{"id":6156,"date":"2026-11-11T14:25:19","date_gmt":"2026-11-11T19:25:19","guid":{"rendered":"https:\/\/startupjunkie.org\/?page_id=6156"},"modified":"2026-11-11T14:32:25","modified_gmt":"2026-11-11T19:32:25","slug":"start-a-nonprofit","status":"publish","type":"page","link":"https:\/\/startupjunkie.org\/ko\/start-a-nonprofit\/","title":{"rendered":"\uc544\uce78\uc18c\uc5d0\uc11c \ube44\uc601\ub9ac \ub2e8\uccb4\ub97c \uc124\ub9bd\ud558\ub294 \ubc29\ubc95"},"content":{"rendered":"\n<link rel=\"stylesheet\" href=\"https:\/\/fonts.googleapis.com\/css2?family=Figtree:wght@400;500;600;700;800&amp;family=Work+Sans:wght@400;500;600;700&amp;display=swap\">\n<style>\n\n#main-content .container:has(#sj-nonprofit){width:100%;max-width:none;padding-top:0}\n#main-content .container:has(#sj-nonprofit)::before{display:none}\n#main-content .container:has(#sj-nonprofit) #left-area{width:100%;max-width:none;padding:0;float:none}\n#main-content .container:has(#sj-nonprofit) 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p{color:#194160!important}#sj-nonprofit .hero-grid,#sj-nonprofit .roadmap-layout,#sj-nonprofit .next-grid{display:block}#sj-nonprofit .step-body{display:block!important}#sj-nonprofit .step{break-inside:avoid}}\n\n<\/style>\n<main id=\"sj-nonprofit\">\n  <section class=\"hero\" aria-labelledby=\"page-title\">\n    <div class=\"wrap hero-grid\">\n      <div>\n        <p class=\"eyebrow\">Startup Junkie resources \/ Arkansas<\/p>\n        <h1 id=\"page-title\">How to start a <span>nonprofit<\/span> in Arkansas.<\/h1>\n        <p class=\"lede\">You have a cause worth building around. Here\u2019s a practical, nine-step guide to turning that idea into an organization, from your first mission statement to staying compliant.<\/p>\n        <a class=\"btn btn-gold\" href=\"#roadmap\">Explore the 9 steps <span class=\"arrow\" aria-hidden=\"true\">\u2193<\/span><\/a>\n      <\/div>\n      <figure class=\"hero-media\">\n        <span class=\"hero-tab\">Start with purpose. Build for people.<\/span>\n        <img decoding=\"async\" src=\"https:\/\/startupjunkie.org\/wp-content\/uploads\/2026\/10\/Startup-Junkie-workshop-roundtable-laughing-2026.webp\" width=\"981\" height=\"805\" alt=\"Participants sharing a conversation at a Startup Junkie workshop\" fetchpriority=\"high\">\n        <figcaption>Around the table at Startup Junkie.<\/figcaption>\n      <\/figure>\n    <\/div>\n  <\/section>\n  <aside class=\"service-note\" aria-label=\"About this resource\">\n    <div class=\"wrap\"><p>Startup Junkie Foundation\u2019s no-cost consulting is funded to support for-profit entrepreneurs in Northwest Arkansas. As a 501(c)(3) ourselves, we\u2019re sharing this self-guided resource for others who want to start a nonprofit.<\/p><\/div>\n  <\/aside>\n  <section class=\"roadmap wrap\" id=\"roadmap\" aria-labelledby=\"roadmap-title\">\n    <div class=\"intro-row\">\n      <div><p class=\"eyebrow\">From idea to organization<\/p><h2 id=\"roadmap-title\">Your nonprofit roadmap.<\/h2><p>Start at the beginning, or jump to the step you need. Open each step for practical guidance and filing resources.<\/p><\/div>\n      <button type=\"button\" class=\"text-button\" id=\"expand-all\">Expand all steps<\/button>\n    <\/div>\n    <div class=\"roadmap-layout\">\n      <aside class=\"rail\" aria-label=\"Guide navigation and checklist\">\n        <p class=\"rail-heading\">In this guide<\/p>\n        <nav class=\"phase-nav\" aria-label=\"Guide sections\">\n          <a href=\"#lay-the-groundwork\" class=\"active\"><span>01\u201303<\/span><span>Lay the groundwork<\/span><\/a>\n          <a href=\"#make-it-official\"><span>04\u201306<\/span><span>Make it official<\/span><\/a>\n          <a href=\"#prepare-to-launch\"><span>07\u201309<\/span><span>Prepare to launch<\/span><\/a>\n        <\/nav>\n        <div class=\"progress-box\">\n          <div class=\"progress-top\"><span>Your checklist<\/span><span class=\"progress-count\" aria-live=\"polite\">0 of 9<\/span><\/div>\n          <progress id=\"checklist-progress\" max=\"9\" value=\"0\" aria-label=\"Checklist completion\"><\/progress>\n          <p>Checks stay for this visit. Save a copy to keep your progress.