Starting and running a nonprofit in Alabama

Forming your nonprofit corporation

The state creates your organization; the IRS separately recognizes it as tax-exempt. This is the state part.

Where you file

Alabama Secretary of State (P.O. Box 5616, Montgomery, AL 36103-5616). Get a Certificate of Name Reservation first and attach it to your filing.

Official source · checked October 22, 2026

Form

Domestic Nonprofit Corporation Certificate of Incorporation (under Ala. Code § 10A-3A-2.02). Mail two typed copies with a self-addressed, stamped envelope, or file online. The form notes that leaving out certain provisions (such as how assets are distributed on dissolution) could keep you from qualifying for 501(c)(3) status.

Official source · checked October 22, 2026

Filing fee

$200.00 (the Secretary of State passes $100.00 of it to the county where your registered agent's office is). Card payments add a convenience fee of 3% of the total plus $2.00.

Official source · checked October 22, 2026

Then get your EIN and apply to the IRS for 501(c)(3) status: the formation stage walks through both.

Registering to ask for donations

Many states want charities to register before they ask residents for money. Here's what this state says.

Do you have to register?

Yes, unless you're exempt: file a registration statement with the Alabama Attorney General's Office before you solicit donations in Alabama (Ala. Code § 13A-9-71). Initial registration, renewals and exemption applications are filed online.

Official source · checked October 22, 2026

Exempt

Charities that don't intend to raise and don't actually receive more than $25,000 in contributions in a fiscal year, if all their fundraising is done by unpaid people (register within 30 days of going over $25,000). Also educational institutions and their related foundations, religious organizations, political organizations, fraternal, patriotic, benevolent, social, educational, alumni, health care foundation, historical and civil rights organizations (including fraternities, sororities and their auxiliaries), civic leagues soliciting only their members, collections of $10,000 or less for a named individual if all of it is turned over to that person without deductions, certain charities funded by a community chest or united fund, and local veterans, volunteer firefighter, ambulance and rescue squad groups whose fundraisers are unpaid (Ala. Code § 13A-9-71). Exempt charities apply for exemption online.

Official source · checked October 22, 2026

Fee

$25 for the initial registration and $25 with each annual filing.

Official source · checked October 22, 2026

Renewal

Every year, within 90 days after your fiscal year ends (March 31 for a calendar year), file an annual financial report or a copy of your IRS Form 990. You can request a 180-day extension through your online registration profile. You must report any change in your registration information within 10 days.

Official source · checked October 22, 2026

State tax exemption

IRS approval doesn't automatically exempt you from state taxes. Here's how this state handles them.

Income tax

Organizations exempt under IRC § 501(a) don't have to file Alabama corporate income tax returns while they keep their exempt status; if you have unrelated business income, file Alabama Form 20C with a copy of your federal Form 990-T with the Alabama Department of Revenue.

Official source · checked October 22, 2026

Sales tax

No general exemption. The Alabama Department of Revenue says Alabama law doesn't give churches or charitable, civic or other nonprofit organizations a sales or use tax exemption: they pay tax on purchases and collect it on retail sales unless a statute specifically exempts them. Organizations with such a statutory exemption apply for a certificate on Form ST:EX-A1-SE.

Official source · checked October 22, 2026

Your board

The smallest board the state's nonprofit law allows. Many charities choose more.

Minimum directors

One or more, with the number set in or under your certificate of incorporation or bylaws (Ala. Code § 10A-3A-8.03(a)).

Official source · checked October 22, 2026

Every year

• Alabama Attorney General: charity annual filing

  Charities that ask for donations in Alabama register with the Attorney General and file every year within 90 days after the fiscal year ends. You send an annual financial report or a copy of your IRS Form 990, with a $25 fee. You can ask for a 180-day extension through your online registration profile. Some groups don't have to register, such as religious groups, schools and their foundations, and charities that raise $25,000 or less a year with only unpaid fundraisers. Confirm with the Attorney General's Office.

  Official source · checked October 17, 2026

• Alabama Secretary of State: no nonprofit annual report

  Alabama nonprofit corporations don't file a yearly annual report with the Secretary of State. Since 2024, the state only takes annual reports from for-profit and professional corporations. Confirm with the Alabama Secretary of State.

  Official source · checked October 17, 2026

Federal deadlines (the Form 990 family) depend on your fiscal year and size. The compliance calendar puts them and Alabama's in date order.

Make my Alabama calendar

Who to ask

We don't list a free legal help program for Alabama charities yet. The directory has the programs we know of.