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Wyoming State Filing Requirements

Nonprofits in Wyoming must comply with specific state requirements to maintain their good standing and tax-exempt status.

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Required Non-profit Forms

Nonprofits in Wyoming are required to complete several forms as part of their compliance obligations.

Secretary of State FormsSales Tax ExemptionFederal Forms (Required for State Compliance)
  • Nonprofit Corporation Articles of Incorporation
  • Annual Report
Visit : State portal
  • Streamlined Sales Tax Agreement Certificate of Exemption: This form is used to claim exemption from sales tax in Wyoming.
  • 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, you must meet state filing requirements:

  1. Choose Your Structure – Decide between a nonprofit corporation or LLC.
  2. Name Your Organization – Pick a unique name that follows state rules (check availability via the Secretary of State’s Business Center).
  3. Appoint a Registered Agent – Must have a physical address in Wyoming.
  4. File Formation Documents – Submit Articles of Incorporation (for corporations) or Articles of Organization (for LLCs) with the Secretary of State.
  5. Adopt Bylaws & Hold Initial Meeting – Elect directors and approve governing documents.
State Filing Requirements for Non-Profits

Tax Exemption Requirements

To gain tax-exempt status, a nonprofit must meet specific requirements set by the IRS.
  • Income Tax: Wyoming does not levy a corporate income tax.
  • Sales Tax: Not automatically exempt. Nonprofits must apply separately for sales tax exemption. The application process takes approximately 1–2 months.
  • Annual Reporting: All 501(c) nonprofits must annually file IRS Form 990, 990-EZ, or 990-N, depending on gross receipts and type of organization.
  • State Income Tax Credit: While not a direct exemption for the nonprofit, Wyoming offers a substantial 40% state income tax credit for individuals and businesses donating $5,000 or more to qualified nonprofit endowments, indirectly supporting the financial health of the sector.

Filing Deadlines for Non-Profit Forms

Secretary of State
Nonprofit Corporation Articles of IncorporationDue upon establishment of the nonprofit.
Nonprofit Annual ReportFile with the Secretary of State on or before the first day of the anniversary month of incorporation.
Example: If your nonprofit was incorporated in July, yourannual report is due July 1 every year.
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

  • Choose Your Entity Type
    Decide on the appropriate business entity for your nonprofit. In Wyoming, the most common structure for nonprofits is the Nonprofit Corporation (Domestic).
  • Conduct a Name Availability Search
    Before registering, ensure your desired nonprofit name is unique and complies with Wyoming's naming requirements.
  • Prepare and File the Articles of Incorporation
    • To legally establish your nonprofit corporation, you must file the Articles of Incorporation with the Wyoming Secretary of State.
  • Filing Options:
    • Online Filing: Use the Wyoming Business Center Online Filing Portal.
      • Fee: $50 + $2.25 convenience fee
      • Payment: Credit/debit card
      • Processing: Usually 1–3 business days
    • Paper Filing:
      • Download the form: Articles of Incorporation (PDF)
      • Fee: $50 (check or money order payable to Wyoming Secretary of State)
      • Mail to:
        Wyoming Secretary of State
        Herschler Building East,
        Suite 101
        122 W 25th Street
        Cheyenne, WY 82002-0020
      • Processing: Up to 15
  • Appoint a Registered Agent
    Your nonprofit must designate a registered agent with a physical address in Wyoming.
  • Adopt Bylaws and Hold Organizational Meetings
    Hold an organizational meeting to elect directors and officers and officially commence operations.
  • 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.
  • Apply for State Sales Tax Exemption
    Submit the Streamlined Sales Tax Agreement Certificate of Exemption to sellers to claim exemption from sales tax.

Annual Filing Requirements

  • All active nonprofit corporations in Wyoming must file an annual report.
  • Due Date: First day of the anniversary month of formation.
    • You may file up to 120 days before the due date.
    • If the report is not filed within 60 days after the due date, the nonprofit may be administratively dissolved.
  • Filing Options:
    Online Filing: Wyoming Annual Report Online Portal
    Paper Filing:
    • Use the Annual Report Worksheet PDF
    • Mail to: Wyoming Secretary of State
      Herschler Building East, Suite 101
      122 W 25th Street
      Cheyenne, WY 82002-0020
  • Fee:
    The filing fee is based on your organization's assets located and employed in Wyoming. A convenience fee applies for online filings, calculated as follows:
  • Annual Report License TaxConvenience Fee
    $25 to $99.99$2.25
    $100 to $250$3.75
    $250.01 to $500$8.95

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Frequently Asked Questions

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

No. Only certain nonprofits qualify, and only for specific purchases. Most nonprofits must pay sales tax unless they hold a valid exemption certificate.

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

Submit the Streamlined Sales Tax Agreement Certificate of Exemption to the seller and keep a copy for your records.

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

Apply to the IRS for 501(c)(3) status by filing Form 1023. Once you obtain an IRS Determination Letter, your organization is automatically exempt from Wyoming corporate income tax.

4. When does a nonprofit organization's existence begin?

The existence of a nonprofit organization begins when a certificate of incorporation is issued by the Secretary of State, or within 90 days after the certificate is issued if a later effective date is specified in the articles.

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

Nonprofit corporations must file an annual report with the Secretary of State on or before the first day of the anniversary month of incorporation.