State Tax Exemption for 501(c)(3) by State
State-by-state 501(c)(3) tax-exemption treatment: income or franchise tax, sales or comparable transaction tax, property tax, application pattern, and maintenance rule where the state publishes one.
The matrix
| State | Income Franchise Exemption Mechanism | Income Franchise Exemption Form And Fee | Sales Tax Exemption Mechanism | Property Tax Note | Effective Date | In Force |
|---|---|---|---|---|---|---|
| Alabamachecked 2026-09-15 | automatic_on_irs_letter | none | sales_tax: blanket_exemption: false; 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 | property_tax: 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 exemption even if income is charitably used; supplementary_named_entity_list: 40-9-12 is a SHORT LIST OF SPECIFICALLY-NAMED organizations (The March of Dimes, YMHA, Seamen's Home of Mobile, Catholic Maritime Club of Mobile, Salvation Army, United Way organizations, plus several specifically-named children's homes and foundations added by later acts) that receive a broader exemption (all state/county/municipal taxes, licenses and fees, not just property tax). It is a named-beneficiary list, not a general eligibility test, and is therefore ORTHOGONAL to the general 'purely charitable purposes' exemption (40-9-1) that governs this matrix's target entity type (a generic domestic nonprofit corporation not on that named list). A generic nonprofit's property-tax exemption is fully determined by 40-9-1's use-based test; 40-9-12 neither expands nor narrows that for an organization it does not name. | none | Yes |
| Alaskachecked 2026-09-12 | separate_application | Income: no separate state exemption process — the state's own Division of Corporations FAQ states plainly that Alaska does not grant tax-exempt status at all, and the net income tax act taxes "taxable income," which is $0 for a federally exempt 501(c) organization. Sales: the State of Alaska does NOT levy a sales tax (confirmed by the Office of the State Assessor); local municipalities may. Property: county/borough-administered, not independently checked the source review. Property: Alaska has no general state-level property tax or exemption process — property tax is levied and administered exclusively by municipalities/boroughs (AS Title 29), which are REQUIRED by AS 29.45.030(a)(3) to exempt nonprofit religious/charitable/hospital/educational property; the sole state property tax (Oil and Gas Property Tax, AS 43.56) does not apply to nonprofit real estate. | sales_tax: applicable: false; 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) | See source. | none | Yes |
| Arizonachecked 2026-09-12 | automatic_on_irs_letter | none | sales_tax_tpt: blanket_exemption: false; 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-as-CUSTOMER: taxable by default; an ADOR exemption letter is required for qualifying hospitals/health-care organizations/community health centers/disability-rehabilitation programs, while §501(c)(3) organizations that (a) serve free meals to the needy/indigent, (b) provide subsidized low-income senior housing, or (c) solely provide graduate/postgraduate health-sciences education do NOT need a letter. A general §501(c)(3) charity outside those named categories is taxable as a TPT customer absent a specific statutory deduction.; city_treatment: cities generally DO exempt nonprofits from city privilege tax on the nonprofit's own taxable business activities (Model City Tax Code §-270), except for >15%-non-member revenue at §501(c)(7)/(8)/(9) clubs and for unrelated business income | property_tax: grain: county-administered, application/affidavit-based (A.R.S. Title 42, Ch.11, Art.4, §§42-11151-42-11155); mechanism: Arizona property tax exemptions for nonprofits are category-specific (A.R.S. Title 42, Ch.11, Art.3, §§42-11101-42-11133 + leased-property subsections 42-11132.01/.02), never a blanket 501(c)(3)/charitable-purpose test. Full review of Art.3's complete 33-section range (definitions through affordable-housing) confirms the categories a GENERAL 501(c)(3) charitable nonprofit can qualify property under, beyond the two already on file: educational and library property, including 501(c)(3) charter schools (§42-11104); health care property, including 501(c)(3) health care providers (§42-11105); institutions for relief of the indigent or afflicted (§42-11107); arts and science organizations -- musical, dramatic, dance and community arts groups, botanical gardens, museums and zoos qualified under 501(c)(3) (§42-11116); organizations providing supplemental financial support to public libraries, themselves qualified under 501(c)(3) (§42-11130); property held to preserve or protect scientific resources (§42-11115); and possessory interests for educational or charitable activities (§42-11124). Religious property (§42-11109) and charitable community service organizations (§42-11121) were already on file. The remaining Art.3 categories are narrow and not general-charity-applicable (government property/bonded indebtedness, elderly/disabled housing, agricultural societies, cemeteries, widow/disabled/veteran individuals, observatories, animal control/humane societies, parkland conveyance, volunteer fire departments, volunteer roadway cleanup, veterans' organizations, trading commodities, animal/poultry feed, inventory/materials/products, production livestock, exempt/in-transit personal property, fraternal societies, low-income Indian housing, affordable housing). Social welfare/quasi-governmental service property (§42-11118) is expressly 501(c)(4)-specific, not 501(c)(3) -- confirmed by direct fetch, not assumed from the caption. All Art.3 exemptions run through Art.4's universal affidavit-filing procedure (§§42-11151-42-11154); §42-11155 clarifies an Art.3 charitable-institution exemption does NOT extend to property the institution owns but that is primarily held or used by others for a non-exempt purpose.; reviewed_span: A.R.S. Title 42, Chapter 11 in full, confirmed against the Arizona Legislature's own chapter table of contents: Article 1 General Provisions (§§42-11001-42-11009) and Article 2 Dept. of Revenue powers (§§42-11051-42-11056) reviewed and confirmed inapplicable (administrative/procedural, not exemption categories); Article 3 Exemptions (§§42-11101-42-11133 + .01/.02) and Article 4 Qualifying for Exemptions (§§42-11151-42-11155) are the complete exemption + procedure set -- no other article or section range exists in this chapter. | none | Yes |
| Arkansaschecked 2026-09-15 | separate_application | Income tax: exempt via DFA application (Form AR1023CT, citing §26-51-303(a)(9) — not automatic on IRS determination alone; independently confirmed no fee is stated anywhere in the current AR1023CT instructions). Sales/use tax: NO general 501(c)(3) exemption; a narrow conditional exemption (Act 1007 of 2025, §26-52-457, effective Oct. 1, 2025) applies only to "qualified nonprofit organizations" under $200K annual operating budget performing in-state charitable community-based services, with a long excluded-property list, and requires a separate DFA exemption-certificate application — an earlier $2,000-per-transaction cap was dropped before enactment on DFA's own SSUTA-conflict advice and is NOT part of current law. Property tax: self-executing constitutional exemption for "buildings and grounds and materials used exclusively for public charity" (Art. 16, §5). | sales_tax: general_501c3_exemption: false; narrow_conditional_exemption: effective: 2025-10-01; statute: A.C.A. §26-52-457 (Act 1007 of 2025); conditions_verbatim: an organization described in 26 U.S.C. § 501(c)(3) ... that: (1) Has an annual operating budget of less than two hundred thousand dollars ($200,000); and (2) Performs charitable community-based services in the state to benefit residents of the state that are in need of assistance; excluded_property: motor vehicle; motorboat; aircraft/airplane; alcoholic beverage; tobacco; computer; construction material for a residential/commercial structure; household appliance; mobile/cellular telephone; all-terrain vehicle; television; application_required: true; application_to: Secretary of the Department of Finance and Administration; per_sale_cap_history_note: An earlier draft of the enacting bill (HB1671, as filed) proposed capping the exemption to transactions of $2,000 or less. DFA's own Fiscal Impact Statement (3/20/2025) flagged this as a likely Streamlined Sales and Use Tax Agreement (SSUTA) Section 323 violation ('no member state may have caps or thresholds ... based on the value of the transaction or item') and recommended removal. The bill was subsequently engrossed (H4/7/25, H4/14/25) and enacted as Act 1007 WITHOUT any dollar cap language — confirmed by full-text search of the enacted PDF (no '$2,000' or '2,000' anywhere in the operative text). The $2,000 cap does NOT apply to current law; a secondary summary asserting it is describing a pre-enactment draft, not the statute in force. | property_tax: exempt: true; mechanism: self-executing constitutional exemption; statute_ref: Ark. Const. art. 16, §5 (as restated by Amendment 59) | none | Yes |
