AR1023CT to the above address. |
4. To Obtain Arkansas Sales Tax Exemption
In general, nonprofit organizations are not exempt from sales taxes on purchases made in Arkansas. For more information, on any exemptions refer to the FAQ found here: http://www.arkansas.gov/dfa/excise_tax_v2/et_su_faqs.html.
Nonprofit organizations must also collect sales tax on sales of tangible personal property. To do so, they must complete the Application for Arkansas Business Permit. For additional information, contact the Sales & Use Tax Section at:
5. To Register with the Arkansas Attorney General
Before soliciting in Arkansas, nonprofit organizations must submit the Charitable Organization Application for Registration along with a copy of the IRS Determination Letter, Articles of Incorporation, any contracts with paid solicitors, commercial co-venturers or fund-raising counsel, and the most recent IRS Form 990 to:
| Office of the Attorney General |
| ATTN: Fund-Raiser Registration |
| 323 Center Street, Suite 200 |
| Little Rock, AR 72201-2610
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| Information: (800) 482-8982 |
| Web Site: www.ag.state.ar.us |
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| Notes: |
If total revenue exceeds $500,000 an audit is required. |
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Certain nonprofit organizations, such as religious organizations, educational institutions, political organizations, governmental organizations, nonprofit hospitals, and those receiving less than $25,000 in contributions per calendar year, are exempt from this filing but must submit the exemption application to the Attorney General's office. Consult Arkansas Code § 4-28-401 for details. |
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