With your IRS Determination Letter in hand, make sure you familiarize yourself with
your state’s
requirements for recognizing your nonprofit’s tax-exempt status. This is an area
where requirements
vary state-by-state. Many states issue their own tax-exempt certificate that can be
used for sales
and use tax purposes, but it may require application and periodic renewal.
To file to obtain exemption from state income tax:
Not required
Upon obtaining your IRS Determination Letter, your organization is automatically exempt from North Dakota corporate income tax. No application or notification is necessary.
More information: North Dakota Office of State Tax Commissioner
To file to obtain exemption from state sales tax:
Not required
Most North Dakota nonprofits are not able to become exempt from sales tax. Certain organizations, such as hospitals and schools are automatically exempt.