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Kentucky

Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Kentucky Registration and Compliance

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

1. To Incorporate in Kentucky

Submit Articles of Incorporation to:

Secretary of State
PO Box 718
Frankfort, KY 40602-0718

Information: (502) 564-3490
Web Site: sos.ky.gov
Filing Fee: $8

Note: The Articles of Incorporation may be filed online through the One Stop Business Portal.

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 Register with the Kentucky Department of Revenue

Complete the online business registration to obtain a Commonwealth Business Identifier.

Kentucky Department of Revenue
PO Box 299, Station 20
Frankfort, KY 40602-0299

Information: (502) 564-3306
Fax: (502) 227-0772
Web Site: revenue.ky.gov/business
Filing Fee: $0

4. To Obtain Kentucky Corporate Income Tax Exemption

Federally tax-exempt charities are also exempt from Kentucky Corporate Income Taxes. For more information contact the Kentucky Department of Revenue at:

Kentucky Department of Revenue
200 Fair Oaks Lane
Frankfort, KY 40602

Information: (502) 564-8139
Web Site: revenue.ky.gov/

5. To Obtain Kentucky Sales Tax Exemption

501(c)(3) organizations may obtain exemption from sales taxes on purchases of tangible personal property or services to be used within the exempt functions of the organization by submitting Form 51A125 along with a copy of the IRS Determination Letter and Articles of Incorporation to:

Sales and Use Tax Section
Department of Revenue
PO Box 1274
Frankfort, KY 40602-1274

Information: (502) 564-5170
Web Site: revenue.ky.gov/business
Filing Fee: $0

6. To Register with the Kentucky Attorney General

Before soliciting in Kentucky, nonprofit organizations must submit a copy of their IRS Form 990 to the Attorney General. If the organization is newly formed and has not yet filed a Form 990, then it must file a notice of intent to solicit with the Attorney General's office. Contact the Attorney General's office with any questions.

Office of the Attorney General
1024 Capital Center Drive, Suite 200
Frankfort, KY 40601
Attn: Charitable Registration

Information: (502) 696-5300
Fax: (502) 564-2894
Web Site: ag.ky.gov/
Filing Fee: $0


Annual Filings for Kentucky Nonprofit Organizations

1. Kentucky Secretary of State

Form: Annual Report
Due Date: Between January 1 and June 30

Secretary of State
Filings Branch
700 Capital Ave.
PO Box 718
Frankfort, KY 40602-0718

Information: (502) 564-3490
Web Site: www.sos.ky.gov
Filing Fee: $15

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. Kentucky Attorney General

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

Office of the Attorney General
1024 Capital Center Drive, Suite 200
Frankfort, KY 40601
Attn: Charity Registration

Information: (502) 696-5300
Web Site: ag.ky.gov

Note: For more information on this filing requirement, refer to the following website: http://ag.ky.gov/family/consumerprotection/charity/Pages/registration.aspx


Kentucky Employment Filings

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

1. To Register with the Kentucky Department of Taxation

If the organization has not already done so, complete the Online Business Registration for an employer withholding account.

Kentucky Department of Revenue
PO Box 299, Station 20
Frankfort, KY 40602-0299

Information: (502) 564-3306
Fax: (502) 227-0772
Web Site: http://revenue.ky.gov/Business/Pages/Employer-Payroll-Withholding.aspx

Notes: This registration may also be completed in paper form by completing and filing Form 10A100-I.

For more information, refer to the publication Withholding Instructions for Employers.

If the organization has already completed this registration but is now making a change (e.g. hiring employees for the first time), it will need to make those changes by filing an Update or Cancellation of Kentucky Tax Account (Form 10A104).

2. To Register with the Kentucky Office of Employment & Training

Nonprofit organizations must register by filing the paper form UI-1S. This form can only be obtained by contacting the Office of Employment & Training at the number below.

Kentucky Office of Employment & Training
275 East Main Street 2nd Floor
Frankfort, Kentucky 40601

Information: (502) 564-2272
Web Site: kewes.ky.gov/

Notes: For more information, refer to the Office of Employment & Training's UI Tax Information web page and Employer Guide.

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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