Organizations forming a nonprofit corporation file as a nonstock corporation with the Connecticut Secretary of the State and apply with the Internal Revenue Services (IRS) for nonprofit exempt status. The IRS provides Publication 557 for further guidance. The agency also recommends that organizations forming nonprofits file for a determination letter granting nonprofit status prior to filing with the Connecticut Secretary of the State.
It is recommended to seek the assistance of a business attorney and tax accountant.
Additional information sources:
Connecticut Nonprofit Information Network
Nolo.com (legal web site with information on forming a nonprofit)
USA.gov (Federal web portal to information on nonprofits)
Registration Requirements (follow steps 1-8 in the order presented)
1. Check business name availability
2. Local considerations Contact the planning and zoning, fire and health officials. Although corporations are not required to file a tradename certificate with town clerk, it is recommended.
3. File with the Connecticut Secretary of the State as a nonstock corporation or religious organization/societies (this step must be handled first since some agencies will not process registration forms until you are registered)
Contact the agency: (860) 509-6002 or [email protected]
Agency website: www.sots.ct.gov
4. Register for a federal exemption and federal employer id number (FEIN - form SS-4)) with the IRS
- Review IRS Publication 557, also Tax Information for Charities & Other Non-Profits and ABC's of Exempt Status
- File tax exempt application form: (filed within 15 months of approval of Articles of Incorporation). Be prepared to attach copies of the corporate bylaws and other supportive documents as outlined in the instructions.
Filing options (form SS-4): immediately by calling 800-829-4933 or online.
Agency website: www.irs.gov
Note: Federal labor posters
5. Register for state tax id number, corporate income tax and withholding tax with the Connecticut Department of Revenue Services by filing form REG-1 (online, mail). Please contact the agency directly or visit the agency web site to research whether your product or service is subject to sales tax. Review: Business Entity Tax - IP 2008(26), and Getting Started In Business - IP 2006(11), Employer's Tax Guide 2013.
Contact the agency: 1-800-382-9463 (Connecticut only), (860) 297-5962 or [email protected]
Agency website: www.ct.gov/drs
6. Register with the Connecticut Department of Labor as an employer - UC-1NP
File form UC-1NP for the state unemployment insurance tax. Review: Employer's Guide to Unemployment Compensation and labor posters. Fax and online filing available.
Contact the agency: 860-263-6550 (Employer Status), 860-263-6567 (Fax) or [email protected]. Agency website: www.ctdol.state.ct.us.
7. Secure Workers' Compensation Insurance through a private insurance company. Connecticut's Workers' Compensation Commission provides further information. For further information contact the commission at 1-800-223-9675 or [email protected]. Agency web site: wcc.state.ct.us. And, verify employment status with Bureau of Citizenship and Immigration Services . Contact the agency: 1-800-357-2099. Agency web site: http://uscis.gov/graphics/index.htm
8. License/Permit
Some businesses require an occupational or trade license. Search the licensing data base on www.CT-CLIC.com or inquire with our office: 1-800-392-2122 or online inquiry form.
Note: If nonprofit is formed to conduct charitable or fund raising activities licensing may be required through:
Connecticut Department of Consumer Protection's Public Charities Unit requires registration for charitable solicitors . Also charitable games require registration with Connecticut Department of Consumer Protection's Gaming Unit. Contact the agency: (860) 713-6170 or [email protected] (general inquiries and submission of requested documents) or [email protected] (registration expiration date extension requests only) or or visit www.ct.gov/dcp.
Disclaimer:
The Connecticut Licensing Info Center provides new, expanding and relocating businesses with information to guide you through the licensing and registration process in order to conduct business in Connecticut. We are not a processing or counseling agency and we are prohibited from offering legal advice and accounting services. Our office will assist you in answering general questions and filling out agency application forms.
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