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May 15, 2025.
How to Start a Nonprofit in Kentucky: 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 Kentucky, 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 focusing on Kentucky-specific filings, every nonprofit must complete a few foundational steps. These ensure your organization is legally recognized, properly structured, and positioned to apply for tax-exempt status.
Name your organization
- Your name must be unique and meet Kentucky naming requirements.
- Check availability using the Kentucky Business One Stop Portal: https://onestop.ky.gov
Note: You may reserve your name for 120 days by filing a Name Reservation Application ($15 fee).
Recruit Your Board of Directors
- Kentucky requires at least three directors, all 18 years or older.
- A majority should be unrelated to ensure independent governance.
- You’ll also need at least one incorporator to file the formation documents.
Appoint a Registered Agent
- Your nonprofit must have a registered agent with a physical address in Kentucky (no P.O. boxes).
- The agent receives legal and state correspondence on behalf of your organization.
How to register a nonprofit in the state of Kentucky?
You’ll need to take the formal steps that establish your nonprofit as a recognized entity in Kentucky:
File Articles of Incorporation with the Kentucky Secretary of State
To register your nonprofit in Kentucky, you need to submit the organization's name and Articles of Incorporation to the Kentucky Secretary of State, along with the incorporation filing fee of $8.
Filing Methods
- Online: Submit the form and payment via the Kentucky Secretary of State's online portal: www.sos.ky.gov.
- Mail: Send the completed form to the Secretary of State's office.
Michael G. Adams
Office of the Secretary of State
P.O. Box 718
Frankfort, KY 40602-0718
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 |
How to apply for tax exemption and solicitation in Kentucky?
To operate legally in Kentucky, 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 sales tax exemption, the state of Kentucky requires that nonprofit organizations submit Form 51A125 (Application for Purchase Exemption Sales and Use Tax) to obtain a sales tax exemption from the state.
Initial charity registration & Annual Renewal with the Kentucky Secretary
of State:
Initial charity registration:
-
Kentucky law requires that every charitable organization file a copy of IRS Form 990 with the Kentucky Attorney General. Additionally, during initial registration, organizations are required to file the following:
- A copy of the IRS Determination Letter
- A copy of the By-laws and Articles of Incorporation
- If a charitable organization is newly formed and a Form 990 has not yet been filed with the Internal Revenue Service, it is required to file the Unified Registration System (URS)
Annual Renewal:
The state of Kentucky requires that nonprofit organizations renew their registration annually. They can file a Unified Registration Statement (URS) for renewal, along with a copy of IRS Form 990.
-
Deadline: The annual renewal of the charitable organization is due on the 15th day of the 4th month after the organization's accounting period ends. This means if the organization follows the calendar tax year, the deadline for annual renewal is April 15
-
Filing Method: A Completed Unified Registration Statement (URS) for Charitable Organizations http://www.multistatefiling.org/
Office of the Attorney General,
1024 Capital Center Drive, Suite 200,
Frankfort, KY 40601.
Note: Registration documents may be submitted by mail on a CD or thumb drive in .pdf format
What are the annual tax filing requirements for nonprofits in Kentucky?
Nonprofits in Kentucky 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.
Kentucky State Tax Filing
- Annual Report: Kentucky law also requires nonprofit organizations to file an Annual Report each year with the Secretary of State.
- Deadline: The due date to file the annual report is between January 1 and June 30 of each year.
-
Filing Methods:
- Filing your annual report Online or
- Print your annual report and return it by mail or in person.
Filings Branch 700 Capital
Ave.
P.O. Box 718
Frankfort, KY 40602
Ready to e-file the 990 Form with the IRS?
File with confidence–you are backed by the Tax990 Commitment.
Frequently Asked Questions
What should be included in the Articles of Incorporation?
The Articles must include:
- The nonprofit’s name and purpose
- Registered agent and office address
- Names and addresses of incorporators
- A dissolution clause stating that assets will be used for charitable purposes
How do I apply for a state tax exemption in Kentucky?
Once you receive your IRS determination letter, submit it to the Kentucky Department of Revenue to apply for state sales and property tax exemptions.
Do I need to register before soliciting donations?
Yes. Nonprofits must register with the Kentucky Office of the Attorney General – Charitable Division before soliciting charitable contributions.
How often do I renew charitable registration?
Charitable registration must be renewed annually by submitting a renewal form and updated financial statements.