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Non Profit Information by State

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California

Non Profit Formation in California: To create a charitable non profit in California, you must file Articles of Incorporation with the California Secretary of State Business Programs Division. There are generally three (3) types of non profit organizations recognized in California: non profit Religious corporations, which are organized for religious purposes; non profit Public Benefit corporations which are organized for charitable purposes; and non profit Mutual Benefit corporations. The state filing fee is $30.00. Forms and instructions are available at http://www.sos.ca.gov/business/.

Tax Exemptions: In order to be exempt from California corporation income or franchise taxes, a non profit corporation must apply for tax exemption with the State of California. A charitable non profit organization which is tax exempt as a 501(c)(3) must apply to obtain exemption from California’s income or franchise taxes by filing form FTB 3500A with the Franchise Tax Board. Before the California Franchise Tax Board grants tax exempt status, California may require that the organization obtain a Federal determination letter from the IRS before issuing a state exemption determination letter. For more information regarding exemption as a charitable organization in California, you can contact the Franchise Tax Board at http://www.ftb.ca.gov.

Charitable Solicitation: In California, a charitable organization, regardless of assets, must register with the Registry of Charitable Trusts of the Office of Attorney General. To register, the charitable organization must submit articles of incorporation and bylaws and pay an initial registration fee of $25.00. The charity must complete and fill out Form CT-1, which form is available on the California Attorney General’s Website. In addition, registration renewal fees must be paid by charities with gross annual revenues of $25,000 or more.

Florida

Non Profit Formation in Florida: To form a non profit corporation in Florida, articles of corporation must be filed with the Department of State’s Division of Corporations. The state filing fee is $70.00. To obtain a certified copy of your articles of incorporation, there is an extra charge of $8.75. In Florida, three (3) or more directors are required for a non profit corporation.

Tax Exemptions: Not for profit corporations which are federally exempt under Section 501(c)(3) of the Internal Revenue Code are generally exempt from Florida corporate income taxes. However, a 501(c)(3)not for profit corporation may still be required to file Form F-1120 with the Florida Department of Revenue. To qualify for exemption from Florida sales and use tax, the qualifying non profit organization must complete and submit Form DR-5, Application for Consumer’s Certificate of Exempation, with the Florida Department of Revenue.

Charitable Solicitation: Most charitable organizations which intend to solicit contributions from donors must register with the State of Florida prior to solicitation. The registration fee ranges from $10 to $400 depending upon the amount of contributions received annually by the charitable organization. Churches and religious organizations are generally exempt from this registration requirement.

Georgia

Non Profit Formation in Georgia: To create a non-profit corporation, you must file Articles of Incorporation with the Corporations Division of the Georgia Secretary of State. The filing fee is $100.00. You can obtain more information from the Corporations Division at www.sos.ga.gov/Corporations/.

Tax Exemptions: If a non profit organization (such as a 501(c)(3) charity) has obtained a determination letter from the IRS, the organization will generally be exempt from income tax in Georgia. The organization will be required to attach a copy of the IRS determination letter, along with a copy of all formation documents, to the organization’s initial exempt tax return that is filed with the State of Georgia. To obtain more information regarding tax exemptions for a non profit organization, you can contact the Georgia Department of Revenue at https://etax.dor.ga.gov/.

Charitable Solicitation: In Georgia, all organizations that solicit contributions for charitable purposes must register with the Secretary of State by submitting Form C-100 (Charitable Organization Registration), their IRS Form 990, and their IRS determination letter, unless the organization is exempt from registration. The initial registration fee is $35.00. To obtain Georgia’s solicitation registration form, you should contact the Georgia Secretary of State’s Division of Securities and Business Regulation at http://www.sos.ga.gov/securities/.

Illinois

Non Profit Formation in Illinois: To form a non profit in Illinois, you must file two (2) copies of the Articles of Incorporation, on Form NP-102.10, with the Illinois Secretary of State. At least three (3) directors are required for a non profit corporation in Illinois. The filing fee is $50.00. For more information, you can visit the Illinois Secretary of State’s website at http://www.cyberdriveillinois.com/.

Tax Exemptions: If you are a non profit organization in Illinois, and you wish to apply for an exemption number to be exempt from sales tax, the non profit organization must send a letter to the Illinois Department of Revenue making request for the exemption. The letter should include a copy of the articles of incorporation, bylaws, a narrative explaining purposes, functions and activities, most recent financial statement (other than for religious organizations), brochures and other relevant information. Non profit organizations which are exempt from federal income tax are exempt from state corporate income tax.

