At a Glance

Kentucky nonprofits must complete five essential annual filings to maintain good standing: IRS Form 990 (due by the 15th day of the 5th month after fiscal year end), Kentucky Annual Report with the Secretary of State ($15 fee, due between January 1 and June 30), charitable solicitation registration renewal with the Attorney General (no fee), sales tax exemption renewal with the Department of Revenue, and registered agent information updates as needed. Missing these deadlines can result in penalties, loss of tax-exempt status, or administrative dissolution.

Understanding Kentucky’s Nonprofit Filing Landscape

Running a nonprofit in the Bluegrass State comes with incredible rewards, but also significant responsibilities. Between IRS forms, state annual reports, charitable solicitation renewals, and maintaining your tax exemptions, keeping track of everything can feel overwhelming.

Fortunately, meeting your Kentucky nonprofit annual filing requirements doesn’t have to be complicated. With the right knowledge and a systematic approach, achieving compliance becomes manageable. This step-by-step guide breaks down exactly what you need to file, when to file it, and how to avoid the common pitfalls that trip up so many nonprofits. From federal Form 990 requirements to Kentucky-specific regulations, we’ll walk you through everything you need to know to keep your nonprofit in good standing.

Labyrinth, Inc. helps nonprofits manage these complex filing requirements by tracking deadlines, organizing documentation, and coordinating submissions across multiple agencies. We ensure your organization maintains its good standing while you focus on your mission.

File Your IRS Form 990

Every Kentucky nonprofit must file an annual information return with the Internal Revenue Service, regardless of size or revenue. The Form 990 series serves as your organization’s financial report card and is essential for maintaining your tax-exempt status.

Determine which version of Form 990 to file

Form 990-N (e-Postcard): For organizations with gross receipts ≤ $50,000 annually. This simple 8-question electronic form requires basic information such as your EIN, tax year, legal name, address, principal officer details, and website.

Form 990-EZ: For organizations with gross receipts under $200,000 and total assets under $500,000. This four-page form requires more detailed information including your mission, activities, revenues, expenses, assets, liabilities, and fundraising activities.

Form 990: For organizations with gross receipts ≥ $200,000 or total assets ≥ $500,000. This comprehensive form requires extensive financial reporting and governance information.

Form 990-PF: Required specifically for private foundations, regardless of financial size.

Important: Certain organizations, including churches and their integrated auxiliaries, are exempt from Form 990 filing requirements.

Understand the due date based on your fiscal year

Form 990 is due by the 15th day of the 5th month following the end of your organization’s fiscal year (see IRS return due dates for exempt organizations). For example:

• Calendar year ending December 31: Filing deadline is May 15
• Fiscal year ending June 30: Filing deadline is November 15
• Fiscal year ending September 30: Filing deadline is February 15

If your deadline falls on a weekend or holiday, it extends to the next business day.

Need more time? You can request an automatic 6-month extension by filing Form 8868 before your original deadline. This extension requires no explanation and moves your deadline to:

• Calendar year filers: November 15
• June 30 fiscal year: May 15
• September 30 fiscal year: August 15

Know what happens if you miss the deadline

Missing your Form 990 filing deadline triggers immediate consequences (see IRS penalty guidelines for exempt organization returns):

For organizations with gross receipts under $1,129,000:

• Daily penalty of $20 per day late
• Maximum penalty of $11,000 or 5% of gross receipts (whichever is less)

For larger organizations with gross receipts over $1,129,000:

• Increased penalty of $110 per day
• Maximum penalty of $56,000

Furthermore, failing to file any version of Form 990 for three consecutive years results in automatic revocation of your tax-exempt status. This happens without warning and requires a complete reapplication process to restore your status, including new filing fees.

The IRS does not send annual reminders that your Form 990 is due (see Kentucky Secretary of State business filings), making it essential to track your deadlines independently. Additionally, your Form 990 is publicly available information that donors and grantmakers often review, making achieving compliance critical for maintaining credibility.

