Starting A Nonprofit Organization in Connecticut

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

NONPROFIT FORMATION

Starting a Nonprofit Organization in Connecticut: Initial Filings

1. To Incorporate in Connecticut

a. Submit the Certificate of Incorporation for a Nonstock Corporation to:

Commercial Recording Division
Connecticut Secretary of the State
PO Box 150470
Hartford, CT 06115-0470

Information: (860) 509-6003
Forms: (860) 509-6079
Fax Request: (860) 509-6069
Web Site: www.sots.ct.gov/
Filing Fee: $50

Note: The Certificate of Incorporation can be completed online.

b. Within 30 days of holding the corporation's initial board meeting, submit the Organization and First Report to:

Commercial Recording Division
Connecticut Secretary of the State
PO Box 150470
Hartford, CT 06115-0470

Information: (860) 509-6003
Forms: (860) 509-6079
Fax Request: (860) 509-6069
Web Site: www.sots.ct.gov/
Filing Fee: $50

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 Connecticut Income Tax Exemption

Register with the Connecticut Department of Revenue Services and obtain Corporation Business Tax Exemption by submitting Form REG-1 (Business Taxes Registration Application) with a copy of the IRS determination letter to:

Department of Revenue Services
PO Box 2937
Hartford, CT 06104-2937

Information: (860) 297-5962
Forms: (860) 297-4753
Web Site: www.ct.gov/DRS/
Filing Fee: $0

Note: Registration can be completed online.

4. To Obtain Connecticut Sales and Use Tax Exemption

For each vendor with which the corporation does business, submit Form CERT-119, along with a copy of the IRS determination letter at the time of purchase.

Information: (860) 297-5962
Web Site: www.ct.gov/DRS/
Filing Fee: $0

Notes: For repeat purchases with a given vendor, CERT-119 may be filed as a "Blanket Certificate" with that vendor. Blanket Certificates are valid for three years.

An exempt organization must pay for its exempt purchases by a check drawn on its checking account or by a credit card issued in its name. Only purchases of $10 or less may be made with cash from the organization's funds.

Blanket Certificates may not be used for cash purchases. For cash purchases a new CERT-119 must be completed.

5. To Register with the Connecticut Attorney General

Submit initial Charitable Organization Registration Application and a copy of the most recently completed IRS Form 990, 990EZ or 990PF to:

Public Charities Unit
Department of Consumer Protection
165 Capitol Avenue
Hartford, CT 06106-1630

Information: (860) 713-6170
Web Site: www.ct.gov/ag
Filing Fee: $50

Notes: The above must be submitted prior to the commencement of solicitation and may be completed online. For a list of possible exemptions, refer to the Attorney General's website regarding charitable solicitation registration.

If the organization hires a "Paid Solicitor", the organization and the Paid Solicitor must jointly file a notice of intent to solicit no less than 20 days prior to the start of each separate fund-raising campaign and must file a financial report at the conclusion of each campaign.

If gross receipts over $500,000, provide complete audit.

ANNUAL COMPLIANCE

Annual Filings for Connecticut Nonprofit Organizations

1. Connecticut Secretary of State

Form: Annual Report
Due Date: By last day of anniversary month of incorporation/registration

Information: (860) 509-6003
Web Site: www.concord-sots.ct.gov
Filing Fee: $50

Note: As of January 1st, 2012, all Annual Reports must be filed online.

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.

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.

3. Connecticut Attorney General

Form: Charitable Organization Renewal Form and copy of IRS Form 990, 990-EZ or 990-PF
Due Date: 11 months after end of fiscal year (i.e. November 30 for fiscal years ending December 31)

State of Connecticut
Department of Consumer Protection
Public Charities
165 Capitol Ave.
Hartford, CT 06106

Information: (860) 713-6170
Web Site: www.ct.gov/dcp
Filing Fee: $50

Note: Extensions are not permitted, there is a late fee of $25 for each month past expiration date, and reinstatement is required if renewal exceeds 65 days after renewal date.

Renewal may be completed online.

If gross receipts over $1,000,000, provide complete audit.
If gross receipts over $500,000, provide review audit.

For more information, refer to the registration frequently asked questions.

EMPLOYMENT FILINGS

Connecticut Employment Filings

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

1. To Register with the Connecticut Department of Labor

Complete the Employer Status Report (Form UC-1-NP) online.

Connecticut Department of Labor
200 Folly Brook Boulevard
Wethersfield, CT 06109

Information: 860-263-6000
Web Site: www.ctdol.state.ct.us

Note: For more information, refer to the Department of Labor's guide for employers:http://www.ctdol.state.ct.us/uitax/empl-guide.pdf.

2. To Register for Income Tax Withholding

If the organization has not already added withholding tax as a part of its registration with the Connecticut Department of Revenue Services, it may add withholding tax to the existing registration by telephoning the Department's Registration Maintenance Unit during business hours (weekdays, between 8 a.m. and 5 p.m.) at 860-297-4874.

Department of Revenue Services
PO Box 2937
Hartford, CT 06104-2937

Information: (860) 297-5962
Forms: (860) 297-4753
Web Site: www.ct.gov/DRS/

STATE STATUTES

Click here for Connecticut state statute information.

CONNECTICUT