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: ACCESS PREMIUM DATA
Instructions: ACCESS PREMIUM DATA
Due: ACCESS PREMIUM DATA
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: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$15

Due: ACCESS PREMIUM DATA
Law:

KRS 14A.6-010

Penalties: ACCESS PREMIUM DATA
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.

Foreign Qualification is Prerequisite: ACCESS PREMIUM DATA
Registered Agent (Special Agency) Required? ACCESS PREMIUM DATA

Automatic Exemption

Exemption Eligible Organizations: ACCESS PREMIUM DATA
Law:

KRS § 367.660

Initial Registration

Form: ACCESS PREMIUM DATA
Filing Method: ACCESS PREMIUM DATA
Agency Fee:

$0

Due: ACCESS PREMIUM DATA

Registration Renewal

Agency Fee:

$0

Due: ACCESS PREMIUM DATA
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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