Nonprofit Law Resource Library
State-By-State Initial Compliance - New Jersey
Initial Filings for New Jersey Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in New Jersey
Submit the Public Records Filing for New Business Entity (typed or machine printed) to:
New Jersey Dept. of the Treasury
Division of Revenue/Corporate Filing Unit
PO Box 308
Trenton, NJ 08625-0308 Information: (609) 292-9292
Fax: (609) 984-6849
Web Site: www.state.nj.us/njbgs/
Filing Fee: $75Note: Expedited service (8.5 business hours) and same day service are available for an additional fee of $15 and $50 respectively. These services may be requested either over-the-counter at 225 W. State Street, 3rd Floor, Trenton, NJ 08608-1001 or via facsimile at (609) 984-6851. 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 New Jersey Income Tax Exemption
Submit Bylaws, Certificate of Incorporation, and an affidavit, signed by an officer of the corporation, indicating that the corporation is:
a. a nonprofit corporation that is not operated to make a profit,
b. organized without capital stock,
c. incorporated under the provisions of Titles 15, 15A, 16, or 17 of the Revised Statutes of New Jersey or under the laws of another state, and
d. not conducted for the pecuniary profit or benefit of any private shareholder or individualto:
Regulatory Services Branch
New Jersey Division of Taxation
PO Box 269
Trenton, NJ 08695 Information: (609) 292-5994
Web Site: www.state.nj.us/
Filing Fee: $0To Obtain New Jersey Sales and Use Tax Exemptions
Submit Form REG-1E (Application for ST-5 Exempt Organization Certificate) along with Bylaws, Certificate of Incorporation, and IRS 501(c)(3) determination letter to:
New Jersey Division of Taxation
Regulatory Services Branch
PO Box 269
Trenton, NJ 08695-0269 Information: (609) 292-5994
Web Site: www.state.nj.us/
Filing Fee: $0To Register with the Attorney General
Upon receiving 501(c)(3) status and before soliciting funds in New Jersey, submit Form CRI-1501 (if funds raised > $25,000 in last fiscal year or organization contracted with a professional fundraiser) or Form CRI-200 (if funds raised < $25,000 or the organization is a bona fide veteran's group) along with Bylaws, Articles of Incorporation, IRS 501(c)(3) determination letter, and most recently filed IRS Form 990 to:
New Jersey Division of Consumer Affairs
Charities Registration & Investigation Section
PO Box 45021
Newark, NJ 07101 Information: (973) 504-6215
Web Site: www.state.nj.us/
Filing Fee: $0-250 (depending on gross contributions)Notes: Religious organizations and schools that file their curricula with the Department of Education are exempt from this filing.
The Unified Registration Statement (URS) form may be filed in place of this application. This can be found at the following website: www.multistatefiling.org
