Tax 990

Arkansas Nonprofits
Registration, Tax Exemption, and Annual Report Filing Requirements

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State Nonprofits

Arkansas

Arkansas Nonprofits - A Guide to Registration and Tax Compliance

Understanding the guidelines and requirements set by the relevant state agency is essential for successfully establishing and operating a
nonprofit organization.

Here, you can find how to start and register a nonprofit in Arkansas, obtain tax-exempt status, understand the annual report filing requirements for nonprofits in the
state, and more.

Requirements Registration Registration Annual Filing Annual Filing
Incorporation With the Arkansas Secretary of State Charity Annual
Financial Report		 Annual Report
Required Forms

Required Forms

Form NPD-01

or

Form NPD-01-501-c-3

Form CR-01: Charitable Organization Registration Form Form CR‐03: Annual Financial Report Form Annual Report: 2024 Annual Report For Nonprofit Corporation
Due Date

Due Date

 Before establishing a
Nonprofit entity		 Before soliciting any contributions within
the state. 		Within 180 days after the organization's fiscal
year ends		 Due on August 1st of
every year
Filing Fee

Filing Fee

 $45 N/A N/A N/A

Frequently Asked Questions

1

How to Start a Nonprofit in the Arkansas?

You must follow these registration procedures to start a nonprofit in the state of Arkansas.

Articles of Incorporation Registration:

To register your nonprofit in Arkansas, you must submit the organization's name and Articles of Incorporation Form NPD-01 or
Form NPD-01-501-c-3 to the Arkansas secretary of state.

Typically, this submission must include the following information:

  • Name of the corporation
  • Purpose of the corporation
  • Name and address of initial registered agents
  • Incorporators information

In addition to these details, you must pay the incorporation filing fee of $45.

Registration with the Arkansas Secretary of State:

As per Arkansas law, nonprofit corporations must file a Form CR-01 (Charitable Organization Registration Form) with the state before starting solicitations.

The submission must include:

  • A copy of the IRS tax‐exempt form (1023 or 1024) or pending application
  • A copy of the organization’s Articles of Incorporation
  • An executed Consent for Service (Form CR‐02), if applicable
  • A copy of Arkansas’s Annual Financial Reporting Form (Form CR‐03), with all required documents
  • A copy of current contracts with any paid solicitors, fund‐raising counsel, or commercial coventurers
2

How do you obtain tax-exempt status from the State of Arkansas?

  • Arkansas law requires nonprofit organizations to file a Form AR1023CT (Application for Income Tax Exempt Status) to get an exemption from the state income tax.
  • Nonprofits are also required to file Form F0003 (Streamlined Sales Tax Agreement Certificate of Exemption) with the Arkansas Department of Finance and Administration in order to obtain an exemption from the sales and use tax.
3

What are the annual filing requirements for nonprofits in Arkansas?

Form CR‐03:

The State of Arkansas mandates that nonprofits file Form CR‐03 (Annual Financial Report Form) with the Arkansas Secretary of State.

The submission must include:

  • A completed Annual Financial Reporting Form
  • A copy of the federal form – Form 990, Form 990-EZ, or 990-N
  • A copy of an audit report prepared by a certified public accountant, if the gross revenue of the organization is more than $1,000,000 in contributions
  • New or updated relationships or contracts with fund-raising counsel, paid solicitors, or commercial coventurers.

Annual Report:

The State of Arkansas requires nonprofits to submit an Annual Report to the Arkansas Secretary of State.

4

When is the deadline to file Form CR‐03 and the annual report with the state of Arkansas?

Form CR‐03:

Generally, the state of Arkansas requires charitable organizations to complete their Form CR-03 within 180 days after the end of the organization's fiscal year.

Annual Report:

The deadline to file the annual report with the Arkansas Secretary of State is on or before August 1st of each year.

5

Are there any penalties for not filing the annual report?

Yes, failing to file the annual report by the due date will result in the organization's administrative dissolution.

6

How do I file Form CR‐03 and an annual report form with Arkansas?

Form CR-03:

You can mail your completed Form CR-03 (Annual Financial Reporting Form) along with all attachments to this email address: [email protected].

Annual Report:

A annual report can be filed either electronically or on paper or in person with the state of the District of Columbia.

  • You can file electronically through the online portal provided by the Arkansas Secretary of State
  • If not, you can complete the form and mail it to the address shown below:
    location-map
    1401 W. Capitol,
    Suite 250, Little Rock,
    AR 72201.

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