Rhode Island

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

Articles of incorporation

Business entity search
 
http://business.sos.ri.gov/CorpWeb/CorpSearch/CorpSearch.aspx
Additional info
 
Fee: $35
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
 
Link: Charitable Organizations Application
https://dbr.ri.gov/documents/divisions/banking/securities/Charitable_Organizations_Application.pdf
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
 
Link: Charitable Organizations Application
https://dbr.ri.gov/documents/divisions/banking/securities/Charitable_Organizations_Application.pdf
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

 

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: Application for Certificate of Exemption
http://www.tax.state.ri.us/forms/1998/misc/exempt.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

Raffle (games of chance)

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

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