Nonprofit Law Resource Library
State-By-State Initial Compliance - Utah
Initial Filings for Utah Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in Utah
Submit type written or computer generated Articles of Incorporation to:
Utah Department of Commerce
Division of Corporations
PO Box 146705
Salt Lake City, UT 84114-6705 Information: (801) 530-4849
Fax: (801) 530-6438
Web Site: corporations.utah.gov
Filing Fee: $22To 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 Utah Franchise and Income Tax Exemptions
Federally exempt 501(c)(3) organizations are automatically exempt from Utah corporate franchise and income taxes and need not apply for exemption.
To Obtain Utah Sales Tax Exemption
Federally exempt 501(c)(3) organizations must obtain an “N” number (sales tax exemption number) from the Utah State Tax Commission by submitting Form TC-160 along with a copy of the IRS determination letter to:
Religious and Charitable Section
Utah State Tax Commission
210 N 1950 W
Salt Lake City, UT 84134 Information: (801) 297-2200
Fax: (801) 297-6357
Web Site: www.tax.utah.gov
Note: Once the organization obtains its N number, exemptions are split into 2 categories based upon the purchase amount:
- Purchases of $1,000 or more (or purchases made pursuant to a contract between the vendor and the charitable organization) are exempt from sales tax at the point of purchase. To claim exemption, the organization must supply the vendor with a completed Form TC-721.
- Purchases under $1,000 qualify for sales tax exemption in the form of a refund from the Tax Commission. Organizations may file for a refund using Form TC-71N. This may be done as often as once every month.
To Obtain a Charitable Organization Permit
In order to solicit contributions in Utah, a 501(c)(3) organization must register with the Department of Commerce, Division of Consumer Protection by submitting the Charitable Organization Permit Application Form along with Articles of Incorporation, Bylaws, IRS 501(c)(3) determination letter, copies of contracts with any fund raisers, and a copy of the most recent IRS Form 990 or annual financial report to:
Utah Department of Commerce
Division of Consumer Protection
160 East 300 South
SM Box 146704
Salt Lake City, UT 84114-6704 Phone: (801) 530-6601
Fax: (801) 530-6001
Web Site: consumerprotection.utah.gov
Note: The Unified Registration Statement form (with the requisite supplement from the Division of Consumer Protection) may be filed in place of the Charitable Organization Permit Application Form. (www.multistatefiling.org)
