Costs & Fees
Below is a chart that outlines the annual filing fees and taxes that are associated with non-profit corporations in Rhode Island.
Start-Up Costs
| Entity Type | RI Dept. of State Initial Registration | RI Attorney General Initial Registration | IRS Tax Exemption | RI Division of Taxation Tax Exemption | |||
|---|---|---|---|---|---|---|---|
| Non-Profit Corporation | $35 | N/A | $275-$600* | $25** | |||
| Charitable Trust | N/A | $50 | $275-$600* | N/A | |||
|
Additional Licensing Fees |
Some non-profit activities require additional licensing. Use our Business Assistant to learn more. Some charitable organizations require licensing for fundraising activities that exceed $25K, application fee $90. |
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*The filing fee is determined by several factors. For more information, see the IRS website.
**Your organization may apply for state sales tax exemption if it has been awarded 501(c)(3) status from the IRS or is an eligible type of entity listed on the RI Division of Taxation’s Form EXO-SUE.
Annual Filings/Costs
| Filing | RI Dept. of State | RI Attorney General | IRS | RI Division of Taxation | |||
|---|---|---|---|---|---|---|---|
| Annual Filing | Annual Report ($20) – non-profit corporations only | Annual Report ($50) – charitable trusts only | Form 990 Required – no filing fee* | N/A** | |||
| RI Sales Tax Exemption | N/A | N/A | N/A | Expires 4 years from date of issuance | |||
|
Additional Licensing Fees |
Professional and municipal licenses and permits require renewal at regular intervals. Charitable organizations that are licensed by the RI Dept. of Business Regulation to conduct fundraising activities must apply annually ($90). *Unrelated business income over $1,000 must be reported to the IRS. Form 990T is
required. |
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