| Californiachecked 2026-09-12 | income_tax_exemption_statute: Rev. & Tax. Code §23701d (parallels IRC §501(c)(3)) | exemption_application_forms: Form 3500: Exemption Application (long form); Form 3500A: Submission of Exemption Request (short form, requires an existing/pending IRS determination); exemption_application_rush_fee_usd: not_suspended: 40; suspended: 56 | sales_use_tax_position: No general sales/use tax exclusion for nonprofit organizations in California — specific exemptions/exclusions apply only to certain organization types or transactions | property_tax_exemption: Welfare Exemption, Rev. & Tax. Code §214 — co-administered by the Board of Equalization (Organizational Clearance Certificate) and county assessors | none | Yes |
| Coloradochecked 2026-09-14 | automatic_on_irs_letter | none | sales_tax: blanket_exemption: true; requires_application: true; fee_cents: 0; certificate_expires: false; 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; eligibility: organized and operated exclusively for one of: religious, charitable, scientific, testing-for-public-safety, literary, educational, fostering national/international amateur sports competition, or prevention-of-cruelty-to-children/animals purposes (criteria described as similar to, not identical to, IRC §501(c)(3)); §501(c)(19) veterans' organizations also qualify; scope_limitation: covers only purchases reasonably used in the organization's own regular charitable functions/activities and purchased directly from the organization's own funds, unless the purchase is under $250 | property_tax: grain: state statute defines the substantive test (C.R.S. Title 39, Article 3); administered by the Division of Property Taxation (DPT, part of the Department of Local Affairs) working jointly with the county Assessor's Office; mechanism: category-specific exemption: nonresidential property owned and used solely/exclusively for strictly charitable purposes; OR property licensed by Colorado as a health-care facility; OR property used as an integral part of a nonprofit domestic water company (§39-3-108(1)); a qualified amateur sports organization is presumed to meet the charitable-use test (§39-3-108(1.3)); the health-care-facility branch is capped where unrelated-business gross income exceeds 15% of the property's total gross revenue (§39-3-108(3)); administrative_procedure: a NEW application must be filed with the DPT ($205 fee, effective 2026-07-01) before the exemption is granted; the DPT reviews the application jointly with the county Assessor's Office and notifies both parties of its determination. The broader §§39-3-101 through 39-3-113.5 range (directly enumerated from the on-disk statute) holds 9 additional NARROWER, subtype-specific categories beyond the general §39-3-108 test already cited: religious worship (§39-3-106), public libraries (§39-3-105), not-for-profit schools (§39-3-107), child care centers (§39-3-110), fraternal/veterans' organizations (§39-3-111), orphanages/low-income elderly housing (§39-3-112), homeless-purpose residential property (§39-3-112.5), community corrections facilities (§39-3-108.5), and low-income-housing-provider-acquired property (§39-3-113.5) -- none of these supersedes §39-3-108 for a general-purpose charity's own operational property; they apply only if the property's specific use matches one of those narrower categories. | 2026-07-01 | Yes |
| Connecticutchecked 2026-09-14 | income_tax: exempt: true; 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 | Income/Corporation Business Tax: exemption for 501(c) organizations via IRS determination letter submitted to DRS. Sales/use tax: a genuine blanket-style exemption for 501(c)(3)/(13) organizations under §12-412(8) (CERT-119) — a cross-state structural difference from Arizona's finding of no such blanket exemption. Property tax: §12-81(7), municipal-administered, requiring exclusive charitable/educational/etc. use and a quadrennial assessor filing. | sales_tax: blanket_exemption: true; 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)/(13) determination letter (or a pre-1995 DRS exemption permit): they may purchase supplies/services/equipment tax-free for their exempt purposes by presenting the determination letter and a certificate (CERT-119) to the retailer.; statute_ref: Conn. Gen. Stat. §12-412(8) | property_tax: grain: municipal-administered, application/statement-based (quadrennial filing with the local assessor), Title 12 Chapter 203; 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-land preservation) and used exclusively for such purposes, provided no officer/member/employee receives pecuniary profit beyond reasonable compensation, and a quadrennial statement is filed with the local assessor | none | Yes |
| Delawarechecked 2026-09-12 | automatic_on_irs_letter | none | sales_tax: applicable: false; note: Delaware imposes no state or local sales tax of any kind (not nonprofit-specific) | property_tax: grain: county-administered (Title 9 = Counties, not a Division of Revenue matter); statewide_automatic_basis: 9 Del. C. §8105: religious societies and schools/colleges used for educational purposes are automatically exempt statewide (not held by way of investment), as are charitable corporations "in existence on July 14, 1988" (plus their existing/future charitable affiliates) — a date-limited grandfather clause, not a general charitable-purpose test.; post_1988_charities: a charitable corporation established AFTER July 14, 1988 is NOT covered by §8105's automatic exemption and must obtain its exemption through a county-level application instead — confirmed as real, active processes in all three counties: New Castle (§8106A, application-based), Kent (Assessment Office application; the county's own FAQ states the July 14, 1988 cutoff verbatim, corroborating §8105's own text independently), and Sussex (Assessment Dept. "Property Tax Exemption Application" for educational, religious, charitable, or parkland properties).; named_organization_list: 9 Del. C. §8106 separately and automatically exempts a specific legislatively-named list of organizations statewide (e.g. Salvation Army, YMCA/YWCA), regardless of the 1988 cutoff — a narrower, parallel mechanism to §8105. | none | Yes |
| Floridachecked 2026-09-11 | separate_application | Corporate income tax: no separate Florida exemption filing; a 501(a)-exempt organization's Florida taxable income is its federal unrelated business taxable income (s. 220.13(2)(h)) and only organizations with UBTI must file F-1120/F-1120A. Sales tax: 501(c)(3) purchases exempt (s. 212.08(7)(p)) upon obtaining a Consumer's Certificate of Exemption (DR-14) via Form DR-5, valid 5 years. Property tax: charitable/religious/scientific/literary use exemption via annual application to the county property appraiser by March 1 (ss. 196.011, 196.195, 196.196). | sales_and_use_tax: 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 of Revenue; validity: 5 years; Department reviews for renewal at the end of each five-year period; application_fee: none stated on Form DR-5 (R. 10/25); statute: Fla. Stat. ss. 212.08(6), 212.08(7), 213.12(2); Rule 12A-1.097, F.A.C. | property_tax: 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 appraiser under ss. 196.195–196.196; application: Annual application to the county property appraiser on or before March 1 (s. 196.011(1)(a)); failure to apply waives the exemption for that year; statute: Fla. Stat. ss. 196.011, 196.195, 196.196 | none | Yes |
| Georgiachecked 2026-09-14 | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) |
