Kentucky State Filing Requirements
Operating a non-profit in Kentucky comes with the responsibility of adhering to specific state filing requirements.
Required Non-profit Forms
Here are the key forms required for non-profits in Kentucky, along with links to where you can find them:
| Secretary of State Forms | Attorney General Forms | Department of Revenue Forms | Federal Forms (Required for State Compliance) |
|---|---|---|---|
|
State Filing Requirements for Non-Profits
Non-profit organizations in Kentucky are subject to various filing requirements depending on their activities and legal structure.
Failure to comply can result in penalties, loss of tax-exempt status, and potential legal action. Here's a breakdown of the key areas:
- Incorporation
File Articles of Incorporation with the Kentucky Secretary of State to establish your nonprofit as a legal entity. - Charitable Solicitation
Register with the Kentucky Attorney General’s Office before soliciting donations. - Annual Reporting
File annual reports with the Secretary of State to maintain good standing. - Tax-Exempt Status
- Federal: Apply through IRS Form 1023 or 1023-EZ.
- State: Register with the Kentucky Department of Revenue for state exemptions.
- Sales and Use Tax
Some nonprofits qualify for exemptions; review Kentucky’s rules and apply if eligible.
Tax Exemption Requirements
- Submit for Federal exemption required before state-level application.
- Apply for sales tax exemption using Form 51A125.
- Must provide IRS determination letter and organization details.
- File an application with the local property valuation administrator (PVA).
- Sellers must collect a valid exemption or resale certificate from buyers to validate sales tax-exempt transactions.
Filing Deadlines for Non-Profit Forms
Staying on top of filing deadlines is crucial to avoid penalties and maintain your organization's good standing.
Below are the key deadlines for non-profit filings in Kentucky:
| Secretary of State Deadlines | |
|---|---|
| Articles of Incorporation | This form is filed upon the initial formation of the non-profit corporation. There is no specific annual deadline, but it must be filed before the organization can legally operate. |
| Annual Reports | Due by June 30th each year for all non-profit corporations |
| Annual Renewal Form for Charitable Organizations | The annual renewal with the Kentucky Attorney General is typically due four and a half months after the close of the organization's fiscal year. |
| Charitable Gaming License Application | Due at least 60 days before the intended start of gaming or before the expiration of your current charitable gaming license. |
| Federal Form 990 Series | Due by the 15th day of the 5th month after the organization's fiscal year ends. |
Registration & Annual Filing (Non-Profits)
To operate legally as a non-profit in Kentucky, the registration process involves several steps:
Initial Registration
1. Incorporation
The initial registration involves filing the Articles of Incorporation and paying the associated filing fee of $40. This officially creates your non-profit corporation.
2. Charitable Organization Registration
Submit the Charitable Organization Registration Statement to the Attorney General's office. Include organizational documents (Articles of Incorporation, Bylaws, IRS determination letter)
3. Obtain an EIN
Apply for an EIN from the IRS. This can be done online through the IRS website.
Hold Initial Meeting Meet with your board to adopt bylaws, elect officers, and begin operations.
4. Federal Tax Exemption (IRS)
While not a Kentucky filing, obtaining 501(c)(3) status is crucial. File Form 1023 or Form 1023-EZ with the IRS.
Annual Filing Requirements
1. Annual Report Filing
Complete online or paper annual report through the Secretary of State. Update officer/director information and registered agent details
2. Charitable Solicitation Renewal
Registered charitable organizations must file an annual renewal form with the Attorney General each year. This renewal typically requires updated information about the organization's activities, finances, and board members.
3. After receiving the exemption, you must file Form 990 annually (or Form 990-N if your gross receipts are typically $50,000 or less). Failure to file for 3 consecutive years will automatically revoke your 501(c)(3) status.
4. Keep Corporate Records
Maintain proper corporate records, meeting minutes, and financial records as required by Kentucky nonprofit corporation law.
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Frequently Asked Questions
1. Are all non-profits required to register with the Kentucky Attorney General's office?
2. Can a non-profit organization in Kentucky apply for sales tax exemption?
3. What happens if I miss the annual report deadline in Kentucky?
4. What is a registered agent and why do we need one?
5. What is the difference between state incorporation and federal tax exemption?
These are separate processes, and both are typically necessary for non-profit organizations.
