Cost breakdown: state fee, IRS fee, registered agent and attorney
Starting a nonprofit corporation that applies for 501(c)(3) status costs at least two fees: the state fee for filing your articles of incorporation and the IRS user fee for your exemption application. In the states the calculator covers, the state fee ranges from $20 to $125. The IRS charges $275 for Form 1023-EZ and $600 for Form 1023. So the required fees for a small 501(c)(3) start at about $295 and rarely exceed $725.
- State filing fee. Paid once to the Secretary of State or the state’s corporations division when you file articles of incorporation (some states call them a certificate of formation or certificate of incorporation).
- IRS user fee. $275 for the streamlined Form 1023-EZ or $600 for the full Form 1023, paid online when you apply.
- Registered agent. Every corporation needs an agent with an address in the state to receive legal papers. Many small nonprofits name a director; commercial registered agent services charge a yearly fee.
- Attorney or filing help. Optional. Many founders file themselves; an attorney is worth it for complex structures, large budgets or unusual activities.
- Other costs. Name reservation, newspaper notices in states that require them, state charity registration and annual reports, depending on the state.
Certificate of formation for a nonprofit corporation: $25
IRS Form 1023-EZ, expected gross receipts under $50,000 a year: $275
EIN from the IRS: free · a director serves as registered agent: $0
Total required fees: $300
Form 1023 vs 1023-EZ
Form 1023-EZ is a short online application for small organizations. You can use it only if your gross receipts were no more than $50,000 in each of the past three years and you expect no more than that in each of the next three, and your total assets are no more than $250,000. The IRS eligibility worksheet asks further questions, for example about the kind of organization you are; complete it and keep it with your records.
| Form 1023-EZ | Form 1023 | |
|---|---|---|
| IRS user fee | $275 | $600 |
| Who can use it | Gross receipts up to $50,000 a year, assets up to $250,000, eligibility worksheet passed | Every organization applying for 501(c)(3) status |
| What you submit | Attestations and short answers | Narrative of your activities, financial data or projections, governing documents |
| Filing | Online | Online |
The full Form 1023 takes longer to prepare, but it lets you explain your programs in detail. Organizations that expect to grow quickly, or that grantmakers will scrutinize, often choose it even when they could use the 1023-EZ.
Getting an EIN (free)
Your nonprofit needs an employer identification number (EIN) for its bank account, its exemption application and its annual Form 990, even if it never hires anyone. The EIN for a nonprofit is free when you apply directly with the IRS. Third-party websites that charge for an EIN are not the IRS; you don’t need them.
Apply after your articles of incorporation are filed, so the EIN is issued to the corporation and not to one of the founders.
Costs by state
State fees for filing nonprofit articles of incorporation, as published by each state. Check the linked state page before you file, because fees change.
| State | Filing fee | With Form 1023-EZ | With Form 1023 | Charity registration |
|---|---|---|---|---|
| California | $30 | $305 | $630 | California Attorney General |
| Texas | $25 | $300 | $625 | Texas Attorney General |
| Florida | $70 (articles of incorporation $35 + registered agent designation $35) | $345 | $670 | Florida Department of Agriculture and Consumer Services |
| New York | $75 | $350 | $675 | New York Attorney General |
| Pennsylvania | $125 | $400 | $725 | Pennsylvania Department of State |
| Ohio | $99 | $374 | $699 | Check with the Attorney General |
| Georgia | $110 (articles of incorporation $100 + service charge $10) | $385 | $710 | Georgia Secretary of State |
| North Carolina | $60 | $335 | $660 | North Carolina Secretary of State |
| Michigan | $20 | $295 | $620 | Michigan Attorney General |
Ohio: Fee taken from a 2019 copy of the state form; confirm the current form before filing.
Georgia: Georgia also requires a notice of incorporation in the local newspaper; that cost varies and is not included.
Illinois and the remaining states follow once their fees are confirmed with the state. Many states also require charities to register before they ask the public for donations, sometimes for a fee. The office in charge is often the Attorney General, but not always: in Florida it is the Department of Agriculture and Consumer Services, in Pennsylvania the Department of State, and in Georgia and North Carolina the Secretary of State.
