Starting A Nonprofit Organization in Alabama
Welcome to the registration and compliance page for Alabama nonprofit organizations. Below you will find information on initial filings required when starting a nonprofit organization in Alabama, 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 Alabama.
STARTING A NONPROFIT ORGANIZATION IN ALABAMA: INITIAL FILINGS
1. To Incorporate in Alabama
File Articles of Incorporation and 2 copies with the office of the Judge of Probate in the county where the corporation's registered office is located. For assistance, contact the Secretary of State's office at:Secretary of State
RSA Union Building
100 North Union Street
Montgomery, AL 36130
Information: (334) 242-5324
Web Site: www.sos.state.al.us/
Filing Fee: $100 plus Probate Judge fee
3. To Obtain Alabama Corporate Income Tax Exemption
Charitable organizations exempt from federal income taxes are automatically exempt from corporate income taxes in Alabama.
4. To Obtain Alabama Sales and Use Tax Exemptions
Charitable organizations are not exempt from sales and use taxes in Alabama. For more information on sales and use taxes, contact the Department of Revenue at:
Alabama Department of Revenue
50 North Ripley Street
PO Box 1274
Montgomerey, AL 36104
Information: (334) 242-1490
Web Site: www.ador.state.al.us/salestax/index.html
5. To Register with the Alabama Attorney General
Submit registration form AAG-Charity Form 1 along with a copy of the organization's bylaws, Articles of Incorporation, charitable organizational charter, and IRS Determination Letter to:
Office of the Attorney General
Consumer Protection
Attn: Charitable Organization Registration
PO Box 300152
Montgomery, AL 36130
Information: (334) 242-7335
Web Site: www.ago.state.al.us/
Filing Fee: $25
Notes: Educational institutions, religious organizations, and political organizations are exempt from registration. Refer to the consumer charities section
of the Attorney General's website for more information.
Any charitable organization that receives less than $25,000 in contributions during the fiscal year is exempt from registration, provided that all
fundraising functions are carried out by volunteers.
Alabama also accepts the Unified Registration Statement in lieu of AAG-Charity Form 1.
ANNUAL FILINGS FOR ALABAMA NONPROFIT ORGANIZATIONS
1. Alabama Attorney General
Form: Annual Report
Due Date: Within 90 days after end of fiscal year
Office of the Alabama Attorney General
Consumer Protection
Attn: Charitable Organization Registration
PO Box 300152
Montgomery, AL 36130
Information: (334) 242-7335
Web Site: www.ago.state.al.us
Filing Fee: $25
Note: IRS Form 990 or a financial report as prescribed by the Attorney General must be enclosed with the annual report.
ALABAMA EMPLOYMENT FILINGS
If the organization will have employees, the following filings are required:
1. To Register with the Alabama Department of Revenue
Complete the online Combined Registration Application.
Alabama Department of Revenue
Central Registration Unit
PO Box 327100
Montgomery, AL 36132-7100
Information: (334) 242-1584
Web Site: revenue.alabama.gov/
Note: You may also complete the Combined Registration Application in paper form and mail it to the above address.
2. To Register with the Alabama Department of Labor
File Form SR-2 to determine liability for unemployment insurance taxes and apply for an employer account number.
Alabama Department of Labor
Unemployment Compensation Division
649 Monroe Street
Montgomery, AL 36131
Information: (334) 242-8830
Web Site: http://www.labor.alabama.gov/
Note: For information regarding possible exemption for 501(c)(3) organizations, refer to the Department of Labor's Employer FAQs.
Click here for Alabama state statute information.