Form 1023 Online: Fill & Download for Free

US Perspective:“NGO” in the US usually refers to non-stock corporations or not-for-profit corporations that have obtained 501(c)(3) status. The minimum cost of starting an NGO depends on (1) the cost of forming the corporation, (2) the cost of requesting recognition as an organization exempt from taxation under section 501(c)(3) of the Internal Revenue Code, and (3) the cost of registering as a charity in the states where you may be conducting fundraising activities.Here is an example breakdown:In New York, the filing fee for forming a not-for-profit corporation is $75. You will also want to get a certified copy of your Certificate of Incorporation, which costs $10. ($85 total)The application for recognition for exemption from taxation under section 501(c)(3) is IRS Form 1023. There are two versions, an expedited Form 1023-EZ which requires your organization to meet certain criteria, and a more general Form 1023. The cost for filing Form 1023-EZ online is $275. The cost for filing regular Form 1023 is $400 if the organization has not or does not anticipate to have gross revenue over $40,000 over a 4 year period, or $850 if it does. Most organizations that file regular Form 1023 pay $850.Nonprofits that solicit contributions n NY or from NY persons or entities, and nonprofits formed under NY law or conducts activity in NY, must register with the NY charities bureau using Form 410. The fee for soliciting contributions is $25. (IncTotal minimum start-up cost for NY NGO:1023-EZ, no NY solicitation: $360.1023-EZ, NY solicitation: $385.1023, $40K gross in 4 years, no NY solicitation: $485.1023, $40K gross in 4 years, NY solicitation: $510.1023, over $40K gross in 4 years, no NY solicitation: $935.1023, over $40K gross in 4 years, NY solicitation: $960.

In the US, “NGO” typically refers to nonprofit 501c3 organizations. Registration generally has three components:Forming the organization under the laws of a state by filing the relevant documents with the relevant authority in the state; procedures can vary slightly from state to state — generally, check out the state’s Secretary of State website.Filing Form 1023, the application dor recognition as a 501c3 oeganization, with the IRS (US taxation authority). 1023-EZ, if you qualify, is an online form — check IRS website. Otherwise, download the Form-1023 instructions and follow them (also on the IRS website).Registering as a charity in most states where fundraising activities will be carried out. Google “charitable registration [state]” for instructions. Also helpful is the Unified Registration Statement, available at: Unified Registration Statement Kit

Thank you so much for your desire to rescue cats! Ian provided a great general overview on how to start a nonprofit. As a fellow cat lover, I just wanted to provide a few more pointers that may be helpful for you:Here is the IRS guidance on the language for the nonprofit charter (articles of incorporation/certificate of incorporation): Suggested Language for Corporations and AssociationsWhile it is no where written, you want to aim for at least 3 directors that are not related by blood, marriage, adoption or business. Related directors can greatly lessen the chance of IRS approval, especially if a majority of the board is related.If you have a social security number, you can apply for an EIN online here: EIN Individual Request - Online Application. It is free and should take under 5 minutes.Many states will require you to hold the initial organizational meeting after the corporation is formed, and not before, in order for corporate action to be properly authorized. Check state requirements. There is also often the option of taking corporate action by written consent in lieu of meeting, which might be more convenient for everyone involved.There is also a Form 1023-EZ which is an expedited short form 501(c)(3) application. You should check the worksheet in the 1023-EZ instructions to see if your nonprofit will qualify. Turnaround time is much quicker with the EZ application.The IRS strongly recommends having a conflict of interest policy. The state you form the nonprofit corporation in may also require a conflict of interest policy to be in place (New York is one of them). There is a sample conflict of interest policy in Appendix A of the Form 1023 instructions that may be helpful for you to reference.If your nonprofit will be getting donations from the general public (or government assistance), you may want to make sure to select “public charity” in the Form 1023/1023-EZ. If you don't choose “public charity,” the nonprofit will be classified as a “private foundation,” which is much more highly regulated. Of course, you should take the time to decide what classification will be better for your needs.After you hopefully receive a positive IRS determination letter, make sure you check if your state requires your nonprofit to register as a charity. If so, you'll need to do that.Getting the 501(c)(3) acknowledgement from the IRS exempts the nonprofit from Federal taxes, but not state sales or franchise taxes. Many states will require you to separately request sales tax and corporate franchise tax exemptions. Check with the state tax authority to see what is available.Hope this helps!