Follow this instructions to maintain your Utah 501(c)(3) Nonprofit Public Charity in good standing.
In order to keep a 501(c)(3) nonprofit company in Utah, you must:
A. Exemption from state income taxes
After receiving your 501(c) decision letter from the IRS, you may apply for state income and franchise tax exemptions using form TC-161 and submitting a copy of your determination letter.
Technical Research Unit, Utah State Tax Commission, 210 N 1950 West Salt Lake City, UT 84134-3212
Phone: (801) 297-2200
URL: www.tax.utah.gov
B. Exemption from state sales tax
To apply for a sales tax exemption, submit a “N” number (a sales tax exemption number) together with a copy of Form TC-160 and a copy of your IRS decision letter to:
Technical Research Unit, Utah State Tax Commission, 210 N 1950 West Salt Lake City, UT 84134-3212
Phone: (801) 297-2200
Utah’s tax website is www.tax.utah.gov.
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.”
If you have any concerns, please contact the IRS at
For example, if the fiscal year closes on December 31st, the form 990 is due on May 15th.
NOTE: If an organisation fails to complete Form 990 for three years in a row, it will lose its tax-exempt status.
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.
Any incorporated charity must have a registered agent with a Utah office location. If you change your registered agent or their office address, you must submit the Corporation Registration Information Change Form (online or by mail) with the Secretary of State so that your Articles of Incorporation may be changed.
Your company may be terminated if you fail to inform the Secretary of State of this change.
Each year, the Utah Division of Corporations requires charities to file an annual report by the end of your anniversary month. You may submit your yearly report online using the state’s online portal.
Failure to submit the required reports may result in the termination of your company.
To register with the Utah State Tax Commission, organisations must complete form TC-69. This single form will enable you to register for any/all tax accounts that your company may need, such as employer withholding and unemployment taxes. You may also register online using the OneStop Business Registration service.
Charitable Utah charities that seek to collect donations must register with the Division of Consumer Protection of the Utah Department of Commerce.
To register, go to the online application system and bring the required documents:
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:
Your company is NOT required to share the following papers or information with the general public: