Nonprofit State Tax Exemptions by State
State-by-state nonprofit tax-exemption treatment: income or franchise tax, sales or comparable transaction tax, property tax, and whether recognition is automatic, certificate-based, or application-based.
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| State | Income Franchise Tax | Sales Use Tax | Property Tax | Exemption Application Pattern |
|---|---|---|---|---|
| AKchecked 2026-09-12 | Unknown* | Unknown* | Unknown* | Unknown* |
| ALchecked 2026-09-12 | Unknown* | Unknown* | Unknown* | Unknown* |
| ARchecked 2026-09-12 | Unknown* | Unknown* | Unknown* | Unknown* |
| AZchecked 2026-09-12 | Unknown* | Unknown* | Unknown* | Unknown* |
| CAchecked 2026-09-12 | Income tax exemption under R&TC §23701d via FTB Form 3500 (long) or 3500A (short, requires a prior IRS determination) — no base filing fee found in the fetched FTB snapshot, only optional rush-processing fees ($40 not-suspended / $56 sus... | No general sales/use tax exclusion for nonprofit organizations in California — specific exemptions/exclusions apply only to certain organization types or transactions | Welfare Exemption, Rev. & Tax. Code §214 — co-administered by the Board of Equalization (Organizational Clearance Certificate) and county assessors | Income/franchise: FTB Form 3500 or 3500A; annual Form 199/199N remains; property: BOE/county Welfare Exemption; no general sales/use exemption. |
| COchecked 2026-09-12 | Unknown* | Unknown* | Unknown* | Unknown* |
| CTchecked 2026-09-12 | mechanism: Corporation Business Tax exemption for a 501(c) organization — obtained by submitting a copy of the IRS federal-exemption Determination Letter to the DRS Registration Section; exempt: yes | note: Unlike Arizona (found to have NO blanket sales/use-tax exemption for nonprofits), Connecticut DOES provide an exemption mechanism for organizations holding a federal 501(c)(3)/(...; statute ref: Conn. Gen. Stat. §12-412(8); blanket exemption: yes | mechanism: §12-81(7) exempts the real and personal property of a corporation organized exclusively for scientific, educational, literary, historical, or charitable purposes (or open-space-... | application/certificate where specified; no general sales/use exemption where specified |
| DCchecked 2026-09-14 | D.C. nonprofit organizations must establish and maintain District tax-exempt status with OTR; 501(c)(3) organizations may qualify for income/franchise, sales/use, and some personal-property tax exemptions, and nonprofits may apply separa... | D.C. nonprofit organizations must establish and maintain District tax-exempt status with OTR; 501(c)(3) organizations may qualify for income/franchise, sales/use, and some personal-property tax exemptions, and nonprofits may apply separa... | yes | application/certificate where specified |
| DEchecked 2026-09-12 | Unknown* | Unknown* | Unknown* | Unknown* |
| FLchecked 2026-09-11 | treatment: Florida ties to federal exemption: for an organization exempt under IRC s. 501(a), 'taxable income' means its unrelated business taxable income under IRC s. 512 (s. 220.13(2)(h)...; statute: Fla. Stat. s. 220.13(2)(h) | exemption: Purchases and leases by IRS-recognized 501(c)(3) organizations used in carrying on their customary nonprofit activities are exempt (s. 212.08(7)(p)1.); certificate: Consumer's Certificate of Exemption (Form DR-14) obtained by filing Form DR-5, Application for a Consumer's Certificate of Exemption, with the Florida Department... | exemption: Ad valorem exemption for property owned by exempt entities and used predominantly for charitable, religious, scientific, or literary purposes, determined by the county property...; application: Annual application to the county property appraiser on or before March 1 (s. 196.011(1)(a)); failure to apply waives the exemption f... | automatic/piggyback where specified; application/certificate where specified |
| GAchecked 2026-09-12 | Unknown* | Unknown* | Unknown* | Unknown* |
| HIchecked 2026-09-12 | mechanism: automatic — Hawaii follows the federal exemption determination; no separate Hawaii application is required; the Hawaii exemption's effective date matches the federal effective d...; exempt: yes | note: Hawaii has no general sales tax; its functional analog is the General Excise Tax (GET), a tax on the seller's gross income. Organizations organized/operated exclusively for reli...; statute ref: HRS §237-23(a)(3)-(7); blanket exemption: no | grain: county-administered, NOT state — Hawaii's 4 counties (Honolulu, Maui, Hawaiʻi, Kauaʻi) each separately administer real property tax and its nonprofit exempti... | automatic/piggyback where specified; application/certificate where specified; no general sales/use exemption where specified |
| IAchecked 2026-09-13 | automatic_exempt_with_UBIT_carveout | generally_not_exempt_named_exceptions_only | available_charitable_religious_educational_use_320_acre_cap | automatic/piggyback where specified; application/certificate where specified |
| IDchecked 2026-09-12 | mechanism: automatic — organizations granted IRS 501(c)(3)-exempt status are also exempt from Idaho income tax, with no separate Idaho exemption application required; exempt: yes | note: Idaho does not exempt nonprofits generally from sales/use tax; sales to and purchases by nonprofits are taxable unless a specific exemption applies.; blanket exemption: no | exempt: yes; conditional: yes | automatic/piggyback where specified; application/certificate where specified; no general sales/use exemption where specified |
