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.
Private Pierce is not a law firm. Private Pierce does not provide legal advice. This page is not a substitute for the advice of an attorney.
For site scope and legal-advice limits, read the Private Pierce disclosure.
| State | Income Franchise Tax | Sales Use Tax | Property Tax | Exemption Application Pattern |
|---|---|---|---|---|
| AKchecked 2026-09-12 | mechanism: Alaska taxes "the entire taxable income of every corporation" (AS 43.20.011); a 26 U.S.C. 501(c) organization's federal taxable income is $0, so the Alaska tax base is $0 by mec...*chain-bound | note: no statewide sales tax; local municipalities may separately levy one under AS 29.45.650 / .700 (not researched at the municipal level — out of this matrix's state grain); applicable: no*chain-bound | grain: borough/city-administered (Title 29, not a state Division of Revenue matter); confirmed this pass: no*chain-bound | automatic/piggyback where specified; application/certificate where specified*chain-bound |
| ALchecked 2026-09-12 | mechanism: automatic for organizations described in 26 U.S.C. § 501(a), except unrelated business taxable income (26 U.S.C. § 512); statute ref: Ala. Code § 40-18-32; exempt: yes*chain-bound | note: Alabama nonprofits and charities have NO general/blanket sales-and-use-tax exemption; only organizations specifically named by a special legislative Act are exempt; blanket exemption: no*chain-bound | grain: state statute, county-assessor administered; general rule: property used exclusively for religious worship, schools, or purely charitable purposes is exempt (40-9-1); property let for rent/business use loses the exem...; supplementary named entity list: 40-9-12 lists additional specifically-named organizations — not independentl...*chain-bound | automatic/piggyback where specified; no general sales/use exemption where specified*chain-bound |
| ARchecked 2026-09-12 | mechanism: application (not automatic) — Form AR1023CT filed with the DFA Corporation Income Tax Section, citing the applicable subsection of A.C.A. §26-51-303(a); statute ref: A.C.A. §26-51-303(a)(9); exempt: yes*chain-bound | general 501c3 exemption: no; narrow conditional exemption: statute: A.C.A. §26-52-457 (Act 1007 of 2025)*chain-bound | mechanism: self-executing constitutional exemption; statute ref: Ark. Const. art. 16, §5 (as restated by Amendment 59); exempt: yes*chain-bound | automatic/piggyback where specified; application/certificate where specified; no general sales/use exemption where specified*chain-bound |
| AZchecked 2026-09-12 | mechanism: automatic upon federal IRC §501 exemption; effective tax year 2018+, no separate AZ Form 99 or federal Form 990 submission to ADOR is required absent unrelated business taxable...; statute ref: A.R.S. §43-1201(A)(1); exempt: yes*chain-bound | note: Arizona provides NO overall TPT exemption for nonprofits — a notable outlier vs. most states. Nonprofit-as-SELLER: a general retail-classification exemption applies. Nonprofit-a...; blanket exemption: no*chain-bound | mechanism: category-specific exemption sections rather than a blanket 501(c)(3)/charitable-purpose test — e.g. §42-11109 (religious property) and §42-11121 (charitable COMMUNITY SERVICE or...*chain-bound | automatic/piggyback where specified; application/certificate where specified; no general sales/use exemption where specified*chain-bound |
| 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...publish ready | No general sales/use tax exclusion for nonprofit organizations in California — specific exemptions/exclusions apply only to certain organization types or transactionspublish ready | Welfare Exemption, Rev. & Tax. Code §214 — co-administered by the Board of Equalization (Organizational Clearance Certificate) and county assessorspublish ready | Income/franchise: FTB Form 3500 or 3500A; annual Form 199/199N remains; property: BOE/county Welfare Exemption; no general sales/use exemption.publish ready |
| COchecked 2026-09-12 | mechanism: automatic upon satisfying the requirements for federal IRC section 501 exemption in the applicable tax year; no separate Colorado income-tax exemption application; statute ref: C.R.S. §39-22-112(1); exempt: yes*chain-bound | mechanism: application-based Exempt Entity Certificate (Form DR 0715) issued by the Department of Revenue; no fee, does not expire; valid nonprofit certificate numbers begin with 98 or 098; blanket exemption: yes*chain-bound | mechanism: category-specific exemption: nonresidential property owned and used solely/exclusively for strictly charitable purposes; OR property licensed by Colorado as a health-care facili...*chain-bound | automatic/piggyback where specified; application/certificate where specified*chain-bound |
| 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: yespublish ready | 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: yespublish ready | 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-...publish ready | application/certificate where specified; no general sales/use exemption where specifiedpublish ready |
| 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...publish ready | 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...publish ready | yespublish ready | application/certificate where specifiedpublish ready |
| DEchecked 2026-09-12 | mechanism: automatic upon IRS 501(c) determination letter; no separate DE application; statute ref: 30 Del. C. §1902(b); exempt: yes*chain-bound | note: Delaware imposes no state or local sales tax of any kind (not nonprofit-specific); applicable: no*chain-bound | grain: county-administered (Title 9 = Counties, not a Division of Revenue matter); mechanism 1: 8106: automatic statewide exemption, but only for a legislatively NAMED list of specific organizations (e.g. Salvation Army, YMCA/YWCA, named posts/societies...; mechanism 2: 8106A: New Castle County's own application-based exemption for rel...*chain-bound | automatic/piggyback where specified; application/certificate where specified*chain-bound |
