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Vermont

Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Vermont Registration and Compliance

Welcome to the registration and compliance page for Vermont nonprofit organizations. Below you will find information on initial filings required to form a new nonprofit organization in Vermont, 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 Vermont. 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 Vermont Nonprofit Organizations

1. To Incorporate in Vermont

Submit Articles of Incorporation (in duplicate) to:

Vermont Secretary of State
128 State Street
Montpelier, VT 05633-1104

SOS Corp. Div.: (802) 828-2386
Web Site: http://tax.vermont.gov/
Filing Fee: $125

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 Vermont Income Tax and Sales & Use Tax Exemptions

Income Tax Exemption - Federally tax-exempt organizations are also exempt from Vermont Corporate Income taxes.

Sales and Use Tax Exemption - Submit Form S-1, Vermont Application for Business Tax Account, with a copy of the IRS 501(c)(3) Determination Letter to:

Vermont Department of Taxes
PO Box 547
Montpelier, VT 05601-0547

Information: (802) 828-2551
Fax: (802) 828-5787
Web Site: http://tax.vermont.gov/
Filing Fee: $0


Annual Filings for Vermont Nonprofit Organizations

1. Vermont Secretary of State

Form: Biennial Report
Due Date: One year following incorporation and once every 2 years thereafter

Office of the Secretary of State
Corporations Division
128 State Street
Montpelier, VT 05633-1104

SOS Corp. Div.: (802) 828-2386
Web Site: www.sec.state.vt.us
Filing Fee: $20

Note: This filing must be completed online at: www.vtsosonline.com/online/content/HomePage

2. 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.

3. Vermont Office of the Attorney General

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

State of Vermont
Office of the Attorney General
109 State Street
Montpelier, VT 05609-1001

Information: (802) 828-3171
Web Site: www.state.vt.us/atg/
Filing Fee: $0

Note: This filing is only required for private foundations.


Vermont Employment Filings

If the organization will have employees, the following filings are required:

1. To Register with the Vermont Department of Taxes

Establish a business tax account by completing and filing Form BR-400 (formerly Form S-1).

Vermont Department of Taxes

Taxpayer Services Division
P.O. Box 547
Montpelier, VT 05601-0547

Information: (802) 828-2551, option #3
Web Site: tax.vermont.gov

Note: For more information, refer to the Vermont publication Witholding Instructions, Charts & Tables.

2. To Register with the Vermont Department of Labor

Establish an employer account online.

Vermont Department of Labor
5 Green Mountain Drive
P.O. Box 488
Montpelier,VT 05601-0488

Information: (800) 828-4000
Web Site: labor.vermont.gov/unemployment-insurance/#

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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