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State-By-State Initial Compliance - Arkansas

Initial Filings for Arkansas Nonprofit Organizations

For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.

To view annual filing requirements for Arkansas nonprofit organizations, refer to our annual filings page:www.hurwitassociates.com/l_s_annual_ar.php.

  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
    Information: (888) 233-0325
    Web Site: www.sos.arkansas.gov/corp_ucc.html
    Filing Fee: $50
    Note: The Articles of Incorporation may be filed online.
  2. To 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: $850 ($400 for IRS Form 1023-EZ)

    For more information on filing fees, see the IRS website.
    Note: Certain organizations, including those with gross revenues at or below $50,000 annually, may qualify to file the online Form 1023-EZ, Streamlined Application for Recognition of Exemption. For more information and to determine if you are eligible for this form, refer to the IRS website.
  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
    Information: (501) 682-4775
    Fax: (501) 682-7114
    Web Site: www.state.ar.us/dfa/
    Note: If the organization has not yet obtained tax-exempt status from 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 Register for Arkansas Sales Taxes

    In general, nonprofit organizations are not exempt from sales taxes on purchases made in Arkansas.

    Nonprofit organizations must also collect sales tax on sales of tangible personal property. To do so, they must complete the Combined Business Tax Registration and submit it to:

    Arkansas Combined Registration
    PO Box 8123
    Little Rock, AR 72203-8123
    Information: (501) 682-1895
    Fax: (501) 682-7904
    Web Site: www.arkansas.gov/dfa/excise_tax_v2/st_index.html
  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, Consumer Protection Division
    ATTN: Charitable Registration
    323 Center Street, Suite 200
    Little Rock, AR 72201-2610
    Information: (501) 682-6150
    Web Site: www.ag.state.ar.us/
    Notes: If total revenue exceeds $500,000 an audit is required.

    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 an exemption application to the Attorney General's office. Consult Arkansas Code § 4-28-401 for details.

Arkansas Employment Filings

If the organization will have employees, the following filings are also required:

  1. To Register with the Arkansas Department of Finance and Administration

    Complete the New Business Registration online for an employer withholding account.

    Arkansas Department of Finance and Administration
    PO Box 8123
    Little Rock, AR 72203-8123
    Registration: (501) 682-1895
    Information: (501) 682-2212
    Web Site: www.dfa.arkansas.gov/offices/incomeTax/withholding/Pages/default.aspx
    Note: This registration may also be completed in paper form by completing and filing the Combined Business Tax Registration Form (Form AR-1R) at the address above.

  2. To Register with Arkansas Department of Workforce Services

    Complete the employer registration online to apply for a new Employer Account Number.

    Arkansas Department of Workforce Services
    PO Box 8007
    Little Rock, AR 72203-8006
    Information: (501) 682-3798
    Web Site: www.arkansas.gov/esd/Employers/
    Notes: This registration may also be completed in paper form by completing and filing the Status Report at the address above.

    For more information, refer to the Department of Workforce Service's Employer Handbook and employer information page.

Important note about unemployment insurance: Many states allow nonprofit organizations to fund unemployment insurance benefits on a reimbursable basis. This method of funding unemployment insurance may require additional filings not listed here. Furthermore, electing this method may require the organization to register and file in paper format. Organizations contemplating this method of funding their unemployment insurance obligations should check with the appropriate state office administering the unemployment insurance in that state.

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