1.
To Incorporate in Delaware
Submit Articles of Incorporation to:
| Department of State |
| Division of Corporations |
| PO Box 898 |
| Dover, DE 19903 |
| |
| Information: (302) 739-3073 x2 |
| Fax: (302) 739-3812 |
| Web site: www.state.de.us |
| Filing Fee: $89 |
| |
| Note: |
Certified copies may be obtained for $30 each, same day |
| |
service for an additional $100, and 24-hour service for an additional $50. |
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. Delaware Corporate Income Taxes
Organizations granted exemption by the IRS as a nonprofit organization under Section 501(c) are automatically exempt from Corporate Income Taxes and need not apply for exemption. A complete listing of qualified nonprofit organizations exempt from Corporate Income Taxes can be found in Section 1902(b)(6) of Title 30 of the Delaware Code. This can be found on-line at: www.delcode.state.de.us
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