Utah

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

Articles of incorporation

Business entity search
 
https://secure.utah.gov/bes/
Additional info
 
Fee: $30
Processing: 20 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
 
https://secure.utah.gov/bes/
Form
 
Link: http://corporations.utah.gov/pdf/renewal.pdf
Due: Annually, by incorporation anniversary date
Fee: $10.00

Charity registration

Filing exemption available!
 
Rule: PTOs/PTAs and booster clubs authorized by a an educational institution may qualify for exemption.
Link: http://consumerprotection.utah.gov/downloads/charitable-organization-exemption-app.pdf
Due: Prior to soliciting funds
Fee: None, to the best of our knowledge
Initial form (e-file)
 
Link: https://secure.utah.gov/charities/start.html
Due: Prior to soliciting funds (unless exempt from filing)
Fee: $75.00
Renewal form (e-file)
 
Link: https://secure.utah.gov/charities/start.html
Due: Annually, by your initial registration anniversary date. (unless exempt from filing)
Fee: None, to the best of our knowledge

Income/franchise tax exemption

Notes
 
In order to become exempt from Utah income tax, you must complete the income tax exemption application below. Your organization must be listed in the IRS Business Master File prior to applying.
Initial form
 
Link: Form TC-161
http://tax.utah.gov/forms/current/tc-161.pdf
Due: n/a
Fee: None, to the best of our knowledge
Required attachments:

  • Proof of 501(c)(3) status
  • Thoroughly check form instructions for any additional required documents

Sales tax exemption

Notes
 
In order to become exempt from Utah sales tax, you must complete the sales tax exemption application below. Your organization must be listed in the IRS Business Master File prior to applying.
Initial form
 
Link: Form TC-160
http://tax.utah.gov/forms/current/tc-160.pdf
Due: n/a
Fee: None, to the best of our knowledge
Required attachments:

  • Proof of 501(c)(3) status
  • Thoroughly check form instructions for any additional required documents

Tax department

Raffle (games of chance)

Notes
 
No permit required
Filing information
 
Link: https://dcp.utah.gov/registrations/charities.html
Due: Before event
Fee: None, to the best of our knowledge

YOU SUPPORT THEM, WE SUPPORT YOU

With PBUSA membership, we file all the IRS and state paperwork. We keep your booster club up and running year after year.