Alabama

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

Articles of incorporation
Corporate annual report
Charity registration
Income/franchise tax exemption
Sales tax exemption
Tax department
Raffle

Articles of incorporation

While incorporation is not explicitly required, we strongly recommend that your organization incorporate to protect your volunteers from personal liability. Sample articles of incorporation are available to our clients.

Business entity search

https://sos.alabama.gov/government-records/business-entity-records

Form (e-file)

Link:

https://www.alabamainteractive.org/sos/contactInformation_input.action

Additional info

Fee:	$236
Processing:	3 weeks (estimate)
Signatures:	Original signature required

Corporate annual report

Not required for Alabama.

Business entity search

https://sos.alabama.gov/government-records/business-entity-records

Charity registration

Notes

Before soliciting funds in Alabama, charitable organizations must register with the Attorney General. Organizations with gross receipts of less than $25000 may apply for exemption from charity fundraising registration and annual renewals.

Filing exemption available!

Rule:	Gross receipts of less than $25,000.00 Not eligible if using a professional fundraiser.
Link:	CHARITABLE ORGANIZATION REGISTRATION EXEMPTION http://www.ago.state.al.us/File-Consumer-AL-Charitable-Organization-Exemption
Due:	Prior to soliciting funds
Fee:	None, to the best of our knowledge

Initial form

Link:	CHARITABLE ORGANIZATION REGISTRATION STATEMENT http://www.ago.state.al.us/File-Consumer-AL-Charitable-Organization-Registration
Due:	Prior to soliciting funds (unless exempt from filing)
Fee:	$25.00
Required attachments: Proof of 501(c)(3) status Articles of Incorporation Bylaws A list of the names, addresses, and, phone numbers of all board members A copy of a statement setting forth the place where and the date when the applicant was legally established, the business structure of the applicant, and the tax-exempt status Thoroughly check form instructions for any additional required documents

Renewal form

Link:	CHARITABLE ORGANIZATION RENEWAL STATEMENT http://www.ago.state.al.us/File-Consumer-AL-Charitable-Organization-Renewal
Due:	Within 90 days following the end of your fiscal year (unless exempt from filing)
Fee:	$25.00

Income/franchise tax exemption

Automatic with valid 501(c)(3) exemption.

Sales tax exemption

Not required for Alabama.

Notes

Charitable and nonprofit organizations and institutions, per se, have no special exemption from the sales and use taxes.

Tax department

Not required for Alabama.

Raffle (games of chance)

Filings related to raffles and other games of chance are not included in our covered services. We may be able to assist you for an additional service fee. Reach out to your state representative for more information.

Notes

Not allowed in Alabama

Back to map