| ILchecked 2026-09-13 | Illinois does not independently redetermine the exemption: an organization exempt from federal income tax under the Internal Revenue Code has its Illinois base income computed only as its federal unrelated business taxable income (IRC Sec. 512), with no standard-exemption deduction allowed against it (35 ILCS 5/205(a)). | A separate state application is required: Form STAX-1 (or MyTax Illinois online) to the Illinois Department of Revenue for a sales-tax exemption number ('E-number'). No fee; up to 90 days to process; NOT retroactive to the application date. Administered under the Retailers' Occupation Tax Act, 35 ILCS 120/. Federal 501(c)(3) status alo... | Property of 'institutions of public charity' and other enumerated charitable/beneficent categories is exempt when actually and exclusively used for charitable or beneficent purposes and not leased or otherwise used with a view to profit (35 ILCS 200/15-65). | automatic/piggyback where specified; application/certificate where specified |
| INchecked 2026-09-13 | exempt_with_UBIT_carveout | conditional_registration_over_threshold | available_for_qualifying_use | application/certificate where specified |
| KSchecked 2026-09-13 | mechanism: automatic — an organization exempt from federal income tax is exempt from Kansas income tax for as long as, and to the same extent, the federal exemption is in effect; exempt: yes | note: Kansas exempts specifically enumerated categories, not nonprofits generally; a 501(c)(3) determination alone does not confer sales-tax exemption.; blanket exemption: no | citation: Kansas Constitution-implementing K.S.A. 79-201, Second; exempt: yes; conditional: yes | automatic/piggyback where specified; application/certificate where specified; no general sales/use exemption where specified |
| KYchecked 2026-09-13 | Unknown* | Unknown* | Unknown* | Unknown* |
| LAchecked 2026-09-12 | Unknown* | Unknown* | Unknown* | Unknown* |
| MAchecked 2026-09-13 | mechanism: for a corporation exempt from federal taxation under IRC section 501, Massachusetts corporate-excise "net income" is redefined to mean only unrelated business taxable income (IR...; citation: G.L. c.63 section 30, paragraph 4; exempt: yes | certificate validity: 10 years from issuance, renewable; purchase exemption scope: sales to a corporation/foundation/organization/institution exempt under IRC section 501(c)(3) are exempt from Massachusetts sales tax where (1) the property/...; building materials exemption: sales of building materials/supplies for construction, alterat... | mechanism: personal property of, and real estate occupied by, a "charitable organization" (a literary, benevolent, charitable or scientific institution or temperance society incorporated i...; citation: G.L. c.59 section 5, Clause Third; exempt: yes | application/certificate where specified |
| MDchecked 2026-09-13 | mechanism: organizations exempt from federal income tax under IRC §501 (or §408(e)(1)) are excluded from the Maryland income tax, subject to a carve-out for unrelated business taxable inco...; citation: Tax-General §10-104(2); exempt: yes | citation: Tax-General §11-204(a)(3) | mechanism: real and personal property is exempt if necessary for and actually used exclusively for a charitable or educational purpose to promote the general welfare, and owned by (among o...; citation: Tax-Property §7-202; exempt: yes | Maryland exempts §501-exempt nonprofits from state corporate income tax (Tax-General §10-104(2), subject to the standard UBTI-style carve-outs), grants an affirmative sales-and-use-tax PURCHASE exemption to charitable/educational/religious nonprofit organizations carrying on their work in the State (§11-204(a)(3)),... |
| MEchecked 2026-09-13 | Unknown* | Unknown* | Unknown* | Unknown* |
| MIchecked 2026-09-13 | Unknown* | Unknown* | Unknown* | Unknown* |
| MNchecked 2026-09-13 | mechanism: automatic — Minnesota conforms to federal Subchapter F exemption directly by statute, no separate state application; exempt: yes | note: must apply for and be approved for 'Nonprofit Exempt Status – Sales Tax' (Form ST16) before purchases become exempt; not automatic on federal 501(c)(3) status; blanket exemption: no | mechanism: a 6-factor 'institution of purely public charity' fact test (the codified North Star factors), not a bare 501(c)(3)-status checkbox; citation: Minn. Stat. §272.02 subd. 7; exempt: yes; conditional: yes | automatic/piggyback where specified; application/certificate where specified |
| MOchecked 2026-09-13 | mechanism: automatic — a corporation exempt from federal income tax by reason of its purposes and activities is excluded from Missouri's corporate income tax by statute, no separate MO app...; exempt: yes | note: No automatic nonprofit exemption; must apply via Form 1746 and be approved by DOR.; blanket exemption: no | citation: RSMo 137.100(5); exempt: yes; conditional: yes | automatic/piggyback where specified; application/certificate where specified |
| MSchecked 2026-09-13 | Unknown* | Unknown* | Unknown* | Unknown* |
| MTchecked 2026-09-13 | mechanism: NOT automatic -- an entity must affirmatively apply to and be GRANTED tax-exempt status by the Montana Department of Revenue (Form EXPT); an IRS exemption letter alone is explic...; exempt: yes | note: Montana has no general state, county, or city sales/use tax -- there is no sales-tax exemption to apply for because there is no general sales tax to be exempt from; applicable: no | mechanism: 'institutions of purely public charity' -- requires (A) IRC 501(c)(3) status AND nondiscriminatory (race/religion/creed/gender) provision of charitable goods/services, AND (B) a...; citation: 15-6-201(1)(i), defined further at (2)(c); exempt: yes; conditional: yes | automatic/piggyback where specified; application/certificate where specified; no general sales/use exemption where specified |
| NCchecked 2026-09-13 | mechanism: automatic — no formal application or fee required for a Chapter 55A nonprofit corporation once registered with the NC Secretary of State and federally 501-exempt; an NCDOR confi...; statute: G.S. 105-130.3 (corporate income tax); G.S. 105-125 (franchise tax, Article 3); exempt: yes | blanket exemption: no | exempt: yes; conditional: yes | automatic/piggyback where specified; application/certificate where specified; no general sales/use exemption where specified |
