Kentucky Nonprofits Registration, Tax Exemption, and Annual Report Filing Requirements
Kentucky 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 Kentucky, obtain tax-exempt status, understand the annual filing requirements for nonprofits
in the state, and more.
| Requirements |
Registration
|
Annual Filing
|
||
|---|---|---|---|---|
| With the State of Kentucky | With the Kentucky Attorney General | Annual Renewal | Annual Report | |
Required Forms |
Copy of IRS Form 990
(or) Unified Registration Statement (URS) |
Annual Renewal |
Annual Report |
|
Due Date |
Before establishing a Nonprofit entity |
Before soliciting any contributions | 15th day of the 4th month after the organizations accounting period ends | Between January 1 and June 30, |
Filing Fee |
$8 | N/A | N/A | $15 |
Frequently Asked Questions
How to start a nonprofit in Kentucky?
To start a nonprofit in the state of Kentucky, you must follow these registration procedures.
Article of Incorporation Registration with the Kentucky Secretary of State:
To register your nonprofit in Kentucky, you need to submit the organization's name and Articles of Incorporation to the Kentucky Secretary of State, along with the incorporation filing fee of $8.
Typically, this submission must include the following information:
- Name of the Organization
- Purpose of the Organization
- Name and Address of the Registered agent
Initial charity registration with the Kentucky Secretary of State:
-
Kentucky law requires that every charitable organization file a copy of IRS Form 990 with the Kentucky Attorney General. Additionally, during initial registration, organizations are required to file the following:
- A copy of the IRS Determination Letter
- A copy of the By-laws and Articles of Incorporation
- If a charitable organization is newly formed and a Form 990 has not yet been filed with the internal revenue service, are required to file Unified Registration Systems (URS)
How to obtain tax-exempt status from the State of Kentucky?
In order to obtain a sales tax exemption, the state of Kentucky requires that nonprofit organizations submit Form 51A125 (Application for Purchase Exemption Sales and Use Tax) to obtain a sales tax exemption from the state.
What are the annual filing requirements for nonprofits in Kentucky?
Annual Renewal:
The state of Kentucky requires that nonprofit organizations renew their registration annually. They can file a Unified Registration Statement (URS) for renewal, along with a copy of IRS Form 990.
Annual Report:
Kentucky law also requires nonprofit organizations to file an Annual Report each year with the secretary of state.
When is the deadline to file Annual Filings with the state of Kentucky?
Annual Renewal:
The annual renewal of the charitable organization is due on the 15th day of the 4th month after the organization's accounting period ends. This means if the organization follows the calendar tax year, the deadline for annual renewal is April 15
Annual Report:
The due date to file the annual report is between January 1 and June 30 of each year.
Are there any penalties for late filing of Annual Report?
Failure to file the annual report by the due date will result in the organization being administratively dissolved and resulting in a status of bad standing.
How to submit Annual Filings with the state of Kentucky?
Annual Renewal:
A Completed Unified Registratuin Statement (URS) for Charatiable Organizations http://www.multistatefiling.org/
Mailing Address:
1024 Capital Center Drive, Suite 200,
Frankfort, KY 40601.
Note : Registration documents may be submitted by mail on a CD or thumb drive in .pdf format
Annual Report:
- Filing your annual report online or
- Printing your annual report and returning it by mail or in person.
P.O. Box 718
Frankfort, KY 40602
Article Sources:
- Articles of Incorporation
- Unified Registration Statement (URS)
- Annual Renewal
- Form 51A125 (Application for Purchase Exemption Sales and Use Tax)