Nonprofit Law Resource Library
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.
To Incorporate in Arkansas
Submit Articles of Incorporation to:Arkansas Secretary of State
Business and Commercial Services
1401 West Capitol Avenue, Suite 250
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.
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 if revenues less than $10,000/year)
For more information on filing fees, see the IRS website.
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.
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
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.