| 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)publish ready | 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...publish ready | 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...publish ready | automatic/piggyback where specified; application/certificate where specifiedpublish ready |
| GAchecked 2026-09-12 | mechanism confirmed: no*chain-bound | note: Georgia statute grants NO general sales/use tax exemption to nonprofit organizations, including churches and charities — they pay tax on purchases like any other buyer. LIMITED,...; citation: Ga. Comp. R. & Regs. r. 560-12-2-.22; blanket exemption: no*chain-bound | mechanism confirmed: no*chain-bound | no general sales/use exemption where specified*chain-bound |
| 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: yespublish ready | 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: nopublish ready | grain: county-administered, NOT state — Hawaii's 4 counties (Honolulu, Maui, Hawaiʻi, Kauaʻi) each separately administer real property tax and its nonprofit exempti...publish ready | automatic/piggyback where specified; application/certificate where specified; no general sales/use exemption where specifiedpublish ready |
| IAchecked 2026-09-13 | automatic_exempt_with_UBIT_carveoutpublish ready | generally_not_exempt_named_exceptions_onlypublish ready | available_charitable_religious_educational_use_320_acre_cappublish ready | automatic/piggyback where specified; application/certificate where specifiedpublish ready |
| 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: yespublish ready | 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: nopublish ready | exempt: yes; conditional: yespublish ready | automatic/piggyback where specified; application/certificate where specified; no general sales/use exemption where specifiedpublish ready |
| 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)).publish ready | 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...publish ready | 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).publish ready | automatic/piggyback where specified; application/certificate where specifiedpublish ready |
| INchecked 2026-09-13 | exempt_with_UBIT_carveoutpublish ready | conditional_registration_over_thresholdpublish ready | available_for_qualifying_usepublish ready | application/certificate where specifiedpublish ready |
| 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: yespublish ready | note: Kansas exempts specifically enumerated categories, not nonprofits generally; a 501(c)(3) determination alone does not confer sales-tax exemption.; blanket exemption: nopublish ready | citation: Kansas Constitution-implementing K.S.A. 79-201, Second; exempt: yes; conditional: yespublish ready | automatic/piggyback where specified; application/certificate where specified; no general sales/use exemption where specifiedpublish ready |
| KYchecked 2026-09-13 | mechanism: corporations exempt under IRC Section 501, and religious/educational/charitable/like corporations not organized or conducted for pecuniary profit, are excluded from the corporat...; citation: KRS 141.040(1)(a)6-7 / (1)(b)2-3; exempt: yes*chain-bound | purchase exemption scope: charitable, educational, and religious institutions (and qualifying disregarded single-member LLCs wholly owned by one) may apply (Form 51A125) for a Purchas...; purchase exemption available: yes; separate fundraising sales exemption: sales of admissions and tangible personal property AT FUNDRAISING EVENTS by...*chain-bound | mechanism: Ky. Const. Section 170 exempts real property owned and occupied by, and personal property owned by, 'institutions of purely public charity' from ad valorem taxation; citation: Kentucky Constitution, Section 170; exempt: yes*chain-bound | application/certificate where specified; no general sales/use exemption where specified*chain-bound |
| LAchecked 2026-09-12 | exempt claim: automatic upon federal 501(c)(3) determination, per multiple consistent secondary summaries citing R.S. 47:287.501; independently primary confirmed this pass: no*chain-bound | blanket exemption: no*chain-bound | citation: La. Const. Art. VII, Sec. 21(B)(1)(a)(i); exempt: yes; conditional: yes*chain-bound | automatic/piggyback where specified; application/certificate where specified; no general sales/use exemption where specified*chain-bound |
| 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: yespublish ready | 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...publish ready | 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: yespublish ready | application/certificate where specifiedpublish ready |
| 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: yespublish ready | citation: Tax-General §11-204(a)(3)publish ready | 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: yespublish ready | 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)),...publish ready |
| MEchecked 2026-09-13 | primary source confirmed: no; automatic exemption claimed: yes*chain-bound | note: limited to purchases used primarily for the purposes for which the nonprofit was organized; does not apply to the service provider tax; statute: 36 M.R.S. §1760(115)*chain-bound | citation: 36 M.R.S. §652(1)(A); exempt: yes; conditional: yes*chain-bound | automatic/piggyback where specified; application/certificate where specified*chain-bound |
