In order to file as an exempt corporation you must meet the requirements of §501(b) as follows:  “…the term “exempt corporation” shall be defined as any corporation organized under this Chapter 1 of Title 8 that:

  • is exempt from taxation under § 501(c) of the United States Internal Revenue Code or any similar provisions of the Internal Revenue Code, or any successor provisions:
  • qualifies as a civic organization under § 8110(a)(1) of Title 9 or § 6840(4) of Title 16;
  • qualifies as a charitable/fraternal organization under § 2593(1) of Title 6;
  • is listed in § 8106(a) of Title 9;
  • is organized primarily or exclusively for religious or charitable purposes; or
  • (i) is organized not for profit and (ii) no part of its net earnings inures to the benefit of any member or individual.”

The Delaware Division of Corporations has all forms availabl online in PDF format.  This requires the use of Acrobat Reader Version 6.02 or higher to save our forms to your local drive.  These forms pass the Adobe Accessibility Standard, 508 Federal Standards and WCG Guidelines.