Nonprofit Law Resource Library
State-By-State Initial Compliance - Wyoming
Initial Filings for Wyoming Nonprofit Organizations
For a general discussion on starting a nonprofit organization, please refer to our article, Starting a Nonprofit Organization.
To Incorporate in Wyoming
Submit Articles of Incorporation and 1 exact copy to:
Wyoming Secretary of State
The Capitol Building, Room 110
200 W. 24th Street
Cheyenne, WY 82002-0020 Information: (307) 777-7311/7312
Fax: (307) 777-5339
Web Site: soswy.state.wy.us
Filing Fee: $25To 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, see the IRS website.To Obtain Wyoming Corporate Income Tax Exemption
Wyoming does not levy a corporate income tax.
To Obtain Wyoming Sales Tax Exemption
Nonprofit organizations are exempt from paying sales tax on purchases of tangible personal property. They are also exempt from collecting sales tax on what the Wyoming Department of Revenue calls “occasional” sales, which are defined as single events occurring four or fewer times in a calendar year. Nonprofit organizations must apply for these exemptions by submitting a copy of the organization's IRS Determination Letter to:
Wyoming Department of Revenue
Excise Tax Division
122 West 25th Street, 2-West
Cheyenne, Wyoming 82002-0110 Information: (307) 777-3745
Web Site: revenue.state.wy.us
Notes: Organizations that have not yet obtained their federal exempt status may also apply by submitting Articles of Incorporation, Bylaws, Mission Statement, Budget, and Income & Expense Statements for past 3 years to the address above.
For more information on the process above, refer to the Department of Revenue's Bulletin 16 regarding Religious and Charitable Exemptions.To Register with the Wyoming Attorney General
Nonprofit organizations are not required to register with the Attorney General before soliciting funds in Wyoming.
