1.
To Incorporate in Illinois
a.
Submit 2 sets of Articles of Incorporation (original plus a copy) to:
| Secretary of State |
| Department of Business Services |
| Corporations Division |
| 350 Howlett Building |
| Springfield, IL 62756 |
| |
| Information: (217) 782-6961 |
| Web Site:www.sos.state.il.us |
| Filing Fee: $50 |
b.
After receiving the Certificate of Incorporation and a stamped copy of the Articles of Incorporation from the Secretary of State, the organization must file them with the office of the Recorder of Deeds of the county in which the registered office of the corporation is located. This must be done within 15 days of receipt.
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 Illinois Income Tax Exemption
501(c) tax-exempt organizations are automatically exempt from Illinois income taxes and need not apply for exemption.
4. To Obtain Illinois Sales and Use
Tax Exemption
Submit a letter of request for exemption along with a copy of the Articles of Incorporation, Bylaws, IRS 501(c)(3) determination letter to:
| State of Illinois |
| Department of Revenue |
| Sales Tax Division |
| 101 West Jefferson |
| Springfield, IL 62708 |
| |
| Information: (800) 732-8866 |
| Web Site: www.revenue.state.il.us |
| Filing Fee: $0 |
5. To Register with the Attorney General
Submit Form CO-1 (Charitable Organization Registration Statement) along with the Articles of Incorporation, Bylaws, IRS Form 990 for the previous 3 years (if no federal forms were filed, then file Form AG990-IL for the previous 3 years, or if in existence for less than 1 year, file Form CO-2), lists of all officers and directors, and copies of all contracts with professional fundraisers to:
| Office of the Attorney General |
| Charitable Trusts Bureau |
| 100 West Randolph Street |
| 3 rd Floor |
| Chicago, IL 60601-3175 |
| |
| Information: (312) 814-2595 |
| Web Site: www.ag.state.il.us |
| Filing Fee: $15 |
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| Note: |
Religious organizations should also file Form CO-3 at the |
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time of registration to request exemption from future annual reports. |
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The Unified Registration Statement (URS) form may be filed in place of this application. This can be found at the following website: www.multistatefiling.org |
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