| MIchecked 2026-09-13 | statute: MCL 206.625(1)(b); exempt: yes*chain-bound | statute: MCL 205.54a(1)(a); exempt: conditional -- statutory text ambiguous as to scope, see note*chain-bound | statute: MCL 211.7o(1) (general test); MCL 211.7o(8) (a separate, narrower 501(c)(3)-specific pathway for skilled-nursing/adult-foster-care/disabled-services facilities, itself gated by...; exempt: conditional*chain-bound | automatic/piggyback where specified; application/certificate where specified*chain-bound |
| MNchecked 2026-09-13 | mechanism: automatic — Minnesota conforms to federal Subchapter F exemption directly by statute, no separate state application; exempt: yespublish ready | 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: nopublish ready | 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: yespublish ready | automatic/piggyback where specified; application/certificate where specifiedpublish ready |
| 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: yespublish ready | note: No automatic nonprofit exemption; must apply via Form 1746 and be approved by DOR.; blanket exemption: nopublish ready | citation: RSMo 137.100(5); exempt: yes; conditional: yespublish ready | automatic/piggyback where specified; application/certificate where specifiedpublish ready |
| MSchecked 2026-09-13 | citation: Miss. Code Ann. Title 27, Chapter 7, Article 1 (§27-7-1 et seq.)*chain-bound | mechanism: No blanket sales-tax exemption exists for nonprofits or 501(c)(3) organizations as a class — confirmed both generally and specifically for churches by the Department of Revenue'...; general exemption: no*chain-bound | administered by: county Boards of Supervisors (statutory exemptions) / local taxing authorities (discretionary exemptions) — NOT adjudicated by the Department of Revenue directly, per DOR's own...; citation: Miss. Code Ann. §§27-31-1 to 27-31-50.1*chain-bound | no general sales/use exemption where specified*chain-bound |
| 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: yespublish ready | 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: nopublish ready | 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: yespublish ready | automatic/piggyback where specified; application/certificate where specified; no general sales/use exemption where specifiedpublish ready |
| 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: yespublish ready | blanket exemption: nopublish ready | exempt: yes; conditional: yespublish ready | automatic/piggyback where specified; application/certificate where specified; no general sales/use exemption where specifiedpublish ready |
| NDchecked 2026-09-13 | exempt: yes*chain-bound | mechanism: only NAMED categories of organization are automatically exempt (government units, tribal governments, schools with caveats, licensed health providers, IRS/National-Health-Counci...*chain-bound | application: not independently verified this pass; citation: N.D.C.C. § 57-02-08(8) (public charity, incl. certain hospitals/nursing homes, and 501(c)(3) religious/charitable residential structures) and § 57-02-08(9) (church land/building...; exempt: conditional, by category*chain-bound | automatic/piggyback where specified; application/certificate where specified*chain-bound |
| NEchecked 2026-09-13 | mechanism: automatic — Nebraska Revenue Act of 1967 conforms directly to federal income-tax-exempt status, no separate state application; exempt: yespublish ready | note: narrow enumerated list of qualifying nonprofit categories (hospitals and other licensed health facilities, religious organizations, schools, blind-services organizations, the St...; blanket exemption: nopublish ready | 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...publish ready | automatic/piggyback where specified; application/certificate where specifiedpublish ready |
| 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: yespublish ready | 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...publish ready | citation: RSA 72:23, V; exempt: yes; conditional: yespublish ready | no general sales/use exemption where specifiedpublish ready |
| NJchecked 2026-09-13 | mechanism: automatic upon proper nonprofit incorporation/operation, no application required; exempt: yes*chain-bound | mechanism: ST-5 Exempt Organization Certificate via Form REG-1E application; not automatic on 501(c)(3) status alone; note: same finding as this file's existing state_tax_exemption_maintenance cell (renewal side); this cell addresses initial qualification; blanket exemption: no*chain-bound | mechanism: buildings actually used in the work of associations/corporations organized EXCLUSIVELY for religious purposes (including worship) or charitable purposes are exempt; if any porti...; application: not independently verified this pass (see unknown_reason); citation: N.J.S.A. 54:4-3.6; exempt: yes; conditional: yes*chain-bound | automatic/piggyback where specified; application/certificate where specified*chain-bound |
| NMchecked 2026-09-13 | mechanism: a corporation incorporated under the Nonprofit Corporation Act is not subject to or required to pay a franchise tax unless it receives unrelated business income as defined by th...; note: This franchise-tax exemption is DEFINITIONAL and embedded in the corporate-law Act itself, not the Taxation chapter -- distinctive placeme...*chain-bound | Gross receipts tax (GRT, NM's GRT/sales-tax analog): a 501(c)(3) organization's receipts are exempt under 7-9-29 NMSA 1978, EXCEPT for unrelated-trade-or-business receipts, per the Taxation and Revenue Department's own current nonprofit-...*chain-bound | citation: NMSA 1978 7-36-7 (Property Tax Code) and N.M. Const. art. VIII, § 3, per secondary-source corroboration only -- NOT independently fetched from a primary-text snapshot this pass; conditional: yes*chain-bound | application/certificate where specified*chain-bound |
