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Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Alabama Registration and Compliance

Welcome to the registration and compliance page for Alabama nonprofit organizations. Below you will find information on initial filings required to form a new nonprofit organization in Alabama, 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 Alabama. To navigate to one of these sections, click on the appropriate link on the left of this page.

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:

Starting a Nonprofit Organization in Alabama: Initial Filings

1. To Incorporate in Alabama

File Articles of Incorporation and 2 copies with the office of the Judge of Probate in the county where the corporation's registered office is located. For assistance, contact the Secretary of State's office at:

Secretary of State
RSA Union Building
100 North Union Street
Montgomery, AL 36130

Information: (334) 242-5324
Web Site: www.sos.state.al.us/
Filing Fee: $100 plus Probate Judge fee

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

a. Submit Form 1023 (501(c)(3) organizations) electronically at Pay.gov. Form 1024 (for other 501(c) organizations) should be submitted by mail to:

Note new address: 

Internal Revenue Service
TE/GE Stop 31A Team 105
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: $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 Alabama Corporate Income Tax Exemption

Charitable organizations exempt from federal income taxes are automatically exempt from corporate income taxes in Alabama.

4. To Obtain Alabama Sales and Use Tax Exemptions

Charitable organizations are not exempt from sales and use taxes in Alabama. For more information on sales and use taxes, contact the Department of Revenue at:

Alabama Department of Revenue
50 North Ripley Street
PO Box 1274
Montgomerey, AL 36104

Information: (334) 242-1490
Web Site: www.ador.state.al.us/salestax/index.html

5. To Register with the Alabama Attorney General

Submit registration form AAG-Charity Form 1 along with a copy of the organization's bylaws, Articles of Incorporation, charitable organizational charter, and IRS Determination Letter to:

Office of the Attorney General
Consumer Protection
Attn: Charitable Organization Registration
PO Box 300152
Montgomery, AL 36130

Information: (334) 242-7335
Web Site: www.ago.state.al.us/
Filing Fee: $25

Notes: Educational institutions, religious organizations, and political organizations are exempt from registration. Refer to the consumer charities section of the Attorney General's website for more information.

Any charitable organization that receives less than $25,000 in contributions during the fiscal year is exempt from registration, provided that all fundraising functions are carried out by volunteers.

Alabama also accepts the Unified Registration Statement in lieu of AAG-Charity Form 1.

Annual Filings for Alabama Nonprofit Organizations

1. Alabama Attorney General

Form: Annual Report
Due Date: Within 90 days after end of fiscal year

Office of the Alabama Attorney General
Consumer Protection
Attn: Charitable Organization Registration
PO Box 300152
Montgomery, AL 36130

Information: (334) 242-7335
Web Site: www.ago.state.al.us
Filing Fee: $25

Note: IRS Form 990 or a financial report as prescribed by the Attorney General must be enclosed with the annual report.

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.

Alabama Employment Filings

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

1. To Register with the Alabama Department of Revenue

Complete the online Combined Registration Application.

Alabama Department of Revenue
Central Registration Unit
PO Box 327100
Montgomery, AL 36132-7100

Information: (334) 242-1584
Web Site: revenue.alabama.gov/

Note: You may also complete the Combined Registration Application in paper form and mail it to the above address.

2. To Register with the Alabama Department of Labor

File Form SR-2 to determine liability for unemployment insurance taxes and apply for an employer account number.

Alabama Department of Labor
Unemployment Compensation Division
649 Monroe Street
Montgomery, AL 36131

Information: (334) 242-8830
Web Site: http://www.labor.alabama.gov/

Note: For information regarding possible exemption for 501(c)(3) organizations, refer to the Department of Labor's Employer FAQs.

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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Registration & Compliance Services

Hurwit & Associates offers comprehensive compliance and reporting services to nonprofit organizations and charitable fundraisers. We help clients remain in good standing with state corporate, tax, charities and employment offices throughout the U.S.

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