|Agency:||Internal Revenue Service (IRS)|
By the 15th day of the 5th month following the end of the taxable year. For most organizations, the tax year ends December 31 so the Form 990 is due May 15.
|Agency:||Kentucky Secretary of State|
Simply sign and return the reminder postcard they mail you.
In-person, mail, or online.
Annually by June 30. Can be filed as early as January 1.
No late fee. Your business will receive a notice that you have 60 days until it will be dissolved or revoked.
|Agency:||Kentucky Attorney General - Charities|
Kentucky Revised Statutes Ann. §§ 367.650, 367.657 et seq.
|Foreign Qualification is Prerequisite:||No|
|Registered Agent (Special Agency) Required?||Yes|
|Exemption Eligible Organizations:|
There is no prescribed form, instead file the required attachments in the mail. If your 990 is not available the URS can be filed instead.
|Before you Apply:|
|How to Apply:|
If the URS is filed, then registration expires annually on December 31, otherwise it is due annually by 4 months and 15 days after the organization's fiscal year end.
|Due Date Extension:|
Due dates are automatically extended for 180 days beyond the original due date, however, charities should file a copy of their IRS form 8868 when submitting their 990 if an IRS extension was granted.
Simply file your IRS Form 990 with the Kentucky Attorney General at the same time as you file it with the IRS. If your nonprofit does not file Form 990, either file IRS Form 8868 or the URS each year.
File the new 990 showing a change in fiscal year.
To close out your registration charities that are not associated with a professional solicitor contract/campaign or fundraising consultant contract, the charity can simply not submit the next IRS form 990. Alternatively the charity could submit on letterhead the date they wish to withdraw from soliciting in Kentucky.
Maintain a registered agent that has a street address in Kentucky. The registered agent is responsible for receiving legal documents such as service of process. Appointing a registered agent service is often preferable to listing an officer or director, as their information often changes. Consider using our registered agent service in Richmond , KY to maintain compliance with the state requirement.
Harbor Compliance® proudly partners with the Kentucky Nonprofit Network, Inc. to provide insightful resources and compliance solutions to nonprofits in Kentucky.