Nonprofit Law Resource Library
State-By-State Initial Compliance - Connecticut
Initial Filings for Connecticut Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
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.ct.gov/
Filing Fee: $40b. 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.ct.gov/
Filing Fee: $25To 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 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: $0To 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: $0Notes: 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.
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.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: $50Notes: The above must be submitted prior to the commencement of solicitation.
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.
If gross receipts over $200,000, provide complete audit.
