Arkansas

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

Articles of incorporation

Business entity search
 
http://www.sos.arkansas.gov/corps/search_all.php
Additional info
 
Fee: $45
Processing: 5 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://www.sos.arkansas.gov/corps/search_all.php
Form
 
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
 
Organizations in Arkansas who raise more than $25,000 must register with the Attorney General prior to soliciting funds, and then annually thereafter.
Filing exemption available!
 
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
Initial form
 
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:

  • Proof of 501(c)(3) tax exempt status
  • Articles of Incorporation
  • An executed Consent for Service (Form CR-02), if applicaple
  • A copy of Arkansas's Annual Financial Reporting Form (Form CR-03), including all required documents
  • A copy of any contracts with any paid solicitors, fund-raising counsel, or commercial coventurers.
  • Thoroughly check form instructions for any additional required documents
Renewal form
 
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: Annually, by May 15 (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:

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

Sales tax exemption

Notes
 
Sales tax exemption may be available to specifically listed organizations. See GR-31.
Initial form
 
Link: Certificate of Exemption
https://smartpay.gsa.gov/sites/default/files/Arkansas%20Exemption%20Certificate.pdf
Due: n/a
Fee: None, to the best of our knowledge

Tax department

Raffle (games of chance)

Notes
 
$100 fee for one year. $25 for just one raffle. State may require background and fingerprint check
Filing information
 
Link: https://www.dfa.arkansas.gov/excise-tax/miscellaneous-tax/bingo-raffle
Due: Before event
Fee: $25.00-$100.00

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