| 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: yespublish ready | 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: yespublish ready | exempt: yes; conditional: yespublish ready | automatic/piggyback where specified; application/certificate where specified; structural no-tax item where specifiedpublish ready |
| 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...publish ready | 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)publish ready | 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 purposespublish ready | Franchise: Form CT-247; sales: Form ST-119.2 Exempt Organization Certificate; property: RPTL section 420-a mandatory exemption.publish ready |
| 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)publish ready | statute: ORC 5739.02(B)(9)(a) [seller-side 6-day cap], 5739.02(B)(12) [buyer-side exemption]; exempt: yespublish ready | 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: yespublish ready | no general sales/use exemption where specifiedpublish ready |
| OKchecked 2026-09-13 | exempt: yespublish ready | 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...publish ready | 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...publish ready | automatic/piggyback where specified; application/certificate where specified; no general sales/use exemption where specifiedpublish ready |
| ORchecked 2026-09-13 | exempt: yes*chain-bound | mechanism: Oregon has NO general state sales, use, or transaction tax of any kind -- a structural absence, not a nonprofit-specific carve-out; the Department of Revenue's own pages state t...*chain-bound | application: county-assessor-administered per ORS 307.162; application/renewal mechanics not independently verified beyond the statutory text this pass; citation: ORS 307.130 (real/personal property actually and exclusively used in the exempt work of art museums, volunteer fire departments, and incorporated literary/benevolent/charitab...*chain-bound | automatic/piggyback where specified; application/certificate where specified; no general sales/use exemption where specified*chain-bound |
| PAchecked 2026-09-13 | mechanism: AUTOMATIC EXCLUSION from the CNIT statute's own definition of a taxable 'corporation' -- not an application-based exemption*chain-bound | mechanism: affirmative APPLICATION required*chain-bound | mechanism: must independently satisfy the 5-part 'institution of purely public charity' test*chain-bound | automatic/piggyback where specified; application/certificate where specified*chain-bound |
| 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: yespublish ready | blanket exemption: nopublish ready | exempt: yespublish ready | automatic/piggyback where specified; application/certificate where specifiedpublish ready |
| 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...publish ready | 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...publish ready | 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...publish ready | automatic/piggyback where specified; application/certificate where specifiedpublish ready |
| SDchecked 2026-09-13 | exempt: not applicable -- South Dakota levies no corporate income tax at all (nor a personal or unitary income tax)publish ready | 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...publish ready | 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 testpublish ready | application/certificate where specified; structural no-tax item where specifiedpublish ready |
| TNchecked 2026-09-13 | mechanism: automatic/definitional for an ordinary nonprofit with no unrelated business activity -- NOT an application-based exemption. Tennessee's franchise & excise (F&E) tax defines a 'n...; statute: T.C.A. §§ 67-4-2007(a) [excise tax exemption], 67-4-2105(a) [franchise tax exemption], 67-4-2004(32) [definition of 'nonprofit'/'not-fo...*chain-bound | mechanism: application-based Certificate of Exemption issued by the Department of Revenue (via TNTAP), presented/used at the point of sale -- not a pay-then-refund system; statute: T.C.A. § 67-6-322 (buyer-side exemption + certificate mechanism); Sales & Use Tax Rule 9(4) and T.C.A. §§ 67-6-329(a), 67-6-330, 67-6-348 (seller-side carve...*chain-bound | administered by: the STATE Board of Equalization, not the county alone -- the county property assessor receives a copy of the application and retains records of approved exemptions, but the Boar...; statute: T.C.A. § 67-5-212; exempt: yes; conditional: yes*chain-bound | automatic/piggyback where specified; application/certificate where specified; no general sales/use exemption where specified*chain-bound |
| 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).publish ready | Sales tax: not automatic — apply via Comptroller Form AP-204.publish ready | 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.publish ready | Franchise: file IRS determination letter with Comptroller; sales: AP-204; property: Tax Code section 11.18 charitable-use route.publish ready |
| 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: yespublish ready | 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: yespublish ready | citation: Utah Code 59-2-1101(3)(a)(iv); exempt: yes; conditional: yespublish ready | application/certificate where specifiedpublish ready |
| 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.publish ready | 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.publish ready | 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.publish ready | automatic/piggyback where specified; application/certificate where specifiedpublish ready |
