State guide · rules version 2026.08
Starting a nonprofit in Kentucky
Everything below is generated from the same Kentucky rules dataset that powers your guided journey in the platform — filing forms, real fees, and the traps DIY templates fall into.
Incorporation
- Filing
- Form NAI — Articles of Incorporation, Non-Profit Corporation
- Agency
- Kentucky Secretary of State
- State fee
- $8 — never marked up by us
- Processing
- About 1–3 business days; online filing via the Kentucky One Stop Business Portal is fastest
- Expedite
- Not offered
- Watch out
- At $8, the cheapest nonprofit incorporation in the country.
- Form NAI does NOT include the IRS-required 501(c)(3) purpose and dissolution clauses — they must be attached or the IRS will reject your exemption application.
- Kentucky requires at least 3 directors.
Ongoing compliance
- Registered agent
- Must have a Kentucky street address and sign consent on the articles; the corporation cannot serve as its own agent.
- Charitable registration
- Required — Kentucky Attorney General, Office of Consumer Protection. Initial: $0 (no fee). Renewal: Annual — file a copy of the IRS Form 990 (or the AG's annual form) each year. Free but mandatory before soliciting Kentucky residents. Religious organizations and certain schools are exempt.
- Annual report
- Annually between January 1 and June 30 — $15
- State tax exemption
- Apply to the Department of Revenue for a purchase exemption (Form 51A125) once the IRS letter arrives; income tax exemption follows the IRS determination.
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