Indiana Sales Tax Exemption for Not-For-Profit Organizations - Form ST-105 - Requirements and Use

Sep 19, 2026

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Indiana sales tax exemption guidance explains how not-for-profit organizations may qualify to purchase certain tangible personal property exempt from Indiana sales tax. It defines eligibility conditions, including the organization’s qualifying purposes under IC 6-2.5-21, limits for social purposes, and rules for purchases for own use versus resale. It also sets special instructions on what the exemption can and cannot be used for, requiring completion and submission of Form ST-105 to the vendor, and warns that the certificate may not be used to collect sales tax.

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Purchases by Not-For-Profit Organizations

A. Purchases for own use

B. Purchase for resale

C. Purchases by social organizations

Not-For-Profit Tax Registration Certificate

Certificate limitations and usage rules

Sales Tax Exemption:INDIANA Subject: Special Instructions for use:An exemption can be used for the use of a rental vehicle and for feespaid for the use of a conference room.An exemption cannot be used on taxes char ged for lodgingOr meals.Payment can be made in cash.Provide completed Form ST-105 to vendor. (This certificate may not be used to collect sales tax) Form NFP-1 State Form (R/9-02) UNIV OF PITTSBURGH OF COMMCRAIG HALLSTE 207PITTSBURGH,PA 15260 This Taxpayer Identification Number(TID)may be used in making purchases exempt from sales tax,provided themerchandise is to be used for purposes as explained in Information Bulletin 10.This Taxpayer Identification Number(TID)may be used on Sales Tax Exemption Certificates(ST-105)when making qualified purchases. # I.Purchases by Not-For-Profit Organizations A.Purchases for own use ## In order to qualify for Sales Tax exemption on purchases as a not-for-profit organization,the followingconditions must prevail: 1.The organization must be named or described in IC.6-25521 This includes organizations organizedand operated exclusively for one or more of the following purposes:Religious FratemalLiteraryCharitable EducationalCivicScientific 2.Also included are the following specifically named not-for-profit organizations: Labor UnionsPublic SchoolsLicensed HospitalsParochial SchoolsChurchesPension TrustsMonasteriesBusiness LeaguesConventsStudent Cooperative Housing 3.The article purchased must be used for the same purpose as that for which the organization is being 4.The fact that an organization is being exempted by the Federal Government or by the State of Indiana forSales Tax purposes does not necessarily mean that a purchase made by a not-for-profit organization isexempt. B.Purchase for resaleTangible personal property purchased for resale by not-for-profit organizations is eligible for Sales Tax exemption. C.Purchases by social organizations If the organization has been classified as a social organization or a water corporation,this Taxpayer Identification Number(TID)MAY NOT be used for exemption from sales tax on items purchased for the purpose of the organization. Indiana Department of Revenue Indiana Government Center North Indianapolis,Indiana 46204Indiana Not-For-Profit Tax Registration Certificate Date Issued 12/13/2002 XOrganization exempt from paymentof Sales Tax. Organization not exempt from salestax. SALES TAX EXEMPT (Detach Here) exempted.Purchases for the private benefit of any member of the organization or for any other individual are noteligible for exemption.Purchases used for social purposes are never exempt. Purchases of tangible personal property by organizations organized and operated predominantly for social purposes arenot exempt.If over fifty percent(50%)of its expenditures are for,or related to,social activities such as food andbeverage services.golf courses,swimming pools.dances,parties,and other social activities,the organization will beconsidered to be predominantly organized and operated for social purposes. # NOT-FOR-PROFIT TAX REGISTRATION CERTIFICATE (THIS CERTIFICATE MAY NOT BE USED TO COLLECT SALES TAX) DATE ISSUEDCERTIFICATE NO.05/08/9674976110×ORGANIZATION WHOLLY EXEMPT FROMPAYMENT OF GROSS INCOME TAXORGANIZATION PARTIALLY EXEMPT FROMPAYMENT OF GROSS INCOME TAX UNI V 0F PITTSBUR GH OF CGMMCRAIG HALL SfE 207PITTSBURGHPA 15260 L The above certificate number(except numbers in 800000 and 600000 series)may be used in making purchases exempt from salestax,provided the merchandise is to be used for purposes qualified in Information Bulletin 10 as set-out on the reverse side of this certificate.if your organization conducts selling activities for more than (30)days each year,you must obtain a RETAIL MERCHANT CERTIFI-CATE.(DO NOT CONFUSE THIS CERTIFICATE WITH A RETAIL MERCHANTS CERTIFICATE). Form ST-105INDIANA GENERAL SALES TAX EXEMPTION CERTIFICATE(Rev.3/84)(May not be used as an AGRICULT

FAQs

What purchases are eligible for Indiana sales tax exemption for not-for-profit organizations?

Tangible personal property purchased for resale is eligible, and qualifying purchases for the organization’s own use may be exempt when the organization meets the stated requirements and the item is used for the exempt purpose.

What are the key conditions an organization must meet to qualify?

The organization must be named or described under the listed IC purposes (religious, fraternal, literary, charitable, educational, civic, scientific) and must meet additional enumerated not-for-profit categories. Federal or Indiana tax-exempt status does not automatically guarantee a sales tax exemption for every purchase.

When can the taxpayer identification number (TID) not be used for exemption?

If the organization has been classified as a social organization or a water corporation, this TID may not be used for exemption from sales tax on items purchased for the purpose of that organization, and purchases related to social purposes are not exempt.

Sep 19, 2026

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