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Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Indiana Registration and Compliance

Welcome to the registration and compliance page for Indiana nonprofit organizations. Below you will find information on initial filings required to form a new nonprofit organization in Indiana, 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 Indiana. 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 Indiana: Initial Filings

1. To Incorporate in Indiana

Submit 2 sets of Articles of Incorporation (original plus a copy) to:

Secretary of State
Corporations Division
302 W. Washington Street, Rm. E018
Indianapolis, IN 46204

Information: (317) 232-6576
Fax: (317) 233-3387
Web Site: www.in.gov/sos
Filing Fee: $30

Note: The Articles of Incorporation may be filed online: https://inbiz.in.gov/start-business/.

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 Indiana Income Tax Exemption

The Corporate Income Tax in Indiana was repealed in January, 2003.

4. To Obtain Indiana Sales Tax Exemption

To obtain sales tax exemption the organization must submit Form NP-20A along with a copy of the IRS determination letter to:

Indiana Department of Revenue
Tax Administration
PO Box 7206
Indianapolis, IN 46207-7206

Information: (317) 232-0129
Web Site: www.in.gov/dor

Note: Once sales tax exemption has been granted by the DOR, the organization must supply each vendor with a sales tax exemption certificate, Form ST-105.

Annual Filings for Indiana Nonprofit Organizations

1. Indiana Department of Revenue

Form: NP-20 (Annual Report)
Due Date: 4 ½ months after end of fiscal year

Indiana Department of Revenue
Tax Administration
PO Box 7147
Indianapolis, IN 46207-7147

Phone: (317) 232-0129
Web Site: www.in.gov/dor
Filing Fee: $0

Note: A copy of the IRS Form 990 must be submitted with the NP-20.

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. Indiana Secretary of State

Form: Annual Report

Due Date: Every two years during the anniversary month in which the date of incorporation occurs

Indiana Secretary of State
302 W. Washington Street, Room E-018
Indianapolis, IN 46204

Information: (317) 232-6576
Fax: (317) 233-3387
Web Site: www.in.gov/sos/
Filing Fee: $10

Notes: This report may be filed by mail or online at: https://inbiz.in.gov/BOS/BusinssEntity/Filing
Effective July 1, 2016, nonprofit businesses will change from an annual reporting cycle to a biennial (every two years) reporting cycle.

Indiana Employment Filings

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

1. To Register with the Indiana Department of Revenue

Complete the online registration for an employer withholding account.

Indiana Department of Revenue
Tax Administration Processing
PO Box 6197
Indianapolis, IN 46206-6197

Information: (317) 233-4016
Web Site: www.in.gov/dor/3988.htm

Note: This registration may also be completed in paper form by completing and filing Form BT-1 with the Department of Revenue at the address above.

For more information, refer to the Department of Revenue's frequently asked questions about withholding tax.

2. To Register with the Indiana Department of Workforce Development

Complete the employer registration online using their Uplink Employer Self Service program to obtain an unemployment insurance account.

Indiana Department of Workforce Development
10 N. Senate Ave., Room SE 005
Indianapolis, IN 46204-2277

Information: (800) 437-9136
Web Site: www.in.gov/dwd/2614.htm

Notes: This registration may also be completed in paper form by completing and filing the Report to Determine Status with the Department of Workforce Development at the address above.

For more information, refer to the Department of Workforce Development's 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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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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