Kentucky Nonprofit Compliance

• Solicitations by an organization of contributions from its members and their families only, if membership is not included in a solicitation, is not granted upon the basis of contributions alone, and is within the exception of KRS 367.650(3)
• Solicitations by a religious organization for funds for religious purposes such as maintenance of a house of worship, conduct of services, and propagation of its faith and tenets as distinguished from other charitable and civic purposes employed by nonreligious organizations
• Solicitations by a publicly-owned or nonprofit privately-endowed educational institution regulated by the Kentucky Board of Education, the Council on Postsecondary Education, or an equivalent public authority of the jurisdiction where the institution is located, from the alumni, faculty members, student body of the institution and their families, and from corporations, for the continuance of an established educational program
• Local solicitations by a student group or parent-teacher association for its campus or group connected activities with the approval of the administration of the educational institution

KRS § 367.660

There is no prescribed form, instead file the required attachments in the mail. If your 990 is not available the URS can be filed instead.

Mail or on a CD or thumb drive in .pdf format

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4-6 weeks

All Applicants:

• Check the available exemptions to see if your charity is eligible for exemption from the full registration requirement.
• If filing the URS, appoint a registered agent to receive legal documents in Kentucky.
• Look through the list of required attachments and make sure that you have each required document in hand before starting the registration application.

Domestic Applicants:

1. File entity formation documents with the Kentucky Secretary of State.
2. Submit the documents listed in the required attachments section, or a URS if your 990 is not available, to the Kentucky Attorney General - Charities Section.

Foreign Applicants:

1. Determine whether or not your charity will need to foreign qualify based on your activity in Kentucky. If not required, skip to number 3.
2. File foreign qualification documents with the Kentucky Secretary of State.
3. Submit the documents listed in the required attachments section, or a URS if your 990 is not available, to the Kentucky Attorney General - Charities Section.

• IRS form 990
• Articles of incorporation
• Bylaws
• IRS determination letter

Mail or on a CD or thumb drive in .pdf format

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• Annually by 4 months and 15 days after the organization's fiscal year end.
• There is no official start to the renewal period, so renewals may be submitted as soon as financials become available for the most recently completed fiscal year.
• Newly formed charities that have not yet filed Form 990 with the Internal Revenue Service can file a notice of intent to solicit, which expires on December 31 every year.

Due dates are automatically extended for 180 days beyond the original due date, however, charities should file a copy of their IRS form 8868 when submitting their 990 if an IRS extension was granted.

Simply file your IRS Form 990 with the Kentucky Attorney General at the same time as you file it with the IRS. If your nonprofit does not file Form 990, either file IRS Form 8868 or the URS each year.

• IRS form 990

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File the new 990 showing a change in fiscal year.

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To close out your registration charities that are not associated with a professional solicitor contract/campaign or fundraising consultant contract, the charity can simply not submit the next IRS form 990. Alternatively the charity could submit on letterhead the date they wish to withdraw from soliciting in Kentucky.