| NDchecked 2026-09-13 | Unknown* | Unknown* | Unknown* | Unknown* |
| NEchecked 2026-09-13 | mechanism: automatic — Nebraska Revenue Act of 1967 conforms directly to federal income-tax-exempt status, no separate state application; exempt: yes | note: narrow enumerated list of qualifying nonprofit categories (hospitals and other licensed health facilities, religious organizations, schools, blind-services organizations, the St...; blanket exemption: no | mechanism: property owned by an educational, religious, charitable, or cemetery organization AND used exclusively for such purposes, conditioned on no financial gain to owner/user, alcohol...; application: annual application to the county assessor on or before December 31 of the year preceding the exemption year; citation: Neb. Rev. St... | automatic/piggyback where specified; application/certificate where specified |
| NHchecked 2026-09-13 | mechanism: definitional -- a 501(c)(3)-recognized organization is not a 'business organization' under RSA 77-A:1, I, both because it is not 'organized for gain or profit' and because the d...; exempt: yes | note: New Hampshire is one of the small number of states with no general state sales/use tax at all (confirmed by the Department of Revenue Administration's own enumeration of its bus... | citation: RSA 72:23, V; exempt: yes; conditional: yes | no general sales/use exemption where specified |
| NJchecked 2026-09-13 | Unknown* | Unknown* | Unknown* | Unknown* |
| NMchecked 2026-09-13 | Unknown* | Unknown* | Unknown* | Unknown* |
| NVchecked 2026-09-13 | exclusion basis: both (a) qualifying as 26 U.S.C. 501(c) tax-exempt AND, independently, (b) simply being a business entity organized under NRS chapter 82 or 84; nonprofit excluded: yes; applicable generally: yes | mechanism: letter of exemption from the Department of Taxation, valid 5 years and renewable, based on a multi-factor religious/charitable/educational test -- NOT automatic on federal 501(c...; applicable: yes | exempt: yes; conditional: yes | automatic/piggyback where specified; application/certificate where specified; structural no-tax item where specified |
| NYchecked 2026-09-13 | Tax Law Article 9-A; not-for-profit corporations exempt under IRC § 501(a) without stock are exempt from the Article 9-A franchise tax (Art. 9-A regs § 1-3.4(b)(6)) but must file Form CT-247, Application for Exemption from Corporation Franchise Taxes by a Not-for-Profit Organization (fax 518-435-2995 or mail to NYS Tax Department, Corp... | Tax Law § 1116(a)(4); apply on Form ST-119.2, Application for an Exempt Organization Certificate, mailed to NYS Tax Department, Sales Tax Exempt Organizations Unit, W A Harriman Campus, Albany NY 12227; organizations with an IRC § 501(c)(3) determination letter need only attach that letter (Publication 843) | RPTL § 420-a mandatory class exemption for real property owned by a corporation organized exclusively for religious, charitable, hospital, educational, or moral or mental improvement purposes and used exclusively for such purposes | Franchise: Form CT-247; sales: Form ST-119.2 Exempt Organization Certificate; property: RPTL section 420-a mandatory exemption. |
| OHchecked 2026-09-13 | mechanism: Ohio's corporate franchise tax (net-income + capital-stock tax) was fully phased out by 2014, replaced by the Commercial Activity Tax (CAT) -- a gross-receipts tax under which n...; statute: ORC 5751.01(E)(8) | statute: ORC 5739.02(B)(9)(a) [seller-side 6-day cap], 5739.02(B)(12) [buyer-side exemption]; exempt: yes | mechanism: real and tangible personal property belonging to a charitable institution and USED EXCLUSIVELY for charitable purposes is exempt; "exclusive charitable or public use" is itself...; statute: ORC 5709.12(B) [exemption]; 5709.121 [exclusive-use definition]; exempt: yes; conditional: yes | no general sales/use exemption where specified |
| OKchecked 2026-09-13 | exempt: yes | mechanism: only specifically NAMED categories qualify -- 501(c)(3) status alone does not confer automatic Oklahoma sales-tax exemption; a qualifying organization applies via OTC Form 13-16... | THREE-PART finding, unusually clean by comparison to sibling states. (1) SALES TAX: Oklahoma gives NO blanket exemption to 501(c)(3) organizations -- the OTC's own Packet E states plainly that qualifying entities are "specifically legisl... | automatic/piggyback where specified; application/certificate where specified; no general sales/use exemption where specified |
| ORchecked 2026-09-13 | Unknown* | Unknown* | Unknown* | Unknown* |
| PAchecked 2026-09-13 | Unknown* | Unknown* | Unknown* | Unknown* |
| RIchecked 2026-09-13 | mechanism: direct statutory exclusion: organizations described in R.I. Gen. Laws §7-6-4 (i.e., corporations organized under the Nonprofit Corporation Act) are carved out of the definition...; exempt: yes | blanket exemption: no | exempt: yes | automatic/piggyback where specified; application/certificate where specified |
| SCchecked 2026-09-13 | NOT a blanket exemption -- Section 12-6-540 imposes SC's ordinary 5% corporate rate on the South Carolina taxable income of IRC Section 501-528 organizations, computed under IRC 501(b) (i.e. the SAME base as federal unrelated business taxable income). Section 12-6-550's full-exemption list (banks, S&Ls, insurers, Title 33 Ch.36 water/s... | Section 12-36-2120(41) exempts SALES BY (not purchases by) certain enumerated tax-exempt organizations -- including 501(c)(3)/(19) organizations meeting the property-tax-exempt-category test -- when net proceeds are used exclusively for exempt purposes and no benefit inures to an individual. The exemption does NOT cover items an organi... | Section 12-37-220(B)(16)(a) exempts property of a religious, charitable, eleemosynary, educational, or literary society/corporation/association used primarily for holding its meetings and conducting its business, with no private inurement; additional categories at 12-37-220(A)(3)-(4) and (B)(5)-(24) cover specific named organization ty... | automatic/piggyback where specified; application/certificate where specified |
