Nonprofit Law Resource Library
State-By-State Initial Compliance - Rhode Island
Initial Filings for Rhode Island Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in Rhode Island
Submit Articles of Organization (Form 200) to:
Office of the Secretary of State
Corporations Division
100 North Main St.
Providence, RI 02903-1335 Information: (401) 222-3040
Fax: (401) 222-1309
Web Site: www.sec.state.ri.us/corps
Filing Fee: $35To 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 Rhode Island Income Tax and Sales & Use Tax Exemptions
Submit Form “S/U Tax Exemption” along with a copy of the bylaws, articles of incorporation, and the 501(c)(3) Determination Letter from the IRS to:
Rhode Island Division of Taxation
One Capitol Hill
Providence, RI 02908 Information: (401) 222-2950
Web Site: www.tax.state.ri.us
Filing Fee: $0Note: Income tax exemption is automatic for organizations that have received their 501(c)(3) status from the IRS and file IRS Form 990 or 990EZ. To Register with the Rhode Island Attorney General
Note: Registration is only required for charitable trusts. Those organizations should submit the Attorney General's registration form to:
Department of the Attorney General
150 South Main Street
Providence, RI 02903 Information: (401) 274-4400
Fax: (401) 222-1331
Web Site: www.riag.state.ri.us
Filing Fee: $50
