Illinois calls it a "not-for-profit" corporation, files it with the Secretary of State, and then makes you register again with the Attorney General before you fundraise. Here's the whole path.
Illinois is one of the states where forming your nonprofit and getting permission to fundraise are two completely separate steps with two different state agencies. You file your Articles of Incorporation with the Illinois Secretary of State. Then, before you solicit a single donation, you register separately with the Illinois Attorney General's Charitable Trust Bureau. Miss the second one and your formation is still valid, but your fundraising is not compliant.
This two-agency structure is the thing most new Illinois nonprofits don't expect. The rest of this guide walks through both.
Your name must include one of these designators: "Not for Profit," "NFP," "Corporation," "Corp.," "Company," "Co.," "Incorporated," or "Inc." Plain "nonprofit" in the name is not itself required, though many organizations include it anyway for clarity. If your proposed name could be read as describing a for-profit purpose, Illinois requires "NFP" at the end of the name specifically.
File Form NFP 102.10 with the Illinois Secretary of State, Department of Business Services.
Illinois requires a board of at least three directors. The exact number is fixed in your bylaws, though the number of initial directors is set by the incorporators in the articles themselves. Bylaws can also set a variable range, but the floor cannot go below three.
Illinois uses the standard "registered agent" term. Your agent must have a physical Illinois street address (no P.O. boxes) and be available during normal business hours to accept legal documents on the organization's behalf.
Once your Illinois articles are filed, get your EIN from the IRS (free, online), then apply for federal 501(c)(3) recognition with Form 1023 or 1023-EZ. Full walkthrough in our First 90 Days checklist.
Illinois requires most organizations that solicit contributions in the state to register with the Attorney General's office before soliciting, under the Solicitation for Charity Act and the Charitable Trust Act. The core form is CO-1, the Charitable Organization Registration Statement, usually filed alongside Form CO-2 (financial information) plus a copy of your articles of incorporation and bylaws.
Once the IRS grants your federal 501(c)(3) status, Illinois automatically treats you as exempt from Illinois income tax; there's no separate state income-tax exemption application to file. Illinois does still tax any unrelated business taxable income the same way the IRS does under Section 512.
Unlike income tax, sales tax exemption in Illinois is not automatic. You must separately apply to the Illinois Department of Revenue for a sales tax exemption number, commonly called an "E-number." Applications go through MyTax Illinois online, or by mail to the Department's Exemption Section in Springfield. If your organization's name or address changes after you receive your E-number, file Form STAX-300-C to update it.
File your NFP annual report (Form NFP 114.05) with the Secretary of State before the first day of your incorporation anniversary month, every year. On-time filing fee is $10; late filings add a statutory $3 penalty. Changing your registered agent or office requires a separate filing (Form NFP 105.10/105.20), not the annual report.
You still owe the IRS your annual Form 990-N, 990-EZ, or full Form 990 depending on revenue and assets. Miss three consecutive years and the IRS automatically revokes your 501(c)(3) status. Details in our First 90 Days checklist.
Fundraising across more than one state? See our charitable registration guide for the full state-by-state picture. Quick factual question? Check our FAQ first.