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Utah State Filing Requirements

Nonprofits in Utah must complete state formation, tax exemption, and charitable registration steps to remain in good standing and legally solicit donations.

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Required Non-profit Forms

Nonprofits in Utah must complete several forms as part of their compliance obligations:

Division of Corporations & Commercial Code (DCCC) FormsUtah Division of Consumer Protection (Charitable Registration)Utah State Tax Commission FormsFederal Forms (Required for State Compliance)
  • Articles of Incorporation – Nonprofit Corporation
  • Annual Report / Renewal
Visit: State Portal
  • 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

Utah nonprofits must complete several steps before operating legally:

  1. File Articles of Incorporation – Submit to the Utah Division of Corporations (fee: $30)
  2. Appoint a Registered Agent – Must have a physical Utah address.
  3. Adopt Bylaws & Hold Initial Meeting – Elect directors and approve governing documents.
  4. Apply for EIN – Required from the IRS.
  5. Apply for Federal Tax-Exempt Status – IRS recognition is required before state tax exemptions.
  6. Register as a Charitable Organization – Required before soliciting contributions.
  7. Apply for Utah Sales Tax Exemption – File TC-160 with the Utah State Tax Commission.
State Filing Requirements for Non-Profits

Tax Exemption Requirements

  • Federal: Obtain 501(c) status through the IRS.
  • State:
    • Apply for Sales Tax Exemption (TC-160)
    • Utah does not levy a state corporate income tax on 501(c) nonprofits.
  • Annual Federal Filing: File IRS Form 990 series annually to maintain status.

Filing Deadlines for Non-Profit Forms

Division of Corporations
Articles of IncorporationDue at formation.
Annual Report/RenewalDue annually by the end of the nonprofit’s anniversary month. ($18 fee)
Division of Consumer Protection
Charitable RegistrationMust be filed before soliciting contributions.
Charitable RenewalDue annually, 6 months after fiscal year end (aligns with IRS Form 990 deadlines).
Utah State Tax Commission
Sales Tax Exemption (TC-160)File any time after receiving 501(c) status.
Federal Deadlines
Form 990 SeriesDue 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-EZMust be filed within 27 months of incorporation to receive retroactive exemption to the date of incorporation
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Registration & Annual Filing (Non-Profits)

Initial Registration

  • File Certificate of Formation
    File Articles of Incorporation, Nonprofit Corporation with the Utah Division of Corporations & Commercial Code.
    Fee: $59
    File online at Utah OneStop Business Registration.

    Or Mail to

    Utah Division of Corporations & Commercial Code
    P.O. Box 146705
    Salt Lake City, UT 84114

  • Obtain an EIN
    Apply for an Employer Identification Number (EIN) from the IRS. Required for opening a bank account, hiring employees, and applying for tax exemption.
  • Apply for Federal Tax-Exempt Status
    File IRS Form 1023, 1023-EZ, or 1024 to obtain your 501(c) status. The IRS Determination Letter is needed for state charitable registration and tax benefits.
  • Register as a Charitable Organization:
    Before soliciting contributions, register with the Utah Division of Consumer Protection.
    Form Required: Charitable Organization Registration Application
    Fee: $59 for initial registration.
    Submit with:
    • Articles of Incorporation & Bylaws
    • IRS Determination Letter (or pending application proof)
    • Most recent IRS Form 990 or financial statements
  • File Online: Charitable reistration Portal
  • Paper Filing Mailing Address:

    Utah Division of Consumer Protection
    160 E 300 S, 2nd Floor
    Salt Lake City, UT 84111

  • Apply for Utah Sales Tax Exemption
    After obtaining IRS 501(c) status, apply for sales tax exemption with the Utah State Tax Commission.
    Form Required: TC-160 – Application for Sales Tax Exemption
    Fee: No fee
    Mail To: Utah State Tax Commission
    210 N 1950 W
    Salt Lake City, UT 84134

Annual Filing Requirements

1. IRS Form 990 (Federal)

File the appropriate IRS Form 990 series annually by the 15th day of the 5th month after your fiscal year ends.

Example: Fiscal year ending Dec 31
→ Due May 15.

2. File Utah Annual Report / Renewal

Required to keep your nonprofit in good standing with the Utah Division of Corporations.

  • Fee: $15
  • Due Date: Annually, by the last day of your anniversary month
  • File Online: Utah Renewal Portal

3. Renew Charitable Registration

Renew charitable registration annually to maintain authority to solicit contributions.

Fee: $30

Due Date: Within 6 months after fiscal year end (extensions available)

Submit with:

  • Most recent IRS Form 990 or financials
  • Updated governing documents if amended

File Online: Charitable Renewal Portal

Or Mail to:

Utah Division of Consumer Protection
160 E 300 S, 2nd Floor
Salt Lake City, UT 84111

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Frequently Asked Questions

1. Do I need to register my nonprofit with Utah before fundraising?

Yes. All nonprofits must register with the Division of Consumer Protection before soliciting donations.

2. How much does it cost to incorporate a nonprofit in Utah?

The filing fee for Articles of Incorporation is $30.

3. When is the Utah nonprofit annual report due?

Your annual report is due each year by the end of the anniversary month of your incorporation date.

4. Do I need to renew my charitable registration?

Yes. Charitable registration must be renewed annually, typically 6 months after your fiscal year end.

5. How do I apply for Utah sales tax exemption?

Complete Form TC-160 and mail it to the Utah State Tax Commission along with your IRS determination letter.

Mailing Address for TC-160:

Utah State Tax Commission
210 N 1950 W
Salt Lake City, UT 84134

6. What happens if I miss the annual report deadline?

The state will mark your nonprofit as delinquent. If you still do not file, your organization may be administratively dissolved. You can reinstate by filing all past-due renewals and paying reinstatement fees.