Charitable Solicitation: Organizations in Illinois that solicit, or intend to solicit donations, must file a registration statement (Form CO-1) with the Office of the Attorney General. Organizations must also provide governing documents such as Articles of Incorporation, annual financial reports for the previous three years, IRS determination letter or copy of exemption application, copies of contracts with fundraisers, and bylaws. Organizations that receive more than $150,000 in contributions in a calendar year, or that receive more than $25,000 from paid professional fundraisers, must file audited financial statements in addition to Form AG 990-IL and federal tax returns. You can contact the Office of Attorney General of Illinois for further information.

New York

Non Profit Formation in New York: To create a non profit corporation in New York, one or more persons, called “incorporators” must file a Certificate of Incorporation with the Department of State pursuant to Section 402 of the Not-for-Profit Corporation Law. The filing fee is $75.00. If you seek to form a corporations for the purpose of operating a Church or other religious institution, a Certificate of Incorporation must generally be filed with the office of the county clerk in which the place of worship is located. For more information regarding formation of non profits in the State of New York, you can visit http://www.dos.state.ny.us/corp/.

Tax Exemptions: Certain non for profit organizations which are exempt from federal income taxes may be exempt from New York State’s corporate franchise taxes. An exempt organization would be required to file form CT-247, Application for Exemption from Corporation Franchise Taxes for a Not for Profit Organization, with the NY State Department of Taxation and Finance. Generally, 501(c)(3) organizations are exempt from New York State’s sales and use tax. To apply for exemption from sales tax, the non profit organization is required to complete and file Form ST-119.2, Application for an Exempt Organization Certificate. For more information regarding tax exemptions for non profits in New York, you can visit http://www.tax.state.ny.us/.

Charitable Solicitations: In New York, most charitable organizations must register with the Attorney General (Charities Bureau) prior to soliciting contributions from donors. While most charitable organizations are required to register, certain charitable organizations are exempt from registration, such as religious organizations. To register, Form CHAR 410 must be filed with the Charities Bureau, including copy of certificate of incorporation, bylaws, copy of Federal exemption application, copy of IRS determination letter, if available, and other documentation. The filing fee is $25.00. For more information, you can visit the Charities Bureau at http://www.charitiesnys.com/.

Ohio

Non Profit Formation in Ohio: To form a non profit corporation in Ohio, you must file Articles of Incorporation with the Ohio Secretary State, designated on Form 532. The filing fee is $125.00.

Tax Exemptions: Non profit corporations are exempt from Ohio’s corporate franchise tax. For information on obtaining the procedure for obtaining exemption from sales and use tax, you can contact Ohio’s Department of Taxation at http://tax.ohio.gov.

Charitable Solicitation: Most charitable organizations which intend to solicit contributions in Ohio are required to register and submit a financial report with the Ohio Attorney General’s Office. The required registration form is the Charitable Registration Statement or the Unified Registration Statement (URS). When filing for the first time, the organization must submit the foregoing Registration Statement, copy of the instrument creating the organization (articles), and copy of the IRS determination letter of exempt status. After the initial registration, an organization must file an annual report each year when it has gross receipts of more than $5,000. For more information, you can access the Attorney General’s site at www.ohioattorneygeneral.gov/.

Pennsylvania

Non Profit Formation in Pennsylvania: To form a non profit corporation in Pennsylvania, you must file non profit articles of incorporation (Form 5306) with the Corporation Bureau of the Department of State. The filing fee is $125.00. In addition to the annual fee and the articles, a Docketing Statement, DSCB:15-134A, must be submitted as well to the Corporation Bureau.

Tax Exemptions: Non profit corporations in Pennsylvania are exempt from the state corporate income tax. To apply for exemption from sales tax, a non profit corporation must complete and submit Form REV-72 with the Pennsylvania Department of Revenue. For more information regarding tax exemption requirements for non profits in Pennsylvania, you can go to www.revenue.state.pa.us.

Charitable Solicitation: Every charitable organization that raises $25,000 or more must register with the Bureau of Charitable Organizations of the Pennsylvania Department of State within 30 days after contributions in excess of $25,000 are received. A charitable organization that uses paid solicitors must register with the Bureau prior to such persons conducting solicitations. For more information regarding solicitations of donations for charitable organizations, you should contact the Bureau of Charitable Organizations of the Pennsylvania Department of State.

Texas

Non Profit Formation in Texas: To form a non profit corporation in Texas, you must file Articles with the Texas Secretary of State Business and Public Filings Division. The filing fee is $25.00.

Tax Exemptions: A 501(c)(3) charitable organization may qualify for exemption from sales tax. The exemption from sales tax is on purchases made by the organization for its own use. The charitable organization must complete form AP-205 for exemption from sales tax in Texas.

Charitable Solicitation: Under Texas law, most charities or non profit organizations are not required to register with the State. However, organizations that solicit for law enforcement, public safety, or veterans causes must register with the Texas Secretary of State. Registration forms are available on the Texas Secretary of State’s website.