<\/p>\n          <button type=\"button\" class=\"btn btn-light\" id=\"save-checklist\">Save checklist <span aria-hidden=\"true\">\u2193<\/span><\/button>\n          <div class=\"save-status\" role=\"status\" id=\"save-status\"><\/div>\n        <\/div>\n      <\/aside>\n      <div class=\"steps\">\n        <section class=\"phase\" id=\"lay-the-groundwork\" aria-labelledby=\"phase-one\">\n          <div class=\"phase-heading\"><h3 id=\"phase-one\">Lay the groundwork.<\/h3><span class=\"range\">Steps 01\u201303<\/span><\/div>\n          <details class=\"step\" id=\"step-1\" open>\n            <summary class=\"step-summary\"><span class=\"step-number\" aria-hidden=\"true\">01<\/span><span><span class=\"step-title\">Craft your mission + pick a name<\/span><span class=\"step-desc\">Get clear on the need, the people you\u2019ll serve, and your purpose.<\/span><\/span><span class=\"plus\" aria-hidden=\"true\"><\/span><\/summary>\n            <div class=\"step-body\">\n              <p>Write a plain-language mission statement: who you serve, what you do, and why it matters. Talk with people in that community and consider whether partnering with an existing nonprofit could meet the need.<\/p>\n              <p>Choose a name and check its availability with the Arkansas Secretary of State before preparing your articles. <a class=\"cite\" href=\"https:\/\/www.sos.arkansas.gov\/uploads\/bcs\/DoingBusinessInArkansas2025.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Arkansas SOS guidance<\/a><\/p>\n              <div class=\"takeaway\"><strong>Your next move:<\/strong> Draft your mission in one sentence and shortlist two or three names.<\/div>\n              <div class=\"step-tools\"><a class=\"resource-link\" href=\"https:\/\/www.sos.arkansas.gov\/business-commercial-services-bcs\/\" target=\"_blank\" rel=\"noopener noreferrer\">Arkansas business resources <span aria-hidden=\"true\">\u2197<\/span><\/a><label class=\"done-label\"><input type=\"checkbox\" data-step=\"1\" aria-label=\"Mark step 1 complete\">Mark complete<\/label><\/div>\n            <\/div>\n          <\/details>\n          <details class=\"step\" id=\"step-2\">\n            <summary class=\"step-summary\"><span class=\"step-number\" aria-hidden=\"true\">02<\/span><span><span class=\"step-title\">Assemble your board<\/span><span class=\"step-desc\">Bring together people who will help steward the mission.<\/span><\/span><span class=\"plus\" aria-hidden=\"true\"><\/span><\/summary>\n            <div class=\"step-body\">\n              <p>Arkansas nonprofit corporations must have at least three directors. <a class=\"cite\" href=\"https:\/\/law.justia.com\/codes\/arkansas\/title-4\/subtitle-3\/chapter-33\/subchapter-8\/part-a\/section-4-33-803\/\" target=\"_blank\" rel=\"noopener noreferrer\">Arkansas Code \u00a7 4-33-803<\/a><\/p>\n              <p>Look for a mix of community knowledge, financial oversight, and useful skills. Discuss expectations for time, decision-making, fundraising, and conflicts of interest before people commit.<\/p>\n              <div class=\"takeaway\"><strong>Keep the roles clear:<\/strong> Directors govern the organization. Define officer roles in your governing documents rather than assuming each director must hold a particular title.<\/div>\n              <div class=\"step-tools\"><a class=\"resource-link\" href=\"https:\/\/law.justia.com\/codes\/arkansas\/title-4\/subtitle-3\/chapter-33\/subchapter-8\/part-a\/section-4-33-803\/\" target=\"_blank\" rel=\"noopener noreferrer\">Read the board requirement <span aria-hidden=\"true\">\u2197<\/span><\/a><label class=\"done-label\"><input type=\"checkbox\" data-step=\"2\" aria-label=\"Mark step 2 complete\">Mark complete<\/label><\/div>\n            <\/div>\n          <\/details>\n          <details class=\"step\" id=\"step-3\">\n            <summary class=\"step-summary\"><span class=\"step-number\" aria-hidden=\"true\">03<\/span><span><span class=\"step-title\">Appoint a registered agent<\/span><span class=\"step-desc\">Choose who will receive the organization\u2019s official notices.