A telescope in a quiet observatory offers a reminder to choose reliable points of reference before setting a course.
Formation and charity resources for all 50 states plus the District of Columbia
By Arbab Naseebullah Kasi, Chief Executive Officer - CEO, Feel Worldwide Foundation Inc.
A founder can spend hours comparing filing services and still miss the office that actually decides the next step. The most useful starting point is a clear list of official sources, paired with an honest understanding of what each source can and cannot establish.
This final article in our series brings together formation authorities and charity oversight resources for every US state, with the District of Columbia listed separately. It also explains how to turn those links into a realistic filing plan. It is a resource guide, not a complete statement of every state's law or individualized legal, tax or immigration advice.
Separate the decisions before choosing a form
State formation establishes an entity under state law. Federal tax treatment, state tax accounts, charitable solicitation, employer registration and operating licenses are separate questions. An EIN identifies an organization; it does not establish federal exemption. A state nonprofit filing does not automatically create a 501(c)(3). The IRS explanation of nonprofit and tax exempt status is a useful first reference.
Start with where the work will actually happen. Note the proposed office, employees, customers, fundraising audiences and regulated activities. Forming in one state can leave additional registration obligations in another. In entity law, “foreign” can mean formed in a different US state, not necessarily outside the country. Consult the destination state's requirements rather than treating a formation certificate as nationwide permission. The SBA launch guide introduces these separate steps.
Choose the entity deliberately. A nonprofit corporation, business corporation, LLC and partnership have different governance and tax implications. A sole proprietor may need business-name, tax and license registrations without forming a separate corporation or LLC. For professional services, confirm whether a professional entity, board approval or ownership restriction applies before selecting a standard online form.
How to use the official sources
Use the formation link for the applicable entity type, name search, current forms, filing method and ongoing reports. Use the charity link to investigate registration, exemptions, reporting and oversight. An Attorney General's charity page may concern enforcement rather than a universal registration system. Where responsibilities are split, follow the relevant regulator's instructions.
For tax and hiring questions, the IRS state government directory supplies state-specific routes to revenue agencies, employer information and business resources. Its separate state links for nonprofits helps locate exemption and charity information. These are directories, not a determination that a tax or registration applies to you.
Before entering information or paying, confirm the agency identity through a known state website. Some official systems use a service-provider domain or require an account. An advertisement, official-looking seal or high search ranking does not prove government ownership. Distinguish the government fee from a private company's optional service charge. Save the current instructions, submission receipt and accepted document, not just a payment confirmation.
Budget for the operating year as well as the filing
There is no reliable single nationwide formation price. Build a budget for the exact entity and locations: formation, any required name or publication step, registered agent or office, foreign qualification, tax or license accounts, recurring reports, insurance and professional help. Some costs are optional services; others arise from law or your activity. Ask which are one-time and which repeat.
The IRS issues EINs without a fee. Online eligibility is limited, so founders outside the United States should use the application route that fits their circumstances. For charities applying for recognition under section 501(c)(3), the current IRS user fees are $600 for Form 1023 and $275 for Form 1023-EZ. Eligibility, not price alone, determines whether the streamlined form is available. Recheck fees when filing.
State examples show why a dated source matters. California publishes forms and fees by entity type. Pennsylvania's annual report guidance lists a $7 fee for covered for-profit entity types and $0 for nonprofit corporations and certain not-for-profit LPs or LLCs. A zero fee does not mean no report. The filing deadlines also differ by entity type.
Treat timing the same way. California's processing dates distinguish document type and submission method. The IRS exemption application status page distinguishes forms and further review. Neither is a promise about your application. Preparation, corrections, licensing and tax recognition may extend well beyond the formation filing. Do not commit to a launch, grant deadline or lease on an assumed approval date.
The 50 state official resource directory
Sources checked November 9, 2026. Every destination was checked, but direct page access was not successful in every case. “Indexed only” means official search-index content was available but the destination could not be fully opened. “Access limited” means the live page or portal could not be substantively verified. Recheck these flagged sources with the agency before relying on them. Unmarked sources returned readable official content during review; that is not a guarantee of future availability or a legal completeness check.
The states appear alphabetically. “Formation” identifies the filing authority or its official instructions. “Charity” identifies registration or oversight resources, with exceptions explained where needed. Inclusion does not mean every nonprofit must register there, or that registration is the agency's only responsibility.
