The Model Nonprofit Corporation Act (MNPCA) was approved by the Business Law Section of the American Bar Association in 1964 and has since been revised three times, most recently with the fourth edition, which was approved in 2021 and published in 2022. 37 out of the 50 states have adopted a version of the MNPCA. The Revised Model Act (RMNPCA) has been adopted, in whole or in part, in Arkansas, Indiana, Mississippi, Montana, North Carolina, South Carolina, Tennessee, Washington, and Wyoming. Other states have not explicitly adopted either version of the model act but may borrow provisions from the model legislation.
Another source of law governing nonprofit entities appears in the form of the Uniform Unincorporated Nonprofit Association Act (UUNAA), which was approved by the National Conference of Commissioners on Uniform State Laws in 1996. The UUNAA governs all unincorporated nonprofit associations that are formed or operate in a state that adopts the act. Alabama, Colorado, Delaware, Hawaii, Idaho, Indiana, Louisiana, North Carolina, Ohio, Texas, West Virginia, and Wyoming, have enacted a prior version of the UUNAA while Arkansas, Iowa, Kentucky, Nevada, Pennsylvania, and Washington D.C. have enacted the Revised UUNAA.
As far as the states that have not adopted the MNCA or the UUNAA, they follow for-profit business law for the state for Unincorporated Nonprofit Associations.
| State | Incorporated | Unincorporated | Religious/Church Exemption | Income tax exemption | independentsector.org State Profile |
|---|---|---|---|---|---|
| Alabama | 1952 Model Nonprofit Corporation Act “MNPCA” | Uniform Unincorporated Nonprofit Association Act under Ala. Code § 10A-17-1.01 et seq. | Religious organizations are exempt from registering in order to solicit contributions in or from the state. Ala. Code § 13A-9-71. | NOT REQUIRED Exempt upon obtaining Determination Letter from the IRS | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateAlabama2016.pdf |
| Alaska | 1988 Revised Model Nonprofit Corporation Act “RMNPCA” | No relevant statute found | Religious organizations are exempt from certain registrations in order to engage in charitable solicitation. Alaska Stat. Ann. § 45.68.120 | NOT REQUIRED Exempt upon obtaining Determination Letter from the IRS | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateAlaska2016.pdf |
| Arizona | 1988 RMNPCA | Nonprofit unincorporated associations are treated as 'entities' under Ariz. Rev. Stat. Ann. § 10-3140 | Churches are not automatically exempt from property taxes. Churches must make an affidavit as to eligibility before the county assessor when first claiming the exemption. Ariz. Rev. Stat. Ann. § 42- 11109 and 11152. For income tax exemption, see Ariz. Rev. Stat. Ann. § 43-1201. | NOT REQUIRED Exempt upon obtaining Determination Letter from the IRS | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateArizona2016.pdf |
| Arkansas | 1988 RMNPCA | Nonprofit unincorporated associations are treated as 'entities' under Ark. Code Ann. § 4-33-140 | For property tax exemption, see Ark. Const. art. XVI, § 5; Ark. Code Ann. § 26-3-206 and 301. For income tax exemption, see Ark. Code Ann. § 26-51-206 and 303. | Agency: Arkansas Department of Finance and Administration Agency Fee: $0 Notes: Apply by submitting a copy of the IRS Determination Letter, the first two pages of IRS Form 1023, and a statement declaring exemption under ACA 26-51-303 or ACA 26-51-309. Organizations without an IRS Determination Letter should submit Form AR1023CT, a copy of the articles of incorporation, and a copy of the bylaws. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateArkansas2016.pdf |
| California | State-specific nonprofit corporations act, with separate provisions for public benefit, mutual benefit & religious corporations; model for 1988 RMNPCA | Nonprofit Associations. Cal. Corp. Code §§ 18605-18640 | California Constitution Article XIII, Section 4(b) provides the California Legislature with the authority to exempt property used exclusively for religious, hospital, or charitable purposes. Churches must apply for and receive an exempt determination or acknowledgement letter from the California Franchise Tax Board. Cal. Rev. and Tax'n Code § 23701d. Additionally, California religious organizations are exempt, upon application, from sales and use taxes and property tax. See Publications 18 and 48. | Agency: California Franchise Tax Board Agency Fee: $25 ($0 for exemption request) Notes: Use form FTB-3500a if you have received an IRS Determination Letter and form FTB-3500 if you have not. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateCalifornia2016.pdf |
| Colorado | 1988 RMNPCA | Uniform Unincorporated Nonprofit Association Act under CO Code § 7-30 | No relevant exemptions found | NOT REQUIRED Exempt upon obtaining Determination Letter from the IRS | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateColorado2016.pdf |
