1.
To Incorporate in Maine
Submit Articles of Incorporation (Form MNPCA-6)
to:
| Secretary of State |
| Corporate Examining Section |
| 101 State House Station |
| Augusta, ME 04333-0101 |
| |
| Information: (207) 624-7740 |
| Web Site: www.maine.gov/sos
|
| Filing Fee: $20 |
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 Maine Income Tax and Sales
& Use Tax Exemptions
Submit the appropriate Sales and Use Tax
exemption form along with a statement of purposes of the organization
and a copy of the 501(c)(3) Determination Letter from the IRS to:
| State of Maine |
| Maine Revenue Services
|
| 24 State House Station
|
| Augusta, ME 04333-0024
|
| |
| Information: (207) 624-9693
|
| Fax: (207) 287-6628 |
| Web Site: www.state.me.us/revenue
|
| Filing Fee: $25 |
| |
| Notes: |
a. Each type of exempt
organization is required to file a |
| |
different application. See the following
web site to determine which form your organization must file.
(www.state.me.us/revenue/salesuse/exmptindex.html
) |
| |
|
| |
b. State income tax exemption is automatic
for organizations that have received their 501(c)(3) status
from the IRS. |
4. To Register with the Maine Attorney
General
Submit the Charitable Organization Registration
Form along with a copy of the 501(c)(3) Determination Letter from
the IRS to:
| State of Maine |
| Department of Professional
& Financial Regulation |
| Charitable Solicitations
|
| 35 State House Station
|
| Augusta, ME 04333-0035
|
| |
| Information: (207) 624-8624
|
| Fax: (207) 624-8637 |
| Web Site: www.state.me.us/pfr/olr/
|
| Filing Fee: $50 |
| |
| Notes: |
a. The Unified Registration Statement
form may be filed in |
| |
place of the Charitable Organization Registration Form. (www.multistatefiling.org) |
| |
|
| |
b. May not solicit contributions until the organization has been registered with the AG's office for 30 days. |
|
