Nonprofit Law Resource Library
State-By-State Initial Compliance - Kentucky
Initial Filings for Kentucky Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in Kentucky
a. Submit Articles of Incorporation and two copies to:
Secretary of State
PO Box 718
Frankfort, KY 40602-0718 Information: (502) 564-2848
Web Site: sos.ky.gov/business
Filing Fee: $8b. File one file-stamped copy with the county clerk of the county in which the organization's registered office is located.
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 Register with the Kentucky Department of Revenue
Submit Form 10A100-I to:
Kentucky Department of Revenue
PO Box 299, Station 20
Frankfort, KY 40602-0718 Information: (502) 564-3306
Fax: (502) 227-0772
Web Site: revenue.ky.gov/business
Filing Fee: $0To Obtain Kentucky Corporate Income Tax Exemption
Federally tax-exempt charities are also exempt from Kentucky Corporate Income Taxes. For more information contact the Kentucky Department of Revenue at:
Kentucky Department of Revenue
200 Fair Oaks Lane
Frankfort, KY 40602 Information: (502) 564-4581
Web Site: revenue.ky.gov/
To Obtain Kentucky Sales Tax Exemption
501(c)(3) organizations may obtain exemption from sales taxes on purchases of tangible personal property or services to be used within the exempt functions of the organization by submitting Form 51A125 along with a copy of the IRS Determination Letter and Articles of Incorporation to:
Sales and Use Tax Section
Revenue Cabinet
PO Box 1274
Frankfort, KY 40602-1274 Information: (502) 564-3306
Web Site: revenue.ky.gov/business
Filing Fee: $0To Register with the Kentucky Attorney General
Before soliciting in Kentucky, nonprofit organizations must submit a copy of their IRS Form 990 to the Attorney General. If the organization is newly formed and has not yet filed a Form 990, then it must file a notice of intent to solicit with the Attorney General's office. Contact the Attorney General's office with any questions.
Office of the Attorney General
The Capitol, Suite 118
700 Capitol Ave.
Frankfort, KY 40601-3449 Information: (502) 696-5300
Fax: (502) 564-2894 Web Site: ag.ky.gov/