| Hawaiichecked 2026-09-12 | automatic_on_irs_letter | none | Income tax: automatic exemption once federally 501(c)(3)-exempt — no separate Hawaii application (Dept. of Taxation Tax Facts 98-3). General Excise Tax (GET, Hawaii's sales-tax analog): NOT automatic — religious/charitable/scientific/educational organizations (HRS §237-23(a)(3)) must apply via Form G-6, with a $20 one-time registration fee unless already GET-licensed. Property tax: administered entirely at the COUNTY level in Hawaii, not the state — out of this matrix's state grain (non-negotiable #7). | property_tax: grain: county-administered, NOT state — Hawaii's 4 counties (Honolulu, Maui, Hawaiʻi, Kauaʻi) each separately administer real property tax and its nonprofit exemptions; this is a documented grain exclusion from this state-grain matrix, not a gap | none | Yes |
| Idahochecked 2026-09-12 | automatic_on_irs_letter | none | sales_tax: blanket_exemption: false; note: Idaho does not exempt nonprofits generally from sales/use tax; sales to and purchases by nonprofits are taxable unless a specific exemption applies. | property_tax: exempt: true; conditional: true; religious_citation: Idaho Code §63-602B; charitable_citation: Idaho Code §63-602C; commercial_use_threshold_percent: 3 | none | Yes |
| Illinoischecked 2026-09-13 | corporate_income_tax: 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)). | Income: IL taxes only UBTI for exempt organizations, no separate state exemption application (35 ILCS 5/205(a)). Sales: separate E-number application to IDOR (Form STAX-1 / MyTax Illinois), free, up to 90 days, not retroactive (35 ILCS 120/; IDOR Pub. PIO-37). Property: institutions of public charity exempt when property is actually and exclusively used for charitable/beneficent purposes and not leased for profit (35 ILCS 200/15-65). | sales_use_tax: 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 alone does not confer the Illinois sales-tax exemption. | property_tax: 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). | none | Yes |
| Indianachecked 2026-09-13 | income_tax: exempt_with_UBIT_carveout | Income: nonprofits are generally exempt from Indiana adjusted gross income tax but must file Form IT-20NP and pay tax on UNRELATED business income (IC 6-3-2-2.8; DOR guide). Sales: nonprofits must collect/remit sales tax once sales reach $100,000 in the current or prior calendar year (Registered Retail Merchant Certificate, $25 fee); below that, and on their own exempt-purpose purchases, they may transact exempt via Form NP-1 (IC 6-2.5-5-25; DOR guide). Property: exemption available for building/land/personal property used for statutorily qualifying purposes, terminable if use changes (IC 6-1.1-10-16). | sales_tax: conditional_registration_over_threshold | property_tax: available_for_qualifying_use | none | Yes |
| Iowachecked 2026-09-13 | automatic_on_irs_letter | none | Income: automatically exempt from Iowa income tax once the IRS grants exempt status; no state determination required; must file Form 1120 (Iowa corporation return) only if there is unrelated business income (DOR guide). Sales tax on a nonprofit's OWN PURCHASES: NOT automatically exempt -- 'treated the same as any other person' unless a narrow named exception applies (e.g. private nonprofit educational institutions, and a long enumerated list of specific organizations). Sales tax on a nonprofit's OWN SALES/fundraising proceeds: exempt if net proceeds are used for a qualifying educational/religious/charitable purpose AND the seller is exempt under IRC 501(c)(3) (or a government/nonprofit-educational entity) -- a proceeds-USE test, not a blanket exemption. Property: real/personal property used solely for charitable, religious, educational, literary, scientific, benevolent, or agricultural purposes is exempt, capped at 320 acres and conditioned on no profit motive (IC 427.1(8)(a)). | property_tax: available_charitable_religious_educational_use_320_acre_cap | none | Yes |
| Kansaschecked 2026-09-15 | separate_application | Sales/use tax: no blanket nonprofit exemption — Kansas exempts specific enumerated categories under K.S.A. 79-3606, including tangible personal property and services purchased by a 501(c)(3) religious organization for exclusively religious use ((aaa)) and property/services purchased directly by public or private nonprofit educational institutions for nonsectarian programs ((c)); a nonprofit outside an enumerated category owes sales tax like any other purchaser. Income tax: Kansas automatically follows the federal 501(c)(3) determination (K.S.A. 79-32,113(a)) with no separate Kansas exemption application. Property tax: K.S.A. 79-201, Second exempts real and tangible personal property actually and regularly used exclusively for literary, educational, scientific, religious, benevolent, or charitable purposes — one consolidated clause covering all of these purposes together (contrast Idaho, which splits religious and charitable property exemptions into two separate statutes), with property held merely as an investment expressly excluded even if its income funds an exempt purpose. | sales_tax: blanket_exemption: false; note: Kansas exempts specifically enumerated categories, not nonprofits generally; a 501(c)(3) determination alone does not confer sales-tax exemption. | property_tax: exempt: true; conditional: true; citation: Kansas Constitution-implementing K.S.A. 79-201, Second; standard: actually and regularly used exclusively for literary, educational, scientific, religious, benevolent or charitable purposes; investment_use_excluded: true | none | Yes |
| Kentuckychecked 2026-09-18 | income_tax: exempt: true; mechanism: corporations exempt under IRC Section 501, and religious/educational/charitable/like corporations not organized or conducted for pecuniary profit, are excluded from the corporations subject to Kentucky corporation income tax; citation: KRS 141.040(1)(a)6-7 / (1)(b)2-3 | Kentucky exempts 501(c)/religious/educational/charitable nonprofits from corporation income tax (KRS 141.040) and, distinctively among the states processed in the reviewed source set so far, offers charitable/educational/religious institutions an affirmative SALES-TAX PURCHASE exemption (Form 51A125) on top of a separate 2019 exemption for nonprofit fundraising-event sales -- unlike Georgia, which has no blanket purchase exemption at all. Property tax exemption for 'institutions of purely public charity' is constitutional (Section 170), not merely statutory. Property tax's charitable-institution qualification (no private gain, charitable use) is confirmed independent of the constitutional text's own grammar via KY DOR's official guidelines and the case law they cite defining "purely public charity." | sales_tax: purchase_exemption_available: true; purchase_exemption_scope: charitable, educational, and religious institutions (and qualifying disregarded single-member LLCs wholly owned by one) may apply (Form 51A125) for a Purchase Exemption ID letting them buy tangible personal property, digital property, or services without paying sales/use tax to the supplier, limited to purchases used within the organization's exempt function; separate_fundraising_sales_exemption: sales of admissions and tangible personal property AT FUNDRAISING EVENTS by all nonprofit and governmental organizations (not just charitable/educational/religious) have been exempt from sales tax since 2019-03-26 (HB 354) -- a different exemption from the purchase-exemption above, and does not apply to retail businesses (bookstores, thrift stores) that nonprofits or governments own/operate | property_tax: exempt: true; 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; ambiguity_resolved: true; resolution: The Kentucky Dept. of Revenue's own official Property Tax Exemption Guidelines resolve the practical question independent of the constitutional text's grammar: qualifying as a "purely public charity" is ITSELF defined (per case law the guidelines cite) as requiring no private/pecuniary gain -- "an institution will not be considered one of purely public charity when its operations will result in private profit or gain." So whether or not the constitutional clause's trailing qualifier grammatically reaches back to modify "institutions of purely public charity," the no-private-gain / charitable-use requirement applies to charitable institutions regardless, via the settled legal definition of the term itself, not via the grammar. | none | Yes |
