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Nonprofit Income and Privilege Tax Exemption Renewal
Exemptions from corporate income and privilege taxes are not always permanent. Depending
on the state, nonprofit organizations may be required to file an application to renew their exempt status.
Exemption renewal requirements vary greatly by state. In four states (Arizona, California, Indiana, and
Maryland) organizations must submit a renewal application, usually on an annual basis. Maryland
exemptions, however, expire every five years.
Other states do not require a renewal application, but nonprofits must update organizational information
when changes occur and submit documentation upon request.
Keeping tax exemptions active is an important part of nonprofit compliance. By retaining exemption, your
organization can focus efforts on fundraising and meeting organizational goals.
The chart below outlines the state-level process for renewing corporate income tax exemption.
To renew exemption from state income and privilege tax:
Not required
There is no exemption renewal filing for corporate income tax in Delaware, but exempt organizations need to file a report for franchise tax every year.
More information: Delaware Department of Finance - Division of Revenue
To renew exemption from state income and privilege tax:
Not required
There is no renewal requirement for Georgia corporate income tax exemption, however, nonprofits must present their determination letter and other formation documents upon request.
To renew exemption from state income and privilege tax:
Not required
There is no renewal application for New York tax exemptions, however, businesses may be required to update address and officer information when changes occur.
More information: New York State Department of Taxation and Finance
To renew exemption from state income and privilege tax:
Not required
There is no renewal application for North Dakota tax exemptions, however, businesses may be required to update address and officer information when changes occur.
More information: North Dakota Office of State Tax Commissioner
To renew exemption from state income and privilege tax:
Not required
There is no renewal application for Oklahoma tax exemptions, however, businesses may be required to update address and officer information when changes occur.
To renew exemption from state income and privilege tax:
Not required
There is no renewal application for Oregon tax exemptions, however, businesses may be required to update address and officer information when changes occur.
To renew exemption from state income and privilege tax:
Not required
There is no renewal application for Utah tax exemptions, however, businesses are required to update address and officer information when changes occur.
To renew exemption from state income and privilege tax:
Not required
In Washington, nonprofit organizations are generally taxed like any other business. They must pay business and occupation (B&O) tax on gross revenues generated from regular business activities they conduct. They must pay sales tax on all goods and retail services they purchase as consumers, such as supplies, lodging, equipment, and construction services. In addition, nonprofit organizations must collect and remit retail sales tax on their sales of goods and retail services.
More information: Washington Department of Revenue
To renew exemption from state income and privilege tax:
Not required
Wyoming does not levy a corporate income tax.
Filing Fees
Filing fees depend on your individual situation. We do our best to calculate your filing fees
upfront and collect those fees today so we can get started. Your specialist will determine your
exact filing fees and invoice additional fees if required.
