Rhode Island State Filing Requirements

Nonprofits in Rhode Island are required to follow state filing, annual reporting, and charitable registration rules to maintain compliance and operate legally.

Get Started

Required Non-profit Forms

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

Secretary of State Forms	Attorney General Forms	Federal Forms (Required for State Compliance)
Nonprofit Corporation Articles of Incorporation (Form 200) Trade Name Registration Annual Report (Form 631) Note: All the above-mentioned forms must be filed online from Business Services Online Filing System	Charitable Organization Initial Registration Annual Charitable Solicitation Renewal	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

Rhode Island’s engaged civic community makes it an excellent place to start a nonprofit.

To operate legally, you must meet state filing requirements:

Choose Your Structure – Most nonprofits are formed as nonprofit corporations.
Name Your Organization – Select a unique name following state rules (check availability via the RI Secretary of State Business Portal).
Appoint a Registered Agent – A Rhode Island resident or authorized entity with a physical RI address to receive legal/tax documents.
File Formation Documents – Submit Articles of Incorporation with the RI Secretary of State ($35 fee).
Adopt Bylaws & Hold Meetings – Establish bylaws, elect officers, and begin operations with your board.

State Filing Requirements for Non-Profits

Tax Exemption Requirements

To qualify for tax exemption in Rhode Island, nonprofits are required to meet state filing obligations and request applicable exemptions.

To gain tax-exempt status, a nonprofit must meet specific requirements set by the IRS.
Obtaining an IRS Determination Letter for 501(c) status (most commonly 501(c)(3)) is the critical first step, as it dictates eligibility for Rhode Island corporate tax benefits.
Not all nonprofits are exempt from state sales tax. Qualifying organizations must apply to the Rhode Island Division of Taxation for a Certificate of Exemption.
All 501(c) nonprofits must annually file IRS Form 990, 990-EZ, or 990-N depending on gross receipts and type of organization.
Applications for state sales tax exemption require proof of IRS 501(c)(3) status and may require organizational documents.

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 Rhode Island:

Secretary of State Deadline
Articles of Incorporation	Due upon establishment of the nonprofit
Nonprofit Annual Report (Form 631)	File between February 1 and May 1 each year. ($20 fee).

Department of Business Regulation Deadlines
Charitable Organization Initial Registration	Must be filed before soliciting contributions in Rhode Island. ($90 fee).
Annual Charitable Solicitation Renewal	Due annually, typically at the anniversary of registration.

Federal Deadlines
Form 990 Series	Due on the 15th day of the 5th month after the organization's accounting period ends Example: For calendar year organizations, Form 990 is due by May 15
Form 1023/1023-EZ	Must be filed within 27 months of incorporation to receive retroactive exemption to the date of incorporation

E-file Now with TaxZerone

Registration & Annual Filing (Non-Profits)

To operate legally as a non-profit in Rhode Island, organizations must file the Articles of Incorporation with the Secretary of the State and pay the $35 filing fee.

Initial Registration

File Articles of Incorporation with the RI Secretary of State.
Research IRS Requirements Ensure Articles and Bylaws include IRS-mandated 501(c)(3) language if pursuing exemption.
Obtain EIN Apply online with the IRS.
Select a Registered Agent Must maintain a Rhode Island address.
Recruit a Board of Directors Rhode Island requires at least three directors.

Annual Filing Requirements

Secretary of State Annual Report File annually between February 1 and May 1.
Charitable Organization Registration Required before soliciting contributions.
Charitable Organization Annual Renewal Renew annually with the Department of Business Regulation.
IRS Form 990 Series File annually.
Maintain Records Corporate records, meeting minutes, and financial records are required by Rhode Island nonprofit law.

Simplify Your Filing Process with TaxZerone

TaxZerone is the reliable choice for employers looking for accurate, efficient, and
compliant tax and information return filing.

E-File Now!

Frequently Asked Questions

1. Are all nonprofits exempt from sales tax on purchases?

No. Only certain nonprofits qualify. Exemption requires application to the Rhode Island Division of Taxation.

2.How do I apply for a sales tax exemption certificate?

Submit an application to the RI Division of Taxation, including proof of 501(c)(3) status and supporting documents.

3. How do I obtain tax-exempt status for my Rhode Island nonprofit?

Apply to the IRS for 501(c) status by filing Form 1023 or 1023-EZ. Once approved, your organization may also apply for Rhode Island state tax exemptions.

4. When does a non-profit organization’s existence begin?

When the Secretary of State issues a Certificate of Incorporation.

5. When is the annual report due for nonprofit corporations operating in Rhode Island?

Between February 1 and May 1 each year, with the Secretary of State.

Sources and References

This resource guide is compiled from authoritative sources, including:

About TaxZerone®

TaxZerone® is an IRS-authorized e-file service provider that helps businesses and individuals file multiple IRS forms, such as excise, employment tax, extension, information returns, and tax-exempt forms, easily and securely.

Employment Tax Forms

Exempt Org. Forms

Information Returns

Extension Forms

Essential Forms

Excise Tax Forms

Business Tax Forms

Form 990 | 990-EZ | 990-PF

Form 990-T

Non-Profit State Filing

Rhode Island State Filing Requirements

Required Non-profit Forms

State Filing Requirements for Non-Profits

Tax Exemption Requirements

Filing Deadlines for Non-Profit Forms

Registration & Annual Filing (Non-Profits)

Initial Registration

Annual Filing Requirements

Simplify Your Filing Process with TaxZerone

TaxZerone is the reliable choice for employers looking for accurate, efficient, and
compliant tax and information return filing.

Frequently Asked Questions

1. Are all nonprofits exempt from sales tax on purchases?

2.How do I apply for a sales tax exemption certificate?

3. How do I obtain tax-exempt status for my Rhode Island nonprofit?

4. When does a non-profit organization’s existence begin?

5. When is the annual report due for nonprofit corporations operating in Rhode Island?

About TaxZerone®

Forms

Quick Links

Tools

Resources

Employment Tax Forms

Exempt Org. Forms

Information Returns

Extension Forms

Essential Forms

Excise Tax Forms

Business Tax Forms

Tools & Calculators

Contact & Support

Resources & Articles

Knowledge Center

Learning Hub

Form 990 | 990-EZ | 990-PF

Form 990-T

Non-Profit State Filing

Rhode Island State Filing Requirements

Required Non-profit Forms

State Filing Requirements for Non-Profits

Tax Exemption Requirements

Filing Deadlines for Non-Profit Forms

Registration & Annual Filing (Non-Profits)

Initial Registration

Annual Filing Requirements

Simplify Your Filing Process with TaxZerone

TaxZerone is the reliable choice for employers looking for accurate, efficient, and compliant tax and information return filing.

Frequently Asked Questions

1. Are all nonprofits exempt from sales tax on purchases?

2.How do I apply for a sales tax exemption certificate?

3. How do I obtain tax-exempt status for my Rhode Island nonprofit?

4. When does a non-profit organization’s existence begin?

5. When is the annual report due for nonprofit corporations operating in Rhode Island?

About TaxZerone®

Forms

Quick Links

Tools

Resources

TaxZerone is the reliable choice for employers looking for accurate, efficient, and
compliant tax and information return filing.