Nonprofit Law Resource Library
State-By-State Initial Compliance - Delaware
Initial Filings for Delaware Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in Delaware
a. Submit Articles of Incorporation to:
Department of State
Division of Corporations
PO Box 898
Dover, DE 19903 Information: (302) 739-3073 x2
Fax: (302) 739-3812
Web Site: corp.delaware.gov
Filing Fee: $89 (plus $9 for each additional page)Note: Certified copies may be obtained for $30 each, same day service for an additional $100, and 24-hour service for an additional $50. To Obtain 501(c)(3) Tax-Exempt Status
Submit Form 1023, Application for Recognition of Exemption to:
Note new address:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192 Information: (800) 829-1040
Forms: (800) 829-3676
Web Site: www.irs.gov/charities
Filing Fee: $750 ($300 if revenues less than $10,000/year)Note: User fees will increase for all applications for exemption (Forms 1023, 1024, and 1028) postmarked after January 3, 2010:
$ 400 for organizations whose gross receipts are $10,000 or less annually over a 4-year period
$ 850 for organizations whose gross receipts exceed $10,000 annually over a 4-year period
$ 3,000 for group exemption letters.
For more information on filing fees and for information on the IRS' new web initiative "Cyber Assistant", see the IRS website.To Obtain Delaware Corporate Income Tax Exemption
Organizations granted exemption by the IRS as a nonprofit organization under Section 501(c) are automatically exempt from Corporate Income Taxes and need not apply for exemption. A complete listing of qualified nonprofit organizations exempt from Corporate Income Taxes can be found in Section 1902(b) of Title 30 of the Delaware Code.
