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How to Start a Nonprofit in Indiana: Requirements, State 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 Indiana, 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 Indiana, 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. Check name availability on the Indiana Department of Financial Institutions (DFI) name search tool: DFI Business Name Search
Note: You must obtain authorization before using restricted words like ‘school,’ ‘college,’ or ‘foundation.’
Choose your board of directors
Indiana nonprofit corporations must have a board of at least three directors, and the IRS also recommends a minimum of three. An odd number of directors helps avoid voting ties. Articles or bylaws typically outline the number of directors, their duties and powers, terms, qualifications, appointment or election process, and board meetings.
Appoint a registered agent
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 California or authorized to operate there.
How to register a nonprofit in the state of Indiana?
You must complete the formal procedures required to establish your nonprofit as a legally recognized entity in Indiana.
File Articles of Incorporation with the Indiana Department of State
Starting a nonprofit in Indiana begins with filing Form 4162 – Articles of Incorporation for a Nonprofit Corporation (Indiana). This step legally establishes your organization and lays the foundation for tax-exempt status.
Filing Methods
- Online: Submit via the Online.
- Mail: Send the completed form to the Indiana Secretary of State, Business Services Division.
Indiana Secretary of State
Business Services Division
302 W. Washington St., Room E018
Indianapolis, IN 46204
| Form | Due date | Fee | Filing Method |
|---|---|---|---|
Form 4162 – Articles of Incorporation for a Nonprofit Corporation (Indiana) |
No specific due date, file before starting the organization |
$30 |
|
|
$50 |
$50 |
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
Bylaws are the internal rules that officers and directors use to manage and govern the nonprofit. While Indiana does not require that bylaws be submitted to the state, creating them is an essential part of the formation process and is mandated by state law. It is important that the bylaws be drafted by someone familiar with both state and federal laws applicable to tax-exempt organizations.
Note: When applying for 501(c)(3) tax-exempt status, the IRS requires a copy of the bylaws, except when filing using Form 1023‑EZ.
How to apply for tax exemption and solicitation in Indiana?
To operate legally in Indiana, 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
To obtain a state-level tax exemption in Indiana, your nonprofit must file Form NP-20A (Nonprofit Application for Sales Tax Exemption) with the Indiana Department of Revenue (DOR). This form registers your organization for exemption from state sales tax on qualifying purchases.
Note: Indiana does not have a charitable solicitation registration requirement
What are the annual tax filing requirements for nonprofits in Indiana?
Nonprofits in Indiana 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:
-
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.
Indiana State Tax Filing
Form NP-20R is a compliance report that Indiana nonprofits must file with the Department of Revenue (DOR) to maintain their state tax-exempt status.
Note: It replaced the older annual NP-20 filing. Now, instead of filing every year, Indiana nonprofits file once every five years.
Due Date:
-
Biennially: Every five years, with the first report due based on the organization's federal employer identification number (FEIN):
- May 15, 2024: If the organization does not have a FEIN or if the FEIN ends in 00 through 24.
- May 15, 2025: If the FEIN ends in 25 through 49.
- May 15, 2026: If the FEIN ends in 50 through 74.
- May 15, 2027: If the FEIN ends in 75 through 99.
- Subsequent Filings: After the initial filing, the report is due every five years on May 15.
- Fee: No fee.
-
Filing Method:
Obtain Form NP-20R through the Indiana DOR's e-services portal, INTIME, at https://intime.dor.in.gov/eServices/_/.
Form IT‑20NP – Indiana Nonprofit Income Tax Return
- Purpose: To report and pay Indiana income tax on unrelated business income for nonprofits.
- Due Date: 15th day of the 5th month after the organization’s fiscal year ends.
- Filing Fee: No filing fee.
-
Filing Method:
- Online Filing: File electronically through the Indiana Department of Revenue’s INTIME portal: INTIME Portal
-
Mail: You can still mail a paper Form IT‑20NP to:
Indiana Department of Revenue
Nonprofit Tax Unit
100 North Senate Avenue
Indianapolis, IN 46204
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 board members to start a nonprofit?
Yes. Indiana requires at least three directors to serve on your board. Best practice is to have unrelated individuals to avoid conflicts of interest.
Do I need a registered agent?
Yes. You must list an Indiana-registered agent with a physical address to receive legal and state correspondence.
How do I apply for an Indiana state tax exemption?
File Form NP-20A with the Indiana Department of Revenue. Once approved, your nonprofit can issue Form ST-105 to vendors to make sales tax-exempt purchases.
Article Sources:
- Form 4162 - Articles of Incorporation for a Nonprofit Corporation (Indiana)
- Form NP-20A - (Nonprofit Application for Sales Tax Exemption)