Starting and running a nonprofit in Connecticut

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

Connecticut Secretary of the State, Business Services Division (online through your Business.CT.gov account, or on paper)

Official source · checked October 22, 2026

Form

Certificate of Incorporation (Nonstock Corporation). Within 90 days of filing it you must also file an Organization and First Report listing your addresses, officers and directors.

Official source · checked October 22, 2026

Filing fee

$50 for the Certificate of Incorporation, plus $50 for the Organization and First Report.

Official source · checked October 22, 2026

Annual report

Every year, filed online by the anniversary of your first report ($50). The Secretary of the State sends a notice (to your principal office or email address) when it's due, but not getting one doesn't excuse a late report (Conn. Gen. Stat. § 33-1243; fee in § 33-1013).

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 Public Charities Unit of the Connecticut Department of Consumer Protection before you solicit donations or have anyone solicit for you (Conn. Gen. Stat. § 21a-190b).

Official source · checked October 22, 2026

Exempt

Charities that normally receive less than $50,000 in contributions a year (in two of the last three years) and don't pay anyone mainly to solicit; religious organizations; parent-teacher associations, and schools whose curricula are approved by a state or the U.S. or accredited; licensed nonprofit hospitals; government units; and anyone soliciting only for those groups. You must claim the exemption before soliciting on Form CPC-54, Claim of Exemption From Registration. There's no fee and you file it only once, as long as you still qualify (Conn. Gen. Stat. § 21a-190d).

Official source · checked October 22, 2026

Fee

$50 a year (nonrefundable), plus a late fee of $25 for each month or part of a month that a registration is late (Conn. Gen. Stat. § 21a-190b).

Official source · checked October 22, 2026

Renewal

Every year. Your registration expires on the last day of the eleventh month after your fiscal year ends. Send a copy of your most recent IRS Form 990 (or 990-EZ or 990-PF) with your first application; when you renew, you confirm you filed it instead of sending a copy, and keep it for 3 years.

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

Companies exempt under federal income tax law are exempt from the Connecticut Corporation Business Tax and don't file Form CT-1120.

Official source · checked October 22, 2026

Unrelated business income

If you have unrelated business taxable income from a trade or business in Connecticut, register with the Department of Revenue Services through myconneCT (no fee) and file Form CT-990T, due the same day as your federal Form 990-T.

Official source · checked October 22, 2026

Sales tax

No state permit to apply for: the Department of Revenue Services no longer issues exemption permits and accepts your IRS 501(c)(3) determination letter as proof. To buy goods or taxable services tax-free for your exempt purposes with the organization's own funds, give the seller Form CERT-119 with a copy of your determination letter attached (don't send it to the Department). If you buy meals or lodging for an event with the organization's own funds and attendees don't pay or reimburse you, send Form CERT-112 with your determination letter to the Department for approval at least three weeks before the event.

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, with the number specified in or fixed under your certificate of incorporation or bylaws (Conn. Gen. Stat. § 33-1082(a)).

Official source · checked October 22, 2026

Every year

• Connecticut Department of Consumer Protection: charity registration renewal

  Charities register with the Department of Consumer Protection's Public Charities Unit before asking for donations in Connecticut. Registrations run out on the last day of the eleventh month after your fiscal year ends, so a December year end renews by November 30. The renewal fee is $50. If you renew after it expires, you pay a $25 late fee for each month or part of a month. Charities that get less than $50,000 in contributions a year may claim an exemption instead, filed once. Confirm with the Department of Consumer Protection.

  Official source · checked October 17, 2026

• Connecticut Secretary of the State: nonstock corporation annual report

  Connecticut nonstock (nonprofit) corporations file an annual report online with the Secretary of the State. After the first report, each report is due on the anniversary date of when you filed your first annual report. The fee is $50. The state emails a reminder about a month before, and you can see your next due date on the business filing page. If you don't file, you can't get a Certificate of Legal Existence and the state may dissolve your corporation. Confirm with the Secretary of the 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 Connecticut's in date order.

Make my Connecticut calendar

Who to ask