<\/span><\/span><span class=\"plus\" aria-hidden=\"true\"><\/span><\/summary>\n            <div class=\"step-body\">\n              <p>Name a registered agent and provide a physical Arkansas street address, not a P.O. box. <a class=\"cite\" href=\"https:\/\/www.sos.arkansas.gov\/uploads\/bcs\/DoingBusinessInArkansas2025.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Arkansas SOS guidance<\/a><\/p>\n              <p>Consider an eligible individual or a registered-agent service. Before naming someone, confirm they agree to receive and promptly share legal and state correspondence.<\/p>\n              <div class=\"takeaway\"><strong>Your next move:<\/strong> Confirm the agent\u2019s name, street address, and permission to serve.<\/div>\n              <div class=\"step-tools\"><a class=\"resource-link\" href=\"https:\/\/www.sos.arkansas.gov\/uploads\/bcs\/DoingBusinessInArkansas2025.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Review the state\u2019s guide <span aria-hidden=\"true\">\u2197<\/span><\/a><label class=\"done-label\"><input type=\"checkbox\" data-step=\"3\" aria-label=\"Mark step 3 complete\">Mark complete<\/label><\/div>\n            <\/div>\n          <\/details>\n        <\/section>\n        <section class=\"phase\" id=\"make-it-official\" aria-labelledby=\"phase-two\">\n          <div class=\"phase-heading\"><h3 id=\"phase-two\">Make it official.<\/h3><span class=\"range\">Steps 04\u201306<\/span><\/div>\n          <details class=\"step\" id=\"step-4\">\n            <summary class=\"step-summary\"><span class=\"step-number\" aria-hidden=\"true\">04<\/span><span><span class=\"step-title\">File articles of incorporation<\/span><span class=\"step-desc\">Create the nonprofit corporation with the State of Arkansas.<\/span><\/span><span class=\"plus\" aria-hidden=\"true\"><\/span><\/summary>\n            <div class=\"step-body\">\n              <p>File with the Arkansas Secretary of State using the nonprofit articles that fit your plans; the state offers a 501(c)(3) template with suggested purpose and dissolution language. <a class=\"cite\" href=\"https:\/\/www.sos.arkansas.gov\/uploads\/bcs\/NPD-01-501-c-3_2.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Arkansas SOS template<\/a><\/p>\n              <p>The state lists an incorporation fee of <strong>$45 online or $50 on paper<\/strong>; confirm the current amount and any checkout charges before submitting. <a class=\"cite\" href=\"https:\/\/www.sos.arkansas.gov\/business-commercial-services-bcs\/nonprofit-charitable-entities\/\" target=\"_blank\" rel=\"noopener noreferrer\">Arkansas SOS fees<\/a><\/p>\n              <div class=\"takeaway\"><strong>Important distinction:<\/strong> Incorporating creates your state legal entity. It does not automatically grant federal tax exemption. <a class=\"cite\" href=\"https:\/\/www.sos.arkansas.gov\/uploads\/bcs\/NPD-01-501-c-3_2.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Arkansas SOS<\/a><\/div>\n              <div class=\"step-tools\"><a class=\"resource-link\" href=\"https:\/\/www.sos.arkansas.gov\/business-commercial-services-bcs\/nonprofit-charitable-entities\/\" target=\"_blank\" rel=\"noopener noreferrer\">Find nonprofit forms + filing links <span aria-hidden=\"true\">\u2197<\/span><\/a><label class=\"done-label\"><input type=\"checkbox\" data-step=\"4\" aria-label=\"Mark step 4 complete\">Mark complete<\/label><\/div>\n            <\/div>\n          <\/details>\n          <details class=\"step\" id=\"step-5\">\n            <summary class=\"step-summary\"><span class=\"step-number\" aria-hidden=\"true\">05<\/span><span><span class=\"step-title\">Get an EIN<\/span><span class=\"step-desc\">Apply directly to the IRS for your federal tax ID.