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Vermont State Filing Requirements

Nonprofits in Vermont must complete state formation, charitable registration, and annual reporting to remain in good standing and legally operate.

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Required Non-profit Forms

Nonprofits in Vermont must complete the following forms:

Secretary of State – Corporations DivisionOffice of the Attorney General – Charitable RegistrationDepartment of TaxesFederal Forms (Required for State Compliance)
  • Articles of Incorporation – Nonprofit Corporation
  • Annual Report
  • Charitable Registration Application
  • Charitable Organization Annual 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

To operate legally in Vermont, follow these steps:

  1. File Articles of Incorporation – File with the Vermont Secretary of State (fee: $150).
  2. Appoint a Registered Agent – Must have a physical address in Vermont.
  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 in Vermont.
  7. Apply for Vermont Sales Tax Exemption – File Form S-3 with the Vermont Department of Taxes.
State Filing Requirements for Non-Profits

Tax Exemption Requirements

  • Federal: Must obtain IRS 501(c) status for exemption from federal income tax.
  • State: Vermont exempts 501(c)(3) nonprofits from state corporate income tax automatically.
  • Sales Tax: Nonprofits must file Form S-3 to be exempt from paying Vermont sales and use tax on purchases.

Filing Deadlines for Non-Profit Forms

Secretary of State
Articles of IncorporationDue at formation.
Annual ReportDue each year by the last day of the nonprofit’s anniversary month ($35 fee).
Attorney General
Charitable RegistrationMust be filed before soliciting contributions.
Annual RenewalDue within 6 months after fiscal year end, with most recent IRS Form 990 attached.
Department of Taxes
Sales Tax ExemptionFile any time after IRS determination letter is issued.
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 Articles of Incorporation
    File the Articles of Incorporation – Nonprofit Corporation with the Vermont Secretary of State to legally create your nonprofit.
    Fee: $155
    File online at Vermont Corporations Division Online Services.

    Or Mail to

    Vermont Secretary of State – Corporations Division
    128 State Street
    Montpelier, VT 05633-1104

  • 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 fundraising, register with the Vermont Attorney General – Charities Division.
    Form Required: Charitable Corporation Registration Application
    Fee: $25
    Submit with:
    • Articles of Incorporation
    • IRS Determination Letter (or pending application acknowledgment)
    • Most recent IRS Form 990 or financial statements
    • Fee: No fee.
  • File Online: Charitable reistration Portal
  • Paper Filing Mailing Address:

    Vermont Attorney General’s Office – Charities Division
    109 State Street
    Montpelier, VT 05609

  • Apply for Sales & Use Tax Exemption
    After receiving IRS 501(c)(3) status, apply for state sales tax exemption.
    Form Required: Form S-3 – Application for Sales & Use Tax Exemption
    Fee: No fee
    Mail To: Vermont Department of Taxes
    133 State Street
    Montpelier, VT 05633-1401

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 Vermont Annual Report

Keep your nonprofit in good standing by filing the annual report with the Vermont Secretary of State.

3. Renew Charitable Registration

Renew charitable registration annually to maintain authority to solicit contributions.

Fee: $25

Submit with:

  • Most recent IRS Form 990 (or financial statements if exempt)
  • Updated list of directors/officers
  • Amended bylaws or articles, if any changes

File Online: Charitable Renewal Portal

Or Mail to:

Vermont Secretary of State – Corporations Division
128 State Street
Montpelier, VT 05633-1104

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Frequently Asked Questions

1. Do I need to register my nonprofit before fundraising in Vermont?

Yes. All nonprofits must register with the Attorney General’s Office – Charities Division before soliciting contributions.

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

The filing fee for Articles of Incorporation is $155.

3. When is the Vermont annual report due?

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

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

The Secretary of State may list your nonprofit as delinquent. If you continue to miss deadlines, the nonprofit may be administratively dissolved. You can reinstate by filing all past-due reports and paying reinstatement fees.

5. What is the fee for charitable registration renewal?

The annual renewal fee is $25. You must also attach your most recent IRS Form 990 or financial statements.

6. Are there organizations exempt from charitable registration?

Yes. Certain religious organizations, educational institutions, and small nonprofits may be exempt but must submit an exemption request form to the Attorney General.

7. How do I apply for sales and use tax exemption?

File Form S-3 with the Vermont Department of Taxes and attach your IRS Determination Letter.

Mailing Address :

Vermont Department of Taxes
133 State Street
Montpelier, VT 05633-1401