Nonprofit Law Resource Library
State-By-State Initial Compliance - Vermont
Initial Filings for Vermont Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in Vermont
Submit Articles of Incorporation to:
Corporations Division
Office of the Secretary of State
81 River Street
Drawer 09
Montpelier, VT 05609 SOS Corp. Div.: (802) 828-2386
Web Site: www.sec.state.vt.us
Filing Fee: $75To 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 Vermont Income Tax and Sales & Use Tax Exemptions
Income Tax Exemption – Federally tax-exempt organizations are also exempt from Vermont Corporate Income taxes.
Sales and Use Tax Exemption - Submit Form S-1, Vermont Application for Business Tax Account, with a copy of the IRS 501(c)(3) Determination Letter to:
Vermont Department of Taxes
Department of Revenue
PO Box 547
Montpelier, VT 05601-0547
Information: (802) 828-2551
Fax: (802) 828-5787
Web Site: www.state.vt.us/tax/index.shtml
Filing Fee: $0
