1. To Incorporate in New Mexico

a. Check the name availability in New Mexico with the Public Regulation Commission's Corporation Bureau and then submit the Articles of Incorporation (Form DNP) with one duplicate copy and a signed statement by the registered agent to:

b. Within 30 days of the date on which the Commission issues a Certificate of Incorporation, the organization must file an Initial Report. Submit this report to:

2. To Obtain 501(c)(3) Tax-Exempt Status

Submit Form 1023, Application for Recognition of Exemption to:

3. To Register with the New Mexico Tax and Revenue Department

Tax exempt organizations with no tax liabilities are not required to register. However, they may wish to do so in order to obtain Nontaxable Transaction Certificates which are used to claim exemption from the Gross Receipts Tax when purchasing tangibles or services. To register, submit form ACD-31015 to:

4. To Corporate Income and Franchise Tax Exemptions

Federally exempt 501(c) organizations are automatically exempt from corporate income and franchise taxes and need not apply for exemption. If the organization has unrelated business income, then it must file the corporate income return and pay the appropriate tax on the unrelated income. For more information, refer to the New Mexico Revenue Department's publication, FYI-350.

5. To Obtain Gross Receipts Tax Exemption

Generally, Gross Receipts Tax is not due on nonprofit income such as donations, dues & registration fees and fundraisers. Gross Receipts Tax is due on income from unrelated trade or business. In addition, an organization must present Nontaxable Transaction Certificates to claim exemption from the Gross Receipts Tax when purchasing tangibles or services. Once an organization is registered with the New Mexico Tax and Revenue Department, it may apply for Nontaxable Transaction Certificates by submitting form CRS-1 to:

6. To Register with the Attorney General to Solicit Funds

Before soliciting funds in New Mexico or within 30 days of filing IRS Form 1023 or Form 1024 (whichever comes first), submit the registration form along with a copy of the IRS Determination letter, a copy of the IRS 1023 application, a copy of the Articles of Incorporation and the Bylaws, and a copy of the most recent IRS Form 990 (if org. has completed 1 full year of operation and revenues in excess of $25,000) or Attorney General Report Form (if org. has completed 1 full year of operation and revenues less than $25,000) to: