Start a nonprofit · Kentucky
How to Start a Nonprofit in Kentucky
Kentucky charges $8 to file the articles of a nonprofit corporation, and the articles must name at least three initial directors. Charity registration with the Attorney General has no filing fee. Kentucky also exempts admissions and tangible property sales at fundraising events from sales tax, though not the retail sales of nonprofit-run stores such as thrift shops and bookstores.
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 Kentucky requirements in one table.
| Type of entity | A Kentucky nonprofit corporation, created by filing Articles of Incorporation (Form NAI) with the Secretary of State. |
|---|---|
| State filing fee | $8 for articles of incorporation, payable to the Kentucky State Treasurer. |
| Initial board | At least three directors, with names and mailing addresses, serving until the first annual election. Sources: Form NAI |
| Registered agent | A Kentucky street address, no P.O. box. The agent signs a written consent. Sources: Form NAI |
| 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 | $15 for a nonprofit. Sources: SOS fees |
| Charity registration | A copy of the most recent IRS Form 990 filed with the Attorney General before soliciting. No filing fee. Sources: AG registration |
| Sales tax | Admissions and tangible property sales at fundraising events are exempt for transactions on or after March 26, 2019. Sources: Revenue notice |
The steps
Five steps, in the order they happen.
Seat at least three directors and choose a registered agent.
The articles list the initial board, at least three directors with their names and mailing addresses, who serve until the first annual election. The registered agent must be a Kentucky resident individual, a Kentucky entity, or a foreign entity authorized to do business in Kentucky. The agent needs a Kentucky street address, no P.O. box, and must sign a written consent to accept the appointment.
Sources: Form NAI
Prepare Form NAI.
The name must include corporation, incorporated, Inc or Co., without and or an ampersand before corporation or Co., and must be distinguishable from other names on record. Article II states a lawful purpose under KRS 273.161 to 273.390. Article IV gives a principal office mailing address for Secretary of State correspondence. An incorporator signs under penalty of perjury and provides a name and mailing address.
The form states that it does not automatically confer tax-exempt status and includes no 501(c)(3) language. It advises contacting the IRS before filing, so add the purpose and dissolution language the IRS expects as additional articles, beginning at Article VII.
Sources: Form NAI
File and pay $8.
The fee is $8, payable to the Kentucky State Treasurer. Mail the form to the Office of the Secretary of State, P.O. Box 718, Frankfort, KY 40602-0718. The form notes the fee is waived for veteran-owned businesses under KRS 14A.2-165.
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
File with the Attorney General before you solicit.
Under KRS 367.657, a charity that must file IRS Form 990 and solicits contributions in Kentucky, or for which contributions are solicited, files a copy of its most recent Form 990 with the Attorney General before soliciting. Organizations exempted under KRS 367.660 are excluded, and the page does not list those exemptions. The registration package is the most recent Form 990 without Schedule B, the IRS determination letter, and the bylaws and articles.
A newly formed organization that has not yet filed a Form 990 files a notice of intent to solicit before soliciting, with a Unified Registration Statement. There is no filing fee. Submit by mail on a CD or thumb drive in PDF format to the Attorney General's Charity Registration, 1024 Capital Center Drive, Suite 200, Frankfort, KY 40601, because electronic submission is not currently available. The Charity Division is at 502-696-5300.
Sources: AG registration
Sales tax
What Kentucky's fundraising exemption covers.
The Department of Revenue's notice describes the exemption but not a certificate or application process. Contact the Department at [email protected] or (502) 564-5170 for specific questions.
Covered.
Sales of admissions and tangible property at fundraising events by nonprofit and governmental organizations, for transactions on or after March 26, 2019. These organizations should stop charging sales tax on qualifying transactions.
Sources: Revenue notice
Not covered.
Retail sales by nonprofit or government-run stores, such as thrift shops and bookstores.
Sources: Revenue notice
After you form
Staying in good standing.
Two things recur.
File the annual report.
The Secretary of State's fee page lists the nonprofit annual report at $15, and reinstatement after administrative dissolution at $100. The fee page does not state the due date, so check the Secretary of State's annual reports page.
Sources: SOS fees
File the annual Form 990 with the Attorney General.
File Form 990, 990-EZ, 990-PF or 990-N with the Attorney General each year you solicit in Kentucky, at the same time you file with the IRS. A notice of intent expires December 31 of the year it was filed.
Sources: AG registration
Common questions
Quick answers.
How much does it cost to start a nonprofit in Kentucky?
The government fees are $8 to the Secretary of State plus the IRS user fee, which is $275 for Form 1023-EZ or $600 for Form 1023. That totals $283 or $608 as of the date this page was verified.
How many directors does a Kentucky nonprofit need?
The articles name an initial board of at least three directors.
Do I have to pay to register as a charity in Kentucky?
No. The Attorney General's page states there is no filing fee for registration of charitable organizations in Kentucky.
Do Kentucky nonprofits charge sales tax at fundraisers?
Admissions and tangible property sales at fundraising events are exempt for transactions on or after March 26, 2019. Retail sales by nonprofit-run stores, such as thrift shops, are not covered.
After the filing
What comes next for a Kentucky 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.
- Kentucky Secretary of State, Fees
- Kentucky Secretary of State, Articles of Incorporation, Non-Profit Corporation (Form NAI)
- Kentucky Attorney General, Registration requirements for charitable organizations
- Kentucky Department of Revenue, Nonprofit Sales Tax Exemption Goes Into Effect March 26, 2019
- 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.