<\/span><\/span><span class=\"plus\" aria-hidden=\"true\"><\/span><\/summary>\n            <div class=\"step-body\">\n              <p>After legally forming the organization, get an Employer Identification Number (EIN) directly from the IRS for <strong>free<\/strong>. <a class=\"cite\" href=\"https:\/\/www.irs.gov\/businesses\/employer-identification-number\" target=\"_blank\" rel=\"noopener noreferrer\">IRS EIN guidance<\/a><\/p>\n              <p>You need an EIN before applying for recognition of exemption on Form 1023. <a class=\"cite\" href=\"https:\/\/www.irs.gov\/charities-non-profits\/form-1023-ein-required-to-apply-for-exemption\" target=\"_blank\" rel=\"noopener noreferrer\">IRS application requirement<\/a><\/p>\n              <div class=\"takeaway\"><strong>Your next move:<\/strong> Save the IRS EIN confirmation with your incorporation records. Use the organization\u2019s exact legal name consistently.<\/div>\n              <div class=\"step-tools\"><a class=\"resource-link\" href=\"https:\/\/www.irs.gov\/businesses\/employer-identification-number\" target=\"_blank\" rel=\"noopener noreferrer\">Get an EIN from the IRS <span aria-hidden=\"true\">\u2197<\/span><\/a><label class=\"done-label\"><input type=\"checkbox\" data-step=\"5\" aria-label=\"Mark step 5 complete\">Mark complete<\/label><\/div>\n            <\/div>\n          <\/details>\n          <details class=\"step\" id=\"step-6\">\n            <summary class=\"step-summary\"><span class=\"step-number\" aria-hidden=\"true\">06<\/span><span><span class=\"step-title\">Draft bylaws + organize your board<\/span><span class=\"step-desc\">Set the rules for how your organization will run.<\/span><\/span><span class=\"plus\" aria-hidden=\"true\"><\/span><\/summary>\n            <div class=\"step-body\">\n              <p>Draft bylaws that address board roles, meetings, elections, voting, and how decisions are documented. Consider adopting a conflict-of-interest policy and a simple process for approving expenses.<\/p>\n              <p>Complete the organizational actions after incorporation, including adopting bylaws and appointing officers, using the process appropriate to how your corporation was formed. <a class=\"cite\" href=\"https:\/\/law.justia.com\/codes\/arkansas\/title-4\/subtitle-3\/chapter-33\/subchapter-2\/section-4-33-205\/\" target=\"_blank\" rel=\"noopener noreferrer\">Arkansas Code \u00a7 4-33-205<\/a><\/p>\n              <div class=\"takeaway\"><strong>Your next move:<\/strong> Document the board\u2019s actions and keep the adopted bylaws and minutes with your permanent organization records.<\/div>\n              <div class=\"step-tools\"><a class=\"resource-link\" href=\"https:\/\/law.justia.com\/codes\/arkansas\/title-4\/subtitle-3\/chapter-33\/subchapter-2\/section-4-33-205\/\" target=\"_blank\" rel=\"noopener noreferrer\">Review organizational requirements <span aria-hidden=\"true\">\u2197<\/span><\/a><label class=\"done-label\"><input type=\"checkbox\" data-step=\"6\" aria-label=\"Mark step 6 complete\">Mark complete<\/label><\/div>\n            <\/div>\n          <\/details>\n        <\/section>\n        <section class=\"phase\" id=\"prepare-to-launch\" aria-labelledby=\"phase-three\">\n          <div class=\"phase-heading\"><h3 id=\"phase-three\">Prepare to launch.<\/h3><span class=\"range\">Steps 07\u201309<\/span><\/div>\n          <details class=\"step\" id=\"step-7\">\n            <summary class=\"step-summary\"><span class=\"step-number\" aria-hidden=\"true\">07<\/span><span><span class=\"step-title\">Apply for 501(c)(3) status<\/span><span class=\"step-desc\">Choose the right IRS application, not just the shorter one.