| Louisianachecked 2026-09-18 | automatic_on_irs_letter | none | sales_tax: blanket_exemption: false; fundraising_event_annual_exemption_available: true; requires_annual_application: Form R-1048 | property_tax: exempt: true; conditional: true; citation: La. Const. Art. VII, Sec. 21(B)(1)(a)(i); no_private_inurement_required: true; federal_or_state_income_tax_exemption_required: true | none | Yes |
| Mainechecked 2026-09-18 | automatic_on_irs_letter | none | sales_tax: blanket_501c3_exemption: true; effective_date: 2026-01-01; in_force: true; statute: 36 M.R.S. §1760(115); certificate_required_before_purchase: true; note: limited to purchases used primarily for the purposes for which the nonprofit was organized; does not apply to the service provider tax | property_tax: exempt: true; conditional: true; citation: 36 M.R.S. §652(1)(A); use_test: occupied or used SOLELY for the institution's own purposes -- no commercial-use percentage tolerance located (contrast Idaho's 3% threshold earlier in the reviewed source set); no_private_inurement_required: true; profits_must_be_devoted_to_exempt_purpose: true; annual_report_to_assessors_required_on_request: true | none | Yes |
| Marylandchecked 2026-09-14 | income_tax: exempt: true; 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 income and certain other items; citation: Tax-General §10-104(2) | 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)), and exempts real/personal property used exclusively for a charitable or educational purpose and owned by qualifying nonprofit entities from property tax, capped at 100 acres for most organizations (§7-202). | sales_tax: purchase_exemption_available: true; purchase_exemption_scope: a sale to a nonprofit organization made to carry on its work is exempt if the organization is located in Maryland (or an adjacent jurisdiction under certain reciprocity conditions), is a charitable, educational, or religious organization, and is not (with an exception for the American National Red Cross) a unit/instrumentality of the United States; citation: Tax-General §11-204(a)(3) | property_tax: exempt: true; 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 others) a nonprofit hospital, a nonprofit charitable/fraternal/educational/literary organization, or a nonprofit housing corporation; capped at 100 acres for most organizations; citation: Tax-Property §7-202 | none | Yes |
| Massachusettschecked 2026-09-14 | income_tax: exempt: true; 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 (IRC section 512) -- i.e. the corporation's excise base excludes ordinary exempt-function income rather than being addressed by a freestanding exemption clause; citation: G.L. c.63 section 30, paragraph 4 | Massachusetts exempts IRC-501(c)(3) nonprofits from corporate excise on all but unrelated business income (G.L. c.63 section 30), offers an affirmative sales-tax PURCHASE exemption via a 10-year renewable Form ST-2 certificate plus a separate building-materials exemption for exempt-purpose construction (G.L. c.64H section 6(e)-(f)), and exempts qualifying charitable organizations' property from local property tax under a structural (non-distribution) test at G.L. c.59 section 5, Clause Third -- expressly conditioned on BOTH a local section-29 filing with assessors AND a copy of the organization's AG Form PC (c.12 section 8F) annual report being filed for that year. | sales_tax: purchase_exemption_available: true; 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/services are used in the organization's religious, charitable, educational or scientific enterprise, (2) the organization has first obtained a Certificate of Exemption (Form ST-2) from the Commissioner, and (3) the vendor keeps records of each sale, purchaser, date, and certificate number; certificate_validity: 10 years from issuance, renewable; building_materials_exemption: sales of building materials/supplies for construction, alteration or repair of a building owned by or held in trust for a qualifying section-6(e) organization, used exclusively for its exempt purposes, are separately exempt under section 6(f), subject to the same certification requirement | property_tax: exempt: true; mechanism: personal property of, and real estate occupied by, a "charitable organization" (a literary, benevolent, charitable or scientific institution or temperance society incorporated in the commonwealth, or a qualifying in-state trust for those purposes) is exempt under G.L. c.59 section 5, Clause Third; conditions: no exemption if any income/profits are divided among stockholders/trustees/members or used for other than the qualifying purposes, or if dissolution would distribute profits/income/assets to any stockholder/trustee/member (Clause Third, condition (a)); no exemption for any year the organization omits to file the section-29 list/statement/affidavit with local assessors AND a true copy of its section-8F (c.12) annual report with the AG's Division of Public Charities (condition (b)); special, more restrictive rules apply to real/personal property used as an insane asylum/hospital or for mental-disease treatment (condition (c)), and to certain post-1911-acquired real estate for care of the insane (condition (d)); citation: G.L. c.59 section 5, Clause Third | none | Yes |
| Michiganchecked 2026-09-14 | automatic_on_irs_letter | none | sales_tax: exempt: true; statute: MCL 205.54q(1)(b); administrative_form: Treasury Form 3372 (Michigan Sales and Use Tax Certificate of Exemption), checkbox for a 501(c)(3), 501(c)(4), or 501(c)(19) exempt organization; certificate_required_before_purchase: true; basis: an organization not operated for profit and exempt from federal income tax under IRC 501(c)(3) or 501(c)(4) | property_tax: exempt: conditional; 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 a grandfather-clause condition at (8)(c) restricting it to property already tax-exempt as of the subsection's effective date or 2004-12-31 -- see note); general_test: real or personal property owned AND occupied by a nonprofit charitable institution, solely for the purposes for which that institution was incorporated; two_paths_are_independent: MCL 211.7o(9) confirms subsections (1) and (8) are independent, alternative bases -- ineligibility under (8) does not preclude applying under (1) | none | Yes |
| Minnesotachecked 2026-09-14 | automatic_on_irs_letter | none | sales_tax: blanket_exemption: false; 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 | property_tax: exempt: true; conditional: true; citation: Minn. Stat. §272.02 subd. 7; mechanism: a 6-factor 'institution of purely public charity' fact test (the codified North Star factors), not a bare 501(c)(3)-status checkbox; escape_valve: an organization can still qualify without meeting factors (2) donation/grant support, (3) reduced-or-no-cost public service, or (5) restricted-vs-unrestricted beneficiaries, if it gives the assessor the factual basis for a 'reasonable justification' for failing them | none | Yes |
| Mississippichecked 2026-09-13 | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) |
| Missourichecked 2026-09-13 | automatic_on_irs_letter | none | sales_tax: blanket_exemption: false; note: No automatic nonprofit exemption; must apply via Form 1746 and be approved by DOR. | property_tax: exempt: true; conditional: true; citation: RSMo 137.100(5); investment_property_carveout: true | none | Yes |
