Arkansas
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 volunteers
from personal liability. Sample articles of incorporation
are available to our clients.
| http://www.sos.arkansas.gov/corps/search_all.php |
| Link: | https://www.ark.org/sos/corpfilings/index.php |
| Fee: | $45 |
| Processing: | 5 business days (estimate) |
| Signatures: | No special requirements at this time |
Corporate annual report
Notes
Business entity search
Form
| Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state. |
| http://www.sos.arkansas.gov/corps/search_all.php |
| Link: |
ANNUAL REPORT FOR NONPROFIT CORPORATION https://www.ark.org/sos/corpfilings/index.php?form_id=63 |
| Due: | Annually, by August 1 |
| Fee: | None, to the best of our knowledge |
Charity registration
Notes
Filing exemption available!
Initial form
Renewal form
| Organizations in Arkansas who raise more than $25,000 must register with the Attorney General prior to soliciting funds, and then annually thereafter. |
| Rule: |
Gross receipts of less than $25,000.00
Organizations may also qualify for exemption if affiliated with another exempt organization, such as a school. Not eligible if using a professional fundraiser. |
| Link: |
EXEMPT ORGANIZATION VERIFICATION https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/charitable-entities/ |
| Due: | Prior to soliciting funds |
| Fee: | None, to the best of our knowledge |
| Link: |
CHARITABLE ORGANIZATION REGISTRATION FORM CR-01 https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/charitable-entities/ |
| Due: | Prior to soliciting funds (unless exempt from filing) |
| Fee: | None, to the best of our knowledge |
Required attachments:
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|
| Link: |
Form CR-03 https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/charitable-entities/ Form CR-01 (if any information in the original registration has changed) https://www.sos.arkansas.gov/business-commercial-services-bcs/nonprofit-charitable-entities/charitable-entities/ |
| Due: | Within 180 days following the fiscal year end (unless exempt from filing) |
| Fee: | None, to the best of our knowledge |
Income/franchise tax exemption
Initial form
| Link: |
Form AR1023CT http://www.dfa.arkansas.gov/offices/incomeTax/corporation/Documents/AR1023CT_2013.pdf |
| Due: | n/a |
| Fee: | None, to the best of our knowledge |
Required attachments:
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Sales tax exemption
Notes
Initial form
| Sales tax exemption may be available to specifically listed organizations. See GR-31. |
| Link: |
Steamlined Certificate of Exemption https://www.dfa.arkansas.gov/images/uploads/exciseTaxOffice/F0003ExemptionCertificateRevised5_2017forusebeginning112018.pdf |
| Due: | n/a |
| Fee: | None, to the best of our knowledge |
Tax department
Not required for Arkansas.
Raffle (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.
| $100 fee for one year. $25 for single raffle, or $10 if prize less than $5,000. State may require background and fingerprint check. Must be in existence for at least 5 years to get a small game license. |
| Link: | https://www.dfa.arkansas.gov/excise-tax/miscellaneous-tax/bingo-raffle |
| Due: | Before event |
| Fee: | $25.00-$100.00 |