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INDIANA LEGAL COUNSEL FOR PHILANTHROPY AND THE NONPROFIT SECTOR

INDIANA


INFORMATION AND RESOURCES ON NONPROFIT LAW & REGULATION
      NONPROFIT LAW LIBRARY     STATE-BY-STATE REGISTRATION & COMPLIANCE

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.

NONPROFIT FORMATION

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The Corporate Income Tax in Indiana was repealed in January, 2003.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 COMPLIANCE

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.

EMPLOYMENT FILINGS

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.

STATE STATUTES

Click here for Indiana state statute information.