<\/span><\/span><span class=\"plus\" aria-hidden=\"true\"><\/span><\/summary>\n            <div class=\"step-body\">\n              <p>For recognition of exemption under section 501(c)(3), submit Form 1023 or, if eligible, Form 1023-EZ electronically through Pay.gov. <a class=\"cite\" href=\"https:\/\/www.irs.gov\/charities-non-profits\/how-to-apply-for-501c3-status\" target=\"_blank\" rel=\"noopener noreferrer\">IRS application guidance<\/a><\/p>\n              <p>Complete the <strong>entire 1023-EZ eligibility worksheet<\/strong> before choosing the streamlined form; financial limits are only part of the test. <a class=\"cite\" href=\"https:\/\/www.irs.gov\/instructions\/i1023ez\" target=\"_blank\" rel=\"noopener noreferrer\">IRS eligibility worksheet<\/a><\/p>\n              <div class=\"fee-row\" aria-label=\"IRS application fees\">\n                <div class=\"fee\"><strong>$275<\/strong><span>Form 1023-EZ, if eligible<\/span><\/div>\n                <div class=\"fee\"><strong>$600<\/strong><span>Form 1023<\/span><\/div>\n              <\/div>\n              <p><a class=\"cite\" href=\"https:\/\/www.irs.gov\/charities-non-profits\/form-1023-and-1023-ez-amount-of-user-fee\" target=\"_blank\" rel=\"noopener noreferrer\">IRS application fees<\/a> are subject to change; verify them when filing.<\/p>\n              <div class=\"takeaway\"><strong>Your next move:<\/strong> Review eligibility, gather your governing documents and financial plans, and ask a qualified nonprofit attorney or CPA to help with organization-specific questions.<\/div>\n              <div class=\"step-tools\"><a class=\"resource-link\" href=\"https:\/\/www.irs.gov\/charities-non-profits\/how-to-apply-for-501c3-status\" target=\"_blank\" rel=\"noopener noreferrer\">Start with the IRS application guide <span aria-hidden=\"true\">\u2197<\/span><\/a><label class=\"done-label\"><input type=\"checkbox\" data-step=\"7\" aria-label=\"Mark step 7 complete\">Mark complete<\/label><\/div>\n            <\/div>\n          <\/details>\n          <details class=\"step\" id=\"step-8\">\n            <summary class=\"step-summary\"><span class=\"step-number\" aria-hidden=\"true\">08<\/span><span><span class=\"step-title\">Register to fundraise in Arkansas<\/span><span class=\"step-desc\">Check charitable-solicitation requirements before asking for donations.<\/span><\/span><span class=\"plus\" aria-hidden=\"true\"><\/span><\/summary>\n            <div class=\"step-body\">\n              <p>Charitable-solicitation registration is handled by the <strong>Arkansas Secretary of State<\/strong>; registration is generally required before soliciting contributions unless an exemption applies. <a class=\"cite\" href=\"https:\/\/www.sos.arkansas.gov\/uploads\/bcs\/SoS_-CharitableRegistrationInArkansas_5.2025_.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Arkansas SOS registration guidance<\/a><\/p>\n              <p>The state\u2019s instructions list Form CR-01 and supporting documents, and there is no charitable-organization registration fee. <a class=\"cite\" href=\"https:\/\/www.sos.arkansas.gov\/uploads\/bcs\/SoS_-CharitableRegistrationInArkansas_5.2025_.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Arkansas SOS instructions<\/a><\/p>\n              <p>Organizations claiming an exemption must substantiate it with the Secretary of State using the exemption-verification process; do not assume a small organization is automatically exempt. <a class=\"cite\" href=\"https:\/\/www.sos.arkansas.gov\/uploads\/bcs\/SoS_-CharitableRegistrationInArkansas_5.2025_.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Arkansas SOS exemption guidance<\/a><\/p>\n              <div class=\"takeaway\"><strong>Your next move:<\/strong> Confirm whether to register or claim an exemption before launching a donation campaign. Ask about additional requirements before soliciting in other states.<\/div>\n              <div class=\"step-tools\"><a class=\"resource-link\" href=\"https:\/\/www.sos.arkansas.gov\/business-commercial-services-bcs\/nonprofit-charitable-entities\/charitable-entities\" target=\"_blank\" rel=\"noopener noreferrer\">Find charitable registration forms <span aria-hidden=\"true\">\u2197<\/span><\/a><label class=\"done-label\"><input type=\"checkbox\" data-step=\"8\" aria-label=\"Mark step 8 complete\">Mark complete<\/label><\/div>\n            <\/div>\n          <\/details>\n          <details class=\"step\" id=\"step-9\">\n            <summary class=\"step-summary\"><span class=\"step-number\" aria-hidden=\"true\">09<\/span><span><span class=\"step-title\">Open a bank account + stay compliant<\/span><span class=\"step-desc\">Build good financial habits and a calendar you can maintain.