1.
To Incorporate in the District of Columbia
Submit two original signed sets of Articles of Incorporation to:
Department of Consumer and Regulatory Affairs |
| 941 North Capitol Street, N.E. |
| Washington, D.C. 20002 |
| |
| Information: (202) 442-4432 |
| Web Site:www.brc.dc.gov |
| Filing Fee: $70 |
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| Notes: |
Certified copies are $35 per document. |
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For a District of Columbia nonprofit planning guide please refer to the following website: brc.dc.gov/nonprofit/nonprofit.asp |
2. To Obtain District of Columbia Tax Exemptions
a. Submit form FR-500 to:
Office of Tax and Revenue |
| 941 North Capitol Street, N.E. |
| Washington, D.C. 20002 |
| |
| Information: (202) 727-4829 |
| Web Site:cfo.dc.gov |
| Filing Fee: $0 |
| |
| Notes: |
This application can be filled out on-line at: |
| |
www.taxpayerservicecenter.com/FR500_Instructions.jsp |
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Nonprofit organizations subject to tax on unrelated business income, are required to file a Form D-20, Corporation Franchise Tax return. |
b. While filing for 501(c)(3) tax-exempt status, submit Form 164 along with Articles of Incorporation and IRS determination letter (if available) to:
| Office of Tax & Revenue |
| PO Box 556 |
| Washington, D.C. 20044-0556 |
| |
| Information: (202) 442-6586 |
| Fax: (202) 442-6882 |
| Web Site: cfo.dc.gov |
| Filing Fee: $0 |
3. To Register to Conduct Charitable Solicitations
Submit a Basic Business License Application to:
| Bank of America |
| Attention: DC Government Wholesale |
| Lockbox #91360 , Mail Code MD4-301-18-04 |
| 18th Floor, 225 North Calvert Street |
| Baltimore, MD 21202 |
| |
| Information: (202) 442-4311 (Dept. of Consumer & Regulatory Affairs) |
| Web site: www.dcra.dc.gov |
| Filing Fee: $253 |
4. 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) |
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