Starting and running a nonprofit in Wyoming

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

Wyoming Secretary of State, Herschler Building East, Suite 101, 122 W 25th Street, Cheyenne, WY 82002-0020, or online at wyobiz.wyo.gov (Visa or MasterCard, online only). On paper, pay by check or money order made payable to the Wyoming Secretary of State; processing takes up to 15 business days.

Official source · checked October 22, 2026

Form

Nonprofit Corporation Articles of Incorporation. You choose whether you're a religious, public benefit or mutual benefit corporation (W.S. 17-19-1804 defines them), say whether you'll have members, and give your provisions for distributing assets on dissolution. All incorporators sign, and your registered agent signs a consent to appointment.

Official source · checked October 22, 2026

Filing fee

$50.00 for a nonprofit corporation's articles of incorporation.

Official source · checked October 22, 2026

Annual report

Every year, due on the first day of the month you were formed (if you registered January 15, it's due January 1 each year). You can file up to 120 days early, and you'll get email reminders 60, 30 and 10 days before. If it isn't filed within 60 days after the due date, the corporation is administratively dissolved.

Official source · checked October 22, 2026

Annual report fee

$25 for a nonprofit, which doesn't report its Wyoming assets. If you file online, the payment processor adds a convenience fee.

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?

No. Wyoming has no state requirements for charities and fundraisers. A nonprofit corporation formed in another state may still have to qualify as a foreign corporation in Wyoming (W.S. 17-19-1501).

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

Wyoming has no corporate state income tax.

Official source · checked October 22, 2026

Sales tax

Sales to religious or charitable organizations for their regular religious or charitable functions and activities are exempt, and so are their occasional fundraising sales for those functions that aren't part of a regular business (W.S. 39-15-105(a)(iv)).

Official source · checked October 22, 2026

Using the exemption

Wyoming law doesn't require you to get a determination of exempt status from the Department of Revenue, but the Department encourages it, and if you claim the exemption in error you owe the tax plus penalty and interest. With an IRS 501(c)(3) letter, send the Department a copy to get a letter of authority; without one, send your articles of incorporation, constitution or bylaws, mission statement and three years of income and expense statements. Give sellers a completed Streamlined Sales Tax Certificate of Exemption with the RID number from your letter (don't send it to the Department). Purchases by members or employees that the organization doesn't pay for directly are 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, with the number set in or under your articles or bylaws (W.S. 17-19-803).

Official source · checked October 22, 2026

Every year

• Wyoming: no state charity registration

  Wyoming has no state registration requirements for charities or fundraisers. An out-of-state nonprofit that does business in Wyoming may still need to register (qualify) as a foreign corporation with the Secretary of State. Confirm with the Wyoming Secretary of State.

  Official source · checked October 17, 2026

• Wyoming Secretary of State: nonprofit annual report

  Wyoming nonprofits file an annual report with the Secretary of State on the first day of the month they were formed or registered (for example, a nonprofit formed January 15 is due January 1 each year). You can file up to 120 days early. The fee for nonprofits is $25. A report not filed makes the nonprofit delinquent on the second day of the next month, and if it is still not filed 60 days after the due date, the nonprofit is administratively dissolved. Confirm with the Wyoming 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 Wyoming's in date order.

Make my Wyoming calendar

Who to ask

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