Arkansas State Filing Requirements

Initial Registration

1. Choose a Name

• Check name availability on the Arkansas Secretary of State Business Search.
• Optional: Reserve your nonprofit name.
• Form: Name Reservation – RN-06
• Fee: $25
• File online or by mail (holds name for 120 days).

2. Appoint a Registered Agent

• Required: A registered agent with a physical Arkansas street address.
• Registered agent information is listed on Articles of Incorporation (no separate form needed).

3. File Articles of Incorporation

• Form: Articles of Incorporation – Nonprofit Corporation (NPD-01-501-C-3)
• Filing Fee: $45 (online) / $50 (paper)
• How to File: Online: Arkansas SOS Corporations Filing System
  Paper: Mail to:
  Arkansas Secretary of State – Business & Commercial Services
  State Capitol, Suite 256
  Little Rock, AR 72201
• Required Information:
• Nonprofit name
• Purpose statement (charitable, educational, religious, etc.)
• Registered agent details
• Directors and incorporators’ information

4. Adopt Bylaws and Hold Organizational Meetings

Hold an organizational meeting to elect directors and officers and officially commence operations.

5. Obtain an EIN and Apply for 501(c)(3) Status

Secure a Federal EIN from the IRS and Submit IRS Form 1023 or 1023-EZ to apply for federal tax-exempt status.

6. Register for Charitable Solicitation

• Form:Charitable Organization Registration – NPD-5
• Filed with the Arkansas Attorney General before soliciting contributions.
• Include IRS determination letter, Articles, Bylaws, and financial statements.

Annual Filing Requirements

1. File Annual Report with Secretary of State

• Form: Nonprofit Corporation Annual
  Report – NPD-5 (same form also used for initial registration renewal if applicable)
• Fee: $0 for domestic nonprofit corporations
• Due Date: August 1 each year
• How to File: Online via Arkansas SOS Corporations System

2. Renew Charitable Registration

• Form: Charitable Organization Annual Financial Report (NPD-5)
• Include IRS Form 990 or financial statements.
• Due Date: Annual, based on original registration date.

3. File IRS Form 990 Series

• Form 990, 990-EZ, or 990-N, depending on revenue.
• Due by 15th day of 5th month after fiscal year end.

4. Maintain Corporate Records

• Keep Articles, Bylaws, meeting minutes, and financial statements per Arkansas Nonprofit Corporation Act.