| SDchecked 2026-09-13 | exempt: not applicable -- South Dakota levies no corporate income tax at all (nor a personal or unitary income tax) | mechanism: a NAMED "relief agency" exemption (not a blanket 501(c)(3) exemption): a nonprofit charitable organization that devotes its resources EXCLUSIVELY to the relief of the poor, dist... | application: claimants apply to the county director of equalization on forms prescribed by the secretary of revenue prior to November first of the tax year (SDCL 10-4-15); citation: SDCL 10-4-9.1 (property owned by a public charity and used for charitable purposes); exempt: conditional, by a 5-part statutory test | application/certificate where specified; structural no-tax item where specified |
| TNchecked 2026-09-13 | Unknown* | Unknown* | Unknown* | Unknown* |
| TXchecked 2026-09-11 | Franchise tax: exempt for orgs holding IRC §501(c)(3),(4),(5),(6),(7),(8),(10), or (19) federal exemption, upon filing the IRS determination letter with the Comptroller (Tax Code §171.063). | Sales tax: not automatic — apply via Comptroller Form AP-204. | Property tax: charitable-organization exemption available under Tax Code §11.18 for qualifying real/personal property used exclusively for one of 26 enumerated charitable functions, subject to non-distribution and dissolution-clause requirements. | Franchise: file IRS determination letter with Comptroller; sales: AP-204; property: Tax Code section 11.18 charitable-use route. |
| UTchecked 2026-09-13 | scope: any IRC 501(c) organization -- broader than the sales-tax scope; application form: TC-161 (or online via tap.utah.gov); statute: Utah Code section 59-7-102; exempt: yes | scope: IRC 501(c)(3) or 501(c)(19) organizations only -- narrower than the income/franchise exemption below; application form: TC-160 (or online via tap.utah.gov); exempt: yes; conditional: yes | citation: Utah Code 59-2-1101(3)(a)(iv); exempt: yes; conditional: yes | application/certificate where specified |
| VAchecked 2026-09-14 | Religious, educational, benevolent, and other corporations not organized or conducted for pecuniary profit are exempt from Virginia corporate income tax if exempt under federal income-tax law, except for unrelated business income or other taxable income. | Federal tax-exempt status does not automatically exempt an organization from Virginia retail sales and use tax. The organization must apply to Virginia Tax, satisfy § 58.1-609.11 criteria, and receive a certificate of exemption; no application fee is charged. | Virginia property-tax exemption is classification/designation based. Constitution Article X § 6(a)(6) authorizes exemption for property used for religious, charitable, patriotic, historical, benevolent, cultural, or public park/playground purposes as provided by local ordinance and general law; § 58.1-3606 lists exempt classes. | automatic/piggyback where specified; application/certificate where specified |
| VTchecked 2026-09-14 | generally exempt if irs tax exempt: yes; ubi threshold gross receipts cents: 100000; unrelated business income exception: yes; vermont return required if irs exempt: no | certificate: Form S-3 | statute: 32 V.S.A. § 3802(4) | application/certificate where specified |
| WAchecked 2026-09-14 | Nonprofits are subject to Washington B&O tax on gross receipts unless a specific exemption or deduction applies. | No blanket sales/use exemption; nonprofits generally pay sales/use tax on purchases and collect/remit retail sales tax on taxable sales unless specifically exempt. | yes | no general sales/use exemption where specified |
| WIchecked 2026-09-14 | Wisconsin DOR issues CES numbers for qualifying 501(c)(3) organizations to make exempt purchases; organizations with exempt income and no UBTI are not required to file Wisconsin franchise or income tax returns. | yes | yes | Wisconsin DOR issues CES numbers for qualifying 501(c)(3) organizations to make exempt purchases; organizations with exempt income and no UBTI are not required to file Wisconsin franchise or income tax returns. |
| WVchecked 2026-09-14 | West Virginia does not treat federal nonprofit exemption as automatic sales/use-tax exemption; qualifying organizations must meet state sales/use conditions and register with the Tax Department. | no | yes | automatic/piggyback where specified; application/certificate where specified |
| WYchecked 2026-09-11 | none — Wyoming imposes no corporate or individual income tax; W.S. 39-12-101 preempts income taxation to the state and no state income tax is levied in Title 39 | Sales to religious or charitable organizations in or for the conduct of their regular religious/charitable functions are exempt (W.S. 39-15-105(a)(iv)(B)); occasional fundraising sales by such organizations exempt (39-15-105(a)(iv)(C)). Exemption keyed to 'religious or charitable' status, not 501(c)(3) per se. | Property owned and used by a charitable society or association, used directly for operation of the charity and directly beneficial to the people of Wyoming, is exempt (W.S. 39-11-105(a)(xli)); real property used exclusively for religious worship exempt (39-11-105(a)(vii)); charitable trusts (39-11-105(a)(xix)). | structural no-tax item where specified |
A visible asterisk marks a cell-level caveat.
Foreign registration trigger
The fold-in table reports the foreign-qualification or registration trigger captured in the nonprofit T1 corpus. It does not substitute for a charitable-solicitation registration matrix.