| 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: nopublish ready | certificate: Form S-3publish ready | statute: 32 V.S.A. § 3802(4)publish ready | application/certificate where specifiedpublish ready |
| WAchecked 2026-09-14 | Nonprofits are subject to Washington B&O tax on gross receipts unless a specific exemption or deduction applies.publish ready | 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.publish ready | yespublish ready | no general sales/use exemption where specifiedpublish ready |
| 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.publish ready | yespublish ready | yespublish ready | 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.publish ready |
| 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.publish ready | nopublish ready | yespublish ready | automatic/piggyback where specified; application/certificate where specifiedpublish ready |
| 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 39publish ready | 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.publish ready | 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)).publish ready | structural no-tax item where specifiedpublish ready |
A visible asterisk marks a cell-level caveat. The caveat table below surfaces the source-corpus status and unknown_reason text.
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.publish ready |
| 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...publish ready |
| ARchecked 2026-09-12 | Arkansas defines the foreign-qualification boundary NEGATIVELY: §4-33-1501(b) lists 11 categories of activity that do NOT constitute "transacting business," expressly stated to be non-exhaustive. No affirmative statutory test for what DOES constitute transacting business was located.*chain-bound |
| AZchecked 2026-09-12 | Arizona, like Delaware, defines the foreign-qualification boundary NEGATIVELY: §10-11501(B) lists 12 categories of activity that do NOT constitute 'conducting affairs' requiring qualification, expressly stated to be non-exhaustive (subsection C). No affirmative statutory 'transacting business' test was located.*chain-bound |
| 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...publish ready |
| COchecked 2026-09-12 | Colorado, like Arizona, defines the foreign-qualification boundary NEGATIVELY: §7-90-801(2) lists activities that do NOT constitute 'transacting business or conducting activities,' expressly non-exhaustive (subsection (3)). Distinctively, Colorado's list carries two nonprofit-specific safe harbors not present in Arizona's list: (I) granting funds, and (II) distributing information to its members (§7-90-801(2)(m)).*chain-bound |
| 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...publish ready |
| 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.publish ready |
| DEchecked 2026-09-12 | Delaware defines the foreign-qualification boundary NEGATIVELY: 8 Del. C. §373(a) lists 7 categories of activity that do NOT require qualification under §371 (mail order, traveling salespersons subject to outside approval, isolated interstate/equipment-installation deals, wholly-interstate operations, insurance, debt-instrument dealing, debt collection). No affirmative statutory definition of 'transacting business...*chain-bound |
| 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.publish ready |
| GAchecked 2026-09-12 | Like Arizona/Delaware/Texas earlier in this corpus (and unlike Connecticut, which had neither), Georgia codifies BOTH an affirmative 'may not transact business without a certificate of authority' test AND a 14-item negative safe-harbor list of activities that do NOT constitute transacting business — and Georgia's statute goes further by expressly stating the list is non-exhaustive.*chain-bound |
| 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...publish ready |
| 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...publish ready |
| 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.publish ready |
| 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).publish ready |
| 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...publish ready |
| 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...publish ready |
| 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.publish ready |
| 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...publish ready |
| 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...publish ready |
| 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.publish ready |
| 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),...publish ready |
| 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.publish ready |
| 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...publish ready |
| 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.publish ready |
| MSchecked 2026-09-13 | Source-chain gap*chain-bound |
| 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...publish ready |
| 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...publish ready |
| 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...publish ready |
| 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...publish ready |
| 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').publish ready |
| 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...publish ready |
| 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...publish ready |
| 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...publish ready |
| 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...publish ready |
| 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...publish ready |