| Connecticut | 1988 RMNPCA | No relevant statute found | Religious societies and corporations must file a certificate with the Secretary of the State. Conn. Gen. Stat. Ann. § 33-264b. | Agency: Connecticut Department of Revenue Services Notes: Exemption from Connecticut income tax is obtained by submitting a copy of your IRS Determination Letter when submitting Form REG-1. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateConnecticut2016.pdf |
| District of Columbia (Washington DC) | 2008 MNPCA 3rd Edition | Revised Uniform Unincorporated Nonprofit Association Act of 2010, D.C. Code § 29-1101. | Religious organizations that have been granted exemption from taxation under § 501 of the Internal Revenue Code are exempt from registration requirements for solicitations. D.C. Code § 44-1703(b). | NOT REQUIRED Any corporation granted an exemption by the IRS as a non-profit organization under Section 501(c) is exempt from Delaware Corporate Income Tax. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateDistrictofColumbia2016.pdf |
| Delaware | State-specific general corporation act, limited non-stock provisions | Uniform Unincorporated Nonprofit Association Act under Del. Code Ann. Tit. 6, §§ 1901-1916. | No relevant exemptions found | Agency: District of Columbia Office of Tax and Revenue Filing Method: Online Agency Fee: $0 Notes: Foreign organizations must have an office or physical location in DC to be eligible. A certificate of authority is also required of foreign organizations. Paper exemption applications are available upon request. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateDelaware2016.pdf |
| Florida | 1990 Not-for-Profit Corporation Act based on 1989 Fla. Business Corporation Act, based on 1984 Revised Model Bus. Corp. Law, parallel to 1988 RMNPCA | No relevant statute found | Religious institutions are not exempt from annual applications for tax exemption. Fla. Stat. Ann. § 196.011. | Not-for-profit corporations are subject to corporate income tax. However, a not-for-profit corporation that is exempt from federal taxation under Internal Revenue Code section 501(c)(3) is only required to file a Florida corporate income tax return (Form F-1120) if it has unrelated business income or it files federal Forms 990-C or 990-T with the Internal Revenue Service. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateFlorida2016.pdf |
| Georgia | 1988 RMNPCA | Unincorporated associations are treated as 'entities' under Ga. Code Ann. § 14-3-101. | No relevant exemptions found | NOT REQUIRED Entities that are exempt from federal income tax under Section 501(c), (d) or (e) are exempt from state income tax. Ga. Code Ann. § 48-7-25. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateGeorgia2016.pdf |
| Hawaii | 1988 RMNPCA | Uniform Unincorporated Nonprofit Association Act under § 429 | Religious organizations are exempt from certain registrations and financial disclosures in order to engage in charitable solicitation. Haw. Rev. Stat. § 467B-11.5. | NOT REQUIRED Your IRS determination letter granting exemption from federal income taxes, also exempts your organization from Hawaii income taxes. Organizations that are not required to file an application for recognition of exemption with the IRS are exempt from Hawaii income taxes. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateHawaii2016.pdf |
| Idaho | 1988 RMNPCA | Uniform Unincorporated Nonprofit Association Act under Idaho Code Title 30, Chapter 27. | No relevant exemptions found | NOT REQUIRED If the IRS grants the exempt status, your organization will also be exempt from Idaho income tax, except for tax due on unrelated business income. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateIdaho2016.pdf |
| Illinois | 1986 Not-for-Profit Corporation Act, based on 1983 Ill. Bus. Corp. Law, based on draft of 1984 Revised Model Bus. Corp. Law, parallel to 1988 RMNPCA | Illinois has no statutes governing unincorporated associations, however they are judicially recognized. See Perkaus v. Chicago Catholic High School Athletic League, 140 Ill.App.3d 127 (1986). | Illinois Constitution Article IX, Section 6 provides that "®he General Assembly by law may exempt from taxation only...property used exclusively for...religious, cemetery and charitable purposes." Religious organizations are not automatically exempt; a religious organization must contact the Office of the Illinois Attorney General’s Charitable Trust Bureau to register as required under the Illinois Charitable Organization Laws prior to any solicitation or holding of charitable assets. Further, exemption from sales tax is obtained by application to the Illinois Department of Revenue, Sales Tax Exemption Section. | NOT REQUIRED If your corporation receives a federal tax exemption, it is exempt from Illinois income tax. No reports need to be filed and no tax is due. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateIllinois2016.pdf |