| Montanachecked 2026-09-13 | separate_application | Sales/use tax: not applicable -- Montana is one of five U.S. states with no general sales tax at any level of government, so this dimension does not apply to Montana nonprofits (there is nothing to be exempt FROM). Income tax: exempt organizations are defined in the state's own words at 15-31-102(1)(d), but exemption is NOT automatic on 501(c)(3) status -- the Department of Revenue requires a separate Form EXPT application and grant, explicitly states an IRS letter alone is not sufficient, and requires even exempt entities to register with the Department (as a C-corp) via its TransAction Portal. Property tax: the general charitable exemption (15-6-201(1)(i)/(2)(c)) requires 501(c)(3) status, nondiscriminatory service, and that activities be carried out through 'absolute gratuity or grants' (fundraising sales/tickets permitted), subject to acreage caps and an 8-year use-it-or-lose-it rule for property exempted before charitable use begins. | sales_tax: applicable: false; 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 | property_tax: exempt: true; conditional: true; citation: 15-6-201(1)(i), defined further at (2)(c); 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) accomplishing its activities through absolute gratuity or grants (though sale of merchandise/memberships/tickets for fundraising is expressly permitted); acreage_limits: up to 15 acres exempt at time of purchase even before being put to charitable use; not more than 160 acres total for any exemption first applied for after 2004-12-31; the pre-use exemption is revoked (with retroactive back-tax liability) if the property isn't put to direct charitable use within 8 years; narrow_additional_category_found: 15-6-201(1)(o) separately exempts property owned by a nonprofit organized to provide facilities for training/practice/competition in INTERNATIONAL SPORTS AND ATHLETIC EVENTS -- a distinct, narrow category, not the general charitable exemption a typical 501(c)(3) would rely on | none | Yes |
| Nebraskachecked 2026-09-13 | automatic_on_irs_letter | none | sales_tax: blanket_exemption: false; note: narrow enumerated list of qualifying nonprofit categories (hospitals and other licensed health facilities, religious organizations, schools, blind-services organizations, the State Fair Board); 501(c)(3) status alone does not qualify. Requires a Form 4 application and a Nebraska Exempt Organization Certificate of Exemption. | property_tax: exempt: true; conditional: true; citation: Neb. Rev. Stat. § 77-202(1)(d); 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 sales under 20 hours/week, and no membership/employment discrimination based on race, color, or national origin; application: annual application to the county assessor on or before December 31 of the year preceding the exemption year | none | Yes |
| Nevadachecked 2026-09-13 | none | none | sales_tax: applicable: true; exempt_with_application: true; 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)(3) status | property_tax: exempt: true; conditional: true; irc_501c3_status_not_required: true | none | Yes |
| New Hampshirechecked 2026-09-18 | business_enterprise_tax: exempt_for_exempt_purpose_activity: true; taxable_for_unrelated_business_activity: true; mechanism: RSA 77-E:1, III defines 'business enterprise' to include nonprofit organizations by default, then expressly excepts '501(c)(3)'-exempt enterprises 'TO THE EXTENT such enterprise does not engage in any business activity constituting unrelated business activity as defined by section 513' of the IRC -- i.e. BET explicitly reaches a nonprofit's UBIT-triggering activity even though its exempt-purpose activity is excluded; current_rate: 0.55% of the enterprise value tax base (compensation + interest + dividends paid/accrued); income_tax_business_profits_tax: exempt: true; 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 definition expressly excludes 'enterprises as are expressly made exempt from income taxation under the United States Internal Revenue Code'; current_rate_for_taxable_organizations: 7.5% (taxable periods ending on or after 2023-12-31); filing_threshold_for_taxable_organizations_cents: 10900000 | Sales tax: New Hampshire has no general state sales/use tax, so the question does not arise (a structural, not an exemption-specific, answer). Income tax (Business Profits Tax, RSA 77-A): a 501(c)(3) organization is exempt by DEFINITION -- RSA 77-A:1, I's 'business organization' definition requires the enterprise be 'organized for gain or profit' and separately excludes enterprises 'expressly made exempt from income taxation under the United States Internal Revenue Code.' Business Enterprise Tax (RSA 77-E): distinctively, NH's BET statute explicitly contemplates nonprofits as potential 'business enterprises' and taxes their UNRELATED business activity (IRC section 513) even while exempting their exempt-purpose activity -- a more explicit UBIT-alignment than the BPT side. Property tax (RSA 72:23, V): exempt if the property is owned, used, and occupied directly for the organization's charitable purpose and no income/profit is diverted to private benefit; general charitable organizations (in contrast to religious/educational ones) must file an annual financial-condition statement with the municipality by June 1 to keep the exemption. | sales_tax: state_has_general_sales_tax: false; 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 business tax types, which lists none); a sales-tax-specific nonprofit exemption question therefore does not arise. | property_tax: exempt: true; conditional: true; citation: RSA 72:23, V; requires_direct_use_and_no_private_inurement: true; annual_municipal_financial_statement_required: true; financial_statement_due_date: before June 1; financial_statement_filer_exemption: religious (III) and educational (IV) organizations are exempt from the VI financial-statement filing; general charitable organizations (V) are not | none | Yes |
| New Jerseychecked 2026-09-13 | separate_application | Sales/use tax: NOT automatic on 501(c)(3) status (same ST-5/REG-1E finding as the related state_tax_exemption_maintenance cell). Income/corporation business tax: automatic on proper nonprofit incorporation and operation, no application needed. Property tax: NJ exempts buildings "actually used in the work of" an organization formed EXCLUSIVELY for religious (incl. worship) or charitable purposes (N.J.S.A. 54:4-3.6) -- but the exemption is apportioned, not all-or-nothing: if part of the building is leased to a for-profit user or otherwise used for a non-exempt purpose, only that portion loses the exemption, while the remainder stays exempt. Property-tax application: an Initial Statement filed with the municipal assessor, followed by a triennial Further Statement (Form F.S., N.J.S.A. 54:4-4.4) -- see state_tax_exemption_maintenance for the recurring-filing detail. | sales_tax: blanket_exemption: false; mechanism: ST-5 Exempt Organization Certificate via Form REG-1E application; not automatic on 501(c)(3) status alone; note: same finding as the related existing state_tax_exemption_maintenance cell (renewal side); this cell addresses initial qualification | property_tax: exempt: true; conditional: true; citation: N.J.S.A. 54:4-3.6; mechanism: buildings actually used in the work of associations/corporations organized EXCLUSIVELY for religious purposes (including worship) or charitable purposes are exempt; if any portion of the building is leased to a profit-making organization or otherwise put to a non-exempt use, that portion alone becomes taxable and the remainder stays exempt; application: Initial Statement filed with the municipal assessor of the taxing district where the property is located, then a Further Statement (Form F.S.) filed every 3rd year thereafter by November 1 (N.J.S.A. 54:4-4.4) -- the same mechanism as the related state_tax_exemption_maintenance cell. | none | Yes |
