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Starting a Nonprofit Organization
Information & Links

There is no simple form or single government agency to help establish a nonprofit organization. Rather, you may need to follow a number of steps and consult a number of different agencies, to comply with all the pertinent procedures and laws. Although most of the procedures below do not involve the Division of Taxation, we offer the following basic information and links to assist you.

FORMATION - You form a nonprofit organization through incorporation or, if you do not incorporate, with a constitution, articles of association, trust or other instrument.
NOTE: if your organization wants IRS 501(c)(3) status, the certificate of incorporation or other formation instrument must contain IRS-required wording. See IRS Pub. 557.

Formation by Incorporation -A nonprofit corporation can be created by completing and filing the Division of Revenue's Public Records Filing for New Business form. Alternatively, a certificate of incorporation can be drafted. Libraries and bookstores have do-it-yourself resources or you may choose to enlist the services of any attorney. Religious nonprofits may want to call Commercial Recording at 609-292-9292 for details on "Title 16" incorporation (reduced filing fee and no annual report required.)

Formation without Incorporating - For information on forming a nonprofit with a constitution or other formation instrument, consult a professional or visit a library or bookstore for do-it-yourself resources. No New Jersey State form is available.

BANK ACCOUNTS - Have your bank specify the type of documentation or number needed. Or obtain a federal identification number (FEIN) with federal form SS-4.

FEDERAL TAX EXEMPTION, 501(c)(3), etc. - Visit the IRS website or call the IRS exempt organization number, 877-829-5500, for information and an application for federal exemption as a 501(c)(3) or (c)(4), etc. organization.

TAX TREATMENTPublication MISC-3: Tax Treatment of Nonprofit Organizations and Government Entities

For details on the above and other procedures, view or download Starting a Nonprofit in New Jersey - Questions and Answers (Division of Taxation Publication RSB-100)

Links and Information for Charities Registration and other Offices

Last Updated: Wednesday, 08/20/14

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