| Indiana | 1988 RMNPCA | Unincorporated associations are defined as 'entities' under Ind. Code Ann. § 23-17-2-12 | The code provides for certain types of religious property that is exempt from taxation. To obtain exemption for parsonages, the religious organization must provide the county assessor with an affidavit. Ind. Code Ann. § 6-1.1-10-21. For certain property owned/used by religious organizations, the state does not require the religious organization to file an exemption application. Ind. Code Ann. § 6-1.1-11-4. | Agency: Indiana Department of Revenue Agency Fee: $0 Notes: Attach your IRS Determination Letter. This application is due within 120 days of incorporation. The department will return a Nonprofit Tax Registration Certificate and you can use Form ST-105: General Sales Tax Exemption Certificate to provide your exemption information to sellers. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateIndiana2016.pdf |
| Iowa | 1988 RMNPCA; updated with key provisions of the 2008 Model Nonprofit Corporation Act (3d ed.) “MNPCA3d” | Revised Uniform Unincorporated Nonprofit Association Act. IA ST T. XII, Subt. 3, Ch. 501B. | No relevant exemptions found | NOT REQUIRED Your nonprofit is automatically exempt from Iowa income tax when you receive IRS income tax exemption. An exempt entity does not have to file an Iowa corporation income tax return unless it has unrelated business income. Unrelated business income is taxable at the regular Iowa corporation income tax rates to the same extent it is taxable at the federal level. The exempt entity may also be subject to the Iowa alternative minimum tax. To report unrelated business income, file Iowa form 1120. Complete form IA 4626 if subject to the alternative minimum tax. Iowa estimated tax payments must be made if an income tax liability of $1,000 or more is anticipated. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateIowa2016.pdf |
| Kansas | General incorporation act, follows Delaware, limited non-stock provisions | No relevant statute found | K.S.A. § 17-1701 et seq. governs religious charitable organizations. | NOT REQUIRED Your nonprofit is automatically exempt from Kansas income tax when you receive IRS income tax exemption. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateKansas2016.pdf |
| Kentucky | 1952 MNPCA | Effective as of June 24, 2015, Kentucky adopted the Revised Uniform Unincorporated Nonprofit Association Act, Ky Rev. Stat. Ann. § 273A. Unincorporated associations are treated as 'entities' under Ky. Rev. Stat. Ann. § 273.161(13). | Religious organizations do not need to report regarding charitable contributions relating to disasters. Ky. Rev. Stat. Ann. § 273.470. | NOT REQUIRED Your nonprofit is automatically exempt from Kentucky corporate income tax when you receive IRS income tax exemption. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateKentucky2016.pdf |
| Louisiana | 1968 state-specific Nonprofit Corporation Act, based on 1968 La. Business Corporation Law | Uniform Unincorporated Nonprofit Association Act under Louisiana Rev. Stat. § 12:501 | Religious institutions are not required to register with regards to charitable solicitations. LA Admin. Code section 515(c). | Agency: Louisiana Department of Revenue Original Ink: Not required Notarize: Not required Notes: To obtain exemption from Louisiana corporate income tax, simply submit your IRS Determination Letter to the Louisiana Department of Revenue. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateLouisiana2016.pdf |
| Maine | 1988 RMNPCA | No relevant statute found | Chapter 93 governs religious societies in the state. ME ST T. 13, Pt. 2, Ch. 93, Refs & Annos. Religious, charitable, educational and benevolent organizations do not file annual reports with the Secretary of State. Me. Rev. Stat. tit. 13-C, § 1621. | NOT REQUIRED Upon obtaining your IRS Determination Letter, your organization is automatically exempt from Maine corporate income tax. No application or notification is necessary. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateMaine2016.pdf |
| Maryland | State-specific general corp. act, w/ short insert of provisions from 1952 MNPCA | Unincorporated organizations may not hold themselves out as incorporated. Md. Code Ann. Corps. & Ass'ns. § 1-404. | Title 5, Subtitle 3 of Corporations and Associations specifically governs religious corporations. Religious organizations must file articles of incorporation. Md. Code Ann. Corps. & Ass'ns. §5-304, 312. | Agency: Comptroller of Maryland Agency Fee: $0 Notes: Submit: Request for exemption from Maryland income tax, an explanation of the nature, purpose, and scope of your organization, IRS tax determination letter, by-laws, and latest financial statement of your organization. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateMaryland2016.pdf |