| 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...publish ready |
| 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...publish ready |
| 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").publish ready |
| 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...publish ready |
| 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...publish ready |
| TNchecked 2026-09-13 | Tennessee requires a foreign (out-of-state or out-of-country) nonprofit corporation to obtain a Secretary of State certificate of authority before it may 'transact business' in the state (T.C.A. §48-65-101(a)); a foreign nonprofit transacting business without authority cannot maintain a court proceeding until it obtains one, though its corporate acts remain valid and it may still defend itself (§48-65-102). Subsec...*chain-bound |
| TXchecked 2026-09-11 | Restates and cross-references the already-verified foreign_nonprofit_qualification (90-day retroactive-fee trigger) and charitable_solicitation_registration (no general regime) cells. The specific statutory safe-harbor list defining what does NOT count as 'transacting business' for TX foreign qualification (the BOC analog to FL's 617.1501(2)) was not independently sourced this pass — flagged as an open issue rathe...*chain-bound |
| 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...publish ready |
| 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.publish ready |
| 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.publish ready |
| 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.publish ready |
| 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.publish ready |
| 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.publish ready |
| 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.publish ready |
Cell caveats
Each marked table cell links to the corresponding source-corpus caveat. Chain-bound cells retain their limitation instead of being promoted to uncaveated values.
| State | Fields | Status | Caveat | Source |
|---|---|---|---|---|
| AK | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | chain-bound | Caveat present. | source |
| AL | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | chain-bound | property-tax supplementary named-entity list (40-9-12) and county-level administration not independently checked this pass | source |
| AR | Foreign Registration Trigger | chain-bound | primary source_url is law.justia.com, a free mirror rather than a .gov/official source; 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. Value was previously substantively quote-corroborated by research-validator, but the current corpus convention requires chain_bound_unconfirmed pending an official statute-text chain. 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 | chain-bound | Caveat present. | source |
| AZ | Foreign Registration Trigger | chain-bound | 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 | chain-bound | 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 | chain-bound | 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 | chain-bound | Caveat present. | source |
| DE | Foreign Registration Trigger | chain-bound | 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 | chain-bound | 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 | chain-bound | primary source_url is law.justia.com, not .gov — no free .gov-hosted compiled Georgia Code text exists (see governing_statute); value independently re-confirmed correct by research-validator | source |
| GA | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | chain-bound | Caveat present. | source |
| KY | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | chain-bound | 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 | chain-bound | 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 | chain-bound | 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 | chain-bound | 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 | chain-bound | §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 | chain-bound | 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; the overall cell is held to chain_bound_unconfirmed per Gate 0b's honest-mixed-state rule rather than overclaiming the other three sub-areas. | source |
| ND | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | chain-bound | Caveat present. | source |
| NJ | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | chain-bound | Caveat present. | source |
| NM | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | chain-bound | 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 | chain-bound | 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 | chain-bound | 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 | chain-bound | primary source_url is law.justia.com, a free mirror rather than a .gov/official source; 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. Value independently re-confirmed correct by research-validator, but the current citation-chain bar requires chain_bound_unconfirmed pending an official statute-text chain. | source |
| TN | Exemption Application Pattern, Income Franchise Tax, Property Tax, Sales Use Tax | chain-bound | primary source_url is law.justia.com, a free mirror rather than a .gov/official source; 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. Value independently re-confirmed correct by research-validator, but the current citation-chain bar requires chain_bound_unconfirmed pending an official statute-text chain. | source |
| TX | Foreign Registration Trigger | chain-bound | 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. The linked caveat row keeps the publish_status and unknown_reason visible instead of hiding the limitation in a hover note.