| New Mexicochecked 2026-09-18 | Gross receipts tax: a 501(c)(3) organization's receipts are exempt under 7-9-29 NMSA 1978, except for unrelated-trade-or-business receipts. Franchise tax: exempt by definition under 53-8-28(B) of the Nonprofit Corporation Act itself, again except for unrelated business income. Property tax: exempt for property used for educational or charitable purposes under N.M. Const. art. VIII Sec. 3, AS IMPLEMENTED by 3.6.5.15 NMAC subsection K -- but the regulation makes this a two-step process, not a bare primary-use test: county assessors grant the exemption only where the Department (or its predecessor) has issued a specific ruling or order authorizing it for that property (in force, issued after 1973-12-11). | Gross receipts tax: a 501(c)(3) organization's receipts are exempt under 7-9-29 NMSA 1978, except for unrelated-trade-or-business receipts. Franchise tax: exempt by definition under 53-8-28(B) of the Nonprofit Corporation Act itself, again except for unrelated business income. Property tax: exempt for property used for educational or charitable purposes under N.M. Const. art. VIII Sec. 3, AS IMPLEMENTED by 3.6.5.15 NMAC subsection K -- but the regulation makes this a two-step process, not a bare primary-use test: county assessors grant the exemption only where the Department (or its predecessor) has issued a specific ruling or order authorizing it for that property (in force, issued after 1973-12-11). | Gross receipts tax: a 501(c)(3) organization's receipts are exempt under 7-9-29 NMSA 1978, except for unrelated-trade-or-business receipts. Franchise tax: exempt by definition under 53-8-28(B) of the Nonprofit Corporation Act itself, again except for unrelated business income. Property tax: exempt for property used for educational or charitable purposes under N.M. Const. art. VIII Sec. 3, AS IMPLEMENTED by 3.6.5.15 NMAC subsection K -- but the regulation makes this a two-step process, not a bare primary-use test: county assessors grant the exemption only where the Department (or its predecessor) has issued a specific ruling or order authorizing it for that property (in force, issued after 1973-12-11). | property_tax: exempt: true; conditional: true; citation: 3.6.5.15 NMAC subsection K (implementing N.M. Const. art. VIII, Sec. 3); mechanism: county assessors grant exempt status to property used for educational or charitable purposes under Art. VIII Sec. 3, but ONLY if an exemption has been authorized under a ruling or order of the Taxation and Revenue Department (or a predecessor property appraisal department ruling issued after 1973-12-11 and not withdrawn) -- an administrative-ruling gate, not a self-executing primary-use test alone | none | Yes |
| New Yorkchecked 2026-09-13 | separate_application | Franchise tax (Art. 9-A): file Form CT-247 for exemption; sales tax (§ 1116(a)(4)): Form ST-119.2 Exempt Organization Certificate, 501(c)(3) letter suffices; property tax: RPTL § 420-a mandatory exemption | sales_tax: 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) | property_tax: 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 | none | Yes |
| North Carolinachecked 2026-09-14 | separate_application | Sales/use tax: no blanket point-of-sale exemption (matching GA/AZ/ID ), but NC distinctively offers a semiannual REFUND mechanism (G.S. 105-164.14(b), Forms E-585NPA/E-585) capped at $31,700,000 aggregate per entity per state fiscal year, with an NTEE-classification carve-out that excludes some 501(c)(3)s. Income tax: automatic exemption for Chapter 55A corporations, no formal state application required, though UBIT remains taxable via Form CD-405. Property tax: split across two parallel sections — §105-278.3 (religious) and §105-278.7 (educational/scientific/literary/charitable) — both requiring exclusive qualifying use with a proportional partial-use carve-out. | sales_tax: blanket_exemption: false; refund_mechanism: true; refund_statute: G.S. 105-164.14(b); refund_annual_cap_cents: 3170000000; refund_excluded_items: electricity; piped natural gas; telecommunications and ancillary services; video programming; prepaid meal plans; motor vehicle purchase/lease/rental/subscription; local occupancy or local prepared-food-and-beverage taxes; scrap tire disposal or white goods disposal taxes; reimbursements for travel expenses; alcoholic beverages; transportation commerce tax; refund_ineligible_orgs: a 501(c)(3) organization properly classified under the National Taxonomy of Exempt Entities major group 'Community Improvement and Capacity Building,' 'Public and Societal Benefit,' or 'Mutual and Membership Benefit' does NOT qualify for the refund even though it is a validly-exempt 501(c)(3); nonprofit_as_seller: a nonprofit that itself makes retail sales must obtain a Certificate of Registration and collect/remit sales tax like any other retailer unless a specific statutory exemption applies to that sale | property_tax: exempt: true; conditional: true; charitable_scientific_literary_educational_citation: G.S. 105-278.7; religious_citation: G.S. 105-278.3; exclusive_use_required: true; partial_use_rule: if only part of an otherwise-qualifying property is used for the exempt purpose, only the valuation of that used part is exempted; incidental_public_use_safe_harbor: incidental availability to and patronage by the general public does not defeat the exemption so long as there is no material amount of business or patronage with the general public | none | Yes |
| North Dakotachecked 2026-09-13 | separate_application | Income/corporate tax: automatic exemption confirmed by explicit ND Tax Dept. statement — no ND return required if federally exempt with no UBTI. Property tax: N.D.C.C. §57-02-08(8)/(9) exempts charitable/religious-use property, BUT requires an ANNUAL application filed with the county assessor by February 1 each year — this is a real recurring requirement, not an absence. | sales_tax: blanket_501c3_exemption: false; mechanism: only NAMED categories of organization are automatically exempt (government units, tribal governments, schools with caveats, licensed health providers, IRS/National-Health-Council-recognized voluntary health associations, state/local fairs, qualifying senior-citizen organizations, certified fire departments); a generic 501(c)(3) nonprofit outside those named categories must instead obtain a conditional single-use, event-based letter of exemption; event_based_conditions: proceeds used for charitable/educational/religious purposes; no ongoing retail competition; not made on a regular, ongoing basis; publicly_owned_facility_threshold_usd: 10000 | property_tax: exempt: true; mechanism: N.D.C.C. §57-02-08(9) exempts property used exclusively for public worship or belonging to a religious organization and used for religious purposes; §57-02-08(8) exempts property owned by an institution of public charity and used for its charitable purposes.; application_required: true; application_cadence: ANNUAL — 'This application must be filed with the assessor every year by February 1 of the year for which the exemption is claimed.' Administered at the county-assessor level. | none | Yes |
| Ohiochecked 2026-09-14 | Sales tax: Ohio exempts both a qualifying nonprofit's own sales (capped at 6 days/year) and sales TO it, under ORC 5739.02. Income/franchise tax: Ohio has NO general corporate income tax at all -- its old corporate franchise tax was fully repealed by 2014 and replaced by the Commercial Activity Tax (CAT), a gross-receipts tax from which nonprofit organizations are excluded by definition (5751.01(E)(8)); a nonprofit is not merely exempt from CAT, it is outside the tax's scope entirely, the same as the state itself. Property tax: exempt if the property is used exclusively for charitable purposes (5709.12(B)), with "exclusive charitable or public use" itself statutorily defined at 5709.121 (covering arts/community centers, public museums, and purpose-furthering uses without a profit motive). | Sales tax: Ohio exempts both a qualifying nonprofit's own sales (capped at 6 days/year) and sales TO it, under ORC 5739.02. Income/franchise tax: Ohio has NO general corporate income tax at all -- its old corporate franchise tax was fully repealed by 2014 and replaced by the Commercial Activity Tax (CAT), a gross-receipts tax from which nonprofit organizations are excluded by definition (5751.01(E)(8)); a nonprofit is not merely exempt from CAT, it is outside the tax's scope entirely, the same as the state itself. Property tax: exempt if the property is used exclusively for charitable purposes (5709.12(B)), with "exclusive charitable or public use" itself statutorily defined at 5709.121 (covering arts/community centers, public museums, and purpose-furthering uses without a profit motive). | sales_tax: exempt: true; exempt_as_seller: churches, 501(c)(3) orgs, and nonprofits operated exclusively for charitable purposes may sell tax-free, capped at 6 sale-days per calendar year (beyond which all subsequent sales that year become taxable); exempt_as_buyer: sales of property/services TO churches, 501(c)(3) orgs, and other nonprofits operated exclusively for charitable purposes are exempt, conditioned on no private inurement and no substantial legislative-lobbying activity; statute: ORC 5739.02(B)(9)(a) [seller-side 6-day cap], 5739.02(B)(12) [buyer-side exemption] | property_tax: exempt: true; conditional: true; 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 separately defined (community/arts centers, museums open to the public, other charitable/educational/public-worship uses, or direction/control in furtherance of the institution's purposes without a profit motive); statute: ORC 5709.12(B) [exemption]; 5709.121 [exclusive-use definition] | none | Yes |
