Business & Commercial Services (BCS)


For Nonprofit / Charitable Entities

Nonprofits / Charitable Entities

Nonprofit corporations are created for public benefit, for mutual benefit for its members, or for religious purposes. Nonprofit corporation status does not guarantee that the organization will be granted tax-exempt status, nor does it ensure that the contributions to the organization are tax deductible. Becoming a nonprofit corporation is generally a prerequisite to applying for tax-exempt status under the Internal Revenue Service (IRS) Code, such as section 501(c)(3). To accommodate the vast number of entities choosing to file for 501(c)(3) status with the IRS, the Arkansas Secretary of State provides a blank template with suggested IRS language as well as the traditional nonprofit articles of incorporation templates. If the nonprofit corporation intends to solicit charitable contributions, it must also register as a charitable entity with the Arkansas Secretary of State's office which can be done by going here: Charitable Entities

To access forms (including nonprofit annual reports) for both domestic and foreign nonprofits, click HERE

Below are some (but not all) important reminders about nonprofit entities:

  • May not have shareholders or pay dividends.
  • Are created by filing Articles of Incorporation with the Arkansas Secretary of State.
  • Must file an annual disclosure statement with the Arkansas Secretary of State.
  • May compensate members, officers, and trustees (in reasonable amounts) for services rendered.
  • Must have specific provisions in its Articles of Incorporation dealing with property distribution upon dissolution.