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.

Alabama

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Alabama corporate income tax exemption.

More information: Alabama Department of Revenue

Alaska

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Alaska corporate income tax exemption.

More information: Alaska Department of Revenue

Arizona

Our Resources:

More info

To renew exemption from state income and privilege tax:

Agency:Arizona Department of Revenue
Form:

Form 99: Exempt Organization Annual Information Return

Due:

Annually by the 15th day of the 5th month after your fiscal year end.

Notes:

Some organizations will need to file an information return every year.

Arkansas

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



Exemptions do not need to be renewed in Arkansas.

More information: Arkansas Department of Finance and Administration

California

Our Resources:

More info

To renew exemption from state income and privilege tax:

Agency:California Franchise Tax Board
Form:

Form 199: Exempt Organization Annual Information Return

Agency fee:

$10

Due:

Annually within 4.5 months of your fiscal year end.

Notes:

Most exempt organizations need to file an information return every year. Certain organizations are exempt from this filing requirement.

Colorado

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Colorado corporate income tax exemption.

More information: Colorado Department of Revenue

Connecticut

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Connecticut corporate income tax exemption.

More information: Connecticut Department of Revenue Services

Delaware

Our Resources:

More info

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

District of Columbia

Our Resources:

More info

To renew exemption from state income and privilege tax:

Agency:District of Columbia Office of Tax and Revenue
Filing method:

Online

Agency fee:

$0

Due:

Franchise tax exemptions need to be renewed every 5 years.

Florida

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Florida corporate income tax exemption.

More information: Florida Department of Revenue

Georgia

Our Resources:

More info

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.

More information: Georgia Department of Revenue

Hawaii

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Hawaii corporate income tax exemption.

More information: Hawaii Department of Taxation

Idaho

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Idaho corporate income tax exemption.

More information: Idaho State Tax Commission

Illinois

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Illinois corporate income tax exemption.

More information: Illinois Department of Revenue

Indiana

Our Resources:

More info

To renew exemption from state income and privilege tax:

Agency:Indiana Department of Revenue
Form:

Form NP-20: Indiana Nonprofit Organization Annual Report

Agency fee:

$0

Due:

Annually by the 15th day of the 5th month of your fiscal year end.

Iowa

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Iowa corporate income tax exemption.

More information: Iowa Department of Revenue

Kansas

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Kansas corporate income tax exemption.

More information: Kansas Department of Revenue

Kentucky

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Kentucky corporate income tax exemption.

More information: Kentucky Department of Revenue

Louisiana

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Louisiana corporate income tax exemption.

More information: Louisiana Department of Revenue

Maine

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Maine corporate income tax exemption.

More information: Maine Revenue Services

Maryland

Our Resources:

More info

To renew exemption from state income and privilege tax:

Agency:Comptroller of Maryland
Form:

Combined Registration Application

Due:

Every 5 years.

Massachusetts

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Massachusetts corporate income tax exemption.

More information: Massachusetts Department of Revenue

Michigan

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Michigan corporate income tax exemption.

More information: Michigan Department of Treasury

Minnesota

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Minnesota corporate income tax exemption.

More information: Minnesota Department of Revenue

Mississippi

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Mississippi corporate income tax exemption.

More information: Mississippi Department of Revenue

Missouri

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Missouri corporate income tax exemption.

More information: Missouri Department of Revenue

Montana

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Montana corporate income tax exemption.

More information: Montana Department of Revenue

Nebraska

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Nebraska corporate income tax exemption.

More information: Nebraska Department of Revenue

Nevada

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Nevada corporate income tax exemption.

More information: Nevada Department of Taxation

New Hampshire

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for New Hampshire corporate income tax exemption.

More information: New Hampshire Department of Revenue Administration

New Jersey

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for New Jersey corporate income tax exemption.

More information: New Jersey Department of the Treasury

New Mexico

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for New Mexico corporate income tax exemption.

More information: New Mexico Taxation and Revenue Department

New York

Our Resources:

More info

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

North Carolina

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for North Carolina corporate income tax exemption.

More information: North Carolina Department of Revenue

North Dakota

Our Resources:

More info

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

Ohio

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



Nonprofits are generally not subject to corporate franchise tax or commercial activity tax.

More information: Ohio Department of Taxation

Oklahoma

Our Resources:

More info

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.

More information: Oklahoma Tax Commission

Oregon

Our Resources:

More info

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.

More information: Oregon Department of Revenue

Pennsylvania

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



Nonprofits are generally not subject to corporate net income taxes.

More information: Pennsylvania Department of Revenue

Rhode Island

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Rhode Island corporate income tax exemption.

More information: Rhode Island Department of Revenue - Division of Taxation

South Carolina

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for South Carolina corporate income tax exemption.

More information: South Carolina Department of Revenue

South Dakota

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



South Dakota does not currently have a state level corporate income tax.

Tennessee

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



Nonprofits are generally not subject to business, franchise, and professional privilege taxes.

More information: Tennessee Department of Revenue

Texas

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Texas tax exemption.

More information: Texas Comptroller

Utah

Our Resources:

More info

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.

More information: Utah State Tax Commission

Vermont

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Vermont tax exemption.

More information: Vermont Department of Taxes

Virginia

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Virginia tax exemption.

More information: Virginia Department of Taxation

Washington

Our Resources:

More info

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

West Virginia

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for West Virginia tax exemption.

More information: West Virginia State Tax Department

Wisconsin

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



There is no renewal requirement for Wisconsin corporate income tax exemption.

More information: Wisconsin Department of Revenue

Wyoming

Our Resources:

More info

To renew exemption from state income and privilege tax:

Not required



Wyoming does not levy a corporate income tax.

© 2012 - 2019 Harbor Compliance. All rights reserved. Harbor Compliance is not an accounting or law firm and does not provide tax, financial, or legal advice.