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Rhode Island

Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Rhode Island Registration and Compliance

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

1. To Incorporate in Rhode Island

Submit Articles of Incorporation (Form 200) to:

Office of the Secretary of State
Corporations Division
148 W. River Street
Providence, RI 02904-2615

Information: (401) 222-3040
Fax: (401) 222-1309
Web Site: www.sec.state.ri.us/corps
Filing Fee: $35

Note: The Articles of Incorporation may also be filed online.

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 Rhode Island Income Tax and Sales & Use Tax Exemptions

Submit Application for Certificate of Exemption along with a copy of the bylaws, articles of incorporation, EIN letter and 501(c)(3) Determination Letter from the IRS to:

Rhode Island Department of Revenue
Division of Taxation, Field Audit Section
One Capitol Hill
Providence, RI 02908

Information: (401) 574-8935
Web Site: www.tax.state.ri.us
Filing Fee: $25

Note: Income tax exemption is automatic for organizations that have received their 501(c)(3) status from the IRS and file IRS Form 990 or 990EZ.

4. To Register with the Rhode Island Department of Business Regulation Securities Division

Note: Registration is required prior to soliciting for contributions in Rhode Island and must be completed online:

State of Rhode Island
Department of Business Regulation Securities Division
Charitable Organization Section
1511 Pontiac Ave., Building 69-1
Cranston, RI 02920

Information: (401) 462-9527
Fax: (401) 462-9645
Web Site: www.dbr.state.ri.us/divisions/charitable/
Filing Fee: $90

5. To Register with the Rhode Island Attorney General

Note: Registration is only required for charitable trusts. Those organizations should submit the Attorney General's registration form to:

Department of the Attorney General
150 South Main Street
Providence, RI 02903

Information: (401) 274-4400
Fax: (401) 222-1331
Web Site: www.riag.state.ri.us
Filing Fee: $50


Annual Filings for Rhode Island Nonprofit Organizations

1. Rhode Island Division of Taxation

Form: RI-1120C
Due Date: 3 ½ months after end of fiscal year

State of Rhode Island
Division of Taxation
One Capitol Hill
Providence, RI 02908-5811

Information: (401) 574-8935
Web Site: www.tax.state.ri.us

Note: This filing is required only if the organization files IRS Form 990-T for unrelated business income.

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. Rhode Island Secretary of State

Form: Annual Report (Form 631)
Due Date: Filed Annually During the Month of June

Office of the Secretary of State
Corporations Division
148 W. River Street
Providence, RI 02904-2615

Information: (401) 222-3040
Main Line: (401) 222-3879
Web Site: www.sec.state.ri.us/corps
Filing Fee: $20

Note: The Annual Report may also be filed online at: ucc.state.ri.us/loginsystem/login_form.asp

There is a late fee of $25 for failure to file by July 30th.

4. Rhode Island Department of Business Regulation

Form: Charitable Organization Renewal Application
Due Date: No later than 30 days prior to the anniversary date of the original registration.

State of Rhode Island
Department of Business Regulation Securities Division
Charitable Organization Section
1511 Pontiac Ave., Building 69-1
Cranston, RI 02920

Information: (401) 462-9527
Fax: (401) 462-9645
Web Site: www.dbr.state.ri.us/divisions/charitable/
Filing Fee: $90

Notes: This annual filing must be filed online at the website above.
If annual gross income > $500,000, file audited financial statement with renewal.
If annual gross income <= $500,000, file a copy of IRS Form 990 or a compiled financial statement for the preceding year with renewal.

5. Rhode Island Attorney General

Form: Annual Report
Due Date: On or before July 1

Department of the Attorney General
150 South Main Street
Providence, RI 02903

Information: (401) 274-4400
Fax: (401) 222-1331
Web Site: www.riag.state.ri.us
Filing Fee: $50

Note: This annual filing is only required for charitable trusts.


Rhode Island Employment Filings

If the organization will have employees, the following filing is required:

To Register with the Division of Taxation - Employer Tax Section

Apply for an income tax holding account and an unemployment insurance account by completing the combined online registration.

Rhode Island Division of Taxation
45 South Fruit Street
Concord, NH 03301-4857

Registration: 401-574-8829
Employer Tax Section: 401-574-8700
Web Site: www.uitax.ri.gov/

Note: For more information, refer to the Rhode Island Employer Handbook.

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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