| Oklahomachecked 2026-09-18 | automatic_on_irs_letter | none | sales_tax: blanket_501c3_exemption: false; 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-A (the 'Packet E' sales tax exemption packet); event_based_conditions: several named categories carry their own compound conditions (e.g. a church-benefit sale is exempt only if conducted not more than once per calendar year for up to 3 days and proceeds are used for charitable purposes) | 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 legislated," so an organization must apply (Form 13-16-A) and fit a named statutory category (68 O.S. § 1356 lists dozens of specific categories: higher-education institutions, accredited private K-12 schools, named public authorities/subdivisions, Boy Scouts/Girl Scouts/Camp Fire councils, church-benefit sales meeting a frequency/duration/use condition, fraternal/civic/religious dues, and more) rather than a generic 501(c)(3) test. (2) INCOME TAX: by contrast, Oklahoma's corporate income-tax exemption is fully AUTOMATIC -- 68 O.S. § 2359(A) exempts any person/organization exempt from federal income tax for each year it satisfies the federal exemption requirements, with no separate state application; unrelated business income remains taxable to the same extent as federally, reported on Form 512-E. (3) FRANCHISE TAX: Oklahoma's corporate franchise tax was REPEALED OUTRIGHT for tax year 2024 forward (HB 1039X, 2023) -- moot for every corporation, exempt or not, not merely a nonprofit-specific exemption; the current statutory text of § 1203 itself now self-limits to "tax year 2023 and previous tax years." | 2024-01-01 | Yes |
| Oregonchecked 2026-09-15 | separate_application | Sales/use tax: Oregon has NO general sales, use, or transaction tax at all -- there is nothing for a nonprofit to be exempt FROM, and DOR does not issue Sales Tax Exempt certificates to anyone. Income/excise tax: ORS 317.080(1) exempts organizations described in IRC section 501(c) and 501(j) (subject to the same UBIT-type denial carve-outs the Internal Revenue Code itself imposes) -- a sweep that reaches the WHOLE 501(c) family, not just 501(c)(3) -- plus 501(d)/(e)/(f)/(n), section 521 co-ops, and section 529 tuition programs (317.080(2)-(7)); only nonprofit elderly-housing corporations and ORS ch. 261 peoples' utility districts must separately apply to Oregon for exempt status (317.080(9)-(10)). A federal Form 990-T UBTI filer must also file Oregon Form OR-20. Property tax: exemption is NOT automatic from income/excise exemption -- ORS 307.130 supplies its own narrower, USE-based test (property actually and exclusively used in the qualifying literary/benevolent/charitable/scientific work), administered by county assessors. | sales_tax: 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 this affirmatively and confirm Oregon does not issue a Sales Tax Exempt certificate at all | property_tax: exempt: conditional, by category -- NOT automatic from income/excise exemption; DOR's own page states this caveat explicitly; 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/charitable/scientific institutions; the qualifying 'nonprofit corporation' definition at 307.130(1)(b) reaches BOTH an ORS ch. 65-organized entity AND any entity organized/operated as described under IRC section 501(c) generally -- not limited to 501(c)(3)); application: ORS 307.162: a ONE-TIME claim filed with the county assessor on or before April 1 preceding the tax year (or within 30 days of acquisition if acquired Mar 1-Jun 30), verified by oath of an officer, listing the property and the statutory basis. No new claim is required in a later year if ownership of the property is unchanged from the prior year's claim -- i.e. no periodic re-filing absent an ownership change. | none | Yes |
| Pennsylvaniachecked 2026-09-13 | automatic_on_irs_letter | none | sales_tax: mechanism: affirmative APPLICATION required; form: REV-72 (paper) or the myPATH online portal; statutory_basis: Institutions of Purely Public Charity Act of 1997 (10 P.S. Sec. 371 et seq.) | See source. | none | Yes |
| Rhode Islandchecked 2026-09-18 | income_tax: exempt: true; 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 of taxable "corporation" under the Business Corporation Tax, §44-11-1(4)(iv) — not dependent on a separate IRS 501(c)(3) determination; minimum_400_tax_applies: false | Sales/use tax: Rhode Island provides NO automatic blanket exemption — a nonprofit must apply for its own Sales Tax Exemption Certificate (Form EXO-APP new / EXO-SUE renewal), tied to its IRS 501(c)(3) determination; certificates issued after July 1, 2017 are valid four years. Income tax: Rhode Island's mechanism is distinctively direct and state-law-native — §44-11-1(4)(iv) excludes corporations organized under §7-6-4 (the Nonprofit Corporation Act itself) from the very definition of a taxable "corporation" under the Business Corporation Tax, so the $400 minimum tax binding ordinary corporations, LLCs, and LPs does not apply to them at all — in contrast to Idaho's mechanism, this does not depend on a separate IRS determination. Property tax: exemptions are enumerated by CATEGORY (religious-worship buildings and land, up to 5 acres; educational-institution buildings and land, up to 1 acre; intangible personal property held for religious or charitable purposes) rather than a single blanket "charitable organization real property" clause — a general-purpose charitable nonprofit's owned real estate that is neither a house of worship nor an educational building does not clearly fall under any exemption category located in §44-3-3. | sales_tax: blanket_exemption: false; exemption_available_via_certificate: true; application_forms: EXO-APP (new organizations); EXO-SUE (renewal); certificate_validity_years: 4; certificate_validity_note: certificates issued after July 1, 2017 are valid four years; certificates issued on or before that date expired June 30, 2021 | property_tax: exempt: true; structure: enumerated by category, not a single blanket charitable-organization clause; religious_worship_buildings_exempt_acres: 5; educational_institution_buildings_exempt_acres: 1; intangible_personal_property_for_religious_or_charitable_purpose_exempt: true; general_charitable_real_property_clause_found: false | none | Yes |
| South Carolinachecked 2026-09-18 | separate_application | SC does NOT categorically exempt 501(c)(3) organizations from state income tax: Section 12-6-540 taxes their unrelated business income at 5%, and the narrow Section 12-6-550 exemption list omits ordinary public charities. Sales tax exemption under 12-36-2120(41) covers SALES BY qualifying organizations for exempt purposes, not purchases FOR the organization's own use. Property tax exemption is available under 12-37-220(B)(16)(a) for property used for the org's meetings/business, non-inuring. | sales_use_tax: 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 organization purchases for its own use/consumption; those remain fully taxable. | property_tax: 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 types. | none | Yes |
