1.
To Incorporate in Connecticut
a. Submit the Certificate of Incorporation
for a Nonstock Corporation to:
| Office of the Secretary of State |
| 30 Trinity Street |
| PO Box 150470 |
| Hartford, CT 06115-0470 |
| |
| Information: (860) 509-6001 |
| Forms: (860) 509-6079 |
| Fax Request: (860) 509-6069 |
| Web Site: www.sots.state.ct.us
|
| Filing Fee: $40 |
b. Within 30 days of holding the corporation's
initial board meeting, submit the Organization and First Report
to:
| Office of the Secretary of State |
| 30 Trinity Street |
| PO Box 150470 |
| Hartford, CT 06115-0470 |
| |
| Information: (860) 509-6001 |
| Forms: (860) 509-6079 |
| Fax Request: (860) 509-6069 |
| Web Site: www.sots.state.ct.us
|
| Filing Fee: $25 |
| |
| * Failure to file by the due date may
result in the assessment of a $50 penalty. |
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 |
| |
| 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 Connecticut Income Tax Exemption
Register with the Connecticut Department
of Revenue Services and obtain Corporation Business Tax Exemption
by submitting Form REG-1 (Business Taxes Registration Application)
with a copy of the IRS determination letter to:
| Department of Revenue Services |
| PO Box 2937 |
| Hartford, CT 06104-2937 |
| |
| Information: (860) 297-5962 |
| Forms: (860) 297-4753 |
| Fax: (860) 297-5698 |
| Web Site: www.ct.gov/DRS
|
| Filing Fee: $0 |
4. To Obtain Connecticut Sales and Use
Tax Exemption
For each vendor with which the corporation
does business, submit Form CERT-119, along with a copy of the IRS
determination letter at the time of purchase.
| Information: (860) 297-5962 |
| Web Site: www.ct.gov/DRS
|
| Filing Fee: $0 |
| |
| Notes: |
a. For repeat purchases
with a given vendor, CERT-119 may be |
|
filed as a “Blanket Certificate” with
that vendor. Blanket Certificates are valid for one year. |
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b. An exempt organization must pay for
its exempt purchases by a check drawn on its checking account
or by a credit card issued in its name. Only purchases of $10
or less may be made with cash from the organization's funds.
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5. To Register with the Connecticut Attorney General
Submit Form PCUREG-01 (Charitable Organization
Registration Application) with a copy of the Certificate of Incorporation and a copy of the most recently completed IRS Form 990, 990EZ or 990PF to:
| Public Charities Unit |
| c/o Office of the Attorney
General |
| 55 Elm Street |
| PO Box 120 |
| Hartford, CT 06141-0120
|
| |
| Information: (860) 808-5030
|
| Web Site: www.ct.gov/ag |
| Filing Fee: $50 |
| |
| Notes: |
a. The above must be submitted
prior to the commencement of |
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solicitation. |
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b. If the organization hires a “Paid
Solicitor”, the organization and the Paid Solicitor must jointly
file a notice of intent to solicit prior to the start of each
separate fund-raising campaign and must file a financial report
at the conclusion of each campaign. |
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c. If gross receipts over
$200,000, provide complete audit. |
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