Starting A Nonprofit Organization in Arkansas

Welcome to the registration and compliance page for Arkansas nonprofit organizations. Below you will find information on initial filings required when starting a nonprofit organization in Arkansas, 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 Arkansas.

NONPROFIT FORMATION

Starting a Nonprofit Organization in Arkansas: Initial Filings

1. To Incorporate in Arkansas

Submit Articles of Incorporation to:

Arkansas Secretary of State
Business and Commercial Services
1401 West Capitol Avenue, Suite 250
Victory Building
Little Rock, AR 72201

Information: (888) 233-0325
Web Site: www.sos.arkansas.gov/corp_ucc.html
Filing Fee: $50

Note: The Articles of Incorporation may be filed online .

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

a. Submit Form 1023 (501(c)(3) organizations) or Form 1024 (for other 501(c) organizations) electronically at Pay.gov.

Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Form 1023 Filing Fee: $600 ($275 for IRS Form 1023-EZ)
Form 1024 Filing Fee: $600

Notes: As of January 31, 2020, the IRS requires that Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, be completed and submitted online through Pay.gov. Applicants must have a Pay.gov account and payment of the user fee must be made electronically. There is a 90-day grace period during which the IRS will continue to accept paper versions of Form 1023. Learn more about IRS Form 1023.

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-A. For more information about this filing, refer to the IRS website.

3. To Obtain Arkansas Corporate Income Tax Exemption

Submit a copy of the IRS Determination Letter, a copy of pages 1 and 2 of the IRS Form 1023 (or 1024) and a statement declaring Arkansas Code Exemption (Arkansas Code Annotated 26-51-303) to:

Arkansas Dept. of Finance & Admin.
Corporation Income Tax Section
PO Box 919
Little Rock, AR 72203-0919

Information: (501) 682-4775
Fax: (501) 682-7114
Web Site: www.state.ar.us/dfa/

Note: If the organization has not yet obtained tax-exempt status from the IRS, it may still apply for Income Tax Exemption in Arkansas by submitting a copy of its Articles of Incorporation, Bylaws and Form AR1023CT to the above address. Forms may be found online at https://www.dfa.arkansas.gov/income-tax/corporation/corporation-forms/.

4. To Register for Arkansas Sales Taxes

In general, nonprofit organizations are not exempt from sales taxes on purchases made in Arkansas.

Nonprofit organizations must also collect sales tax on sales of tangible personal property. To do so, they must complete the Combined Business Tax Registration and submit it to:

Arkansas Combined Registration
PO Box 8123
Little Rock, AR 72203-8123

Information: (501) 682-1895
Fax: (501) 682-7904
Web Site: https://www.dfa.arkansas.gov/excise-tax/sales-and-use-tax/

5. To Register with the Arkansas Secretary of State for Charitable Solicitations

Before soliciting in Arkansas, nonprofit organizations must submit the Charitable Organization Registration Form (CR-01) along with a copy of the IRS Determination Letter, Articles of Incorporation, and financial disclosure forms by email to charities@sos.arkansas.gov.

Information: (501) 683-0094
Web Site: https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/charitable-entities
Filing Fee: None

Note: Certain nonprofit organizations, such as religious organizations, accredited educational institutions, political organizations, governmental organizations, nonprofit hospitals, and those receiving less than $25,000 in contributions per calendar year, are exempt from this filing but must submit an exempt organization verification form (EX-01) along with a copy of the IRS Determination Letter and Articles of Incorporation by email to the above address.

ANNUAL COMPLIANCE

Annual Filings for Arkansas 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.

Note: Effective for tax years that end July 31, 2020 and later, exempt organizations must now file their annual returns electronically, using an approved IRS 990 e-File provider. Note that some transitional relief is available to 990-EZ filers. In addition, some exceptions apply including when the organization is changing its name, filing a shortened period return due to a change in fiscal year, or has an exemption application pending. Refer to the Form 990 instructions for information on these and other exceptions. To learn more about this electronic filing requirement, read the IRS announcement. For a list of approved IRS 990 e-File providers, refer to the IRS' Modernized e-file Providers list.

2. Arkansas Secretary of State

Form: Annual Financial Report
Due Date: 180 days after end of fiscal year

Nonprofit organizations must submit the Annual Financial Reporting Form (CR-03) along with a copy of the most recently filed IRS Form 990, an audit report if gross revenues exceeded $500,000 in the fiscal year, and disclosure of new or updated relationships or contracts with fund-raising counsel, paid solicitors, or commercial co-venturers, by email to charities@sos.arkansas.gov.

Information: (501) 683-0094
Web Site: https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/charitable-entities

Note: The Secretary of State may grant an extension of time to file, not to exceed 6 months, upon a showing of good cause sent to the email address above.

3. Arkansas Secretary of State

Form: Annual Report
Due Date: August 1st

Arkansas Secretary of State
1401 W. Capitol, Suite 250
Little Rock, AR 72201

Information: (501)682-3409
Web Site: https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities

Note: This filing may also be filed online at the website above.

EMPLOYMENT FILINGS

Arkansas Employment Filings

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

1. To Register with the Arkansas Department of Finance and Administration

Complete the New Business Registration online for an employer withholding account.

Arkansas Department of Finance and Administration
PO Box 8123
Little Rock, AR 72203-8123

Registration: (501) 682-1895
Information: (501) 682-2212
Web Site: www.dfa.arkansas.gov/offices/incomeTax/withholding/Pages/default.aspx

Note: This registration may also be completed in paper form by completing and filing the Combined Business Tax Registration Form (Form AR-1R) at the address above.

2. To Register with Arkansas Department of Workforce Services

Complete the employer registration online to apply for a new Employer Account Number.

Arkansas Department of Workforce Services
PO Box 8007
Little Rock, AR 72203-8006

Information: (501) 682-3798
Web Site: www.dws.arkansas.gov/employers/

Notes: This registration may also be completed in paper form by completing and filing the Status Report at the address above.

For more information, refer to the Department of Workforce Service's Employer Handbook .

STATE STATUTES

Click here for Arkansas state statute information.

ARKANSAS