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May 15, 2025.
How to Start a Nonprofit in Connecticut: Registration, Filings, and Annual Reports
From incorporation to annual filings—your step-by-step guide to staying compliant.
Every state has its own requirements for forming and maintaining a nonprofit. In Connecticut, the process includes initial registration, tax-exempt applications, and recurring annual filings. Understanding these steps upfront helps ensure your organization remains compliant and in good standing.
Understanding the Basics
Before filing in Connecticut, nonprofits must complete basic foundational steps to secure legal recognition, establish proper structure, and be eligible for tax-exempt status.
Name your organization
Select a name that is distinguishable from other registered entities and follows state naming rules. It must include a corporate designator such as “Corporation,” “Incorporated,” or “Limited.” Checking availability through the Secretary of State helps avoid delays in the registration process. Business.ct.gov.
Choose your board of directors
Nonprofits are governed by a board that carries fiduciary responsibility. At minimum, you’ll need one incorporator to file your Articles of Incorporation, three directors to guide oversight, and an officer (often a secretary) to maintain records. Connecticut does not require directors or officers to reside in the state.
Define your charitable purpose
Your purpose must align with IRS requirements for tax-exempt status—commonly charitable, educational, religious, or scientific. It must serve the public rather than private individuals or political interests. A clear purpose statement is essential for both incorporation and federal exemption applications.
Appoint a registered agent
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A registered agent receives official communications, such as legal notices and government filings, on behalf of your nonprofit. This can be an individual or a business entity, but they must be based in Connecticut or authorized to operate there.
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Foreign entities may use the Secretary of the State as a registered agent.
How to register a nonprofit in the state of Connecticut?
You must complete the formal procedures required to establish your nonprofit as a legally recognized entity in Connecticut.
File Articles of Incorporation with the Connecticut Secretary of State
To register your nonprofit in Connecticut, you need to submit the organization's name and Certificate of Incorporation to the Connecticut Secretary of State
Filing Methods
- Online: Submit via the Connecticut Business Site.
- Mail: Send the completed form to the Secretary of State.
Business Services Division
Connecticut Secretary of the State
P.O. Box 150470
Hartford, CT 06115-0470
| Form | Fee | Filing Method |
|---|---|---|
|
$50 |
E-file and mail option is available. |
Apply for an Employer Identification Number (EIN)
Nonprofit organizations are required to obtain an Employer Identification Number (EIN) from the IRS. This will serve as the organization's federal tax identification number and is essential for conducting legal and financial activities.
Although there is no specific deadline to apply, it is recommended to obtain an EIN as early as possible, as it is necessary for opening a bank account, applying for tax-exempt status, and filing required forms with the IRS.
| Form | Fee | Filing Method |
|---|---|---|
|
Form SS-4 (Application for Employer Identification Number (EIN)) |
Free |
Online via IRS EIN Assistant |
Hold your organizational meeting and adopt bylaws
After incorporation, your nonprofit must hold its initial organizational meeting to establish governance and ensure legal compliance. Make sure the following points are addressed during the meeting:
- Approve the bylaws - These outline how your nonprofit will operate (e.g., meetings, voting, officer roles).
- Elect governing bodies - Typically includes President, Secretary, and Treasurer.
- Adopt policies - Such as a conflict-of-interest policy, required for 501(c)(3) status.
- Authorize filings - Approve resolutions to apply for IRS and state tax exemptions.
How to apply for tax exemption and solicitation in Connecticut?
To operate legally in Connecticut, nonprofit organizations must meet both tax exemption and charitable solicitation requirements. Here's a streamlined process for applying for both:
Federal tax exemption
To obtain a state tax exemption, your nonprofit must first apply to the IRS. The required forms depend on the size and type of your organization:
- Form 1023: For Section 501(c)(3) organizations with gross receipts over $50,000 or total assets over $250,000.
- Form 1023-EZ: Also applies to Section 501(c)(3) organizations–typically smaller nonprofits with gross receipts of $50,000 or less and assets under $250,000.
- Form 1024 or 1024-A: Organizations seeking tax-exemption under IRS sections other than 501(c)(3).
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
|
IRS Form 1023 or 1023-EZ (For Section 501(c)(3) organizations) |
Within 27 months of forming the organization. |
Varies from $275 to $600 |
Online via Pay.gov |
|
IRS Form 1024 or 1024-A (For other organizations) |
State tax exemption
Connecticut law allows nonprofit organizations to automatically qualify as tax-exempt with the state if they filed Form 1023/1024 and obtained 501(c) tax-exempt status from the IRS.
The state also accepts a Federal determination letter or a Connecticut exemption permit (E-Number Permit) issued prior to 1995 as proof of exemption.
Initial Charity Registration with Connecticut Secretary of State:
The State of Connecticut mandates nonprofits to register as charitable organizations with the Department of Consumer Protection before soliciting contributions. To complete the registration, the organization can use this application, attach a copy of IRS Form 990, and pay the registration fee of $50.
Charitable Organization Renewal Notice:
The state of Connecticut mandates that nonprofit organizations renew their registration annually. They can file Form CPR-80, along with a copy of IRS Form 990.
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Deadline: 11 months after the end of the organization's accounting period
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Filing Method:
- Online: File through the Connecticut state’s online portal.
- Mail: Send the completed form to the State of Connecticut.
STATE OF CONNECTICUT
DEPARTMENT OF CONSUMER PROTECTION,
450 Columbus Blvd, Ste 801,
Hartford, CT 06103.
What are the annual tax filing requirements for nonprofits in Connecticut?
Nonprofits in Connecticut must comply with both federal and state filing requirements to maintain their tax-exempt status and remain in good standing. Here's an overview of the key filing obligations:
Federal tax filing (IRS)
Even though your nonprofit may be exempt from paying federal income taxes under Section 501(c)(3), it still has annual filing requirements with the IRS:
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Forms: The organization must file 990 series forms annually to stay compliant.
- Form 990-N: For smaller organizations with gross receipts $50,000 or less.
- Form 990-EZ: For organizations with gross receipts under $200,000 and total assets under $500,000.
- Form 990: For organizations with gross receipts ≥ $200,000 and total assets ≥ $500,000.
- Form 990-PF: For private foundations.
- Form 990-T: For organizations with any unrelated business income (UBI) of $1,000 or more.
- Due Date: The return is due on the 15th day of the 5th month after the fiscal year ends (for example, May 15 for a December 31 year-end).
- Filing Method: The IRS mandates e-filing for these forms.
Connecticut State Tax Filing
Annual Report:
In addition to the charity annual renewal, Connecticut law also requires nonprofit organizations to file an Annual Report electronically each year with the Connecticut Government.
- Deadline : The due date to submit an annual report to the state of Connecticut will vary for each organization. The state will send an email or postcard one month before your due date.
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Filing Method:
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Online:
File through the online portal provided by the State of Connecticut.
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Online:
Ready to e-file the 990 Form with the IRS?
File with confidence–you are backed by the Tax990 Commitment.
Frequently Asked Questions
Do I need to reserve my nonprofit’s name before filing?
No, name reservation is optional. However, you can reserve a name for 120 days by filing a Name Reservation Application for $60.
What is a registered agent, and is it required?
Yes, all Connecticut nonprofits must have a registered agent (an individual or business entity) with a physical address in Connecticut to receive legal and official documents.
How do I apply for a federal tax exemption?
File IRS Form 1023 (or Form 1023-EZ, if eligible) to apply for 501(c)(3) status.
Once approved, your organization is recognized as tax-exempt.