Hurwit & Associates - Nonprofit Law - State-By-State - Initial Compliance - Indiana
State-By-State Initial Compliance - Indiana
 
 
Initial Filings for Indiana Nonprofit Organizations
 
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
 

1. To Incorporate in Indiana

Submit Articles of Incorporation and 1 copy to:

Secretary of State
Corporations Division
302 W. Washington St., Rm. E018
Indianapolis, IN 46204
 
Information: (317) 232-6576
Fax: (317) 233-3387
Web Site: www.in.gov/sos
Filing Fee: $30

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 Indiana Income Tax Exemption

The Corporate Income Tax in Indiana was repealed in January, 2003.

4. To Obtain Indiana Sales Tax Exemption

To obtain sales tax exemption the organization must submit Form NP-20A along with a copy of the IRS determination letter, Articles of Incorporation, and bylaws to:

Indiana Department of Revenue
Nonprofit Section, Room N203
100 North Senate Avenue

Indianapolis, IN 46204-2253

 
Information: (317) 232-2188
Web Site: www.in.gov/dor
 

Note: Once sales tax exemption has been granted by the DOR, the organization must supply each vendor with a sales tax exemption certificate, Form ST-105.

 
 
 
 
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