Submit the Kentucky Annual Report

All nonprofits registered in Kentucky must complete an annual report with the Kentucky Secretary of State (502-564-3490, sos.ky.gov) to maintain active status. This filing keeps your organization’s information current in state records and ensures your nonprofit remains in good standing with the Commonwealth.

Where and how to file

Kentucky provides multiple options for submitting your nonprofit annual report:

Online Filing: The fastest and most convenient method is through the Kentucky Business One Stop Portal or the Secretary of State’s FastTrack system. Once logged in, you can search for your organization by name or ID number, update your information, and submit your report electronically.

Mail Filing: Alternatively, you may print your annual report form from the Kentucky Secretary of State’s website or complete the postcard the state sends to your registered agent between January and February each year. Sign the completed form and mail it to the Secretary of State’s office with payment.

In-Person Filing: You may personally deliver your completed annual report to the Kentucky Secretary of State’s office.

For first-time filers, you must provide:

• Names and addresses of officers/directors/members/managers
• Confirmation of principal office and registered agent information
• Signed and dated annual report
• Payment of filing fee

For subsequent filings, simply confirm or update the existing information on file (see Kentucky Business One Stop annual reports). We help nonprofits prepare and submit required state filings, including Annual Reports and Statements of Information, so organizations remain in good standing with state agencies.

Filing fee and due date

The annual report filing fee for Kentucky nonprofits is $15.00 regardless of your organization’s size (see Kentucky Business One Stop annual reports). This flat fee applies to all nonprofit corporations, including foreign and domestic entities.

Kentucky nonprofits must file their annual reports between January 1 and June 30 each year (see Kentucky Secretary of State Annual Reports page). While you have a six-month window to complete this requirement, the deadline remains fixed at June 30 annually. The state typically sends reminder postcards to your registered agent in January, though relying solely on these notices is not recommended.

Your first annual report becomes due in the calendar year following your initial registration with the state. For instance, even if you formed your nonprofit in December, your first report would still be due by June 30 of the next year.

Consequences of missing the deadline

Missing the June 30 filing deadline triggers an immediate change in your nonprofit’s status:

1. Bad Standing Status: On July 1, your nonprofit automatically falls into “bad standing” with the Kentucky Secretary of State.
2. Administrative Dissolution: If you fail to file your annual report after the deadline, your nonprofit faces administrative dissolution for domestic entities or revocation of authority for foreign entities.

Unlike other states, Kentucky does not impose financial penalties or late fees for missed deadlines. Instead, the consequences are administrative and operational. Once administratively dissolved, your nonprofit:

• Cannot legally operate in Kentucky
• Loses the ability to defend itself in court
• Cannot open bank accounts under its business name

To reinstate a dissolved nonprofit, you must file a Reinstatement Application with the Secretary of State’s office, pay all delinquent filing fees, and obtain letters of good standing from the Kentucky Department of Revenue and the Division of Unemployment Insurance (see Kentucky Secretary of State Annual Reports page).

Renew Charitable Solicitation Registration

Kentucky nonprofits soliciting donations must maintain their charitable solicitation registration with the Kentucky Attorney General’s Office (502-696-5300, ag.ky.gov) to legally fundraise. This essential annual filing ensures transparency and accountability in fundraising activities throughout the Commonwealth.

Who needs to register

Any nonprofit organization that solicits charitable contributions within Kentucky must register with the Office of the Attorney General’s Consumer Protection Division. This registration requirement applies to both domestic organizations formed in Kentucky as well as out-of-state nonprofits fundraising within state boundaries. The registration must be completed before engaging in any solicitation activities within Kentucky.