Alabama. Formation: Secretary of State. Charity: Attorney General registration.
Alaska. Formation: Commerce corporations division. Charity: Department of Law registration.
Arizona. Formation: Corporation Commission. Charity: Attorney General oversight. The Attorney General link concerns oversight; check separate Secretary of State veterans charity rules. See Secretary of State services.
Arkansas. Formation: Secretary of State. Charity: Secretary of State charity registration.
California. Formation: Secretary of State forms and fees. Charity: Attorney General initial registration.
Colorado. Formation: Secretary of State. Charity: Secretary of State charity registration.
Connecticut. Formation: Secretary of the State business services. Charity: Consumer Protection registration.
Delaware. Formation: Division of Corporations. Charity: Department of Justice consumer protection. Official revenue guidance describes disclosure duties despite no general solicitation registration. See solicitation guidance.
Florida. Formation: Division of Corporations (indexed only). Charity: Agriculture and Consumer Services.
Georgia. Formation: Secretary of State. Charity: Secretary of State charities.
Hawaii. Formation: Commerce business registration. Charity: Attorney General charities (indexed only).
Idaho. Formation: Secretary of State. Charity: Attorney General charitable asset guidance. This is charitable asset oversight guidance, not a general solicitation registry.
Illinois. Formation: Secretary of State. Charity: Attorney General registration.
Indiana. Formation: Secretary of State business services. Charity: Attorney General oversight. The Attorney General source addresses oversight and professional fundraising duties.
Iowa. Formation: Secretary of State. Charity: Attorney General charity guidance. Check professional fundraiser and charitable trust rules separately.
Kansas. Formation: Secretary of State. Charity: Attorney General registration (indexed only). Charity registration is with the Attorney General, separate from entity formation.
Kentucky. Formation: Secretary of State. Charity: Attorney General registration.
Louisiana. Formation: Secretary of State forms and fees. Charity: Attorney General registration.
Maine. Formation: Secretary of State (indexed only). Charity: Professional and Occupational Regulation.
Maryland. Formation: Assessments and Taxation forms. Charity: Secretary of State registration.
Massachusetts. Formation: Secretary of the Commonwealth. Charity: Attorney General charity filings (indexed only).
Michigan. Formation: Licensing and Regulatory Affairs. Charity: Attorney General charity registration.
Minnesota. Formation: Secretary of State. Charity: Attorney General charity guidance.
Mississippi. Formation: Secretary of State. Charity: Secretary of State charities.
Missouri. Formation: Secretary of State. Charity: Attorney General nonprofit guidance.
Montana. Formation: Secretary of State. Charity: Department of Justice, Office of Consumer Protection (indexed only). The charity link concerns nonprofit complaints and oversight.
Nebraska. Formation: Secretary of State. Charity: Attorney General. This is nonprofit oversight guidance, not a separate charity registration portal.
Nevada. Formation: Secretary of State (access limited). Charity: Secretary of State (access limited). Check charitable solicitation filings and exemptions within the Secretary of State system.
New Hampshire. Formation: Secretary of State (indexed only). Charity: Attorney General, Charitable Trusts Unit (indexed only).
New Jersey. Formation: Treasury, Division of Revenue and Enterprise Services. Charity: Division of Consumer Affairs, Charities Registration and Investigation Section (indexed only).
New Mexico. Formation: Secretary of State (access limited). Charity: Department of Justice, Charities Unit.
New York. Formation: Department of State, Division of Corporations (indexed only). Charity: Attorney General, Charities Bureau. Readable nonprofit instructions.
North Carolina. Formation: Secretary of State, Business Registration Division (indexed only). Charity: Secretary of State, Charitable Solicitation Licensing Division (indexed only).
North Dakota. Formation: Secretary of State. Charity: Secretary of State.
Ohio. Formation: Secretary of State. Charity: Attorney General, Charitable Law Section (indexed only).
Oklahoma. Formation: Secretary of State. Charity: Secretary of State.
Oregon. Formation: Secretary of State. Charity: Department of Justice, Charitable Activities Section.
Pennsylvania. Formation: Department of State. Charity: Department of State.
Rhode Island. Formation: Department of State. Charity: Department of Business Regulation.
South Carolina. Formation: Secretary of State. Charity: Secretary of State, Division of Public Charities.