| State | Foreign-registration trigger |
|---|---|
| AKchecked 2026-09-12 | Alaska defines the foreign-qualification boundary negatively: AS 10.20.460 lists 8 categories of activity that do NOT constitute "transacting business" in the state. No affirmative statutory test was found. Noncompliance bars the corporation from suing in Alaska courts (AS 10.20.605) rather than imposing a fine — the same structural pattern as IL and DE. |
| ALchecked 2026-09-12 | 'Transact business' is defined to explicitly include 'not for profit activity' (10A-1-7.01(b)). Alabama's foreign-qualification trigger is structured as a residual/negative test (10A-1-7.02) rather than the traditional enumerated-activities safe-harbor list some other states use — with one express nonprofit-specific carve-out: a foreign UNINCORPORATED nonprofit ASSOCIATION need not register, but a foreign nonprofi... |
| ARchecked 2026-09-12 | Unknown* |
| AZchecked 2026-09-12 | Unknown* |
| CAchecked 2026-09-12 | Foreign qualification trigger: 'transact intrastate business' (§2105(a), no CA-specific safe-harbor list located). Charitable-registration trigger: first receipt of charitable-purpose property, within 30 days (Gov. Code §12585(a)) — notably a RECEIPT-of-property trigger rather than a solicitation-act trigger, a nuance worth flagging since it differs from FL/NY's solicitation-centered framing. No revenue-based exem... |
| COchecked 2026-09-12 | Unknown* |
| CTchecked 2026-09-12 | Like Arizona, Delaware, and Texas earlier in this corpus, Connecticut's Chapter 602 DOES codify a negative safe-harbor list: §33-1210(b) lists 10 categories of activity that do NOT constitute 'conducting affairs' requiring foreign qualification, expressly stated to be non-exhaustive (§33-1210(c)). No affirmative statutory 'transacting business' test was located — same structural gap class as DE/AZ/TX (an enumerate... |
| DCchecked 2026-09-14 | Foreign nonprofit registration is triggered by doing business in D.C.; the Code lists safe-harbor activities that do not, by themselves, constitute doing business under Title 29. |
| DEchecked 2026-09-12 | Unknown* |
| FLchecked 2026-09-11 | Foreign qualification trigger: 'conduct its affairs' (s. 617.1501(1)) with a 12-item statutory safe-harbor list of non-triggering activities. Solicitation-registration trigger: 'intends to solicit contributions in or from' Florida (s. 496.405(1)), with a $50,000/volunteer-run exemption (s. 496.406(1)(d)) — matches the $50K volunteer figure. |
| GAchecked 2026-09-12 | Unknown* |
| HIchecked 2026-09-12 | Like Connecticut, Delaware, Arizona, and Texas earlier in this corpus, Hawaii's Chapter 414D codifies a negative safe-harbor list: §414D-271(b) lists 11 categories of activity that do NOT constitute ‘transacting business’ requiring foreign qualification, expressly stated to be non-exhaustive (§414D-271(c)). No affirmative statutory ‘transacting business’ test was located — same structural gap class as CT/DE/AZ/TX... |
| IAchecked 2026-09-13 | Iowa's statute does not give an affirmative single test for what triggers foreign qualification; instead it lists activities that do NOT constitute 'transacting business' (IC 504.1501(2)) -- e.g. internal governance meetings, maintaining bank accounts, isolated transactions completed within 30 days, owning property without more, selling through independent contractors, and transacting business in interstate commer... |
| IDchecked 2026-09-12 | Like Arizona/Delaware/Texas/Georgia earlier in this corpus, Idaho codifies both an affirmative registration mandate (§30-21-502) and an 11-item negative safe-harbor list of activities that do NOT constitute "doing business" (§30-21-505) — framed as non-exhaustive ("include"). This provision is UNIFIED across entity types via Chapter 21, not a nonprofit-specific list within Chapter 30. |
| ILchecked 2026-09-13 | Foreign qualification triggers on 'conducting affairs' in Illinois with no enumerated safe-harbor list found (805 ILCS 105/113.05); charitable-solicitation registration triggers on any solicitation of Illinois persons or in-state location (225 ILCS 460/2(a)), with report-filing excused below $15,000/12-months (460/3(a)(2)) and full non-registration limited to the enumerated categories at 460/3(b). |
| INchecked 2026-09-13 | Indiana's statute does not give an affirmative single test for what triggers foreign registration; instead it lists activities that do NOT constitute 'doing business in Indiana' (IC 23-0.5-5-5(a)) -- e.g. internal governance meetings, maintaining bank accounts, isolated transactions completed within 30 days, owning property without more, and (nonprofit-specific) soliciting funds if otherwise authorized by Indiana... |
| KSchecked 2026-09-13 | Kansas's current 'doing business' safe harbor lives in the Business Entity Standard Treatment Act (K.S.A. 17-7932), applicable to 'foreign covered entities' generally (including nonprofit corporations) — an 11-item, explicitly non-exhaustive ('include') list of activities that do NOT trigger the registration requirement of K.S.A. 17-7931. The former Article 73 'doing business defined' section (K.S.A. 17-7303) is r... |
| KYchecked 2026-09-13 | Like Georgia/Arizona/Delaware/Texas earlier in this corpus, Kentucky codifies both an affirmative 'shall not transact business without a certificate of authority' test AND an 11-item negative safe-harbor list (KRS 14A.9-010, cross-referenced by the nonprofit-specific KRS 273.361) -- expressly stated to be non-exhaustive. |
| LAchecked 2026-09-12 | Like several other states processed in this corpus, Louisiana codifies both an affirmative registration trigger (R.S. 12:301, "[n]o foreign corporation ... shall have the right to transact business in this state until it shall have procured a certificate of authority") and a non-exhaustive negative safe-harbor list of ten general activities that do NOT constitute transacting business (R.S. 12:302(A)-(J)). Distinct... |
