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.

Choose a name and check its availability with the Arkansas Secretary of State before preparing your articles. Arkansas SOS guidance

Arkansas nonprofit corporations must have at least three directors. Arkansas Code § 4-33-803

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.

Name a registered agent and provide a physical Arkansas street address, not a P.O. box. Arkansas SOS guidance

Consider an eligible individual or a registered-agent service. Before naming someone, confirm they agree to receive and promptly share legal and state correspondence.

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. Arkansas SOS template

The state lists an incorporation fee of $45 online or $50 on paper; confirm the current amount and any checkout charges before submitting. Arkansas SOS fees

After legally forming the organization, get an Employer Identification Number (EIN) directly from the IRS for free. IRS EIN guidance

You need an EIN before applying for recognition of exemption on Form 1023. IRS application requirement

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.

Complete the organizational actions after incorporation, including adopting bylaws and appointing officers, using the process appropriate to how your corporation was formed. Arkansas Code § 4-33-205

For recognition of exemption under section 501(c)(3), submit Form 1023 or, if eligible, Form 1023-EZ electronically through Pay.gov. IRS application guidance

Complete the entire 1023-EZ eligibility worksheet before choosing the streamlined form; financial limits are only part of the test. IRS eligibility worksheet

IRS application fees are subject to change; verify them when filing.

Charitable-solicitation registration is handled by the Arkansas Secretary of State; registration is generally required before soliciting contributions unless an exemption applies. Arkansas SOS registration guidance

The state’s instructions list Form CR-01 and supporting documents, and there is no charitable-organization registration fee. Arkansas SOS instructions

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. Arkansas SOS exemption guidance

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.

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. IRS filing overview

• Federal annual return: Forms 990, 990-EZ, and 990-PF are generally due on the 15th day of the fifth month after year-end. IRS deadlines
• Arkansas nonprofit annual report: Due August 1, with no filing fee. Arkansas SOS annual reports
• Charitable financial reporting: A separate requirement for covered charities, generally due within 180 days after fiscal year-end. Arkansas SOS charities notice