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Indiana State Filing Requirements

Nonprofits in Indiana must comply with specific state filing requirements to maintain their legal status and tax exemptions.

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Required Non-profit Forms

Non-profits in Indiana are required to complete several forms as part of their compliance obligations.

Secretary of State FormsAttorney General FormsDepartment of Revenue FormsFederal Forms (Required for State Compliance)
  • Form 4162 - Articles of Incorporation
  • Form NP-20R - Nonprofit Organization's Annual Report
  • Form 1023 (Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code):For most charitable organizations
  • Form 1024 (Application for Recognition of Exemption Under Section 501(a) or Section 521 of the Internal Revenue Code):For other types of nonprofits.
  • Form 990 (Return of Organization Exempt From Income Tax):Annual information return for tax-exempt organizations

State Filing Requirements for Non-Profits

Indiana non-profits are primarily regulated by the Indiana Secretary of State and the Indiana Department of Revenue.

The key areas of compliance involve:

  1. Incorporation: Non-profits must file Articles of Incorporation with the Indiana Secretary of State Business Services Division. This establishes your legal existence as a non-profit corporation.
  2. Charitable Registration: Organizations soliciting donations must register with the Indiana Attorney General’s Office.
  3. Annual Reporting: Non-profits must file annual reports with the Secretary of State and potentially with the Department of Revenue. This report includes updates on officers, directors, and other relevant information.
  4. Filing for State Tax Exemption: While federal tax exemption is granted by the IRS (Form 1023 or 1024), Indiana also requires certain filings for state-level exemptions.
  5. Sales Tax Exemption: Organizations must apply for sales tax exemption separately through the Indiana DOR.
  6. Employment Filings: Submit necessary employment-related filings if the organization has employees.
 State Filing Requirements for Non-Profits

Tax Exemption Requirements

To maintain tax-exempt status in Indiana, organizations must:
  • Must have federal 501(c)(3) recognition.
  • File Form NP-20A, Nonprofit Application for Sales Tax Exemption to apply for income tax exemption.
  • For sales tax, file Form ST-105 along with a federal exemption letter.
  • Obtain a Registered Retail Merchant Certificate (RRMC) from the Indiana Department of Revenue.
  • File annual Form NP-20 even if exempt from income tax.

Filing Deadlines for Non-Profit Forms

Adhering to filing deadlines is essential to avoid penalties and maintain compliance.

Below are the key deadlines for non-profit filings in Indiana:

Secretary of State Deadlines
Articles of IncorporationMust be filed upon the formation of the non-profit.
Form NP-20RFile by May 15 every five years to remain registered.
Attorney General Deadlines
Charitable Organization Registration StatementInitial registration before soliciting; renewal annually
Department of Revenue Deadlines
Form NP-20AMust be filed within 120 days of formation for sales tax exemption
Form IT-20NPDue on or before the 15th day of the 5th month following the close of the tax year.
E-file State Filing

Registration & Annual Filing (Non-Profits)

To operate legally as a non-profit in Indiana, organizations must file the Articles of Incorporation with the Indiana Secretary of State and pay the $100 filing fee.

Initial Registration

  • Choose and reserve a unique name for your nonprofit with the state to ensure it's available.
  • File Articles of Incorporation with the Indiana Secretary of State. The Filing fee: $100, and you can pay this fee by mail or online.
  • Write Bylaws - Draft bylaws outlining how your nonprofit will operate.
  • Hold Initial Meeting - Meet with your board to adopt bylaws, elect officers, and begin operations.
  • Apply for an EIN from the IRS; it’s required for tax filings, banking, and hiring employees.
  • Obtain an EIN from the IRS and apply for federal tax-exempt status (Form 1023 or
    1023-EZ for 501(c)(3) organizations).
  • Register with the Attorney General's Office if the organization will solicit charitable contributions in Indiana.

Annual Filing Requirements

  • Nonprofits are required to submit a biennial report to the state every two years.
  • Nonprofit organizations must file the Annual Report using Form NP-20R with the Indiana Secretary of State. This filing should be completed by the organization’s anniversary date to maintain compliance and continue operating in good standing.
  • State Tax Filing Obligation (Form IT-20NP): If applicable, nonprofits must also file Form IT-20NP with the Indiana Department of Revenue. This form is used to report the organization's state tax obligations and to claim any exemptions, if eligible.
  • Maintain proper corporate records, meeting minutes, and financial records as required by nonprofit corporation law.

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Frequently Asked Questions

1. Do all non-profits in Indiana have to file Form NP-20?

Yes, all Indiana non-profits must file Form NP-20 annually, even if they have no taxable income.

2. Is an Indiana nonprofit automatically exempt from state taxes after receiving federal 501(c)(3) status?

No, Indiana nonprofits must separately apply for state tax exemptions using form NP-20A with the Indiana Department of Revenue, even after receiving the federal exemption.

3. Does Indiana require non-profits to pay corporate income tax?

Generally, no. However, if the non-profit reaches this $100,000 threshold, it must file a Nonprofit Organization Unrelated Business Income Tax form (Form IT-20NP) and pay applicable taxes.

4. How do non-profits apply for sales tax exemption in Indiana?

Non-profits must file Form NP-20A within 120 days of formation to apply for sales tax exemption and file a Nonprofit Organization's Report (Form NP-20R) by May 15 every five years to remain registered.

5. Where can I find detailed instructions for filling out the forms?

Detailed instructions are typically provided on the forms provided by the Indiana Secretary of State and Indiana Department of Revenue websites.