Kentucky 990 Filing Requirements
Kentucky 990 filing requirements begin with the submission of the Articles of Incorporation to the Secretary of State.3 min read
Kentucky 990 Filing Requirements
The filing requirements begin with the Articles of Incorporation, which can be filed online at the One Stop Business Portal on the Secretary of State website. The filing fee is $8. If you choose to mail the articles, the mailing address is Secretary of State, P.O. Box 718 Frankfort, KY 40602-3490.
For information about filing, call 502-564-3490. Additional documents required include:
- The organization bylaws.
- The determination letter from the IRS.
- IRS Form 990, Form 990-N, Form 990-PF, or Form 990-EZ.
Kentucky does not require that a registered agent is assigned for charitable solicitation registration. The renewal of the charitable registration takes place through the Consumer Protection Division of the Kentucky Attorney General's office each year.
If you need to apply for tax-exempt status, submit either Form 1024, application for other 501(c) organizations, or Form 1023 501(c)(3), Application for Recognition of Exemption to the IRS.
The filing fee for Form 1023 is $600. The Form 1023-EZ filing fee is $275. The filing fee for Form 1024 is $850. If the average of the annual receipts does not exceed $10,000 by the first four years, the filing fee is $400. 501(c)(3) organizations with gross revenues below or at $50,000 may qualify to file the Streamlined Application for Recognition of Exemption (Form 1023-EZ) online.
Form 8976, which is the Notice of Intent to Operate Under Section 501(c)(4), must be filed electronically within 60 days of formation. This applies to 501(c)(4) organizations formed after July 8, 2016. The $50 filing fee is paid via the Pay.gov website.
All 501(c)(4) organizations, including those that are “self-declaring,” must file Form 8976 if they do not file IRS Form 1024.
Registering With the Kentucky Department of Revenue
To register with the Kentucky Department of Revenue and obtain a Commonwealth Business identifier, complete the online business registration form. There is no filing fee.
Kentucky Corporate Income Tax Exemption
Charities with federal tax-exempt status are also exempt for Kentucky corporate income taxes. For more information, call 502-564-8139. The Kentucky Department of Revenue is located at 200 Fair Oaks Lane in Frankfort, KY.
Kentucky Sales Tax Exemption
To be eligible for exemption from sales tax on purchases of services or tangible personal property used for exempt purposes, 501(c)(3) organizations can submit Form 51A125 along with a copy of the organizations IRS determination letter and the Articles of Incorporation. Contact 502-564-5170 for more information or visit the sales and use tax section at the Department of Revenue website. There is no filing fee.
Kentucky Department of Taxation
Organizations with employees must complete the online business registration to obtain an employer withholding account. This can also be done using Form 10A100-I. If employees are being hired, an Update or Cancellation of Kentucky Tax Account (Form 10A104) must be submitted.
Registering With the Kentucky Attorney General
All nonprofit organizations must submit a copy of IRS Form 990 to the Attorney General's office. This must be done prior to soliciting in Kentucky.
For newly formed organizations, and Form 990 has not yet been filed, a notice of intent to solicit must be sent to the Attorney General's office. The Office of the Attorney General is located at 1024 Capital Center Drive, Suite 200, Frankfort, KY, 40601. You can also call 502-564-2894. No filing fee is required.
Kentucky Secretary of State
An annual report is required and must be submitted to the Kentucky Secretary of State between January 1 and June 30. The filing fee is $15. The address for the Secretary of State Filings Branch is 700 Capital Ave., P. O. Box 718, Frankfort, KY 40602-0718. The phone number is 502-564-3490.
Internal Revenue Service
Form 990 for annual returns must be filed with the IRS 4.5 months after the end of the fiscal year. There are no filing fees. Check the IRS website to determine which form to file for public charities (Form 990, Form 990-N, or Form 990-EZ). For private foundations, Form 990PF is filed regardless of the revenue. For most organizations, December 31 marks the end of the tax year. This means Form 990 is due May 15.
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