| MAchecked 2026-09-13 | Massachusetts codifies both an affirmative test (G.L. c.156D section 15.01(b): owning/leasing real estate, construction-type labor, and similar activities DO constitute transacting business) and a 9-item negative safe-harbor list (section 15.01(c)) -- expressly non-exhaustive -- covering the standard categories seen elsewhere in this corpus (litigation, internal governance, bank accounts, independent-contractor sa... |
| MDchecked 2026-09-13 | Like Kentucky, Maryland codifies a negative safe-harbor list of activities that do NOT constitute 'doing intrastate business' (§7-103, Title 7 Subtitle 1) -- a 7-item list expressly stated to be in addition to any other non-qualifying activities, i.e. non-exhaustive. |
| MEchecked 2026-09-13 | Like Idaho/Arizona/Delaware/Texas/Georgia earlier in this corpus, Maine codifies both an affirmative authorization requirement (13-B M.R.S. §1201(1)) and an 8-item negative safe-harbor list of activities that do NOT constitute 'carrying on activities' requiring authorization (§1201(2)) -- framed as non-exhaustive ('without excluding other activities'). Distinctively for a NONPROFIT-specific safe harbor, item (G),... |
| MIchecked 2026-09-13 | MCL 450.3012 lists activities a foreign nonprofit corporation may conduct in Michigan without being considered to be "conducting affairs" in the state (and therefore without triggering the certificate-of-authority requirement) -- a non-exhaustive 12-item safe harbor, expressly disclaimed from affecting service-of-process, tax, or other regulatory exposure. |
| MNchecked 2026-09-13 | Chapter 303 codifies both an affirmative mandate (no foreign corporation may transact business without a Certificate of Authority, 303.03) and an 8-item non-exhaustive safe-harbor list of activities that do NOT by themselves constitute 'transacting business' — e.g. litigation/arbitration, internal governance meetings, bank accounts, securities-transfer offices, holding/managing property as a fiduciary, lending or... |
| MOchecked 2026-09-13 | RSMo 355.751 codifies both the affirmative registration mandate (subsection 1: a foreign corporation may not transact business without a certificate of authority) and an 11-item negative safe-harbor list of activities that do NOT constitute 'transacting business' (subsection 2), expressly declared non-exhaustive by subsection 3. |
| MSchecked 2026-09-13 | Source-chain gap* |
| MTchecked 2026-09-13 | Unlike a state whose nonprofit act cross-references a separate business-corporation chapter for this topic, Montana's own nonprofit-specific Part 8 (35-2-820) directly codifies BOTH the affirmative mandate (no foreign corporation may transact business without a certificate of authority) AND an 11-item, expressly non-exhaustive safe-harbor list of activities that do NOT by themselves constitute 'transacting busines... |
| NCchecked 2026-09-13 | North Carolina codifies both an affirmative registration mandate (§55A-15-01(a): a foreign corporation 'shall not conduct affairs in this State' without a certificate of authority) and an 11-item negative safe-harbor list of activities that alone do NOT constitute 'conducting affairs' (§55A-15-01(b)) — expressly framed as non-exhaustive ('Without excluding other activities which might not constitute conducting aff... |
| NDchecked 2026-09-13 | North Dakota codifies both an affirmative mandate -- a foreign corporation "may not... conduct activities in this state or obtain any license or permit required by this state until it has procured a certificate of authority" (10-33-127(1)) -- and a 6-item, expressly non-exhaustive safe-harbor list of activities that do NOT constitute "conducting activity" (10-33-136(1)): maintaining/defending/settling a proceeding... |
| NEchecked 2026-09-13 | Nebraska codifies both an affirmative mandate (no foreign corporation may transact business without a certificate of authority, § 21-19,146(a)) and an 11-item non-exhaustive safe-harbor list of activities that do NOT by themselves constitute 'transacting business' — e.g. litigation/arbitration, internal governance meetings, bank accounts, membership/securities transfer or trustee offices, selling through independe... |
| NHchecked 2026-09-13 | New Hampshire applies its general Business Corporation Act foreign-qualification trigger (RSA 293-A:15.01) to nonprofits via RSA 292:5-b's cross-reference. RSA 293-A:15.01(a) requires a certificate of authority before 'transacting business'; subsection (b) lists 11 safe-harbor activities that do NOT constitute transacting business, expressly stated to be non-exhaustive ('among others'). |
| NJchecked 2026-09-13 | NJ codifies both an affirmative mandate (a foreign corporation "shall not have the right to conduct activities in this State" without a certificate of authority, 15A:13-3(a)) and a 4-item, expressly non-exhaustive safe-harbor list of activities that alone do NOT constitute "conducting activities" (15A:13-3(b)): litigating or arbitrating (and settling); holding trustee/member meetings; maintaining bank accounts or... |
| NMchecked 2026-09-13 | New Mexico's Nonprofit Corporation Act uses its own trigger term -- 'conduct affairs' in New Mexico (53-8-64, A) -- rather than the Business Corporation Act's 'transact business' language used by some other states for their nonprofit chapter by cross-reference. 53-8-64(B) lists 9 safe-harbor activities that do NOT constitute conducting affairs, expressly non-exhaustive ('[w]ithout excluding other activities which... |
| NVchecked 2026-09-13 | Not observed*typed unknown |
