State filing requirements for Kentucky.

Please refer to your local statutes for the most up-to-date requirements.

Articles of incorporation

While incorporation is not explicitly required, we strongly recommend that your organization incorporate to protect your staff, officers, volunteers, etc. from personal liability. Sample articles of incorporation are available to our clients.
Business entity search
 
https://web.sos.ky.gov/bussearchnprofile/search.aspx
Form (e-file)
 
Link: https://web.sos.ky.gov/FastTrack/NewBusiness.aspx
Additional info
 
Fee: $8
Processing: 12 business days (estimate)
Signatures: No special requirements at this time
Corporate annual report

Notes
 
Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state.
Business entity search
 
https://web.sos.ky.gov/bussearchnprofile/search.aspx
Form (e-file)
 
Link: https://web.sos.ky.gov/FastTrack
Due: Between January 1st and June 30th each year
Fee: $15.00 (add $10.00 for changes in registered agent or organization address)
Charity registration

Notes
 
The URS 4.02 is a multi-state form and as such contains significantly more than is required by the state of Kentucky. You are only required to fill out the basic 3 page form which is labeled "URS v. 4.02" in the top right hand corner of the page. Have this form notarized and then mail to:

Office of the Attorney General
1024 Capital Center Drive, Suite 200
Frankfort, KY 40601
Attn: Charity Registration
Filing exemption available!
 
Rule: Booster clubs may be able to obtain exemption from charity registration, provided they send a letter of request to the Kentucky Attorney General's office.
Link:
Due: n/a
Fee: None, to the best of our knowledge
Initial form
 
Link: Form URS 4.02
http://www.multistatefiling.org/urs_webv402.pdf
Due: Prior to soliciting funds (unless exempt from filing)
Fee: None, to the best of our knowledge
Required attachments:

  • Proof of 501(c)(3) status
  • Articles of Incorporation
  • Bylaws
  • A list of all persons and banks listed in part 15 of the form
  • Thoroughly check form instructions for any additional required documents
Renewal form
 
Link:
Due: Annually, same day as 990 (15th day of 5th month after fiscal year end); You must submit a copy of your 990 to the address above.
Fee: None, to the best of our knowledge
Required attachments:

  • Your most recent 990 series return
  • Thoroughly check form instructions for any additional required documents
Income/franchise tax exemption

Automatic with valid 501(c)(3) exemption.
 
Sales tax exemption

Notes
 
Members of Parent Booster USA may be covered under a group exemption with Kentucky.
Initial form
 
Link: Form 51A125 - APPLICATION FOR PURCHASE EXEMPTION SALES AND USE TAX
https://revenue.ky.gov/Forms/51A125(8-17).pdf
Due: n/a
Fee: None, to the best of our knowledge
Required attachments:

  • Proof of 501(c)(3) status
  • Articles of Incorporation
  • A detailed schedule of receipts and disbursements
  • Thoroughly check form instructions for any additional required documents
Tax department

Not required for Kentucky.
Raffles (games of chance)

Filings related to raffles and other games of chance are not included in our covered services. We may be able to assist you for an additional service fee. Reach out to your state representative for more information.
Notes
 
Social Security numbers of all officers needed.
Filing exemption available!
 
Rule: Raffle receipts of less than $25,000.00
Filing information
 
Link: http://dcg.ky.gov/Misc%20Docs/Raffles%20-%20How%20to%20Guide.pdf
Due: Before event (unless exempt from filing)
Fee: $100.00
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