Safe Harbor Provision: This information is not intended to serve as an inclusive filing list for all not-for-profit organizations. There are various types
of not-for-profit organizations with varying filing requirements. Therefore, all organizations should exercise due care in ensuring regulatory
requirements are fulfilled.
4. Develop Bylaws for Your Organization
Bylaws regulate how the affairs of an organization are managed, including setting up the Board of
Directors and the rules and procedures of the organization and the board. These bylaws inform the
Board of Directors on how to regulate the organization and must be consistent with Illinois law
relating to not-for-profits (805 ILCS 105-102.25).
5. Hold a Directors Meeting
The organization will need to hold the first meeting of the directors or incorporators to approve the
bylaws, elect additional directors, appoint officers and approve additional resolutions such as
opening a bank account. The organization should take minutes at the meeting and establish records.
6. Obtain an FEIN (Federal Employer Identification Number)
To obtain an FEIN for your organization from the IRS, complete IRS Form SS-4. There is no cost to
obtain a number. You can file IRS Form SS-4 online or over the phone. The form is available online
at http://www.irs.gov/Charities-&-Non-Profits/Employer-Identification-Number.
7. Obtain an Illinois Department of Revenue Account ID
To obtain an Account ID, complete the Illinois Business Registration Application, Form REG-1.
The form is available online at https://www2.illinois.gov/rev/forms/reg/Pages/reg-1.aspx.
8. Register with the Illinois Attorney General
Any charities holding or soliciting funds in Illinois must register with the Illinois Attorney General’s
Office prior to any solicitation of funds. Please note that organizations may register prior to
applying for IRS tax exempt status.
To register, an organization must complete Form CO-1 with all necessary attachments, including
either copies of Illinois Form AG990-IL for each year of the organization’s existence OR Form CO-
2 if the organization is less than 1 year old. These forms are to be submitted with a $15 registration
fee payable to “Illinois Charity Bureau Fund.” Instructions and forms are available online at
https://illinoisattorneygeneral.gov/Consumer-Protection/Charities/Building-Better-Charities/Charity-
Registration/.
If your organization has not applied for IRS tax-exempt status, please answer “no” to question 18 on
the registration form, CO-1.
Contact the Charitable Trust Bureau at 312-814-2595 with any questions.
9. File IRS Tax-Exempt Status Application for Recognition of Exemption
For more information on 501(c)(3) status for charitable organizations, please visit the IRS’ website
at https://www.irs.gov/charities-non-profits/charitable-organizations/exemption-requirements-
section-501c3-organizations.
To apply for tax-exempt status, your organization will need to either complete Form 1023 or Form
1024. The forms are available online at https://www.irs.gov/charities-non-profits/applying-for-tax-
exempt-status.
10. Obtain Illinois State Sales Tax Exemption
To obtain a state sales tax exemption, the organization will need to contact the Illinois Department of
Revenue on the organization’s letterhead requesting an Exempt (E) number. There is no fee to apply