| Massachusetts | 1971 state-specific act for “corporations for charitable and certain other purposes” w/ some provisions adopted by reference from former state business corporation act | No relevant statute found | Religious organizations are subject to the same requirements as all other nonprofit corporations under the Nonprofit Corporation Act. Mich. Comp. Laws Ann. § 450.2123. Mich. Comp. Laws Ann. Ch. 458 | Agency: Massachusetts Department of Revenue Agency Fee: $0 Notes: Submit: Registration (if not already registered), a copy of the IRS Determination Letter of Exemption granting the corporation Section 501 (c) status, a copy of the Articles of Organization filed with the Secretary of State's Office, and a copy of the IRS documentation of Employer Federal Identification Number if it is not stated on the IRS Section 501 (c) Determination Letter. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateMassachusetts2016.pdf |
| Michigan | 1982 state-specific nonprofit corporation act, based on 1972 Michigan Business Corporation Act | Nonprofit Unincorporated Associations are governed by the Consumer Cooperative Act, Mich. Comp. Laws Ann. § 450.3100 et seq. | Religious organizations are subject to the same requirements as all other nonprofit corporations under the Nonprofit Corporation Act. Mich. Comp. Laws Ann. § 450.2123. Mich. Comp. Laws Ann. Ch. 458 governs ecclesiastical societies. | NOT REQUIRED Nonprofits are exempt from Michigan's 6% Michigan Corporate Income Tax (CIT). No filing is needed. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateMichigan2016.pdf |
| Minnesota | 1988 RMNPCA | No relevant statute found | For churches and houses of worship, and property solely used for educational purposes by academies, colleges, universities, or seminaries of learning, no exemption statement is required regarding property taxes after the statement filed for the assessment year in which the exemption began. Minn. Stat. Ann. § 272.025. Churches and houses of worship are exempt from solicitation reporting and annual reports. § 309.515(b). | NOT REQUIRED Upon obtaining your IRS Determination Letter, your organization is automatically exempt from Minnesota corporate income taxes. No application or notification is necessary. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateMinnesota2016.pdf |
| Mississippi | 1988 RMNPCA | Unincorporated associations are treated as 'entities' under Miss. Code Ann. § 79-11-127. | Religious societies must make annual filings. Miss. Code Ann. § 79-11- 47. | Agency: Mississippi Department of Revenue Notes: Certain nonprofit corporations qualify for tax-exempt status under Mississippi law. To apply for exemption from Corporate and Franchise taxes, submit your IRS determination letter to the Mississippi Department of Revenue. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateMississippi2016.pdf |
| Missouri | 1988 RMNPCA | Unincorporated associations are defined as 'entities' under Mo. Ann. Stat. § 355.066. | No relevant exemptions found | NOT REQUIRED Missouri nonprofits that file IRS Form 990 are exempt from Missouri corporation income tax. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateMissouri2016.pdf |
| Montana | 1988 RMNPCA | Unincorporated associations are defined as 'entities' under Mont. Code Ann. § 35-2-114(16). | Religious organizations must make annual filings. Mont. Code Ann. § 35-3-209. | Agency: Montana Department of Revenue Agency Fee: $0 Notes: Montana nonprofits may apply for exemption from Montana's Corporation License Tax (6.75%) after receiving their IRS Determination Letter. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateMontana2016.pdf |
| Nebraska | 1988 RMNPCA | Unincorporated associations are treated as 'entities' under Neb. Rev. Stat. § 21-1914 | All nonprofits must file the biennial reports. Neb. Rev. Stat. § 21- 19,172 | NOT REQUIRED If you have 501(c) exemption, you are automatically exempt from Nebraska income tax. If you have unrelated business income you need to file Nebraska corporate income taxes. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateNebraska2016.pdf |
| Nevada | 1991 state-specific nonprofit corporation act, based on 1991 “private corporation” act | Revised UUNAA under Nev. Title 7, Chapter 81, § 81.700 et seq., the Unincorporated Nonprofit Associations (Uniform Act) governs unincorporated nonprofit institutions. | Religious institutions must file for tax exemptions. Nev. Rev. Stat. Ann. §§ 374.353; 372.348. | Agency: Nevada Department of Taxation Agency Fee: $0 Notes: The State of Nevada does not levy a state personal, business or corporate income tax, but does levy a privilege tax. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateNevada2016.pdf |
