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State-By-State Initial Compliance - Rhode Island

Initial Filings for Rhode Island Nonprofit Organizations

For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.

  1. To Incorporate in Rhode Island

    Submit Articles of Incorporation (Form 200) to:

    Office of the Secretary of State
    Corporations Division
    148 W. River Street
    Providence, RI 02904-2615
    Information: (401) 222-3040
    Fax: (401) 222-1309
    Web Site: www.sec.state.ri.us/corps
    Filing Fee: $35
  2. To Obtain 501(c)(3) Tax-Exempt Status

    Submit Form 1023, Application for Recognition of Exemption to:

    Note new address:
    Internal Revenue Service
    P.O. Box 12192
    Covington, KY 41012-0192
    Information: (800) 829-1040
    Forms: (800) 829-3676
    Web Site: www.irs.gov/charities
    Filing Fee: $850 ($400 if revenues less than $10,000/year)

    For more information on filing fees, see the IRS website.
  3. To Obtain Rhode Island Income Tax and Sales & Use Tax Exemptions

    Submit Application for Certificate of Exemption along with a copy of the bylaws, articles of incorporation, EIN letter and 501(c)(3) Determination Letter from the IRS to:

    Rhode Island Department of Revenue
    Division of Taxation, Field Audit Section
    One Capitol Hill
    Providence, RI 02908
    Information: (401) 574-8935
    Web Site: www.tax.state.ri.us
    Filing Fee: $25
    Note: Income tax exemption is automatic for organizations that have received their 501(c)(3) status from the IRS and file IRS Form 990 or 990EZ.
  4. To Register with the Rhode Island Attorney General

    Note: Registration is only required for charitable trusts. Those organizations should submit the Attorney General's registration form to:

    Department of the Attorney General
    150 South Main Street
    Providence, RI 02903
    Information: (401) 274-4400
    Fax: (401) 222-1331
    Web Site: www.riag.state.ri.us
    Filing Fee: $50

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