Starting and running a nonprofit in Arkansas

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

Arkansas Secretary of State, Business and Commercial Services (Victory Building, 1401 W. Capitol Avenue, Suite 250, Little Rock). You can file online or on paper.

Official source · checked October 22, 2026

Form

Articles of Incorporation for Domestic Nonprofit Corporation (Form NPD-01), filed under Arkansas Code 4-33-202. There's also a version with 501(c)(3) language built in (Form NPD-01-501-c-3), at the same fee.

Official source · checked October 22, 2026

Filing fee

$45.00 online or $50.00 on paper.

Official source · checked October 22, 2026

Annual report

Every year, due by August 1, filed with the Secretary of State. There's no charge to file a nonprofit annual report, and you can file it online.

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: register with the Arkansas Secretary of State (Charities Bureau) before you solicit contributions, use fund-raising counsel, paid solicitors or professional telemarketers, or run a sales promotion. Email Form CR-01 to charities@sos.arkansas.gov with your IRS exemption letter (or pending application), your articles of incorporation and Form CR-03, plus Form CR-02 if it applies and any fundraiser contracts.

Official source · checked October 22, 2026

Exempt

Religious organizations that are tax-exempt and pay no income to individuals; accredited or state-approved educational institutions and parent-teacher associations; political candidates and committees; government bodies; licensed nonprofit hospitals; charities that don't intend to receive and don't actually receive more than $50,000 in contributions in a calendar year, if everyone including fundraisers is unpaid and nothing goes to officers or members; and anyone soliciting only for exempt organizations. To claim an exemption, email Form EX-01 with your IRS letter (if any) and articles; the Secretary of State checks it and may ask you to register instead.

Official source · checked October 22, 2026

Fee

None. There's no fee to register a charitable organization in Arkansas.

Official source · checked October 22, 2026

Renewal

Every year, by filing an annual financial report (Form CR-03) with the Secretary of State within 180 days after your fiscal year ends, along with your IRS Form 990, 990-EZ or 990-N if you file one. If contributions were over $1,000,000 in the previous fiscal year you need an audited financial statement; between $500,000 and $1,000,000, a CPA-reviewed one.

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

Apply separately to the Arkansas Department of Finance and Administration's Corporation Income Tax Section (P.O. Box 919, Little Rock, AR 72203-0919). If you have an IRS ruling letter, send a copy of it, pages 1 and 2 of your IRS Form 1023 or 1024, and a statement naming the Arkansas Code exemption you claim. Without an IRS letter, send Form AR1023CT with your articles and bylaws. Exempt organizations' returns, when required, are due on the 15th day of the 5th month after the tax year ends.

Official source · checked October 22, 2026

Sales tax

Being exempt from income tax doesn't make you exempt from sales tax; the Department of Finance and Administration handles sales tax separately.

Official source · checked October 22, 2026

Small-charity sales tax exemption

Since Act 1007 of 2025 (Arkansas Code 26-52-457), purchases by a 501(c)(3) with an annual operating budget under $200,000 that provides charitable community-based services to Arkansans in need are exempt from sales and use tax. Some items stay taxable: motor vehicles, motorboats, aircraft, alcohol, tobacco, computers, building materials, household appliances, mobile phones, ATVs and televisions. You apply to the Secretary of the Department of Finance and Administration, which issues an exemption certificate or a written denial.

Official source · checked October 22, 2026

Your board

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

Minimum directors

Three or more individuals (Arkansas Code 4-33-803, from section 803 of the Arkansas Nonprofit Corporation Act of 1993, Act 1147).

Official source · checked October 22, 2026

Every year

• Arkansas Secretary of State: charity annual financial report

  Charities register with the Arkansas Secretary of State before asking for donations. There is no fee to register. Each year, file the Annual Financial Reporting Form (CR-03) with your IRS Form 990, 990-EZ or 990-N within 180 days after your fiscal year ends. With good cause, the Secretary of State may give an extension of up to six months; email your request. Some groups can claim an exemption instead, such as religious groups, schools, and all-volunteer charities that raise $50,000 or less a year. Confirm with the Secretary of State's Charities Division.

  Official source · checked October 17, 2026

• Arkansas Secretary of State: nonprofit corporation annual report

  Arkansas nonprofit corporations file an annual report with the Secretary of State by August 1 each year. It's free. You can file online for the fastest service. Confirm with the Arkansas 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 Arkansas's in date order.

Make my Arkansas calendar

Who to ask

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