Kentucky Nonprofit Compliance

Required annual filings

This guide covers the required filings to maintain a nonprofit corporation in Kentucky. If you are looking to form nonprofit in Kentucky, please visit our Start Your Kentucky Nonprofit guide. The steps below apply to nonprofits that are both incorporated and foreign qualified in Kentucky. Please note that this is a general list and may not be exhaustive or applicable to all nonprofits.

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1 File IRS Form 990
Agency:Internal Revenue Service (IRS)
Form:

IRS Form 990-N, 990-EZ, 990-PF or 990

Instructions:

See Form 990 Thresholds to determine which form to file.  Then see Current Form 990 Series for instructions.

Due:

The 15 day of the 5 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.

2 File Kentucky Corporate Tax Exemption Renewals

Not required



There is no renewal requirement for Kentucky corporate income tax exemption.

More information: Kentucky Department of Revenue
3 File Kentucky Sales Tax Exemption Renewals

Not required



Kentucky does not have a renewal requirement for sales tax exemption, but organization information most be kept up to date.

More information: Kentucky Department of Revenue
4 File Kentucky Annual Report
Agency:Kentucky Secretary of State
Form:

Simply sign and return the reminder postcard they mail you.

Filing method:

In-person, mail, or online.

Agency fee:

$15

Due:

Annually by June 30. Can be filed as early as January 1. 

Law:

KRS 14A.6-010

Penalties:

No late fee. Your business will receive a notice that you have 60 days until it will be dissolved or revoked.

Notes:
  • Postcards should be signed by an officer, partner or member. Anyone with authority may file online.
  • Original signatures are not required.
5 Renew the Charitable Solicitation Registration

Kentucky Charitable Solicitation Registration

Agency:Kentucky Attorney General - Charities
Law:

Kentucky Revised Statutes Ann. §§ 367.650, 367.657 et seq.

Automatic Exemption

Exemption Eligible Organizations:
  • Religious organizations
  • Educational institutions
  • PTAs and student groups
  • Membership organizations

Initial Registration

Form:

There is no prescribed form. File by mail:

  • A copy of the most recent IRS 990 (or URS, if not available)
  • A copy of the IRS Determination Letter
  • A copy of the By-laws
  • A copy of the Articles of Incorporation
Filing method:

Mail

Agency fee:

$0

Due:

Charitable organizations must register with the Kentucky Attorney General prior to soliciting. 

Registration Renewal

Agency fee:

$0

Due:

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.

Notes:

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.

Change of Fiscal Year

Agency fee:

$0

Notes:

File the new 990 showing a change in fiscal year.

6Maintain a Kentucky Registered Agent

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.



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