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State-By-State Initial Compliance - Kentucky

Initial Filings for Kentucky Nonprofit Organizations

For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.

To view annual filing requirements for Kentucky nonprofit organizations, refer to our annual filings page:www.hurwitassociates.com/l_s_annual_ky.php.

  1. To Incorporate in Kentucky

    Submit Articles of Incorporation to:

    Secretary of State
    PO Box 718
    Frankfort, KY 40602-0718
    Information: (502) 564-3490
    Web Site: sos.ky.gov
    Filing Fee: $8
    Note: The Articles of Incorporation may be filed online through the One Stop Business Portal.
  2. To 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: $850 ($400 if revenues less than $10,000/year)

    For more information on filing fees, see the IRS website.
  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 40602-0299
    Information: (502) 564-3306
    Fax: (502) 227-0772
    Web Site: revenue.ky.gov/business
    Filing Fee: $0
    Note: This registration may also be completed online by completing the Online Business Registration.
  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) 564-8139
    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
    Department of Revenue
    PO Box 1274
    Frankfort, KY 40602-1274
    Information: (502) 564-5170
    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
    1024 Capital Center Drive, Suite 200
    Frankfort, KY 40601
    Attn: Charitable Registration
    Information: (502) 696-5300
    Fax: (502) 564-2894
    Web Site: ag.ky.gov/
    Filing Fee: $0

Kentucky Employment Filings

If the organization will have employees, the following filings are also required:

  1. To Register with the Kentucky Department of Taxation

    If the organization has not already completed the registration in step #3 above, complete the Online Business Registration for an employer withholding account.

    Kentucky Department of Revenue
    PO Box 299, Station 20
    Frankfort, KY 40602-0299
    Information: (502) 564-3306
    Fax: (502) 227-0772
    Web Site: revenue.ky.gov/wht/
    Notes: This registration may also be completed in paper form by completing and filing Form 10A100-I.
    For more information, refer to the publication Withholding Instructions for Employers.

    If the organization has already completed registration in step #3 above but is now making a change to its registration (e.g. hiring employees for the first time), it will need to make those changes by filing an Update or Cancellation of Kentucky Tax Account (Form 10A104).

  2. To Register with the Kentucky Office of Employment & Training

    Nonprofit organizations must register by filing the paper form UI-1S. This form can only be obtained by contacting the Office of Employment & Training at the number below.

    Kentucky Office of Employment & Training
    275 East Main Street 2nd Floor
    Frankfort, Kentucky 40601
    Information: (502) 564-2272
    Web Site: kewes.ky.gov/
    Notes: For more information, refer to the Office of Employment & Training's UI Tax Information web page and Employer Guide.

Important note about unemployment insurance: Many states allow nonprofit organizations to fund unemployment insurance benefits on a reimbursable basis. This method of funding unemployment insurance may require additional filings not listed here. Furthermore, electing this method may require the organization to register and file in paper format. Organizations contemplating this method of funding their unemployment insurance obligations should check with the appropriate state office administering the unemployment insurance in that state.

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