Starting and running a nonprofit in Utah

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

Utah Division of Corporations and Commercial Code, online at businessregistration.utah.gov (log in with UtahID, choose Formations, then Domestic Nonprofit Corporation)

Official source · checked October 22, 2026

Form

Articles of Incorporation for a nonprofit corporation (Utah Code 16-6a-202). Besides filing online, you can file them on paper, in duplicate, in person, by mail or by fax.

Official source · checked October 22, 2026

Filing fee

$59 (non-refundable)

Official source · checked October 22, 2026

Annual report

Every year, by the last day of your anniversary month (the month your nonprofit was formed); you can file up to 60 days early.

Official source · checked October 22, 2026

Annual report fee

$18 for a nonprofit corporation's renewal, plus a $10 late renewal fee if you're late.

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?

Not as a separate charity permit. Since January 1, 2025, Utah charities instead register the nonprofit with the Division of Corporations and Commercial Code and upload a copy of their most recently filed IRS Form 990, 990-EZ, 990-N or 990-PF every year.

Official source · checked October 22, 2026

New charities

If you haven't filed a Form 990 yet, upload your IRS determination letter instead; it must be dated within the last two years. The Form 990 you file must be for a tax year within the last three years.

Official source · checked October 22, 2026

Exempt

Organizations that aren't required to file a Form 990, 990-EZ, 990-N or 990-PF with the IRS don't have to make this filing.

Official source · checked October 22, 2026

Renewal

Every year: you upload your most recent Form 990 when you file your annual report/renewal with the Division of Corporations. Brand-new nonprofits won't have a Form 990 in their first year and upload it with their first annual report.

Official source · checked October 22, 2026

If you hire a fundraiser

Professional fundraisers must register with the Utah Division of Consumer Protection before soliciting in or from Utah, and professional fundraising consultants must register before providing services to a charity (Utah Code 13-22-104).

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

Register for the exemption from Utah corporate franchise or income tax with the Utah State Tax Commission on Form TC-161 (online at tap.utah.gov, or on paper), attaching your IRS 501(c) determination letter. The exemption doesn't cover income from an unrelated trade or business.

Official source · checked October 22, 2026

Unrelated business income

You only need to file Form TC-161 once. If you have unrelated business income, file Form TC-20MC with a copy of your federal Form 990-T, by the due date of your federal return.

Official source · checked October 22, 2026

Sales tax

Apply to the Utah State Tax Commission for a sales tax exemption number on Form TC-160, Application for Sales Tax Exemption Number for Religious or Charitable Institutions (online at tap.utah.gov or by mail to the Religious and Charitable Section), with your IRS 501(c)(3) determination letter. The exemption doesn't apply to unrelated trade or business income.

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 set in or fixed under your bylaws (Utah Code 16-6a-803).

Official source · checked October 22, 2026

Every year

• Utah Division of Corporations: nonprofit annual renewal (with IRS Form 990 upload)

  Utah nonprofit corporations, and out-of-state nonprofits registered in Utah, file an annual report (called a renewal) with the Division of Corporations and Commercial Code. It is due one year from the date the nonprofit registered with the Division, and every year after that, so mark the anniversary date itself, not the end of that month. Since January 1, 2025, charities must upload their most recent IRS Form 990, 990-EZ, 990-N, or 990-PF with the renewal; the 990 must be for a tax year within the last three years, and you should not include Schedule B. The Division's posted fee schedule (labeled fiscal year 2026) lists an $18 nonprofit renewal fee and a $10 late renewal fee. Confirm with the Division of Corporations and Commercial Code.

  Official source · checked October 17, 2026

• Utah: separate charity registration replaced by Form 990 upload

  Utah no longer has a separate charity registration with the Division of Consumer Protection. Since January 1, 2025, nonprofits that do business in Utah register the nonprofit with the Division of Corporations and Commercial Code and upload their latest IRS Form 990 each year with the annual renewal. A brand-new charity that has not filed a 990 yet uploads its IRS determination letter instead. Organizations that are not required to file one of these IRS forms are exempt from the upload. The Division of Consumer Protection still enforces the Charitable Solicitations Act. Confirm with the Division of Consumer Protection.

  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 Utah's in date order.

Make my Utah calendar

Who to ask

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