1.
To Incorporate in Kentucky
a. Submit Articles of Incorporation and 2 copies to:
| Secretary of State |
| PO Box 718 |
| Frankfort, KY 40602-0718 |
| |
| Information: (502) 564-2848 |
| Web Site: sos.ky.gov/business |
| Filing Fee: $8 |
b.
File one file-stamped copy with the county clerk of the county in which the organization's registered office is located.
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 41012-0192 |
| |
| 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) |
3. To Register with the Kentucky Department of Revenue
Submit Form 10A100-I to:
| Kentucky Department of Revenue |
| PO Box 299, Station 20 |
| Frankfort, KY
40602-0718 |
| |
| Information: (502) 564-3306 |
| Fax: (502) 227-0772 |
| Web Site: revenue.ky.gov/business |
| Filing Fee: $0 |
4. To Obtain Kentucky Corporate Income Tax Exemption
Federally tax-exempt charities are also exempt from Kentucky Corporate Income Taxes. For more information contact the Kentucky Department of Revenue at:
| Kentucky Department of Revenue |
| 200 Fair Oaks Lane |
| Frankfort, KY 40602 |
| |
| Information: (502) 564-4581 |
| Web Site: revenue.ky.gov |
5. To Obtain Kentucky Sales Tax Exemption
501(c)(3) organizations may obtain exemption from sales taxes on purchases of tangible personal property or services to be used within the exempt functions of the organization by submitting form 51A125 along with a copy of the IRS Determination Letter and Articles of Incorporation to:
| Sales and Use Tax Section |
| Revenue Cabinet |
| PO Box 1274 |
| Frankfort, KY 40602-1274 |
| |
| Information: (502) 564-3306 |
| Web Site: revenue.ky.gov/business |
| Filing Fee: $0 |
6. To Register with the Kentucky Attorney General
Before soliciting in Kentucky, nonprofit organizations must submit a copy of their IRS Form 990 to the Attorney General. If the organization is newly formed and has not yet filed a Form 990, then it must file a notice of intent to solicit with the Attorney General's office. Contact the Attorney General's office with any questions.
| Office of the Attorney General |
| The Capitol, Suite 118 |
| 700 Capitol Ave. |
| Frankfort, KY 40601-3449 |
| |
| Information: (502) 696-5300 |
| Fax: (502) 564-2894 |
| Web Site: ag.ky.gov |
|
