Start a nonprofit · Utah
How to Start a Nonprofit in Utah
Utah charges $59 to register a domestic nonprofit corporation and $18 to renew it each year, under the Division of Corporations fee schedule that took effect July 1, 2025. Utah does not treat IRS recognition as enough for sales tax: a nonprofit also needs an exemption number from the State Tax Commission.
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 Utah requirements in one table.
| Type of entity | A Utah domestic nonprofit corporation, registered with the Division of Corporations and Commercial Code. Sources: Division nonprofit page |
|---|---|
| State filing fee | $59 to register, under the fee schedule effective July 1, 2025 for fiscal year 2026. Sources: Division fee schedule |
| Name reservation | $22, optional. Sources: Division fee schedule |
| Federal exemption | Form 1023 ($600) or Form 1023-EZ ($275), filed electronically on Pay.gov. Sources: IRS fee page, IRS e-filing notice |
| Annual renewal | $18, with a $10 late renewal fee if filed late. Sources: Division fee schedule |
| Sales tax | IRS status alone is not enough. A 501(c)(3) also needs a sales tax exemption number from the Tax Commission, requested on Form TC-160 with the IRS determination letter. Sources: Tax Commission Pub 25 |
The steps
Four steps, in the order they happen.
Search the name and reserve it if needed.
The Division provides a name availability search. A name reservation is $22 and is optional.
Sources: Division nonprofit page, Division fee schedule
Register the nonprofit corporation.
Registration is $59 under the Division's fee schedule for fiscal year 2026, effective July 1, 2025. All Division fees are nonrefundable. A newer schedule may have taken effect since, so confirm the amount in the online filing flow.
The Division's nonprofit page does not state the minimum number of directors or the registered agent rules, so confirm those on the Division's registration form before filing.
Sources: Division fee schedule, Division nonprofit page
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
Request the Utah sales tax exemption number.
Publication 25 states that an organization must be exempt under IRC Section 501(c)(3) or (c)(19) and also hold a sales tax exemption number from the Tax Commission. The organization submits Form TC-160 with a copy of its IRS determination letter. If approved, it receives an exempt account and preprinted refund coupons.
Sources: Tax Commission Pub 25
Sales tax
How exempt purchases work in Utah.
The method depends on the size of the purchase.
$1,000 or more.
Give the seller an exemption certificate, Form TC-721RC. The same applies when the organization has a contract with the seller or the seller is a public utility that keeps the certificate on file.
Sources: Tax Commission Pub 25
Under $1,000.
Without a contract, pay the full price and then file Form TC-62N, the sales tax refund request, with the Tax Commission.
Sources: Tax Commission Pub 25
After you form
Staying in good standing.
One state filing recurs, and one rule is worth checking.
Renew each year.
Annual renewal is $18, with a $10 late renewal fee. The Division's renewal page lets the filer choose an annual report with changes or one without.
Sources: Division fee schedule, Division nonprofit page
Check the charity solicitation rules.
Utah's Division of Consumer Protection administers charitable solicitation. Its page could not be read for this guide, so this page does not state a registration threshold or fee. Confirm the current rule with the Division before soliciting donations.
Common questions
Quick answers.
How much does it cost to start a nonprofit in Utah?
Registration is $59 under the fiscal year 2026 fee schedule, plus the IRS user fee of $275 for Form 1023-EZ or $600 for Form 1023. That totals $334 or $659, assuming no newer schedule has changed the state fee.
How much does a Utah nonprofit pay each year?
Annual renewal is $18, with a $10 late renewal fee.
Is a Utah 501(c)(3) automatically exempt from sales tax?
No. Publication 25 states that IRS status alone is not enough. The organization also needs a sales tax exemption number from the Tax Commission, requested on Form TC-160.
After the filing
What comes next for a Utah 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.
- Utah Division of Corporations and Commercial Code, Fee Schedule, Fiscal Year 2026
- Utah Division of Corporations and Commercial Code, Domestic Non-Profit Corporation
- Utah State Tax Commission, Publication 25, Sales and Use Tax General Information
- 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.