1.
To Incorporate in New Jersey
Submit the Public Records Filing for New Business Entity (typed or machine printed) to:
| New Jersey Dept. of the Treasury |
| Division of Revenue/Corporate Filing Unit |
| PO Box 308 |
| Trenton, NJ 08625-0308 |
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| Information: (609) 292-9292 |
| Fax: (609) 984-6849 |
| Web Site: www.state.nj.us/njbgs |
| Filing Fee: $75 |
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| Note: |
Expedited service (8.5 business hours) and same day service |
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are available for an additional fee of $15 and $50 respectively. These services may be requested either over-the-counter at 225 W. State Street, 3 rd Floor, Trenton, NJ 08608-1001 or via facsimile at (609) 984-6851. |
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 New Jersey Income Tax Exemption
Submit Bylaws, Certificate of Incorporation, and an affidavit, signed by an officer of the corporation, indicating that the corporation is:
- a nonprofit corporation that is not operated to make a profit,
- organized without capital stock,
- incorporated under the provisions of Titles 15, 15A, 16, or 17 of the Revised Statutes of New Jersey or under the laws of another state, and
- not conducted for the pecuniary profit or benefit of any private shareholder or individual
to:
| Regulatory Services Branch |
| New Jersey Division of Taxation |
| PO Box 269 |
| Trenton, NJ 08695 |
| |
| Information: (609) 292-5994 |
| Web Site: www.state.nj.us |
| Filing Fee: $0 |
4. To Obtain New Jersey Sales and Use
Tax Exemption
Submit Form REG-1E (Application for ST-5 Exempt Organization Certificate) along with Bylaws, Certificate of Incorporation, and IRS 501(c)(3) determination letter to:
| New Jersey Division of Taxation |
| Regulatory Services Branch |
| PO Box 269 |
| Trenton, NJ 08695-0269 |
| |
| Information: (609) 292-5994 |
| Web Site: www.state.nj.us |
| Filing Fee: $0 |
5. To Register with the New Jersey Attorney General
Upon receiving 501(c)(3) status and before soliciting funds in New Jersey, submit Form CRI-1501 (if funds raised > $25,000 in last fiscal year or organization contracted with a professional fundraiser) or Form CRI-200 (if funds raised < $25,000 or the organization is a bona fide veteran's group) along with Bylaws, Articles of Incorporation, IRS 501(c)(3) determination letter, and most recently filed IRS Form 990 to:
| New Jersey Division of Consumer Affairs |
| Charities Registration
& Investigation Section |
| PO Box 45021 |
| Newark, NJ 07101 |
| |
| Information: (973) 504-6215 |
| Web Site: www.state.nj.us |
| Filing Fee: $0-250 (depending on gross contributions) |
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| Notes: |
a. Religious organizations and schools that file their curricula |
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with the Department of Education are exempt from this filing. |
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|
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b. The Unified Registration Statement form may be filed in place of the Charitable Organization Registration Form. |
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(www.multistatefiling.org) |
6. To Register newly hired Employees
All newly hired employees or those returning to payroll after a lapse in employment and who work in New Jersey must be reported to the New Hire Operations Center within 15-20 days of the employee's first day on the job (depending upon filing method) by submitting the New Hire Reporting Form to:
| New Jersey New Hire Operation Center |
| PO Box 4654 |
| Trenton, NJ 08650-4654 |
| |
| Information: 877-NJ-HIRES |
| Fax: 800-304-4901 |
| Web Site: www.nj-newhire.com |
| Filing Fee: $0 |
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