| NYchecked 2026-09-13 | Foreign qualification trigger centers on the charitable/non-charitable declaration and prior-activity consent, without an explicit statutory safe-harbor list found. Charitable registration trigger is three-pronged (assets/activities/solicitation), broader than FL's or CA's single-prong tests. TWO distinct $25,000 exemptions exist: EPTL 8-1.4(q) waives the ANNUAL REPORT (not registration) below $25,000 gross receip... |
| OHchecked 2026-09-13 | Ohio's foreign-corporation chapter requires a license before a foreign corporation may "transact business" generally (1703.03) or, for nonprofits specifically, exercise corporate privileges "in a continual course of transactions" (1703.27, which procedurally borrows from 1703.01-1703.31). DISTINCTIVE STRUCTURAL FINDING: unlike several other states in this corpus (e.g. New Hampshire's 11-item, expressly non-exhaust... |
| OKchecked 2026-09-13 | Oklahoma codifies an affirmative mandate at 18 O.S. § 1130(B) -- a foreign corporation may not do business in the state "through or by branch offices, agents or representatives located in this state" until it has qualified -- and a distinct 7-item EXCEPTIONS list at § 1132(A): (1) mail-order/similar business accepting orders outside Oklahoma and shipping goods in; (2) resident/traveling salesmen soliciting orders... |
| ORchecked 2026-09-13 | Oregon codifies an affirmative mandate -- a foreign corporation "may not transact business in this state" until authorized (ORS 65.701(1)) -- and a 12-item, expressly non-exhaustive safe-harbor list of activities that do NOT constitute "transacting business" (65.701(2)(a)-(L)): litigation-related activities; internal governance meetings; bank accounts; securities/membership transfer-and-registration offices or tru... |
| PAchecked 2026-09-13 | A foreign nonprofit doing business in PA without registering isn't barred from valid contracts or from defending a suit, and doesn't lose its liability shield -- but it CANNOT maintain (initiate) an action or proceeding in PA courts until registered (15 Pa.C.S. Sec.411(b)). Sec.403 lists 13 specific safe-harbor activities that do NOT by themselves constitute doing business, including litigation, internal governanc... |
| RIchecked 2026-09-13 | Like several other states in this corpus, Rhode Island codifies both an affirmative qualification mandate (§7-6-70(a)) and a 9-item negative safe-harbor list of activities that do NOT constitute "conducting affairs" in the state (§7-6-70(b)), framed as non-exhaustive ("without excluding other activities"). |
| SCchecked 2026-09-13 | Foreign qualification is triggered by 'transacting business' in South Carolina, but unlike Wyoming, SC's own statute supplies an explicit 12-item safe-harbor list of activities that do NOT trigger it -- closer to Florida's enumerated-exceptions model referenced in this program's methodology. Charitable-solicitation registration is separately triggered by any in-state solicitation, subject to the dollar-based exemp... |
| SDchecked 2026-09-13 | South Dakota codifies an affirmative mandate -- "No foreign corporation shall have the right to do or engage in any business in this state until it shall have procured a certificate of authority" (47-27-11) -- but NO enumerated safe-harbor list of activities that do NOT constitute "doing business" exists anywhere in chapter 47-27. This was confirmed by a full read of §§ 47-27-11 through 47-27-14 (the chapter's ope... |
| TNchecked 2026-09-13 | Unknown* |
| TXchecked 2026-09-11 | Unknown* |
| UTchecked 2026-09-13 | 16-6a-1501(2) lists 15 safe-harbor activities that do NOT make a foreign nonprofit corporation 'conduct affairs' in Utah for registration purposes, expressly non-exhaustive (1501(3)). DISTINCTIVE: the list is longer than the ~11-item lists seen elsewhere in this corpus, and uniquely ends in an open-ended DISCRETIONARY catch-all -- '(o) any other activity not considered to constitute conducting affairs in this stat... |
| VAchecked 2026-09-14 | Virginia has two separate state-grain triggers: foreign qualification before a foreign nonstock corporation transacts business, and VDACS charitable-solicitation registration before public solicitation unless an exemption applies. |
| VTchecked 2026-09-14 | Foreign qualification is triggered by transacting business; § 15.01 lists activities that do not constitute transacting business, while SoS guidance states that an out-of-state charitable organization wishing to solicit for membership in Vermont needs a certificate of authority. |
| WAchecked 2026-09-14 | Washington has separate triggers for foreign entity registration, charitable-solicitation registration, and DOR tax registration; chapter 23.95 also lists activities that do not constitute doing business for foreign-registration purposes. |
| WIchecked 2026-09-14 | Foreign qualification is triggered by transacting business in Wisconsin, subject to Chapter 181 safe harbors; charitable solicitation and DOR registration are separate triggers. |
| WVchecked 2026-09-14 | Foreign nonprofit qualification is triggered by conducting affairs in West Virginia, subject to statutory safe harbors. Separate charitable-solicitation and Tax Department registration triggers may also apply. |
| WYchecked 2026-09-11 | Foreign qualification is triggered simply by 'transacting business' in Wyoming (W.S. 17-19-1501(a); no statutory safe-harbor list located in the fetched title 17 text, unlike FL's enumerated exceptions). Wyoming has no charitable-solicitation registration regime at all, so there is no separate solicitation trigger or exemption threshold to state — matches the operator's 'WY none' hypothesis. |
Cell caveats
Each marked table cell links to the corresponding source-corpus caveat.
