Kentucky Nonprofits State Tax Overview

- Updated May 06, 2020 - 8.00 AM - Admin, ExpressTaxExempt

Read through this page to explore everything related to the State of Kentucky's registration and reinstatement process of charity organizations.

To offer a comprehensive understanding, we have listed the filing methods the Kentucky state accepts, details of the form to file, how an organization can extend its filing deadline, the penalty imposed, and other links to important resources.

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1. Registrations and Reinstatements of Charity Organizations for Kentucky

Registration of Charity Organizations for Kentucky

Initial registration checklist for charitable organizations:

  • A copy of the most recent IRS 990
  • A copy of the IRS Determination Letter
  • A copy of the By-laws and Articles of Incorporation

Note: There is no filing fee required for registration of charitable organizations in Kentucky.

Form: Articles of Incorporation

Filing Method: Postal Mail

Mailing Address

Mail To:

Office of the Attorney General
1024 Capital Center Drive, Suite 200
Frankfort, KY 40601
Attn: Charity Registration

Reinstatement of Charity Organizations for Kentucky

To reinstate a Kentucky LLC, you have to request a reinstatement packet for your entity from the Kentucky Secretary of State’s website and file a Certificate of Restoration, and all annual reports.

If you are a non-profit corporation in Kentucky and haven't filed your annual reports by June 30, you would be considered as administratively dissolved. You need to reinstate if you don't want your organization to be considered inactive and with a bad standing with the Office of the Secretary of State. To reinstate your non-profit corporation:

1. Print a Reinstatement Application through the online Organization Search;

2. Mail or hand deliver the Reinstatement Application to the Secretary of State's office. The Kentucky Secretary of State's office will request a letter of good standing from the Kentucky Department of Revenue on behalf of the entity and the Division of Unemployment Insurance for the profit companies. (The entity must contact the agencies and submit the letters with the Reinstatement Application on its own if it does not want the Secretary of State's office to request letters of good standing.) When both letters of good standing have been received, the Secretary of State's office will process the Reinstatement Application.

3. Pay any delinquent filing fees.

Mailing Address

By mail or in-person submissions should be directed to:

Kentucky Secretary of State
700 Capital Ave., P.O. Box 718
Frankfort, KY 40602
Phone: 502-564-3490
Fax: 502-564-5687

2. Annual Reports and Filings for Charities in Kentucky

Annual Financial Report For Charities in Kentucky

If you need to provide accurate information about your organization to your potential donors, you need to file your annual report by June 30th each year. You can file your annual report right from Jan 1st up to June 30th by either:

  • Returning the annual report postcard you receive via the United States Postal Service;
  • Filing your annual report online; or
  • Printing the annual report and submitting it through the mail or in person.

Filing Fee: $15

Reporting Agency: Kentucky One Stop Business Portal

Filing method: Online

If you need to amend the annual report you filed, you can file an amended annual report.

If you have failed to file your annual report by June 30th, your organization would be in the status of bad standing. On July 1st, a sixty-day notice to complete filing the report would be sent. If you could stick to that deadline, your organization would return to good standing by August 31st without any penalty.

If you fail to submit the report by August 31st, your organization would be dissolved or you would not be allowed to conduct your business in Kentucky.

E-File Form 990-N (e-Postcard), 990-EZ, 990, 990-PF, 1120-POL, 8868
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