Vermont State Filing Requirements
Nonprofits in Vermont must complete state formation, charitable registration, and annual reporting to remain in good standing and legally operate.
Required Non-profit Forms
Nonprofits in Vermont must complete the following forms:
| Secretary of State – Corporations Division | Office of the Attorney General – Charitable Registration | Department of Taxes | Federal Forms (Required for State Compliance) |
|---|---|---|---|
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State Filing Requirements for Non-Profits
To operate legally in Vermont, follow these steps:
- File Articles of Incorporation – File with the Vermont Secretary of State (fee: $150).
- Appoint a Registered Agent – Must have a physical address in Vermont.
- Adopt Bylaws & Hold Initial Meeting – Elect directors and approve governing documents.
- Apply for EIN – Required from the IRS.
- Apply for Federal Tax-Exempt Status – IRS recognition is required before state tax exemptions.
- Register as a Charitable Organization – Required before soliciting contributions in Vermont.
- Apply for Vermont Sales Tax Exemption – File Form S-3 with the Vermont Department of Taxes.
Tax Exemption Requirements
- Federal: Must obtain IRS 501(c) status for exemption from federal income tax.
- State: Vermont exempts 501(c)(3) nonprofits from state corporate income tax automatically.
- Sales Tax: Nonprofits must file Form S-3 to be exempt from paying Vermont sales and use tax on purchases.
Filing Deadlines for Non-Profit Forms
| Secretary of State | |
|---|---|
| Articles of Incorporation | Due at formation. |
| Annual Report | Due each year by the last day of the nonprofit’s anniversary month ($35 fee). |
| Attorney General | |
|---|---|
| Charitable Registration | Must be filed before soliciting contributions. |
| Annual Renewal | Due within 6 months after fiscal year end, with most recent IRS Form 990 attached. |
| Department of Taxes | |
|---|---|
| Sales Tax Exemption | File any time after IRS determination letter is issued. |
| Federal Deadlines | |
|---|---|
| Form 990 Series | Due on the 15th day of the 5th month after the organization's accounting period ends Example: For calendar year organizations, Form 990 is due by May 15 |
| Form 1023/1023-EZ | Must be filed within 27 months of incorporation to receive retroactive exemption to the date of incorporation |
Registration & Annual Filing (Non-Profits)
Initial Registration
- File Articles of Incorporation
File the Articles of Incorporation – Nonprofit Corporation with the Vermont Secretary of State to legally create your nonprofit.
Fee: $155
File online at Vermont Corporations Division Online Services.Or Mail to
Vermont Secretary of State – Corporations Division
128 State Street
Montpelier, VT 05633-1104 - Obtain an EIN
Apply for an Employer Identification Number (EIN) from the IRS. Required for opening a bank account, hiring employees, and applying for tax exemption. - Apply for Federal Tax-Exempt Status
File IRS Form 1023, 1023-EZ, or 1024 to obtain your 501(c) status. The IRS Determination Letter is needed for state charitable registration and tax benefits. - Register as a Charitable Organization:
Before fundraising, register with the Vermont Attorney General – Charities Division.
Form Required: Charitable Corporation Registration Application
Fee: $25
Submit with: - Articles of Incorporation
- IRS Determination Letter (or pending application acknowledgment)
- Most recent IRS Form 990 or financial statements
- Fee: No fee.
- File Online: Charitable reistration Portal
- Apply for Sales & Use Tax Exemption
After receiving IRS 501(c)(3) status, apply for state sales tax exemption.
Form Required: Form S-3 – Application for Sales & Use Tax Exemption
Fee: No fee
Mail To: Vermont Department of Taxes
133 State Street
Montpelier, VT 05633-1401
Paper Filing Mailing Address:
Vermont Attorney General’s Office – Charities Division
109 State Street
Montpelier, VT 05609
Annual Filing Requirements
1. IRS Form 990 (Federal)
File the appropriate IRS Form 990 series annually by the 15th day of the 5th month after your fiscal year ends.
Example: Fiscal year ending Dec 31
→ Due May 15.
2. File Vermont Annual Report
Keep your nonprofit in good standing by filing the annual report with the Vermont Secretary of State.
- Fee: $35
- Due Date: file a biennial report between January 1 and April 1.
- File Online: Vermont Annual Report Filing
3. Renew Charitable Registration
Renew charitable registration annually to maintain authority to solicit contributions.
Fee: $25
Submit with:
- Most recent IRS Form 990 (or financial statements if exempt)
- Updated list of directors/officers
- Amended bylaws or articles, if any changes
File Online: Charitable Renewal Portal
Or Mail to:
Vermont Secretary of State – Corporations Division
128 State Street
Montpelier, VT 05633-1104
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Frequently Asked Questions
1. Do I need to register my nonprofit before fundraising in Vermont?
2. How much does it cost to incorporate a nonprofit in Vermont?
3. When is the Vermont annual report due?
Your annual report is due by the last day of the anniversary month of your incorporation date each year.
4. What happens if I miss the annual report deadline?
The Secretary of State may list your nonprofit as delinquent. If you continue to miss deadlines, the nonprofit may be administratively dissolved. You can reinstate by filing all past-due reports and paying reinstatement fees.
5. What is the fee for charitable registration renewal?
The annual renewal fee is $25. You must also attach your most recent IRS Form 990 or financial statements.
6. Are there organizations exempt from charitable registration?
Yes. Certain religious organizations, educational institutions, and small nonprofits may be exempt but must submit an exemption request form to the Attorney General.
7. How do I apply for sales and use tax exemption?
File Form S-3 with the Vermont Department of Taxes and attach your IRS Determination Letter.
Mailing Address :
Vermont Department of Taxes
133 State Street
Montpelier, VT 05633-1401
