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Legal Counsel for Philanthropy and the Nonprofit Sector

Information and resources on nonprofit law & regulation

Wyoming Registration and Compliance

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

1. To Incorporate in Wyoming

Submit Articles of Incorporation to:

Wyoming Secretary of State
The Capitol Building, Room 110
200 W. 24th Street
Cheyenne, WY 82002-0020

Information: (307) 777-7311
Fax: (307) 777-5339
Web Site: soswy.state.wy.us
Filing Fee: $25

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 Wyoming Corporate Income Tax Exemption

Wyoming does not levy a corporate income tax.

4. To Obtain Wyoming Sales Tax Exemption

Nonprofit 501(c)(3) organizations are exempt from paying sales tax on purchases of tangible personal property. They are also exempt from collecting sales tax on what the Wyoming Department of Revenue calls "occasional" sales, which are defined as single events occurring four or fewer times in a calendar year. Organizations must apply for these exemptions by submitting a copy of the organization's IRS Determination Letter to:

Wyoming Department of Revenue
Excise Tax Division
122 West 25th Street, 2-West
Cheyenne, Wyoming 82002-0110

Information: (307) 777-5200
Web Site: revenue.state.wy.us

Notes: Organizations that have not yet obtained their federal exempt status may also apply by submitting Articles of Incorporation, Bylaws, Mission Statement, Budget, and Income & Expense Statements for past 3 years to the address above.

5. To Register with the Wyoming Attorney General

Nonprofit organizations are not required to register with the Attorney General before soliciting funds in Wyoming.

Annual Filings for Wyoming Nonprofit Organizations

1. Wyoming Secretary of State

Form: Annual Report
Due Date: On or before the first day of the month of incorporation

Wyoming Secretary of State
The Capitol Building, Room 110
200 W. 24th Street
Cheyenne, WY 82002-0020

Information: (307) 777-7311
Fax: (307) 777-5339
Web Site: www.wyomingworkforce.org/
Filing Fee: $25

Note: The Annual Report may be filed online at: wyobiz.wy.gov/Business/AnnualReport.aspx.

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.

Wyoming Employment Filings

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

To Register with the Department of Workforce Services

Complete the online application to obtain an employer account for unemployment insurance taxes and workers' compensation.

Wyoming Department of Workforce Services
Employer Services
P.O. Box 2760
Casper, WY 82602-2760

Unemployment Insurance Information: (307) 235-3217
Workers' Compensation Information: (307) 777-6763
Web Site: http://wyomingworkforce.org/businesses/ui/

Note: For more information regarding unemployment insurance taxes, workers' compensation and labor standards, refer to the Department of Workforce Service's Employers & Businesses web page.

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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