Nonprofit Law Resource Library
State-By-State Initial Compliance - Montana
Initial Filings for Montana Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in Montana
Submit Articles of Incorporation to:
Secretary of State
PO Box 202802
Helena, MT 59620-2802 Information: (406) 444-3665
Fax: (406) 444-3976
Web Site: sos.mt.gov/
Filing Fee: $20 ($40 for expedited – 24hr – processing)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 Montana Corporation License Tax Exemptions
To obtain exemption, charitable organizations exempt from federal income taxes should submit copies of the organization's Articles of Incorporation, Bylaws, the latest financial statements and a certified copy of the IRS Determination Letter to:
Department of Revenue
PO Box 8021
Helena, MT 59604 Information: (406) 444-6900
Fax: (406) 444-0629
Web Site: mt.gov/revenue/
To Obtain Montana Sales Tax Exemption
Montana does not have a state sales tax.
To Register with the Montana Attorney General
Montana does not require charities to register for fundraising purposes. For more information, contact the Montana Attorney General at:
Office of the Attorney General
Montana Department of Justice
P.O. Box 201401
Helena, MT 59620-1401 Information: (406) 444-2026
Web Site: doj.mt.gov/consumer/nonprofit/default.asp
