Due to the ongoing fight to reduce the impacts of COVID-19, the Corporations and Charities Division office has some in-person and curbside services available if you are not able to complete your filing online. Phone and processing hours will be temporarily reduced to 8am-5pm Monday through Thursday. No work will be performed on Fridays until after August 7, or further notice. We apologize for any inconvenience.
Federal Tax Exempt Status Information
Are you applying for Federal Tax Exempt Status with the IRS? If you intend to apply for IRS federal tax exemption as a charitable organization, your Articles of Incorporation must contain a required purpose clause and dissolution of assets provision. Valuable information on 501(c)(3) qualification is on the IRS website, www.irs.gov/Charities-&-Non-Profits. It includes sample Articles of Incorporation.
Annual Electronic Filing Requirement for Small Exempt Organizations — Form 990-N (e-Postcard) Beginning in 2008, small tax-exempt organizations that previously were not required to file returns risk losing their tax-exempt status if they do not file an annual electronic notice (e-Postcard).