Start a nonprofit · Illinois
How to Start a Nonprofit in Illinois
Illinois charges $50 to file not-for-profit articles of incorporation with the Secretary of State, and the annual corporate report costs $10 when filed on time. A charity that solicits in Illinois also registers with the Attorney General's Charitable Trust Bureau, for $15, before it solicits.
Every fee and rule on this page was checked against the agency's own publication on November 8, 2026. Sources are linked under each item.
At a glance
The Illinois requirements in one table.
| Type of entity | An Illinois not-for-profit corporation, formed by filing Articles of Incorporation (Form NFP 102.10) with the Secretary of State. Sources: Attorney General checklist |
|---|---|
| State filing fee | $50 for the articles. Sources: Attorney General checklist |
| Name reservation | Optional, $25 per name for 90 days (Form NFP 104.10). Sources: Attorney General checklist |
| Federal exemption | Form 1023 ($600) or Form 1023-EZ ($275), filed electronically on Pay.gov. Sources: IRS fee page, IRS e-filing notice |
| Annual report | $10 if filed on time, due before the first day of the anniversary month. A late report adds a $3 penalty. Sources: Attorney General checklist |
| Charity registration | $15 with the Attorney General, filed before soliciting. The annual report to the Attorney General is also $15. Sources: Attorney General checklist |
The steps
Three steps, in the order they happen.
File the Articles of Incorporation and pay $50.
The Secretary of State form is NFP 102.10. The fee is $50. A name can be reserved first for $25 per name, for 90 days. The Attorney General's checklist describes the board as managing the organization and does not state a minimum number of directors, so confirm that requirement in the General Not For Profit Corporation Act of 1986 before filing.
Sources: Attorney General checklist
Apply to the IRS for 501(c)(3) status.
Forming a corporation does not make it tax-exempt. The federal application is Form 1023, with a $600 user fee, or the shorter Form 1023-EZ, with a $275 user fee, for smaller organizations that pass the eligibility worksheet in the form instructions. Both are filed electronically on Pay.gov, and the IRS returns paper applications. The IRS notes that the amounts can change.
The IRS answers with a determination letter, the written ruling that recognizes the exemption.
Sources: IRS fee page, IRS e-filing notice
Register with the Attorney General before soliciting.
Any charity holding or soliciting funds in Illinois registers with the Attorney General's Charitable Trust Bureau before soliciting, and registration can happen before the IRS grants exemption. The fee is $15, submitted with Form CO-1. A new organization attaches Form CO-2 if it is less than one year old. An older organization attaches a copy of Form AG990-IL for each year of existence.
Sources: Attorney General checklist
Reporting thresholds
What the Illinois charity report requires.
The Attorney General's checklist sets these levels.
Small organizations.
An organization with gross revenue and assets of $25,000 or less may file a simplified AG990-IL reporting only total revenue, total expenditures and year-end assets. This is a reporting option, not an exemption from registering.
Sources: Attorney General checklist
Full report.
A soliciting organization files the full AG990-IL if assets exceed $4,000 at any time in the year or gross contributions exceed $15,000.
Sources: Attorney General checklist
Audit and review.
Audited financial statements are required if gross contributions exceed $500,000, or if a paid professional fundraiser raised more than $25,000. A public charity whose fundraising is run only by staff and volunteers and that receives $300,000 to $500,000 in contributions files reviewed statements.
Sources: Attorney General checklist
After you form
Staying in good standing.
Two filings recur every year.
File the annual corporate report.
The Secretary of State report costs $10 when filed on time, before the first day of the anniversary month. Late reports carry a $3 penalty.
Sources: Attorney General checklist
File the annual report with the Attorney General.
The fee is $15, payable to the Illinois Charity Bureau Fund. The report is due within six months after the fiscal or calendar year ends. A 60-day extension can be requested in writing, and the request must be received before the due date. Illinois sales tax exemption was not verified for this page, so confirm it with the Department of Revenue.
Sources: Attorney General checklist
Common questions
Quick answers.
How much does it cost to start a nonprofit in Illinois?
The articles cost $50, plus the IRS user fee of $275 for Form 1023-EZ or $600 for Form 1023. That totals $325 or $650 as of the date this page was verified. Charity registration with the Attorney General adds $15.
How much is the Illinois annual report for a nonprofit?
$10 to the Secretary of State when filed on time, and $15 to the Attorney General for a registered charity.
Do I need to register with the Illinois Attorney General?
Any charity that holds or solicits funds in Illinois registers before soliciting, and registration can happen before the IRS grants exemption.
After the filing
What comes next for a Illinois nonprofit.
The state filing is the short part. These are the next four jobs, and the book that handles each.
- Book I
Get the federal application and first-year budget right
The name, bylaws, the IRS application, a founding board and a first-year budget that balances.
- Book X
Start from finished documents
Forty annotated documents, including bylaws, budgets, policies, job descriptions and board papers, as editable Word files.
- Book VII
Build the board on purpose
What a board is for, recruiting for the skills you lack, working with the chair and running meetings that reach decisions.
- Book VIII
Stay in good standing
Charitable solicitation registration, operating in a second state, insurance and annual filings.
The complete set
All ten books and forty documents, $149.
All ten books in PDF and EPUB, plus the forty documents from Book X as editable Word files. The books are not sold separately.
Free when you join the list
Every Document a New Nonprofit Needs
Articles, bylaws, minutes, the exemption application, the policies and the filings: the whole sequence a new organization has to produce, in the order it arrives.
Sources
Where each figure comes from.
- Illinois Attorney General, Checklist for Illinois Charitable Organizations
- IRS, Form 1023 and 1023-EZ: amount of user fee
- IRS, Changes to the exempt organization determinations process
Last verified November 8, 2026. Fees and rules change, so confirm with the agency before you file. This page is general information and not legal or tax advice.