How To Remain Compliant With Your Wyoming Nonprofit

Follow this advice to maintain your Wyoming 501(c)(3) Nonprofit Public Charity in good standing.

8 Ways to Keep Your Nonprofit Legal

In order to keep a 501(c)(3) nonprofit company in Wyoming, you must:

Apply for a state tax exemption.
Tax-exempt organisations must file annual federal returns.
Keep a Registered Agent on file.
Submit periodic reports
Request permissions and licences
Register your charitable organisation with the Department of Workforce Services.
Follow the Public Inspection Rules.

1. Apply for a state tax exemption.

A. Exemption from state income taxes

There is no business income tax in Wyoming.

B. Exemption from state sales tax

To petition for a sales tax exemption, send a copy of your IRS Determination Letter to the following address:

Excise Tax Division, Wyoming Department of Revenue 122 West 25th Street, 2-West Cheyenne, Wyoming 82002-0110

Website: revenue.state.wy.us Phone: (307) 777-5200

2. Tax-exempt Organizations’ Annual Federal Returns

A. Federal Annual Returns

The IRS requires most tax-exempt charitable organisations to submit an annual return (Check the IRS website for a list of exceptions).

An organization’s yearly gross receipts dictate which form should be utilised to submit the annual federal return.

The IRS defines ‘gross receipt’ as “the total sums the organisation received from all sources throughout its yearly accounting period, before deducting any expenditures or expenses.”

For gross revenues of $50,000 or more, file Form 990-N.
$200,000 in gross income and $500,000 in total assets —- File 990-EZ
If your gross revenues exceed $200,000 or your total assets exceed $500,000, you must file a 990 form.

If you have any concerns, please contact the IRS at

(800) 829-3676 (Form related questions)
(800) 829-1040 (general information)

B. Unrelated Business Profits

If an organisation earns more than $1,000 from a trade or company that is unrelated to the organization’s declared purpose, it must submit Form 990-T to pay taxes on that revenue.

If your organisation anticipates to pay $500 or more in unrelated business income taxes for the year, you must pay a quarterly estimated tax on the unrelated business income using Form 990-W.

3. Keep a Registered Agent.

Any charity that has incorporated must have a registered agent with a Wyoming office location. If your registered agent or office address changes, you must submit Form RA-RO with the Secretary of State to revise your Articles of Incorporation.

Your company may be terminated if you fail to inform the Secretary of State of this change.

4. Submit Periodic Reports

Every year, the Wyoming Secretary of State requires organisations to file an annual report. The report is due on the first day of the anniversary month of the organisation (the month the organisation was formed). Annual Reports may be submitted electronically at the Secretary of State’s website’s Business Center.

Failure to submit the required reports may result in the termination of your company.

5. Obtain Permits and Licenses

Nonprofits in Wyoming will not be required to get a state-level business permit or licence. You should check with your city or county clerk’s office to see if there are any local requirements.

6. Registration of Charities

Before participating in fundraising operations, charitable Wyoming charities are not needed to register with the state.

7. Apply to the Department of Workforce Services.

If your organisation will employ people, you must register with the Wyoming Department of Workforce Services.

Registration is simple and may be done online. You may also find contact information for your local workforce commission.

8. Obey Public Inspection Rules

To comply with federal requirements governing 501(c)(3) organisations, you must make the following papers available to any member of the public who wants them:

Annual returns for your organisation may be filed up to three years after the due date (including the following Forms: 990-PF, 990-EZ, 990-T, and 990)
Any supporting documentation and attachments for the 990 forms listed above. For Schedule B, however, you simply need to indicate the kind of the gift and the amount given.
Official IRS documentation demonstrating that your group is tax-exempt.
Your organization’s exemption application and any supporting documentation filed with it (including Form 1023).

Your company is NOT required to share the following papers or information with the general public:

Any part of Schedule B of Form 990/990-EZ that names donors.
Anything deemed an adverse judgement, including past rejections of tax-exempt status.
Any extra information that the IRS is entitled to withhold, such as trade secrets, patents, and so forth.