Starting a nonprofit in Illinois

Incorporation

Filing

Form NFP 102.10 — Articles of Incorporation, General Not For Profit Corporation Act

Agency

Illinois Secretary of State, Department of Business Services

State fee

$50 — never marked up by us

Processing

About 5–10 business days online; several weeks by mail

Expedite

$25 expedited (24-hour, in person at Springfield or Chicago)

Watch out

• Form NFP 102.10's purpose checkboxes do NOT satisfy the IRS — the required 501(c)(3) purpose and dissolution clauses must be added in the 'other provisions' article or the IRS will reject your exemption application.
• Illinois requires at least 3 directors.
• Paper filings must be submitted in duplicate and paid by certified check or money order — one more reason to file online.

Ongoing compliance

Registered agent

Must have an Illinois street address; the corporation cannot serve as its own agent.

Charitable registration

Required — Illinois Attorney General, Charitable Trust Bureau (Form CO-1). Initial: $15. Renewal: Annual — Form AG990-IL with a $15 fee, due 6 months after fiscal year end. Illinois requires registration before soliciting OR holding charitable assets — broader than most states. Small-organization exemptions exist but are narrow.

Annual report

Annually, before the first day of the anniversary month — $10

State tax exemption

Apply to the Illinois Department of Revenue for a sales tax exemption 'E number' (submit articles, bylaws, and the IRS letter). Income tax exemption follows the IRS determination.