| New Hampshire | State-specific “voluntary corporations” act, parts date to 1846 | Unincorporated societies or lodges of fraternal organizations shall be corporations so far as may be necessary to take, hold, manage and use any gift or grant made to them as such and any gifts or grants heretofore made. N.H. Rev. Stat. Ann. § 292:12. If a donation, grant or gift be made to any unincorporated association, society, foundation or similar organization, it shall be a corporation so far as may be necessary to take, hold, manage, use and convey any such donation, gift or grant made to it. N.H. Rev. Stat. Ann. § 292:14. | Unincorporated societies or lodges of fraternal organizations shall be corporations so far as may be necessary to take, hold, manage and use any gift or grant made to them as such and any gifts or grants heretofore made. N.H. Rev. Stat. Ann. § 292:12. If a donation, grant or gift be made to any unincorporated association, society, foundation or similar organization, it shall be a corporation so far as may be necessary to take, hold, manage, use and convey any such donation, gift or grant made to it. N.H. Rev. Stat. Ann. § 292:14. | NOT REQUIRED If the IRS Determination Letter grants 501(c) recognition, then your organization is also exempt from New Hampshire corporate income tax (the "New Hampshire Business Profits Tax"). | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateNewHampshire2016.pdf |
| New Jersey | 1952 MNPCA | No state-specific rule. According to the Nonprofit Law Revision Committee's notes attached to the statute, The New Jersey Nonprofit Corporation Act does not apply to unincorporated associations. | Every non-profit corporation must file an annual report with the Secretary of State. N.J. Stat. Ann. § 15A:4-5. | NOT REQUIRED If a nonprofit organization is incorporated and operating as a nonprofit corporation, it is exempt from the New Jersey Corporation Business Tax. You may request a letter from the Division of Taxation confirming exemption from corporation business tax. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateNewJersey2016.pdf |
| New Mexico | 1952 MNPCA | N.M. Stat. Ann. Chapter 53, Title 10 (but not specific to nonprofit corporations). | Religious organizations are exempt from the Charitable Solicitations Act. N.M. Stat. Ann. § 57-22-4. | NOT REQUIRED Upon obtaining your IRS Determination Letter, your organization is exempt from New Mexico corporate income tax and franchise tax. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateNewMexico2016.pdf |
| New York | 1969 state-specific Not-for-Profit Corporation Law, based on 1961 N.Y. Business Corporation Law | No specific statute governing nonprofit unincorporated associations, however unincorporated associations are recognized generally. "An unincorporated association is an organization composed of a body of persons united without a charter for the prosecution of some common enterprise. It is not a legal entity separate from the persons who compose it." Meinhart v. Contresta, 194 N.Y.S. 593, 594 (Sup. Ct. 1922). | New York Constitution Article XVI, Section 1 exempts from taxation real or personal property used exclusively for religious, educational or charitable purposes. Churches are not automatically exempt, and must apply for exemption from New York sales tax with Form ST119.2. See N.Y. Tax. Law § 1116(a)(4); New York State Department of Taxation and Finance Publication 843. Certain nonprofit and religious corporations are exempt from the New York State corporation franchise tax imposed by Tax Law Article 9-A. See New York Tax Law Article 9‑A regulations, section 1‑3.4(b)(6). | Agency: New York State Department of Taxation and Finance Agency Fee: $0 Notes: Certain not-for-profit and religious corporations are exempt from the New York State corporation franchise tax. You must file Form CT-247 to apply for exemption. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateNewYork2016.pdf |
| North Carolina | 1988 RMNPCA | Uniform Unincorporated Nonprofit Association Act under t. N.C. Gen. Stat. Ann. Chapter 59B. | No relevant exemptions found | Agency: North Carolina Department of Revenue Agency Fee: $0 Notes: Send your Articles of Incorporation, Bylaws, and other organizational documents along with your IRS Determination letter to the Department of Revenue. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateNorthCarolina2016.pdf |
| North Dakota | 1952 MNPCA | No relevant statute found | Religious organizations exempt from certain Internal Revenue Code filings are exempt from filings in order to engage in charitable solicitation. N.D. Cent. Code Ann. § 50-22-01. | 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. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateNorthDakota2016.pdf |
