Starting and running a nonprofit in Illinois

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

Illinois Secretary of State (General Not For Profit Corporation Act, 805 ILCS 105/101.10)

Official source · checked October 21, 2026

Form

Articles of incorporation, signed by the incorporators and filed in duplicate (805 ILCS 105/102.10). The Secretary of State provides the form.

Official source · checked October 21, 2026

Filing fee

$50 (805 ILCS 105/115.10)

Official source · checked October 21, 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. All charitable organizations that ask for donations or hold charitable assets in Illinois register with the Attorney General's Charitable Trust Bureau before they do either. Religious organizations can file Form CO-3 to be exempt from annual reports.

Official source · checked October 21, 2026

Fee

$15. Asking for donations before you register adds a $200 late registration fee.

Official source · checked October 21, 2026

Every year

File an annual report on Form AG990-IL, with a $15 fee above certain contribution and asset levels, and $100 more for each late report.

Official source · checked October 21, 2026

State tax exemption

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

Income tax

The Attorney General says that once the IRS grants exemption, an organization is automatically exempt from Illinois income tax, with certain exceptions.

Official source · checked October 21, 2026

Sales tax

Apply to the Department of Revenue for a sales tax exemption number (an "E-number") on Form STAX-1 or through MyTax Illinois, with your articles, bylaws and a financial statement. There's no fee; it can take up to 90 days and isn't retroactive. 501(c)(3) status alone doesn't qualify you.

Official source · checked October 21, 2026

Your board

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

Minimum directors

Three (805 ILCS 105/108.10(a)).

Official source · checked October 21, 2026

Every year

• Illinois Attorney General: charity annual report (AG990-IL)

  Charities registered with the Illinois Attorney General file the AG990-IL annual report, with attachments and fees, within six months after the fiscal year ends. You can get a 60-day extension by sending a written request before the due date. A late report costs $100 and is not treated as filed until the late fee is paid. Confirm what applies to you with the Attorney General's Charitable Trust Bureau.

  Official source · checked October 14, 2026

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

Make my Illinois calendar

Who to ask

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