Arkansas State Filing Requirements
Nonprofits in Arkansas must register with the Secretary of State, maintain annual compliance, and follow federal requirements to stay in good standing.
Required Non-profit Forms
Non-profits in the Arkansas must complete several forms as part of their compliance obligations.
Below are the key forms, along with links for easy access:
| Secretary of State Forms | Attorney General / Charitable Solicitation | IRS Forms (for Federal Tax Exemption) |
|---|---|---|
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State Filing Requirements for Non-Profits
To operate legally in Arkansas:
- Choose Your Entity Type – Most nonprofits form as Nonprofit Corporations.
- Name Your Organization – Check name availability on the Arkansas SOS website. You can reserve a name for $25.
- Appoint a Registered Agent – Must have a physical address in Arkansas.
- File Articles of Incorporation – File online or by mail with the Secretary of State.
- Adopt Bylaws & Hold Initial Meeting – Elect directors and approve governing documents.
- Obtain EIN – Required for banking and federal filing.
- Register for Charitable Solicitation – File with the Arkansas Attorney General before soliciting contributions.
Tax Exemption Requirements
- Apply for federal tax-exempt status first (IRS Form 1023/1023-EZ).
- Then request Arkansas income tax exemption from the Department of Finance and Administration by providing your IRS Determination Letter.
- Apply separately for sales and use tax exemption.
Filing Deadlines for Non-Profit Forms
Timely submission of forms is crucial to avoid penalties. Below are the key deadlines for non-profit filings in the Arkansas:
| Form | Deadline |
|---|---|
| Annual Report (NPD-5) | Due by August 1 each year for nonprofit corporations. |
| Charitable Organization Renewal | Charitable Organization Renewal |
| Charity Registration | Must be filed before soliciting any contributions. |
| Federal Form 990 | Due by the 15th day of the fifth month following the close of the organization's accounting period. |
Registration & Annual Filing (Non-Profits)
Initial Registration
1. Choose a Name
- Check name availability on the Arkansas Secretary of State Business Search.
- Optional: Reserve your nonprofit name.
- Form: Name Reservation – RN-06
- Fee: $25
- File online or by mail (holds name for 120 days).
2. Appoint a Registered Agent
- Required: A registered agent with a physical Arkansas street address.
- Registered agent information is listed on Articles of Incorporation (no separate form needed).
3. File Articles of Incorporation
- Form: Articles of Incorporation – Nonprofit Corporation (NPD-01-501-C-3)
- Filing Fee: $45 (online) / $50 (paper)
- How to File: Online: Arkansas SOS Corporations Filing System
Paper: Mail to:
Arkansas Secretary of State – Business & Commercial Services
State Capitol, Suite 256
Little Rock, AR 72201 - Required Information:
- Nonprofit name
- Purpose statement (charitable, educational, religious, etc.)
- Registered agent details
- Directors and incorporators’ information
4. Adopt Bylaws and Hold Organizational Meetings
Hold an organizational meeting to elect directors and officers and officially commence operations.
5. Obtain an EIN and Apply for 501(c)(3) Status
Secure a Federal EIN from the IRS and Submit IRS Form 1023 or 1023-EZ to apply for federal tax-exempt status.
6. Register for Charitable Solicitation
- Form:Charitable Organization Registration – NPD-5
- Filed with the Arkansas Attorney General before soliciting contributions.
- Include IRS determination letter, Articles, Bylaws, and financial statements.
Annual Filing Requirements
1. File Annual Report with Secretary of State
- Form: Nonprofit Corporation Annual
Report – NPD-5 (same form also used for initial registration renewal if applicable) - Fee: $0 for domestic nonprofit corporations
- Due Date: August 1 each year
- How to File: Online via Arkansas SOS Corporations System
2. Renew Charitable Registration
- Form: Charitable Organization Annual Financial Report (NPD-5)
- Include IRS Form 990 or financial statements.
- Due Date: Annual, based on original registration date.
3. File IRS Form 990 Series
- Form 990, 990-EZ, or 990-N, depending on revenue.
- Due by 15th day of 5th month after fiscal year end.
4. Maintain Corporate Records
- Keep Articles, Bylaws, meeting minutes, and financial statements per Arkansas Nonprofit Corporation Act.
Failure to file these can result in penalties, including administrative dissolution or loss of tax-exempt status.
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Frequently Asked Questions
1. How much does it cost to incorporate a nonprofit in Arkansas?
2. Do nonprofits need to file annual reports in Arkansas?
3. Is charitable registration required?
Yes, if you solicit contributions in Arkansas.
4. Can I file online?
Yes, Articles of Incorporation and Annual Reports can be filed online via the Arkansas SOS portal.
5. What happens if I miss the annual report deadline?
Failure to file may result in loss of good standing and potential administrative dissolution.