| Ohio | 1952 MNPCA, loosely | Revised Uniform Unincorporated Nonprofit Association Act, Title XVII, Ch. 1745. Unincorporated associations are defined as 'entities' under Ohio Rev. Code Ann. § 1702.01. | Religious organizations do not have to file a registration statement in order to engage in charitable solicitation. Ohio Rev. Code Ann. § 1716.03 See chapter on Religious and Benevolent Organizations: OH ST Title XVII, Ch. 1715 | NOT REQUIRED Generally, nonprofit corporations are not subject to the Ohio commercial activity tax. Agricultural and consumer cooperatives are. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateOhio2016.pdf |
| Oklahoma | State-specific general corp. act, 1986, follows Delaware, limited nonprofit provisions | Unincorporated associations defined as "business entities" under Okla. Stat. Ann. Tit. 18 § 1090.4. | Religious organizations do not have to file a registration statement in order to engage in charitable solicitation. Okla. Stat. Ann. Tit. 18 § 552.3. | NOT REQUIRED Upon obtaining your IRS Determination Letter, your organization is automatically exempt from Oklahoma corporate income tax. No application or notification is necessary. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateOklahoma2016.pdf |
| Oregon | 1988 RMNPCA | Unincorporated associations are defined as 'entities' under Or. Rev. Stat. Ann. § 65.001(18). | Religious organizations that hold property for religious purposes are exempt from registration required for other charitable organizations. Or. Rev. Stat. Ann. § 128.640. Religious organizations do not appear to be exempt from filing a claim with the county assessor in order to claim a property tax exemption. Or. Rev. Stat. Ann. § 307.162. | NOT REQUIRED If you are an exempt organization under Internal Revenue Code (IRC) Sections 501(c) through (f), 501(j), 501(n), 521, or 529, you are exempt from Oregon Corporation taxes (ORS 317.080). You don't have to apply to the Oregon Department of Revenue. Two exceptions to this are nonprofit homes for the elderly and people's utility districts. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateOregon2016.pdf |
| Pennsylvania | 1988 state-specific Nonprofit Corporation Law, based on 1988 Pa. Business Corporation Law | Revised UUNAA under 15 Pa. C.S.A. § 9101 et seq. | Pennsylvania Constitution Article VIII, Section 2(a)(i) exempts from property taxation "places of religious worship." Pennsylvania religious organizations are not automatically exempt; a religious organization seeking exemption from Pennsylvania sales tax must apply to the Pennsylvania Department of Revenue. | NOT REQUIRED Upon obtaining your IRS Determination Letter, your organization is automatically exempt from Pennsylvania corporate income tax. No application or notification is necessary. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStatePennsylvania2016.pdf |
| Rhode Island | 1952 MNPCA w/ some additions | R.I. Gen. Laws Ann. § 7-6-3 sets forth the entities to which the Nonprofit Corporations Act applies | No relevant exemptions found | NOT REQUIRED When you receive your IRS Determination Letter granting federal income tax exemption (and file IRS Form 990 or 990EZ annually), you are automatically also granted exemption from Rhode Island corporate income tax. You need not apply or notify the Rhode Island Division of Taxation. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateRhodeIsland2016.pdf |
| South Carolina | 1988 RMNPCA | Unincorporated associations are treated as 'entities' under S.C. Code Ann. § 33-31-140. | A public benefit or religious corporation will not be automatically exempt from federal or state income tax. If income tax exemption is desired, the articles should limit the purpose and powers of the corporation and irrevocably dedicate its assets to tax exempt purposes as required by tax laws, especially regulations adopted under Internal Revenue Code Section 501(c)(3). S.C. Code Ann. § 33- 31-202. | NOT REQUIRED When you receive your IRS Determination Letter granting recognition of exemption, you are also exempt from South Carolina corporate income tax. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateSouthCarolina2016.pdf |
| South Dakota | 1952 MNPCA | Unincorporated associations are treated as 'entities' under S.D. Codified Laws 47 - 1A – 140 | In order to be exempt from property tax, if a structure is used exclusively for religious purposes or a cemetery is granted taxexempt status then it does not need to file the annual statement that must be filed on behalf of other properties exempt from property tax. However, if the use or ownership of the property changes, the owner must reapply for tax-exempt status. S.D. Codified Laws § 10-4- 19. | NOT REQUIRED South Dakota does not have a state or corporate income tax. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateSouthDakota2016.pdf |