Starting with no money
The state fee and the IRS user fee are the floor: an incorporated 501(c)(3) can’t start for less than about $295. Everything else can be done by volunteers. If even that is too much right now, you have options:
- Start as an informal group. Meet, test your idea and build a board before you incorporate. Donations to an informal group are not tax-deductible, so be clear with supporters.
- Use a fiscal sponsor. An existing 501(c)(3) can accept donations for your project and pass them on under a written agreement, usually for a fee.
- Raise your start-up costs first. A small founding campaign among board members and friends often covers the filing fees.
- Do the paperwork yourselves. Use free resources, such as a bylaws generator and the IRS guidance, instead of paid filing services.
Nonprofit startup checklist
The calculator builds this checklist for your state, with links, so you can download it as Word or PDF and share it with your founding board.
- Choose a name and a purpose. Check that the name is available in your state and write down your mission.
- Recruit a founding board. Your state sets the minimum number of directors; many organizations start with three or more.
- File articles of incorporation. Pay the state filing fee. If you will apply for 501(c)(3) status, include the IRS purpose and dissolution clauses.
- Get an EIN. Apply for free on irs.gov after the state has accepted your articles.
- Adopt bylaws at your first board meeting. Also elect officers, set the fiscal year and approve a bank account.
- Apply for tax exemption. File Form 1023-EZ ($275) or Form 1023 ($600) online.
- Register with the state where required. Many states require charities to register before they ask for donations; the checklist names the office for your state.
- Set up finances and annual filings. Bank account, bookkeeping, and the due date of your first Form 990.
Frequently asked questions
How much does it cost to start a nonprofit?
For a 501(c)(3) in the states we cover, the required fees are $295 to $400 with Form 1023-EZ, or $620 to $725 with Form 1023. A registered agent service, an attorney and state charity registration add to that if you need them.
How much is the Form 1023 fee?
The IRS user fee is $600 for Form 1023 and $275 for Form 1023-EZ. Clubs and associations applying under another section with Form 1024 pay $600.
Is an EIN free for nonprofits?
Yes. The IRS issues EINs for free. Apply directly on irs.gov and ignore sites that charge a fee for the same application.
How do you start a nonprofit organization with no money?
Begin as an informal group or under a fiscal sponsor, raise the filing fees from your founders, and do the paperwork yourselves with free tools. Incorporation and the IRS application can follow once the fees are covered.
Do I need a lawyer to start a nonprofit?
No law requires one, and many small organizations file on their own. An attorney is worth considering if you plan unusual activities, expect a large budget, or want help with state-specific rules.
Which states does the calculator cover?
California, Texas, Florida, New York, Pennsylvania, Ohio, Georgia, North Carolina, Michigan. Illinois and the remaining states follow once their fees are confirmed.
Sources
- IRS: Form 1023 and 1023-EZ amount of user fee, as of October 9, 2026
- IRS Revenue Procedure 2026-5, Appendix A (user fees for exemption applications)
- IRS: About Form 1023
- IRS: About Form 1023-EZ
- IRS: Get an employer identification number, as of October 16, 2026
- California Secretary of State: Corporations (California domestic) forms
- Texas Secretary of State: Form 202, certificate of formation for a nonprofit corporation
- Florida Division of Corporations: Corporation fees
- New York Department of State: Certificate of incorporation for a domestic not-for-profit corporation
- Pennsylvania Department of State: Business fees and payments
- Ohio Secretary of State: Filing forms and fee schedule
- Georgia Secretary of State: Filing fees and expedited processing
- North Carolina Secretary of State: Business registration fees
- Michigan LARA: Articles of incorporation for a nonprofit corporation (CSCL/CD-502)
- California Attorney General: Charities
- Texas Attorney General: Charitable trusts
- Florida Department of Agriculture and Consumer Services: Solicitation of contributions
- New York Attorney General: Charities Bureau registration
- Pennsylvania Department of State: Charities
- Georgia Secretary of State: Charities Division
- North Carolina Secretary of State: Charities
- Michigan Attorney General: Charitable organizations
Last reviewed October 30, 2026. Figures as of October 30, 2026.