Connecticut Nonprofits State Tax Overview

- Updated April 21, 2023 - 8.00 AM - Admin, ExpressTaxExempt

Read through this page to explore everything related to the State of Connecticut's registration and reinstatement process of charity organizations.

To offer a comprehensive understanding, we have listed the filing methods the Connecticut state accepts, details of the form to file, how an organization can extend its filing deadline, the penalty imposed, and other links to important resources.

1. Registrations and Reinstatements of Nonprofit Organizations for Connecticut

Connecticut Nonprofit Corporations Registration

The nonprofit corporation under the state of Connecticut can use the form CERTIFICATE OF INCORPORATION NONSTOCK CORPORATION, to register for the non-stock. This can be filed in the office of the Secretary of State.

You must visit the IRS office for obtaining a federal exemption certificate for collecting information about the form to be filed to the federal office to obtain tax exempt status. Normally it takes about 3 to 5 business days to process your filing.

Filing Fee: $50 + optional $50 expedite fee (For Turnaround of 24 hours)

Filing Method: Mail (or) Fax.

Mailing Address

Mailing Address:

Public Charities Unit,
Department of Consumer Protection,
450 Columbus Blvd, Ste 801
Hartford, CT 06103.

Filing Initial Report Form COS for the State of Connecticut

Once the Article of incorporation is filed and completed, the initial report must be filed to the Connecticut Secretary of State - Commercial Recording Division.

Form Required to be filed: Form COS-: Organization and First Report

Fee details: $50

Filing method: Online

Due date: Within 30days of staring the organization

Reinstating the nonprofit Corporation for the State of Connecticut

For reinstatement of a nonprofit corporation in Connecticut state, a Certificate of Reinstatement should be submitted to the Connecticut Secretary of State - Commercial Recording Division.

Filing method: Online (or) Postal mail

Filing Form: Certificate of Reinstatement

Fee details: $ 160

Mailing Address

Mailing Address:

Commercial Recording Division,
PO Box 150470
Hartford,
CT 06115-047

2. Nonprofits Annual report and filing for the State of Connecticut

Connecticut Annual Report Instructions for Nonprofit Organizations

The purpose of the annual report is to ensure the accuracy of the information on record regarding your business entity. There is no need to report financial information on the annual report.

The annual report filings are required for the following business entities at Connecticut:

  • Stock Corporations
  • Nonstock Corporations
  • Limited Liability Companies
  • Limited Partnerships and Limited Liability Partnerships.

Where to submit the Annual Reports?

You must submit your Connecticut annual report to:

Connecticut Secretary of State - Commercial Recording Division under the law of Connecticut Business Corporation Act, Sec. 33-953.

Filing method: Online

Filing Fee: $50

Due date: Due date for filing the annual report is the last day of the organization’s anniversary month. For example, if the corporation is incorporated in October the due date would be October 31.

Tax Exempt:

If the organization is under federal tax exemption it’s not necessary for the organization to file for the state sales tax but the organization should have the determination letter from the IRS for tax exemption.

E-File Form 990-N (e-Postcard), 990-EZ, 990, 990-PF, 1120-POL, 8868
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