Starting A Nonprofit Organization in Rhode Island

Welcome to the registration and compliance page for Rhode Island nonprofit organizations. Below you will find information on initial filings required when starting a 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.

NONPROFIT FORMATION

Starting a Nonprofit Organization in Rhode Island: Initial Filings

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: https://www.sos.ri.gov/divisions/business-services
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 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 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: https://elicensing.ri.gov/
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 COMPLIANCE

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.

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. 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: https://business.sos.ri.gov/corp/loginsystem/login_form.asp
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: https://elicensing.ri.gov/
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.

EMPLOYMENT FILINGS

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
One Capitol Hill
Providence, RI 02908

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

STATE STATUTES

Click here for Rhode Island state statute information.

RHODE ISLAND