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Equine Rescue Net - Information on Nonprofit Requirements
This page contains links to information on how to become a nonprofit
and/or tax exempt organization in States throughout the U.S.
Generally, you must register with your State before you apply to the IRS for 501(c)(3) status.
Information is listed alphabetically by state.
PLEASE do not let this simple collection of links take the place of a lawyer's advice! This information is here just to help you look into getting nonprofit status.
Corrections and additions are welcome. Email webmaster@equinenet.org
Many States use the PDF format for their files. In order to read these files, you need the program Adobe Acrobat Reader, which is free. Here is where to get it for Windows (all flavors), MAC and many other platforms:
http://www.adobe.com/prodindex/acrobat/readstep.html
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Alabama Secretary of State Nonprofit Corporation Articles of Incorporation Alabama Dept. of Revenue Alabama Franchise Tax - Alaska Corporation Net Income Tax Return Instructions - http://www.revenue.state.ak.us/IEA/forms/96PDF/96COVRP.PDF Form required by the Alaska Dept. of Commerce for incorporating as nonprofit: http://www.commerce.state.ak.us/dced/bsc/08-405.pdf Alaska Dept. of Revenue: Bronze_Ickes@revenue.state.ak.us Arizona Dept. of Revenue - Tax Exempt Organizations explanation. No tax form available, contact the A.D.R. for correct procedure for exemption. http://www.revenue.state.az.us/brochure/nonprof.htm Arizona Dept. of Revenue: Tax Exempt Numbers/Organizations. (602) 542-3345 Taxpayer Information and Assistance: Arkansas Secretary Of State Arkansas Dept. of Finance Administration California Franchise Tax Board - Frequently Asked Questions: How Do I Get Tax Exempt Status? http://www.ftb.ca.gov/geninfo/b&c/faq/709.htm
California Franchise Tax Board - Form 3500, Application for Tax Exemption http://www.ftb.ca.gov/forms/96_forms/96_35bk.pdf California Franchise Tax Board: 1-800-852-5711 Colorado Dept. of Revenues ftp://ftp.aclin.org/other/government/dor/fyi/pdf/sales02.pdf
Application for Sales Tax Exemption for Colorado Organizations http://www.state.co.us/gov_dir/revenue_dir/PDF/dr0715.pdf Colorado Dept. of Revenue: (303)866-3091
"Income tax exempt status is handled at the federal level. In Colorado, there is no state equivalent [C.R.S. 39-22-112(2)] If the organization has unrelated business income, it would use the "Colorado Corporation Income Tax Forms and Instructions, Form 112" -- which is on our Web site." Information from: Ro Silva, Colorado Department of Revenue, Web Site Manager Hawaii - no application for tax exemption coming up on the web site at Dept. of Revenues. No email address either. Just snail mail address: Ray K. Kamikawa, Director Idaho - same problem as Hawaii -- just snail mail info available. Dept. of Revenue and Taxation Illinois Secretary of State Dept. of Business Services - Guide For Organizing a Not For Profit Corporation Illinois Dept. of Revenue Indiana Secretary of State Secretary of State (SOS) Form provided by state at: Indiana Annual Report of Nonprofit Corporation Department Revenue, Compliance Division Information Indiana Dept of Revenue Not for Profit Organizations in Indiana need to
register as "Revenue Information Bulletin 10 - Application of Sales Tax to Not-For Profit Organization" Kentucky First, in Kentucky you have to check the name you've chosen to make sure it is available. A preliminary name availability check can be made by writing to the Secretary of State, or by phoning 502.564.2848. http://www.sos.state.ky.us/BUSSER/CORPORATIONS.htm - look at the second section on this page for non-profits. http://www.sos.state.ky.us/Busfildiv.htm this page has a larger span of info, such as forms needed for filing annual returns. You should be able to get all you need from these two links, or the phone numbers and snail mail addresses on the corporations page. For more information: Business Filings Office of the Secretary of State 700 Capitol Avenue Room 154, State Capitol PO Box 718 Frankfort, KY 40602 Office Hours: 8:00 a.m. – 4:30 p.m., EST Monday through Friday (502) 564-2848 Fax: (502) 564-4075 Montana Dept. of Revenue - "How Do I Obtain a Tax Exempt Status with the State of Montana?" http://www.mt.gov/revenue/home01i.htm#cp-exempt Montana Dept. of Revenue: Natural Resource and Corporation Tax Division Nebraska Dept. of Revenue: http://www.nol.org/revenue/mail/ndrmail.html Nebraska State Office Building 301 Centennial Mall South Lincoln, NE 68509-4818 (800) 742-7474 The Nebraska Taxation of Nonprofit Organizations (for sales and use, income and withholding taxes) Guidelines. http://www.nol.org/home/NDR/info/nonprof.pdfNevada does not seem to have information on the web for corporate taxes, franchise taxes, or personal income taxes, but there is a taxation department, so they get it somehow. :-) We haven't yet found anything relating to nonprofit orgs. The information below is the best we can do for now -- please let us know if you find anything more specific to nonprofit corporations in the State of Nevada. Nevada Secretary of State Office: Secretary of State *Nevada Dept. of Taxation: webadmin@govmail.state.nv.us web link for business information: http://www.state.nv.us/binn/ Nevada Secretary of State: Secretary of State New Mexico Taxation and Revenue Dept. http://www.state.nm.us/tax/pubs/grtaxnpo.htm (No application or form provided on web site) New Mexico Dept. of Taxation and Revenue: 1100 S. St. Francis Dr. North Carolina: Need Microsoft Word 6.0 to view. Downloadable from site. North Carolina Dept. of Revenue To order tax forms (919) 715-0397 Ohio -- Secretary of State, General Information and Assistance "For further information on nonprofit corporations, contact the Secretary of State's office for a free publication, Legal Handbook for Nonprofit Organizations."
To order: Oregon Dept. of Revenue - Information for Tax Exempt Organizations http://www.dor.state.or.us/default.html (no application necessary - prerequisite: federal exempt status -- but do confirm this first! Laws change...) Oregon Dept. of Revenue: 955 Center St NE Texas - Window on State Government - http://www.window.state.tx.us/taxinfo/taxpubs/tx96_122.html Texas Window on State Governement: tax.help@cpa.state.tx.us Utah Tax Commission
Form TC-160 - Application for Sales Tax Exempt Number for Religious or Charitable Institutions http://txdtm01.tax.ex.state.ut.us/96packx/tc-160.pdf Utah State Tax Commission: taxmaster@email.state.ut.us Washington State Dept. of Revenue - Exemptions for Nonprofit Organizations
Application to Form a Nonprofit Corporation and Master Business Application Washington State Dept. of Revenue: 1-800-647-7706 Wyoming Dept. of Revenue - Exemptions Publication http://revenue.state.wy.us/excise/taxguide.htm#2
Sales and Use Tax Exemption Certificate http://revenue.state.wy.us/pdf/ets101.pdf Wyoming Dept. of Revenue: 307-777-7961 |
Corrections and additions are welcome. Email dlinkous@radix.net