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)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.
