Alabama

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

Articles of incorporation

Business entity search
 
https://sos.alabama.gov/government-records/business-entity-records
Form (e-file)
 
Link: https://www.alabamainteractive.org/sos/contactInformation_input.action
Additional info
 
Fee: $236
Processing: 3 weeks (estimate)
Signatures: Original signature required

Corporate annual report

Business entity search
 
https://sos.alabama.gov/government-records/business-entity-records

Charity registration

Notes
 
Before soliciting funds in Alabama, charitable organizations must register with the Attorney General. Organizations with gross receipts of less than $25000 may apply for exemption from charity fundraising registration and annual renewals.
Filing exemption available!
 
Rule: Gross receipts of less than $25,000.00
Not eligible if using a professional fundraiser.
Link: CHARITABLE ORGANIZATION REGISTRATION EXEMPTION
https://ago.igovsolution.net/online/Initialapplication/AGO_ExemptCharity.aspx
Due: Prior to soliciting funds
Fee: None, to the best of our knowledge
Initial form (e-file)
 
Link: CHARITABLE ORGANIZATION REGISTRATION STATEMENT
https://ago.igovsolution.net/online/Initialapplication/AGO_Charity.aspx
Due: Prior to soliciting funds (unless exempt from filing)
Fee: $25.00
Required attachments:

  • Proof of 501(c)(3) status
  • Articles of Incorporation
  • Bylaws
  • A list of the names, addresses, and, phone numbers of all board members
  • A copy of a statement setting forth the place where and the date when the applicant was legally established, the business structure of the applicant, and the tax-exempt status
  • Thoroughly check form instructions for any additional required documents
Renewal form (e-file)
 
Link: CHARITABLE ORGANIZATION RENEWAL STATEMENT
https://ago.igovsolution.net/online/UserRegistrations/Business_Login.aspx
Due: Within 90 days following the end of your fiscal year (unless exempt from filing)
Fee: $25.00

Income/franchise tax exemption

 

Sales tax exemption

 
Notes
 
Charitable and nonprofit organizations and institutions, per se, have no special exemption from the sales and use taxes.

Tax department

Raffle (games of chance)

Notes
 
Not allowed in Alabama

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