| State | Fields | Status | Caveat | Source |
|---|---|---|---|---|
| AK | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | Caveat present. | source | |
| AL | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | property-tax supplementary named-entity list (40-9-12) and county-level administration not independently checked this pass | source | |
| AR | Foreign Registration Trigger | Arkansas official-source route was exhausted in er-2n3k remediation: arkleg.state.ar.us/ArkansasLaw links current Code access out to LexisNexis, the Lexis target returned a JS/cookie container rather than re-extractable section text, and a direct arkleg section route did not resolve. Separately, only a negative safe-harbor list is codified (§4-33-1501(b)-(c)); no affirmative "transacting business" statutory test exists to cite as the trigger definition itself — same gap class DE and TX carried for this topic. | source | |
| AR | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | Caveat present. | source | |
| AZ | Foreign Registration Trigger | only the negative safe-harbor list is codified; no affirmative 'transacting business' statutory test exists to cite as the trigger definition itself (same gap class as DE/TX) | source | |
| AZ | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | property_tax sub-item confirmed only for the religious (§42-11109) and 'charitable community service' (§42-11121) categories; the full enumerated range of Arizona property-tax-exemption categories (§§42-11101–11155, e.g. hospitals, libraries, museums) was not exhaustively checked this pass | source | |
| CO | Foreign Registration Trigger | only the negative safe-harbor list is codified; no affirmative 'transacting business' statutory test exists to cite as the trigger definition itself (same gap class as AZ/DE/TX in this corpus) | source | |
| CO | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | Caveat present. | source | |
| DE | Foreign Registration Trigger | Only the negative safe-harbor list is codified; no affirmative 'transacting business' statutory test exists to cite as the trigger definition itself. | source | |
| DE | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | property_tax sub-item: confirmed for the statewide named-list mechanism (§8106) and for New Castle County's application process (§8106A); Kent and Sussex county-specific administration was not independently checked this pass. | source | |
| GA | Foreign Registration Trigger | no free .gov-hosted compiled Georgia Code text exists (see governing_statute) | source | |
| GA | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | Caveat present. | source | |
| KY | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | income tax and both sales-tax mechanisms are cleanly confirmed; the property-tax exemption's constitutional text carries a genuine, reported grammatical ambiguity over whether its 'not used for gain' qualifier reaches 'institutions of purely public charity' as well as 'institutions of education' -- not resolved this pass | source | |
| LA | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | the income-tax sub-fact (automatic exemption under R.S. 47:287.501) is supported only by consistent secondary summaries this pass, not an independently fetched primary snapshot of that statute section; the sales-tax and property-tax sub-facts are independently primary-confirmed (see additional_sources) | source | |
| ME | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | the income-tax automatic-exemption sub-claim is sourced only to secondary (trade-association/compliance-vendor) pages, not an independently confirmed primary Title 36 statute or Maine Revenue Services page, within this pass's <=3-fetch-attempt budget per source; sales-tax and property-tax sub-items are each independently primary-confirmed | source | |
| MI | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | MCL 205.54a(1)(a)'s scope as to general nonprofit corporations (vs. only schools/hospitals/homes-for-aged-or-children) is grammatically ambiguous on the statute's own text; not resolved to a confident reading this pass. | source | |
| MS | Foreign Registration Trigger | §79-11-363 (transacting-business definition and safe-harbor list) not independently fetched this pass — Lexis-gated, no free .gov mirror or recoverable enacting act found. The general foreign-qualification requirement and fee are independently confirmed; only the specific safe-harbor activity list is unconfirmed. | source-chain gap | |
| MS | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | Income-tax, franchise-tax, and property-tax exemption mechanism text is Lexis-gated (Title 27); citations independently confirmed via DOR's own pages, but no enacting act was located/fetched for these three this pass. Sales tax alone is independently confirmed. | source | |
| ND | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | Caveat present. | source | |
| NJ | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | Caveat present. | source | |
| NM | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | A 2014 (Rev. 3/14) Taxation and Revenue Department brochure, still hosted live at a tax.newmexico.gov subdomain, states in general terms that 'the exemptions the state grants are for property tax, income tax, and gross receipts tax' -- corroborating the STRUCTURAL existence of a property-tax exemption category in principle, but its vintage (12 years stale relative to this research date) makes it unsuitable as the sole citation for any current rate, threshold, or procedural detail, and it is used here only for that limited structural corroboration, not as the cell's primary source. | source | |
| NV | Foreign Registration Trigger | typed unknown | NRS chapter 82 (Nevada's nonprofit-corporation chapter) never defines 'doing business' for nonprofit qualification purposes and never cross-references chapter 80; NRS 80.015's safe-harbor list is expressly self-limited to chapter 80 (for-profit foreign corporations). This is a confirmed absence in the primary law, not an unfetched source. | source |
| OR | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | Property-tax exemption APPLICATION/renewal mechanics under ORS 307.130/307.162 (the process to claim and maintain the exemption at the county level) were not independently checked beyond the statutory text this pass. | source | |
| PA | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | The corporate-net-income-tax exclusion and the sales-tax application mechanism are both primary-confirmed. The property-tax test's 2 remaining criteria (Sec.375(e)-(f)) were not independently fetched/quoted this pass (only (b)-(d) were), and this cell does not re-derive this file's existing state_tax_exemption_maintenance cell's own open sales-tax-renewal-cadence gap. | source | |
| TN | Foreign Registration Trigger | Tennessee official-source route was exhausted in phase_3 remediation: capitol.tn.gov exposes legislative-process material but no current-code browser, the TN DOR Tennessee Code page routes current-code access to LexisNexis, and forced-rendered Lexis exposes a free-public-access container rather than re-extractable section text. | source | |
| TN | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | Tennessee official-source route was exhausted in phase_3 remediation: capitol.tn.gov exposes legislative-process material but no current-code browser, the TN DOR Tennessee Code page routes current-code access to LexisNexis, and forced-rendered Lexis exposes a free-public-access container rather than re-extractable section text. | source | |
| TX | Foreign Registration Trigger | the BOC's own definitional/safe-harbor language for 'transacting business' (the direct TX analog to FL 617.1501(2)) was not fetched and verified this pass. Corrected 2026-09-11 (er-jml.11/er-jml.7 finding): the quote field previously here was a paraphrase, not a verbatim substring of the cited snapshot; replaced with a verbatim span. The underlying value (90-day threshold, per-year late-fee accrual) was already correct and is unchanged. | source |
How to read this matrix
This is state-grain tax-exemption data for nonprofit corporations. The table distinguishes income or franchise tax, sales or comparable transaction tax, and property tax because states use different application, certificate, and automatic-recognition mechanisms for each tax family.
Sources
Per-cell citations live in this page's sources.json companion. The page is staged from gov_entities.nonprofit_t1_cellsand remains subject to the counsel pre-publish gate. Method notes live at /about/methodology/.
Frequently asked questions
Does IRS 501(c)(3) recognition automatically create every state exemption?
No. Some states piggyback on federal recognition for one tax family while requiring a separate sales-tax certificate, property-tax application, or state exemption form for another.
Why are income tax, sales tax, and property tax split?
States administer those tax families through different statutes and agencies. A nonprofit may be automatically exempt from income or franchise tax while still needing a sales-tax certificate or a county/state property-tax exemption application.
What does the asterisk mean in the table?
An asterisk marks a source-corpus caveat.