South Dakota. Formation: Secretary of State. Charity: Attorney General, Division of Consumer Protection. Check the distinctions between charity oversight and paid solicitor requirements.
Tennessee. Formation: Secretary of State (access limited). Charity: Secretary of State (indexed only).
Texas. Formation: Secretary of State (indexed only). Charity: Attorney General, Charitable Trusts Section. The Attorney General explains special-category rules despite no registration for most charities.
Utah. Formation: Commerce corporations division. Charity: Commerce charity guidance. Check current corporate filing and consumer protection requirements, including first-year submissions.
Vermont. Formation: Secretary of State (indexed only). Charity: Attorney General (indexed only). The Attorney General guide concerns governance and oversight, not a general charity registry.
Virginia. Formation: State Corporation Commission. Charity: Department of Agriculture and Consumer Services, Office of Charitable and Regulatory Programs.
Washington. Formation: Secretary of State (indexed only). Charity: Secretary of State, Charities Program (indexed only).
West Virginia. Formation: Secretary of State. Charity: Secretary of State, Charitable Organizations Division.
Wisconsin. Formation: Department of Financial Institutions. Charity: Department of Financial Institutions.
Wyoming. Formation: Secretary of State. Charity: Attorney General, Consumer Protection and Antitrust Unit. Secretary of State guidance distinguishes solicitation rules from entity qualification. See Secretary of State guidance.
District of Columbia
Formation: Department of Licensing and Consumer Protection. Charity: DLCP charitable services licensing. DC is listed separately because it is not a state. Review its license categories and exemptions.
Build a working compliance file
Keep a launch file with an owner and review date for each question:
- Entity and governance: Which entity has been formed, who may sign, and where are its accepted articles, bylaws or ownership agreement, resolutions and ownership records? - Addresses and notices: Are the registered office or agent details correct in every applicable state? Who monitors official correspondence and portal messages? - Tax: Which federal, state and local registrations or exemption applications are needed? Are sales tax collection and purchases for exempt use being treated as separate questions? - People: Before anyone starts work, have payroll withholding, unemployment insurance, workers' compensation, employment eligibility and worker classification been reviewed? Nonprofit status does not erase employer obligations. - Activities and premises: Have city and county licensing, zoning, occupancy, fire, health, signage and home-business requirements been checked where relevant? Does the service require professional licensing or a sector regulator's approval? - Fundraising: Which jurisdictions will be approached, what exemptions actually apply, and are any notices, registrations or renewals required? Check online campaigns, paid fundraisers, commercial promotions, raffles and events separately. - Records and renewals: Is there a calendar for entity reports, charity renewals, tax returns, licenses, insurance and board decisions, with filing receipts and backup access?
Use the IRS public charity life cycle for federal nonprofit duties and the SBA launch guide for business licensing and operating questions. Then confirm the local and industry-specific requirements directly. A charitable purpose does not excuse a food program from food-safety rules or make a clinical service unregulated.
Use local relationships without confusing them with permission
A chamber of commerce, nonprofit association, business mentor or local economic-development office can be helpful for introductions and practical orientation. Chamber membership is generally an optional networking choice, not a substitute for government registration or a license. Compare its actual services, dues and relevance to your work before joining.
Business improvement districts need a different check. Participating in a meeting or program may be optional, while a property's district assessment may be compulsory. For example, New York City's BID guidance describes special assessments billed to property owners. Check the local district rules and lease before assuming those charges are voluntary membership dues.
Professional advice becomes especially valuable when ownership crosses borders, several states are involved, fundraising uses outside firms, a regulated profession is involved, or the founders disagree about control. Give the adviser your actual activities and proposed documents. A focused review of the facts is more useful than asking which state is “best” in the abstract.
Turn the directory into a practical next step
Select your operating state and identify the correct entity instructions. If the work is charitable, open the charity source as well. List unresolved tax, employment, local and professional requirements before filing. Build a structure you can maintain after the first certificate arrives.
At Feel Worldwide Foundation Inc., we welcome proposals supporting practical education, entrepreneurship and community opportunity. Share the purpose, location and proposed scope of a contribution or collaboration through our partnership inquiry. A proposal begins a conversation; any next step depends on fit, capacity and agreed arrangements.
If you would like to support the Foundation's work financially, visit our donation page and review the available options and terms. Thank you for taking the time to build, contribute and serve with care.
