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In observance of the Division of Corporations’ Employee Recognition Event, the Division will close at 11:30 a.m. on Friday, June 12, 2026. Our normal business hours of operation will resume on Monday, June 15, 2026, at 8 a.m. General information is available on our website at www.corp.delaware.gov or you may e-mail us at corp@delaware.gov to leave a message and we will respond as soon as possible. We appreciate your understanding. Thank you. Learn more about this alert.

Delaware Division of
Corporations

Exempt Corporation Definition



The Delaware Code allows a qualified domestic corporation to file as an exempt corporation. The definition of an exempt corporation is as follows:

In order to file as an exempt corporation you must meet the requirements of 391 (j) as follows: “…the term “exempt corporation” shall be defined as any corporation organized under this chapter that is not authorized to issue capital and that:

  1. 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:
  2. qualifies as a civic organization under § 8110(c)(1) of Title 9 or § 6840(4) of Title 16;
  3. qualifies as a charitable / fraternal organization under § 2593(1) of Title 6;
  4. is listed in § 8106(a) of Title 9;
  5. is organized primarily or exclusively for religious or charitable purposes; or
  6. (i) is organized not for profit and (ii) no part of its net earnings inures to the benefit of any member or individual.

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