| South Dakotachecked 2026-09-13 | none | none | sales_tax: blanket_501c3_exemption: false; 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, distressed, or underprivileged, maintains a physical location in South Dakota, and holds IRS 501(c)(3) recognition qualifies; the agency must obtain a DOR permit (permit number contains the letters "RA") and present an exemption certificate to purchase exempt; other_named_exempt_categories: governments (incl. SD public schools) and Indian tribes; non-profit accredited private educational institutions (must be separately registered with DOR); non-profit charitable hospitals licensed by the Dept of Health; membership organizations (e.g. YMCA/YWCA/Boy Scouts/civic clubs) -- exempt only on service/membership-fee receipts, NOT on their own purchases or their sales of tangible personal property; municipal or volunteer fire and volunteer ambulance departments -- exempt on purchases titled to the department; churches_exempt: false; relief_agency_permit_renewal: The exempt status of a relief agency must be renewed every five years by filing a new application and submitting required documentation.; civic_nonprofit_associations_partial_exemption: certain gross receipts from sales of tangible personal property by civic and nonprofit associations are exempt (e.g. tickets/admissions to state, county, district, and local fair grounds/grandstand attractions) -- a narrow, enumerated carve-out, not a general exemption on their sales | property_tax: exempt: conditional, by a 5-part statutory test; citation: SDCL 10-4-9.1 (property owned by a public charity and used for charitable purposes); five_part_test: majority of revenue from donations, public funds, membership fees, or program fees generated solely to cover operating expenses; lessens a governmental burden by providing services people would otherwise obtain from government; offers its services to people regardless of ability to pay; is nonprofit and IRS 501(c)(3)-recognized; no assets may be available to any private interest; 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) | none | Yes |
| Tennesseechecked 2026-09-14 | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) | Unverified (no primary source yet) |
| Texaschecked 2026-09-11 | separate_application | Franchise §171.063 / Sales AP-204 / Property §11.18 | Franchise §171.063 / Sales AP-204 / Property §11.18 | Franchise §171.063 / Sales AP-204 / Property §11.18 | none | Yes |
| Utahchecked 2026-09-18 | separate_application | DISTINCTIVE SPLIT (parallel in spirit to other states' BPT/BET-style divides, drawn here along entity-class breadth): Utah's SALES-tax exemption (Form TC-160) is scoped narrowly to 501(c)(3) and 501(c)(19) organizations only, while its corporate FRANCHISE/INCOME-tax exemption (Form TC-161, tied to Utah Code section 59-7-102) covers any IRC 501(c) organization -- a materially broader class. Both exemptions require an affirmative Tax Commission application (an IRS determination letter alone does not self-execute state exemption) and both forms carry an identical unrelated-business-income carve-out. Separately, PROPERTY owned by a nonprofit entity is exempt under 59-2-1101(3)(a)(iv) only when used EXCLUSIVELY for religious, charitable, or educational purposes, and only if the claimant owned the property as of January 1 of the exemption year. | sales_tax: exempt: true; conditional: true; 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); admin_rule: R865-19S-43; unrelated_business_income_carveout: true | property_tax: exempt: true; conditional: true; citation: Utah Code 59-2-1101(3)(a)(iv); requires_exclusive_use: true; qualifying_uses: religious; charitable; educational; ownership_timing_rule: claimant must own the property as of January 1 of the year the exemption is claimed (59-2-1101(2)(a)) | none | Yes |
| Vermontchecked 2026-09-14 | corporate_income_tax: generally_exempt_if_irs_tax_exempt: true; vermont_return_required_if_irs_exempt: false; unrelated_business_income_exception: true; ubi_threshold_gross_receipts_cents: 100000 | Most IRS tax-exempt nonprofits do not file/pay Vermont corporate income tax, except for unrelated business income over the stated Vermont threshold. Vermont's sales/use purchase exemption is normally limited to federally designated 501(c)(3) organizations using Form S-3 after registering for a Vermont Business Tax Account. Property used primarily for public, pious, or charitable use may be exempt under 32 V.S.A. § 3802(4). | sales_and_use_tax: purchase_exemption_normally_limited_to_501c3: true; business_tax_account_required_before_using_exemption: true; certificate: Form S-3; non_501c3_general_rule: tax-exempt nonprofits other than 501(c)(3) are subject to Vermont sales and use tax unless specifically exempted; 501c19_flag_exception: true | property_tax: public_pious_or_charitable_use_exemption: true; statute: 32 V.S.A. § 3802(4); local_lister_initial_determination: true; not_for_profit_condition: true | none | Yes |
| Virginiachecked 2026-09-14 | corporate_income_tax: 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. | Virginia does not treat federal exemption as automatic for sales/use tax; nonprofits apply to Virginia Tax and meet § 58.1-609.11 criteria. Corporate income exemption follows § 58.1-401 for qualifying federally exempt nonprofit corporations, and property exemption is handled by constitutional/statutory classification or designation. | Virginia does not treat federal exemption as automatic for sales/use tax; nonprofits apply to Virginia Tax and meet § 58.1-609.11 criteria. Corporate income exemption follows § 58.1-401 for qualifying federally exempt nonprofit corporations, and property exemption is handled by constitutional/statutory classification or designation. | property_tax: 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. | none | Yes |
| Washingtonchecked 2026-09-14 | blanket_state_tax_exemption_for_nonprofits: false | Washington does not provide a blanket state tax exemption for nonprofits. DOR states nonprofits are generally taxed like for-profit organizations, with specific B&O, sales/use, fundraising, donation, and property-tax exemption rules. | sales_and_use_tax: 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. | property_tax_exemption_program: true | none | Yes |
| West Virginiachecked 2026-09-18 | automatic_on_irs_letter | none | 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. | 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. | none | Yes |
| Wisconsinchecked 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. | 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. | 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. | 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. | none | Yes |
| Wyomingchecked 2026-09-11 | none | none | sales_use_tax: 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_tax: 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)). | none | Yes |
| District of Columbiachecked 2026-09-14 | separate_application | application_form: FR-164; application_method: MyTax.DC.Gov | 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 separately for real-property tax exemption. | real_property_tax_exemption_application_available: true | none | Yes |
Field definitions
- Income Franchise Exemption Mechanism
- How state income/franchise tax exemption is obtained once the IRS 501(c)(3) letter issues.
- Income Franchise Exemption Form And Fee
- The state form (if any) and fee for the separate-application mechanism; typed unknown where the mechanism is automatic and no form exists.
- Sales Tax Exemption Mechanism
- How sales-tax exemption is obtained and maintained for a 501(c)(3) in this state.
- Property Tax Note
- Property-tax exemption note at the state grain; typed unknown is allowed here per SPEC since property-tax administration is frequently county-grain and out of this matrix's declared grain.
- Effective Date
- Effective date of the exemption mechanism described, where the mechanism was recently enacted or amended (SKILL.md Delta 2).
- In Force
- Whether the described mechanism is in force TODAY, not merely enacted -- a `yes` legal-status value can be enacted-but-not-yet-effective (SKILL.md Delta 2); this field disambiguates.
Field definitions are listed below the table. Hover a cell for its source note. Typed unknowns (e.g., “Portal not observable”) are methodological limits, not data gaps.
Research scope
This matrix covers state-level tax exemption after or alongside federal recognition. It separates income or franchise tax, sales or comparable transaction tax, property tax, and maintenance rules because states administer those families through different agencies and forms.
Sources
Per-row primary-source citations will live in the matrix companion file when the table is attached. The full source taxonomy lives at /about/source-registry/, and the research method 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 separately. A nonprofit can be exempt from income or franchise tax while still needing a sales-tax certificate or a property-tax exemption application.
Does this matrix cover local property-tax filing?
Only at the state-level reference grain. County or assessor-specific application mechanics are not converted into a state-level fact unless the state source itself states the rule.