| Tennessee | 1988 RMNPCA | Unincorporated associations are treated as 'entities' under Tenn. Code Ann. § 48-511-201(16). | Religious corporations are exempt from the following Sections: Tenn. Code Ann. § 48-56-202 (forbidding transfers of membership), § 48- 56-302 (forbidding termination of membership without cause), Tenn. Code Ann. § 48-58-110(d) (requiring notice of proceeding by public benefit corporation or its members against attorney general and reporter), Tenn. Code Ann. § 48-58-303 (forbidding loans to directors and officers), and Tenn. Code Ann. § 48-64-303 (permitting appointment of receiver or custodian under certain circumstances). | NOT REQUIRED Franchise and excise taxes are not applicable to nonprofit corporations as defined by law. The Application for Exemption - Franchise and Excise Taxes form is for other exemptions. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateTennessee2016.pdf |
| Texas | 1952 MNPCA; reorganized effective 2010, but most substantive provisions unchanged | Uniform Unincorporated Nonprofit Association Act under Tex. Bus. Org. Code Ann. Ch. 252. | Churches in Texas are not automatically exempt. Churches must apply to the Texas Comptroller to request exemption from Texas sales tax, hotel occupancy tax and franchise tax. See Texas Tax Code Sections 151.310, 156.102 and 171.058; Texas Comptroller’s Rules 3.322, 3.161, 3.541 and 3.583. Texas Constitution, Article 8, Section 2 exempts from property taxation "actual places of religious worship, also any property owned by a church or by a strictly religious society for the exclusive use as a dwelling place for the ministry of such church or religious society." Religious organizations may apply for a property tax determination letter from their local tax appraisal district pursuant to Texas Tax Code Section 11.20. | Texas state law permits 501(c)(3) exempt and various other types of organizations to be exempt from paying sales tax, hotel occupancy tax, and franchise tax. Agency Fee: $0 | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateTexas2016.pdf |
| Utah | 1988 RMNPCA | Unincorporated associations are treated as 'entities' under Utah Code § 16-6a-102. | Automatically exempt. Utah Code § 59-7-102. | Agency: Utah State Tax Commission Agency Fee: $0 | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateUtah2016.pdf |
| Vermont | 1988 RMNPCA | Unincorporated associations are treated as 'entities' under Vt. Stat. Ann. tit. 11B, § 1.40. | No relevant exemptions found | NOT REQUIRED Upon obtaining your IRS Determination Letter, your organization is automatically exempt from Vermont minimum corporate tax. No application or notification is necessary. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateVermont2016.pdf |
| Virginia | 1952 MNPCA | Unincorporated associations are treated as 'entities' under Va. Code Ann. 13.1-803 | No relevant exemptions found | NOT REQUIRED Upon obtaining your IRS Determination Letter, your organization is automatically exempt from Virginia corporation income tax. No application or notification is necessary. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateVirginia2016.pdf |
| Washington | 1952 MNPCA | No relevant statute found | All nonprofit organizations that conduct taxable business activities in Washington must register. | 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. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateWashington2016.pdf |
| West Virginia | 1988 RMNPCA | Uniform Unincorporated Nonprofit Association Act under §36-11 | Churches and religious organizations not required to file a registration statement with the Secretary of State. W. Va. Code Ann. § 29-19-6. | Any corporation exempt from federal income tax is also exempt from West Virginia Corporation Net Income Tax and Business Franchise Tax. Nevertheless, a tax exempt organization's annual West Virginia Corporation Net Income/Business Franchise Tax Return is due on or before the 15th day of the fifth month after the close of the taxable year. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateWestVirginia2016.pdf |
| Wisconsin | 1952 MNPCA | Uniform Unincorporated Nonprofit Association Act under 1997 Wis. Act. 140, Wis. Stat. section 184.01(2) | No relevant exemptions found | NOT REQUIRED Upon obtaining your IRS Determination Letter, your organization is automatically exempt from Wisconsin corporation franchise and income taxes. No application or notification is necessary. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateWisconsin2016.pdf |
| Wyoming | 1988 RMNPCA | Uniform Unincorporated Nonprofit Association Act under Wyo. Stat. § 17-22-102 | Automatically exempt. Wyo. Stat. Ann. §§ 39-11-105, 39-15-105. | NOT REQUIRED Wyoming does not levy a corporate income tax. | https://independentsector.org/wp-content/uploads/2016/12/PrinciplesStateWyoming2016.pdf |