<\/span><\/span><span class=\"plus\" aria-hidden=\"true\"><\/span><\/summary>\n            <div class=\"step-body\">\n              <p>Ask your bank which documents it needs, including your EIN confirmation, filed articles, bylaws, and authorization for account signers. Keep organization and personal funds separate, and track donations and spending from day one.<\/p>\n              <p>Determine the correct annual IRS filing for your organization; depending on your circumstances, that may be Form 990, 990-EZ, 990-N, or another applicable return. <a class=\"cite\" href=\"https:\/\/www.irs.gov\/charities-non-profits\/exempt-organization-annual-filing-requirements-overview\" target=\"_blank\" rel=\"noopener noreferrer\">IRS filing overview<\/a><\/p>\n              <ul>\n                <li><strong>Federal annual return:<\/strong> Forms 990, 990-EZ, and 990-PF are generally due on the 15th day of the fifth month after year-end. <a class=\"cite\" href=\"https:\/\/www.irs.gov\/charities-non-profits\/annual-exempt-organization-return-due-date\" target=\"_blank\" rel=\"noopener noreferrer\">IRS deadlines<\/a><\/li>\n                <li><strong>Arkansas nonprofit annual report:<\/strong> Due August 1, with no filing fee. <a class=\"cite\" href=\"https:\/\/www.sos.arkansas.gov\/business-commercial-services-bcs\/nonprofit-charitable-entities\/\" target=\"_blank\" rel=\"noopener noreferrer\">Arkansas SOS annual reports<\/a><\/li>\n                <li><strong>Charitable financial reporting:<\/strong> A separate requirement for covered charities, generally due within 180 days after fiscal year-end. <a class=\"cite\" href=\"https:\/\/www.sos.arkansas.gov\/business-commercial-services-bcs\/nonprofit-charitable-entities\/charitable-entities\" target=\"_blank\" rel=\"noopener noreferrer\">Arkansas SOS charities notice<\/a><\/li>\n              <\/ul>\n              <div class=\"takeaway\"><strong>Your next move:<\/strong> Assign one person to maintain a compliance calendar and another to review it. Confirm the forms, deadlines, and exceptions that apply to your organization.<\/div>\n              <div class=\"step-tools\"><a class=\"resource-link\" href=\"https:\/\/www.irs.gov\/charities-non-profits\/exempt-organization-annual-filing-requirements-overview\" target=\"_blank\" rel=\"noopener noreferrer\">Review ongoing IRS requirements <span aria-hidden=\"true\">\u2197<\/span><\/a><label class=\"done-label\"><input type=\"checkbox\" data-step=\"9\" aria-label=\"Mark step 9 complete\">Mark complete<\/label><\/div>\n            <\/div>\n          <\/details>\n        <\/section>\n      <\/div>\n    <\/div>\n  <\/section>\n  <section class=\"next-section\" aria-labelledby=\"beyond-title\">\n    <div class=\"wrap next-grid\">\n      <div><p class=\"eyebrow\">Beyond the paperwork<\/p><h2 id=\"beyond-title\">Build something that can keep going.<\/h2><p>Use the filing process to get organized. Make a plan for the people, money, and everyday decisions that will sustain your mission.<\/p><\/div>\n      <ul class=\"next-list\" role=\"list\">\n        <li><strong>Make a simple operating plan<\/strong><p>Outline your first programs, a realistic budget, fundraising priorities, and how you\u2019ll know whether the work is helping.<\/p><\/li>\n        <li><strong>Check state and local tax questions<\/strong><p>Ask a qualified adviser about income, sales, and property taxes. Arkansas sales-tax exemptions have specific eligibility conditions; federal 501(c)(3) status alone is not a blanket exemption for every purchase. <a class=\"cite\" href=\"https:\/\/www.dfa.arkansas.gov\/wp-content\/uploads\/Whatsnew2025_1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">Arkansas DFA guidance<\/a><\/p><\/li>\n        <li><strong>Keep your records together<\/strong><p>Create one secure home for filed articles, EIN confirmation, bylaws, board minutes, tax filings, donation records, and any IRS determination letter.