Starting A Nonprofit Organization in Indiana
Welcome to the registration and compliance page for Indiana nonprofit organizations. Below you will find information on initial filings required when starting a nonprofit organization in Indiana, annual filing requirements for existing organizations, and employment filings for nonprofits with employees. This page also contains a link to the relevant nonprofit statute for the State of Indiana.
Starting a Nonprofit Organization in Indiana: Initial Filings
1. To Incorporate in Indiana
Submit 2 sets of Articles of Incorporation (original plus a copy) to:
Secretary of State
Corporations Division
302 W. Washington Street, Rm. E018
Indianapolis, IN 46204
Information: (317) 232-6576
Fax: (317) 233-3387
Web Site: www.in.gov/sos
Filing Fee: $30
Note: The Articles of Incorporation may be filed online: https://inbiz.in.gov/start-business/.
3. To Obtain Indiana Income Tax Exemption
The Corporate Income Tax in Indiana was repealed in January, 2003.
4. To Obtain Indiana Sales Tax Exemption
To obtain sales tax exemption the organization must submit Form NP-20A along with a copy of the IRS determination letter to:
Indiana Department of Revenue
Tax Administration
PO Box 7206
Indianapolis, IN 46207-7206
Information: (317) 232-0129
Web Site: www.in.gov/dor
Note: Once sales tax exemption has been granted by the DOR, the organization must supply each vendor with a sales tax exemption certificate, Form ST-105.
Annual Filings for Indiana Nonprofit Organizations
1. Indiana Department of Revenue
Form: NP-20 (Annual Report)
Due Date: 4 ½ months after end of fiscal year
Indiana Department of Revenue
Tax Administration
PO Box 7147
Indianapolis, IN 46207-7147
Phone: (317) 232-0129
Web Site: www.in.gov/dor
Filing Fee: $0
Note: A copy of the IRS Form 990 must be submitted with the NP-20.
3. Indiana Secretary of State
Form: Annual Report
Due Date: Every two years during the anniversary month in which the date of incorporation occurs
Indiana Secretary of State
302 W. Washington Street, Room E-018
Indianapolis, IN 46204
Information: (317) 232-6576
Fax: (317) 233-3387
Web Site: www.in.gov/sos/
Filing Fee: $10
Notes: This report may be filed by mail or online at: https://inbiz.in.gov/BOS/BusinssEntity/Filing
Effective July 1, 2016, nonprofit businesses will change from an annual reporting cycle to a biennial (every two years) reporting cycle.
Indiana Employment Filings
If the organization will have employees, the following filings are required:
1. To Register with the Indiana Department of Revenue
Complete the online registration for an employer withholding account.
Indiana Department of Revenue
Tax Administration Processing
PO Box 6197
Indianapolis, IN 46206-6197
Information: (317) 233-4016
Web Site: www.in.gov/dor/3988.htm
Note: This registration may also be completed in paper form by completing and filing Form BT-1 with the Department of Revenue at the address above.
For more information, refer to the Department of Revenue's frequently asked questions about withholding tax.
2. To Register with the Indiana Department of Workforce Development
Complete the employer registration online using their Uplink Employer Self Service program to obtain an unemployment insurance account.
Indiana Department of Workforce Development
10 N. Senate Ave., Room SE 005
Indianapolis, IN 46204-2277
Information: (800) 437-9136
Web Site: www.in.gov/dwd/2614.htm
Notes: This registration may also be completed in paper form by completing and filing the Report to Determine Status with the Department of Workforce Development at the address above.
For more information, refer to the Department of Workforce Development's Employer Handbook.
Click here for Indiana state statute information.