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 volunteers
from personal liability. Sample articles of incorporation
are available to our clients.
| https://web.sos.ky.gov/bussearchnprofile/search.aspx |
| Link: | https://web.sos.ky.gov/FastTrack/NewBusiness.aspx |
| Fee: | $8 |
| Processing: | 12 business days (estimate) |
| Signatures: | No special requirements at this time |
Corporate annual report
Notes
Business entity search
Form (e-file)
| Nonprofit corporations are required to file an annual report. Failure to file an annual report will result in being dissolved by the state. |
| https://web.sos.ky.gov/bussearchnprofile/search.aspx |
| 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
Filing exemption available!
Initial form
Renewal form
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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 |
| 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 |
| 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:
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| 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:
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Income/franchise tax exemption
Automatic with valid 501(c)(3) exemption.
Sales tax exemption
Notes
Initial form
| Members of Parent Booster USA may be covered under a group exemption with Kentucky. |
| 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:
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Tax department
Not required for Kentucky.
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.
| Social Security numbers of all officers needed. |
| Rule: | Raffle receipts of less than $25,000.00 |
| Link: | http://dcg.ky.gov/Misc%20Docs/Raffles%20-%20How%20to%20Guide.pdf |
| Due: | Before event (unless exempt from filing) |
| Fee: | $100.00 |