1.
To Incorporate in Montana
Submit Articles of Incorporation to:
| Secretary of State |
| PO Box 202802 |
| Helena, MT 59620-2802 |
| |
| Information: (406) 444-3665 |
| Fax: (406) 444-3976 |
| Web Site: sos.mt.gov |
| Filing Fee: $20 ($40
for expedited – 24hr – processing) |
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 Montana Corporation License Tax Exemption
To obtain exemption, charitable organizations exempt from federal income taxes should submit copies of the organization's Articles of Incorporation, Bylaws, the latest financial statements and a certified copy of the IRS Determination Letter to:
| Department of Revenue |
| PO Box 8021 |
| Helena, MT 59604 |
| |
| Information: (406) 444-6900 |
| Fax: (406) 444-0629 |
| Web Site: mt.gov/revenue |
4. To Obtain Montana Sales Tax Exemption
Montana does not have a state sales tax.
5. To Register with the Montana Attorney General
Montana does not require charities to register for fundraising purposes. For more information, contact the Montana Attorney General at:
| Office of the Attorney General |
| Montana Department of Justice |
| P.O. Box 201401 |
| Helena, MT 59620-1401 |
| |
| Information: (406) 444-2026 |
| Web Site: doj.state.mt.us |
|
