Starting and running a nonprofit in Kentucky

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

Kentucky Secretary of State, Division of Business Filings (P.O. Box 718, Frankfort, KY 40602).

Official source · checked October 22, 2026

Form

Form NAI, Articles of Incorporation for a Non-profit Corporation (under KRS 14A and KRS 273). It names your registered agent, your initial board of at least three directors, and your incorporator, and is signed by an incorporator. The form doesn't give you tax-exempt status by itself. Your first annual report is due between January 1 and June 30 of the year after you incorporate.

Official source · checked October 22, 2026

Filing fee

$8.00, by check payable to the "Kentucky State Treasurer". The fee is waived for a veteran-owned nonprofit (one at least 51% managed by veterans).

Official source · checked October 22, 2026

Annual report

Every year between January 1 and June 30, with a $15 fee. You can file online, by mail or in person. If you miss June 30, the Secretary of State administratively dissolves your corporation until you reinstate.

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: before you solicit donations in Kentucky, a charity that has to file an IRS Form 990 must send the Attorney General (Office of Consumer Protection, Charity Registration) a copy of its most recent Form 990 (or 990-EZ, 990-PF or 990-N), along with its IRS determination letter, bylaws and articles the first time. A new charity that hasn't filed a 990 yet files a notice of intent to solicit (the Unified Registration Statement) instead. Filings go by mail on a CD or thumb drive as PDFs; there's no electronic filing (KRS 367.657).

Official source · checked October 22, 2026

Exempt

Solicitations only of your own members and their families (as long as membership isn't granted just for donating or used to get around the law); religious organizations raising money for religious purposes such as keeping up a house of worship, holding services and spreading their faith; public or nonprofit private schools and colleges regulated by the Kentucky Board of Education, the Council on Postsecondary Education or an equivalent authority, soliciting their alumni, faculty, students and families, and corporations, to continue an established educational program; and local student groups or PTAs raising money for campus or group activities with the school administration's approval (KRS 367.660).

Official source · checked October 22, 2026

Fee

None. There's no filing fee to register a charity in Kentucky.

Official source · checked October 22, 2026

Renewal

Each year you solicit in Kentucky, file your Form 990 with the Attorney General at the same time you file it with the IRS. A notice of intent to solicit expires on December 31 of the year you filed it; if you don't file a Form 990 with the IRS, file a new notice of intent.

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 Section 501, and religious, educational, charitable or similar nonprofit corporations, are exempt from Kentucky corporation income tax (KRS 141.040).

Official source · checked October 22, 2026

Sales tax

Not automatic. Apply to the Kentucky Department of Revenue, Division of Sales and Use Tax, on Form 51A125 (Application for Purchase Exemption) with your articles or bylaws, your IRS 501(c)(3) determination letter and a financial summary of receipts and spending. If approved, you get a letter with a Purchase Exemption ID for buying without sales tax; items not used for your exempt purpose are still taxable.

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 (KRS 273.211(1)(a)). Your articles must name the first board.

Official source · checked October 22, 2026

Every year

• Kentucky Attorney General: charity registration (copy of Form 990)

  Before asking for donations in Kentucky, a charity files a copy of its most recent IRS Form 990 with the Attorney General. After that, file it each year you solicit in Kentucky, at the same time you file it with the IRS, so the date follows your IRS deadline and any extension. The AG also wants a copy of a Form 990-N. A new charity that hasn't filed a 990 yet files a notice of intent to solicit instead, which expires December 31 of the year it was filed. There is no filing fee. Some groups are exempt, such as member-only solicitations and religious groups raising money for religious purposes. Confirm with the Attorney General.

  Official source · checked October 17, 2026

• Kentucky Secretary of State: annual report

  Kentucky nonprofit corporations file an annual report with the Secretary of State between January 1 and June 30 each year. The fee is $15. If a Kentucky corporation misses the June 30 deadline, it is administratively dissolved until it reinstates. 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 Kentucky's in date order.

Make my Kentucky calendar

Who to ask

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