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:

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.

Fact Checked:8/28/19
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.
Fact Checked:8/6/20
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:No
Registered Agent (Special Agency) Required?Yes
Fact Checked:4/10/20

Automatic Exemption

Exemption Eligible Organizations:
  • Solicitations by an organization of contributions from its members and their families only, if membership is not included in a solicitation, is not granted upon the basis of contributions alone, and is within the exception of KRS 367.650(3)
  • Solicitations by a religious organization for funds for religious purposes such as maintenance of a house of worship, conduct of services, and propagation of its faith and tenets as distinguished from other charitable and civic purposes employed by nonreligious organizations
  • Solicitations by a publicly-owned or nonprofit privately-endowed educational institution regulated by the Kentucky Board of Education, the Council on Postsecondary Education, or an equivalent public authority of the jurisdiction where the institution is located, from the alumni, faculty members, student body of the institution and their families, and from corporations, for the continuance of an established educational program
  • Local solicitations by a student group or parent-teacher association for its campus or group connected activities with the approval of the administration of the educational institution
Law:

KRS § 367.660

Fact Checked:1/8/20

Initial Registration

Form:

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.

Filing Method:

Mail

Agency Fee:

$0

Turnaround:

4-6 weeks

Before you Apply:

All Applicants:

  • Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
  • If filing the URS, appoint a registered agent to receive legal documents in Kentucky.
  • Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.
How to Apply:

Domestic Applicants:

  1. File entity formation documents with the Kentucky Secretary of State.
  2. Submit the documents listed in the required attachments section, or a URS if your 990 is not available, to the Kentucky Attorney General - Charities Section.

Foreign Applicants:

  1. Determine whether or not your charity will need to foreign qualify based on your activity in Kentucky. If not required, skip to number 3.
  2. File foreign qualification documents with the Kentucky Secretary of State.
  3. Submit the documents listed in the required attachments section, or a URS if your 990 is not available, to the Kentucky Attorney General - Charities Section.
Required Attachments:

  • IRS form 990
  • Articles of incorporation
  • Bylaws
  • IRS determination letter
Fact Checked:4/14/20

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.

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.

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.

Required Attachments:

  • IRS form 990
Fact Checked:2/4/20

Change of Fiscal Year

Agency Fee:

$0

Notes:

File the new 990 showing a change in fiscal year.

Fact Checked:12/7/18

Cancellation

Agency Fee:

$0

Notes:

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.

Fact Checked:7/14/20
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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