Can I start fundraising before my 501(c)(3) is approved?

In some states, yes. Some states allow nonprofits to register to begin solicitation without having received a 501(c)(3) determination. As long as your 501(c)(3) is pending or providing you apply for your 501(c)(3) in a timely fashion, once the 501(c)(3) status is approved, all contributions received from the date of incorporation will be tax exempt and tax deductible. Regardless, you should assume communication or registration should occur with the state before fundraising activities should begin. To learn more, please see our state requirements page or contact your state for more details.

Initial Charity Registration or Solicitation Rules - All States Snapshot

DO NOT REQUIRE CHARITY REGISTRATION	REQUIRE CHARITY REGISTRATION	REQUIRE CHARITY REGISTRATION BUT ACCEPTS PENDING IRS LETTER
SOLICIT AT INCORPORATION	SOLICIT AT IRS DETERMINATION LETTER AND CHARITY REGISTRATION	SOLICIT AT CHARITY REGISTRATION
Arizona	Alabama	Arkansas
Delaware	Alaska	California
Idaho	Colorado	Connecticut
Indiana	D.C.	Florida
Iowa	Georgia	Hawaii
Montana	D.C.	Illinois
Nebraska	Georgia	Kansas
South Dakota	Kentucky	Maine
Texas	Louisiana	Maryland
Vermont	North Carolina	Massachusetts
Wyoming	North Dakota	Michigan
	Oklahoma	Minnesota
	Ohio	Missouri
	Pennsylvania	Mississippi
	South Carolina	Nevada
	Utah	New Hampshire
	West Virginia	New Jersey
	Virginia	New Mexico
		New York
		Oregon
		Rhode Island
		Tennessee
		Washington
		Wisconsin