State filing requirements for Rhode Island.

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 members.
Business entity search
 
http://business.sos.ri.gov/CorpWeb/CorpSearch/CorpSearch.aspx
Form (e-file)
 
Link: https://business.sos.ri.gov/corp/LoginSystem/login_form.asp
Additional info
 
Fee: $37.50
Processing: 4 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
 
http://business.sos.ri.gov/CorpWeb/CorpSearch/CorpSearch.aspx
Form
 
Link: Form 631
https://www.sos.ri.gov/divisions/business-services/non-profit/file-your-annual-report
Due: Annually, by June 30
Fee: $20.00
Charity registration

Filing exemption available!
 
Rule: Gross receipts of less than $25,000.00
Not eligible if using a professional fundraiser.
Additionally, PTOs and PTAs affiliated with a state recognized or certified educational institution are exempt from this filing.
Link:
Due: n/a
Fee: None, to the best of our knowledge
Initial form (e-file)
 
Link: Charitable Organizations Application
https://elicensing.ri.gov/
Due: Prior to soliciting funds (unless exempt from filing)
Fee: $90.00
Required attachments:

  • Proof of 501(c)(3) status
  • Articles of Incorporation
  • Bylaws
  • A copy of your most recent 990-series return
  • Profit/loss statement (if filing 990N)
  • Thoroughly check form instructions for any additional required documents
Renewal form (e-file)
 
Link: Charitable Organizations Application
https://elicensing.ri.gov/
Due: Same day as 990 — includes extension (unless exempt from filing)
Fee: $90.00
Required attachments:

  • Proof of 501(c)(3) status
  • Articles of Incorporation
  • Bylaws
  • A copy of your most recent 990-series return
  • Profit/loss statement (if filing 990N)
  • Thoroughly check form instructions for any additional required documents
Income/franchise tax exemption

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

Notes
 
In order to become exempt from sales tax in the state of Rhode Island, you must file with the Department of Revenue.
Initial form
 
Link: Form EXO-APP
https://tax.ri.gov/sites/g/files/xkgbur541/files/forms/2021/Field-Audit/ExemptOrgApp_w.pdf
Due: n/a
Fee: $25.00
Required attachments:

  • Proof of 501(c)(3) status
  • Articles of Incorporation
  • Bylaws
  • Thoroughly check form instructions for any additional required documents
Tax department

Not required for Rhode Island.
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
 
Given by individual Sheriff of each county
Filing information
 
Link: http://risp.ri.gov/cgu/index.php
Due: Before event
Fee: See Individual Sheriff Office
renosi
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