Nonprofit Law Resource Library
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.
To Incorporate in Indiana
Submit 2 sets of Articles of Incorporation (original plus a copy) to:
Secretary of State
Corporations Division
302 W. Washington Street, Rm. E018
Indianapolis, IN 46204 Information: (317) 232-6576
Fax: (317) 233-3387
Web Site: www.in.gov/sos
Filing Fee: $30To 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)Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
$ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
$ 3,000 for group exemption letters.
For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.To Obtain Indiana Income Tax Exemption
The Corporate Income Tax in Indiana was repealed in January, 2003.
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.
