Starting and running a nonprofit in Indiana

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

Indiana Secretary of State, Business Services Division (online through INBiz, or on the paper form sent to 302 W. Washington St., Room E018, Indianapolis)

Official source · checked October 22, 2026

Form

Articles of Incorporation, Domestic Nonprofit Corporation (State Form 4162)

Official source · checked October 21, 2026

Filing fee

$50.00 on the paper form

Official source · checked October 21, 2026

Business entity report

Every other year (biennially). The first report is due two years after you incorporate, by the end of the month you were formed in. The fee for nonprofits is $22.00 on INBiz or $20.00 on paper. If you don't file, the state will administratively dissolve your corporation.

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?

No. Indiana doesn't require charities to register before asking for donations: a charity that raises money through its own employees or volunteers doesn't register or report its fundraising campaigns to the state.

Official source · checked October 21, 2026

If you hire a fundraiser

Paid professional solicitors and fundraising consultants must register with the Indiana Attorney General's Consumer Protection Division before starting a campaign ($1,000.00 to register, $50.00 to renew each year by July 1), and solicitors must file their contract with your charity.

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

Register with the Indiana Department of Revenue by filing Form NP-20A on INTIME within 120 days of forming, with your IRS determination letter. You must file it even if you don't need the sales tax exemption, because it also sets up your income tax status. If you earn income from activities not related to your mission, you must report it on Form IT-20NP and pay Indiana income tax on it. To keep your status, file Form NP-20R, the Indiana Nonprofit Organization's Report, every five years (it replaced the annual Form NP-20 in 2023).

Official source · checked October 22, 2026

Sales tax

Not automatic. Once your NP-20A is accepted, you get a sales tax exemption certificate (Form NP-1) on INTIME to give vendors, and you can buy items for your exempt purpose without sales tax. If your own sales reach $100,000 in the current or previous calendar year, you must register as a retail merchant and collect sales tax.

Official source · checked October 21, 2026

Your board

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

Minimum directors

Three or more individuals, with the exact number set by your articles or bylaws (Ind. Code § 23-17-12-3).

Official source · checked October 22, 2026

Every year

• Indiana Attorney General: no charity registration for charities that raise their own money

  Indiana does not make charities register to raise money when they use their own employees or volunteers to ask for donations. Professional solicitors (paid outside fundraisers) must register with the Attorney General's Consumer Protection Division. If you hire one, make sure they are registered. Confirm with the Attorney General.

  Official source · checked October 17, 2026

• Indiana Secretary of State: business entity report

  Indiana nonprofit corporations file a business entity report with the Secretary of State in the anniversary month of when they were formed. You can file up to 90 days before that month. Indiana's official pages disagree on how often nonprofits file: the Secretary of State's web page says every year, but the current form (State Form 48725) says every other year. Look up your entity on INBiz to see your exact due date. The fee is $20 by mail or $21 online. If a report is five months overdue, the state dissolves the corporation. Confirm with the 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 Indiana's in date order.

Make my Indiana calendar

Who to ask

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