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Utah

Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Utah Registration and Compliance

Welcome to the registration and compliance page for Utah nonprofit organizations. Below you will find information on initial filings required to form a new nonprofit organization in Utah, 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 Utah. To navigate to one of these sections, click on the appropriate link on the left of this page.

Our firm is also pleased to provide a complimentary compliance reminder service to remind you when your state and federal filings are coming due. To sign up for this service, click the “compliance reminder service” button to the left and complete our registration form.

Please feel free to call or email us if you have any registration, compliance or other legal needs or questions regarding your nonprofit organization. If you are forming a new organization, you may also be interested in the following additional resources:

Initial Filings for Utah Nonprofit Organizations

1. To Incorporate in Utah

Submit type written or computer generated Articles of Incorporation to:

Utah Department of Commerce
Division of Corporations
PO Box 146705
Salt Lake City, UT 84114-6705

Information: (801) 530-4849
Fax: (801) 530-6438
Web Site: corporations.utah.gov
Filing Fee: $30

Note: Some organizations are eligible to file online. Refer to the One Stop Online Business Registration Website for details.

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

a. Submit Form 1023 (501(c)(3) organizations) or 1024 (other 501(c) organizations), 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
Form 1023 Filing Fee: $850 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $850 ($400 if annual receipts will average not more than $10,000 in the first 4 years)

Note: Certain 501(c)(3) organizations, including those with gross revenues at or below $50,000 annually, may qualify to file the online Form 1023-EZ, Streamlined Application for Recognition of Exemption. For more information and to determine if you are eligible for this form, refer to our Form 1023-EZ FAQ.

b. 501(c)(4) organizations formed after July 8, 2016 must file Form 8976, Notice of Intent to Operate Under Section 501(c)(4), electronically within 60 days of formation:

Web Site: services.irs.gov/datamart/login.do
Filing Fee: $50 (This fee must be paid through the pay.gov website)

Notes: This filing must be completed by all 501(c)(4) organizations - including "self-declaring" organizations that do not file IRS Form 1024.
For more information about this filing, refer to the IRS website.

3. To Obtain Utah Franchise and Income Tax Exemptions

Federally exempt 501(c)(3) organizations must apply for Utah Franchise & Income Tax exemptions by submitting a Registration for Exemption (Form TC-161).

Utah State Tax Commission
Technical Research Unit
210 N 1950 West
Salt Lake City, UT 84134

Information: (801) 297-2200
Web Site: www.tax.utah.gov

4. To Obtain Utah Sales Tax Exemption

Federally exempt 501(c)(3) organizations must obtain an "N" number (sales tax exemption number) from the Utah State Tax Commission by submitting Form TC-160 along with a copy of the IRS determination letter to:

Utah State Tax Commission
Technical Research Unit 210 N 1950 West
Salt Lake City, UT 84134-3212

Information: (801) 297-2200
Web Site: www.tax.utah.gov

5. To Obtain a Charitable Organization Permit

In order to solicit contributions in Utah, a 501(c)(3) organization must register with the Department of Commerce, Division of Consumer Protection by submitting the Charitable Organization Permit Application Form along with Articles of Incorporation, Bylaws, IRS 501(c)(3) determination letter, copies of contracts with any fund raisers, and a copy of the most recent IRS Form 990 or annual financial report to:

Utah Department of Commerce
Division of Consumer Protection
160 East 300 South
SM Box 146704
Salt Lake City, UT 84114-6704

Phone: (801) 530-6601
Fax: (801) 530-6001
Web Site: consumerprotection.utah.gov
Filing Fee: $100

Notes: The Charitable Organization Permit Application may also be filed online.

The Unified Registration Statement form (with the requisite supplement from the Division of Consumer Protection) may be filed in place of the Charitable Organization Permit Application Form. (www.multistatefiling.org)


Annual Filings for Utah Nonprofit Organizations

1. Internal Revenue Service

Form: Annual Return Form 990
Due Date: 4 ½ months after end of fiscal year

Internal Revenue Service
Ogden, UT 84201-0027

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $0

Public Charities: Refer to the IRS website to determine which form to file (Form 990, Form 990-EZ or Form 990-N).

Private Foundations: Submit Form 990PF, regardless of revenues.

2. Utah Department of Commerce

a. Form: Charitable Organization Permit Application Form (Renewal)
Due Date: The earlier of January 1, April 1, July 1, or October 1 following the completion of 12 months after the date of its initial issuance, and then annually on that date.

Utah Department of Commerce

Division of Consumer Protection
160 East 300 South
SM Box 146704
Salt Lake City, UT 84114-6704

Phone: (801) 530-6601
Fax: (801) 530-6001
Web Site: www.commerce.utah.gov
Filing Fee: $100

Note: The Unified Registration Statement form (with the requisite supplement from the Division of Consumer Protection) may be filed in place of the Charitable Organization Permit Application Form. www.multistatefiling.org

b. Form: Annual Report
Due Date: Annually on the date of incorporation

Utah Department of Commerce
Division of Corporations
PO Box 146705
Salt Lake City, UT 84114-6705

Information: (801) 530-4849
Fax: (801) 530-6438
Web Site: www.commerce.utah.gov
Filing Fee: $10

Note: The annual report may also be filed online at: secure.utah.gov/abr/abr


Utah Employment Filings

If the organization will have employees, the following filing is required:

To Register with the Tax Commission and Department of Workforce Services

Apply for an employer account for withholding and unemployment insurance taxes by completing the OneStop Online Business Registration.

Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134

Phone: 801-297-2200
Fax: 801-297-3573
Web Site: tax.utah.gov/business

Utah Department of Workforce Services
140 East 300 South 3rd Floor
P.O. Box 45288
Salt Lake City, Utah 84145-0288

Phone: 801-526-9235
Web Site: jobs.utah.gov/ui/employer/EmployerHome.aspx

Notes: Registration for a withholding account may also be completed in paper form by completing and filing the Utah State Business and Tax Registration (Form TC-69) at the Tax Commission's address above or by fax.

For more information regarding withholding taxes, refer to the Tax Commission's Withholding Tax Guide and Withholding Tax Frequently Asked Questions.

For more information regarding unemployment insurance, refer to the Department of Workforce Development's Employer Frequently Asked Questions.

Important note about unemployment insurance: Many states allow nonprofit organizations to fund unemployment insurance benefits on a reimbursable basis. This method of funding unemployment insurance may require additional filings not listed here. Furthermore, electing this method may require the organization to register and file in paper format. Organizations contemplating this method of funding their unemployment insurance obligations should check with the appropriate state office administering the unemployment insurance in that state.

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