Required documents and format

For annual renewal of your charitable solicitation registration in Kentucky, you’ll need to prepare:

• Your most recent IRS Form 990, 990-EZ, 990-PF, or 990-N (the primary document required)
• Copy of your IRS Form 8868 (if you received a filing extension from the IRS)
• Audited financial statements (if applicable to your organization)

The state accepts renewals via mail or in digital format (.pdf) on a CD or thumb drive. Kentucky has streamlined its process by not requiring a specific renewal form—your filed IRS Form 990 serves as your renewal document. We help nonprofits manage the full renewal process and track each deadline, coordinating varying renewal dates across different jurisdictions when organizations operate in multiple states.

Automatic exemptions and how to claim them

Several categories of organizations are automatically exempt from Kentucky’s charitable solicitation registration requirements:

• Religious organizations soliciting funds exclusively for religious purposes (not for other charitable or civic purposes)
• Organizations that solicit contributions only from their members and their families, provided membership isn’t granted solely based on contributions
• Publicly-owned or nonprofit privately-endowed educational institutions regulated by the Kentucky Board of Education or Council on Postsecondary Education
• Student groups or parent-teacher associations conducting local solicitations for campus activities with appropriate administrative approval

To claim an exemption, no formal application is required—your organization simply needs to fall within one of these statutory categories outlined in KRS § 367.660.

How to file renewals and when

Your charitable solicitation registration must be renewed annually according to this schedule:

• Due date: By the 15th day of the 5th month after your fiscal year end
• Example: For organizations with a December 31 fiscal year end, renewal is due by May 15
• Extensions: The filing due date is extended if you have filed for an extension with the IRS for your Form 990
• Filing fee: $0.00 (Kentucky does not charge a fee for charitable solicitation renewals)

To renew, simply send your Form 990 and any required documents to:

Consumer Protection Division
Office of the Attorney General
1024 Capital Center Drive, Suite 200
Frankfort, Kentucky 40601

Newly formed organizations that haven’t yet filed Form 990 with the IRS must file a registration statement before soliciting. Missing renewal deadlines won’t trigger late fees, however, continuing to solicit while unregistered may subject your organization to penalties.

Maintain Sales Tax Exemption Status

Maintaining your sales tax exemption status is crucial to your nonprofit’s financial health, allowing you to purchase items without paying Kentucky’s sales tax. This privilege requires proper documentation and periodic verification to remain valid.

When and how to file Form 51A125

To secure or update your sales tax exemption status, you must submit Form 51A125, “Application for Purchase Exemption,” with the Kentucky Department of Revenue (502-564-4581, revenue.ky.gov). The form serves three primary purposes: initial application, information updates, or adding subordinate locations to an existing exemption. Access the form here: Kentucky Form 51A125 application (PDF).

You can submit this form through several methods:

• Mail to: Kentucky Department of Revenue, Division of Sales and Use Tax, PO BOX 181, Station 67, Frankfort, Kentucky 40602-0181
• Fax: (502) 564-2041
• Email: (available through the Kentucky Department of Revenue)

Upon approval, you’ll receive an authorization letter containing your Purchase Exemption ID and instructions for properly claiming exemption on purchases. This document becomes your authorization for tax-free purchasing for items used within your exempt function.

What documents are needed

Depending on your organization type, you must include various supporting documents with your application:

For charitable organizations:

• Copy of Articles of Incorporation or By-Laws
• Copy of 501(c)(3) Letter of Determination from the IRS
• Financial Summary including detailed Schedule of Receipts and Disbursements

For educational institutions:

• Verification of educational status
• Financial records

For religious organizations:

• Documentation of religious status

Each exemption certificate must contain specific information to be valid, including names and addresses of both buyer and seller, tax ID numbers, reason for exemption, date of issuance, and buyer’s signature.

How often you need to renew

Although Kentucky does not have a standard renewal period for all nonprofit exemptions, periodic verification is essential. The Kentucky Department of Revenue sends notices to organizations to verify their information and renew their exemption certificate.

