1.
To Incorporate in Nebraska
Submit Articles of Incorporation along with an exact or conformed copy to:
| Secretary of State |
| Room 1305 State Capitol |
| PO Box 94608 |
| Lincoln, NE 68509 |
| |
| Information: (402) 471-4079 |
| Web Site: www.sos.state.ne.us |
| Filing Fee: $10 (plus $5 per page) |
| |
| Note: |
There is no prescribed form for the articles of incorporation. Refer |
| |
to the Nonprofit Statute for requirements. |
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 Obtain Nebraska Sales Tax Exemption
In general, nonprofit organizations are not exempt from paying sales tax on purchases made as a consumer. Consult the publication “The Nebraska Taxation of Nonprofit Organizations” for a list of specific exemptions. Purchases made for resale are exempted, but must be accompanied by Form 13 .
Nonprofit organizations are also not exempt from collecting sales tax on sales made by the organization. Refer to “The Nebraska Taxation of Nonprofit Organizations” for the few exceptions.
Questions can be directed to:
| Nebraska State Office Building |
| 301 Centennial Mall South |
| PO Box 94818 |
| Lincoln, NE 68509-4818 |
| |
| Information: (402) 471-5729 |
| Web Site: www.revenue.ne.gov |
4. To Obtain Nebraska Income Tax Exemption
Nonprofit organizations exempt from federal income taxes are automatically exempt from Nebraska income taxes. If the organization has unrelated business income, then it must file either Form 1120N, or Form 1041N (trusts). |