<\/p><\/li>\n      <\/ul>\n    <\/div>\n  <\/section>\n  <section class=\"fine-print wrap\" aria-label=\"Guide notes and official resources\">\n    <p><strong>About this guide.<\/strong> This is a starting point for forming an Arkansas charitable nonprofit seeking 501(c)(3) status, not legal, tax, or accounting advice. Requirements depend on your organization and can change; use current agency instructions and consult a qualified professional before filing.<\/p>\n    <p>Reviewed November 11, 2026. Checklist selections are personal planning notes, not confirmation of a filing, approval, or compliance.<\/p>\n    <details class=\"official-directory\">\n      <summary>Official resources + copyable links<\/summary>\n      <p>If a link does not open, copy its full address and paste it into your browser.<\/p>\n      <div class=\"url-row\"><div><a href=\"https:\/\/www.sos.arkansas.gov\/business-commercial-services-bcs\/nonprofit-charitable-entities\/\" target=\"_blank\" rel=\"noopener noreferrer\">Arkansas nonprofit filings + annual reports<\/a><code>https:\/\/www.sos.arkansas.gov\/business-commercial-services-bcs\/nonprofit-charitable-entities\/<\/code><\/div><button class=\"copy-url\" type=\"button\" aria-label=\"Copy Arkansas nonprofit filings URL\">Copy URL<\/button><\/div>\n      <div class=\"url-row\"><div><a href=\"https:\/\/www.irs.gov\/businesses\/employer-identification-number\" target=\"_blank\" rel=\"noopener noreferrer\">Get an EIN directly from the IRS<\/a><code>https:\/\/www.irs.gov\/businesses\/employer-identification-number<\/code><\/div><button class=\"copy-url\" type=\"button\" aria-label=\"Copy IRS EIN URL\">Copy URL<\/button><\/div>\n      <div class=\"url-row\"><div><a href=\"https:\/\/www.irs.gov\/charities-non-profits\/how-to-apply-for-501c3-status\" target=\"_blank\" rel=\"noopener noreferrer\">IRS 501(c)(3) application guidance<\/a><code>https:\/\/www.irs.gov\/charities-non-profits\/how-to-apply-for-501c3-status<\/code><\/div><button class=\"copy-url\" type=\"button\" aria-label=\"Copy IRS application guide URL\">Copy URL<\/button><\/div>\n      <div class=\"url-row\"><div><a href=\"https:\/\/www.irs.gov\/instructions\/i1023ez\" target=\"_blank\" rel=\"noopener noreferrer\">Form 1023-EZ eligibility worksheet<\/a><code>https:\/\/www.irs.gov\/instructions\/i1023ez<\/code><\/div><button class=\"copy-url\" type=\"button\" aria-label=\"Copy IRS eligibility worksheet URL\">Copy URL<\/button><\/div>\n      <div class=\"url-row\"><div><a href=\"https:\/\/www.sos.arkansas.gov\/business-commercial-services-bcs\/nonprofit-charitable-entities\/charitable-entities\" target=\"_blank\" rel=\"noopener noreferrer\">Arkansas charitable registration<\/a><code>https:\/\/www.sos.arkansas.gov\/business-commercial-services-bcs\/nonprofit-charitable-entities\/charitable-entities<\/code><\/div><button class=\"copy-url\" type=\"button\" aria-label=\"Copy Arkansas charitable registration URL\">Copy URL<\/button><\/div>\n      <div class=\"url-row\"><div><a href=\"https:\/\/www.irs.gov\/charities-non-profits\/exempt-organization-annual-filing-requirements-overview\" target=\"_blank\" rel=\"noopener noreferrer\">IRS annual filing overview<\/a><code>https:\/\/www.irs.gov\/charities-non-profits\/exempt-organization-annual-filing-requirements-overview<\/code><\/div><button class=\"copy-url\" type=\"button\" aria-label=\"Copy IRS annual filing URL\">Copy URL<\/button><\/div>\n    <\/details>\n  <\/section>\n<\/main>\n<script>\n(() => {\n  'use strict';\n  const root = document.querySelector('#sj-nonprofit');\n  if (!root) return;\n  const steps = Array.from(root.querySelectorAll('.step'));\n  const checks = Array.from(root.querySelectorAll('input[data-step]'));\n  const expand = root.querySelector('#expand-all');\n  const progress = root.querySelector('#checklist-progress');\n  const count = root.querySelector('.progress-count');\n  const status = root.querySelector('#save-status');\n  function syncExpanded() {\n    expand.textContent = steps.every(step => step.open) ? 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