This requirement ensures that only qualifying organizations maintain exemption privileges and that the state has current information on file. We help nonprofits organize filing details and track renewal notices from various state agencies.

Remember that exemption applies exclusively to purchases used within your exempt function. Items purchased for other purposes remain taxable. Furthermore, if your organization makes taxable sales and is not an educational or charitable institution, you must obtain a sales and use tax permit.

Keep Your Registered Agent Information Updated

Keeping your registered agent information current represents another vital requirement for Kentucky nonprofits. Maintaining accurate agent details ensures your organization receives all important legal and state communications promptly.

Why a registered agent is required

Kentucky law mandates that every nonprofit corporation designate and maintain a registered agent within the state (see Kentucky Secretary of State business filings). This agent serves as your organization’s official point of contact for receiving service of process, legal notifications, and important state correspondence. Your registered agent ensures that critical time-sensitive documents reach the appropriate people within your organization. This requirement helps state agencies maintain reliable communication with all registered nonprofits throughout Kentucky.

How to update agent details

To update your registered agent information, first determine who will serve as your new agent, ensuring they meet Kentucky’s requirements of being either a Kentucky resident or a business authorized to operate in the state. Subsequently, file a “Statement of Change of Registered Agent and/or Registered Office Address” form with the Kentucky Secretary of State. Access the form here: Statement of Change of Registered Agent form (PDF). This form costs $10.00 regardless of your nonprofit’s size. You may submit this form:

• Online through the Kentucky Secretary of State’s website
• By mail to the Secretary of State’s office
• In person at the appropriate state office

The agent must provide written consent to serve in this capacity. Labyrinth handles these update filings as part of our corporate filing services when nonprofits need to update officer, director, or registered agent information.

What happens if your agent is not valid

Operating without a valid registered agent places your nonprofit at serious risk. The state will reject any business application lacking a registered agent. Furthermore, failure to maintain a valid agent can result in:

• Loss of good standing status with the state
• Inability to receive critical legal documents and notices
• Missed deadlines for annual reports and other filings
• Potential default judgments in lawsuits you never knew about
• Administrative dissolution of your nonprofit corporation

If your nonprofit is administratively dissolved, you lose your legal entity status, potentially jeopardizing your tax-exempt status simultaneously.

Staying Organized and Achieving Success

Maintaining your Kentucky nonprofit’s filing requirements demands attention to detail and adherence to specific deadlines. Throughout this guide, we’ve explored the five essential filings you must manage to keep your organization in good standing. Each requirement serves a distinct purpose in ensuring your nonprofit operates legally and transparently within the Commonwealth.

Missing deadlines or overlooking filing requirements can result in serious consequences. Your nonprofit could face penalties, lose its tax-exempt status, or even undergo administrative dissolution. Therefore, creating a system that tracks all submission deadlines becomes absolutely critical for your organization’s survival.

Consider using digital tools or reminder systems to track your filing dates. Additionally, assign responsibility for each filing to specific board members or staff to ensure accountability. Many organizations find value in working with experienced professionals who provide dedicated support in organizing filing details, managing deadline reminders, and handling agency correspondence. This proactive approach helps prevent last-minute scrambles that often lead to errors or missed deadlines.

Remember that these annual requirements exist not just as bureaucratic hurdles but as safeguards for public trust. Your Form 990, annual reports, and charitable solicitation registrations provide transparency that donors and grantmakers rely on when deciding to support your cause.

Most importantly, staying organized allows your nonprofit to focus on what truly matters—your mission. Rather than dealing with penalties, reinstatement applications, or loss of tax benefits, you can direct your resources toward the important work your organization was created to accomplish.

The path to annual filing success might seem daunting at first, especially for new nonprofit leaders. Nevertheless, with systematic planning and the information provided in this guide, you can navigate these requirements confidently. Your Kentucky nonprofit can thrive while maintaining impeccable standing with both state and federal authorities.

Frequently Asked Questions