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Customer service representatives are available to answer your questions Monday  \nthrough Friday, between 7:30 a.m. and 5:00 p.m. (Pacific time), except state holidays.  \nThis publication complements publication 73, Your California Seller’s Permit, which includes general information about obtaining a permit; using a resale certificate; collecting and reporting sales and use taxes; buying, selling, or discontinuing a business; and keeping records. Also, please refer to our website or the For More Information section of this publication for the California Department of Tax and Fee Administration (CDTFA) regulations and publications referenced throughout this publication.  \nWe welcome your ideas on improving this or any other CDTFA publication. Please send your suggestions to: Audit and Information Section, MIC:44  \nCalifornia Department of Tax and Fee Administration PO Box 942879  \nSacramento, CA 94279-0044  \nTips for Using This Publication  \nRead the introduction  \nNo matter what kind of organization you operate, be sure to read the introductory section of this publication. It includes background information that will help you understand the remainder of the publication.  \nCheck the organization information  \nWhile there is no general sales and use tax exclusion for nonprofit organizations, certain types of organizations are eligible for specific tax exemptions and exclusions. Please check the organization-specific sections for information that may apply to your group before you move on to the rest ofthe publication.  \nKnow your income and property tax exemptions  \nAs you read this publication, it will help if you know which sections of the Federal and State income tax law and property tax law apply to your organization. For example, you may need to know if your organization is exempt from income tax under Internal Revenue Code sections 501(c)(3) or (c)(4), and/or California Revenue and Taxation Code (R&TC) section 23701. You may also need to know if your group is exempt from property taxes under R&TC section 214, commonly known as the “welfare exemption.” For information on the welfare exemption, contact your county assessor or visit [the](the Property Tax section of our website at www.cdtfa.ca.gov)[ Property Tax](the Property Tax section of our website at www.cdtfa.ca.gov)[ section of our website at](the Property Tax section of our website at www.cdtfa.ca.gov)[ www.cdtfa.ca.gov](the Property Tax section of our website at www.cdtfa.ca.gov).  \nPlease note: This publication summarizes the law and applicable regulations in effect when the publication was written, as noted on the back cover. However, changes in the law or regulations may have occurred since that time. If there is a conflict between the text in this publication and the law or regulations, decisions will be based on the law or regulations and not on this publication.  \nSection Page  \nIntroduction 4  \nTypes of Organizations 6  \nSpecific Sales Activities 22  \nGeneral Obligations of Sellers and Purchasers 31  \nDonations to Nonprofit and Religious Organizations 35  \nFor More Information 37  \nIntroduction  \nSales and Use Tax Basics for Various Types of Nonprofit Organizations  \nThis section provides introductory information describing California’s sales and use tax and how it generally applies to sales and purchases by nonprofit organizations. It also provides basic information that can help you determine whether any of your organization’s sales may qualify for special sales tax exemptions or exclusions. Be sure to read this section before ","cbCailIy2gzLGSZB","https://ap.wps.com/l/cbCailIy2gzLGSZB","pdf",728364,"English","# Preface\n## Tips for Using This Publication\n# Introduction\n## Sales and Use Tax Basics for Various Types of Nonprofit Organizations\n## Tax Applies Unless There is a Specific Exemption or Exclusion\n## No General Exemption for Nonprofit and Religious Organizations\n# Table of Contents\n## Introduction; Types of Organizations; Specific Sales Activities; General Obligations; Donations; For More Information","[{\"question\":\"Do nonprofit organizations in California have a general exemption from sales and use tax?\",\"answer\":\"No. California does not provide a broad exemption for nonprofits and religious organizations from sales and use tax. In general, their sales and purchases are treated like those of other sellers and buyers.\"},{\"question\":\"When does sales tax apply to nonprofit organizations?\",\"answer\":\"Sales tax generally applies to the sale of tangible personal property (merchandise or goods) unless a specific legal exemption or exclusion covers the sale.\"},{\"question\":\"How does use tax relate to sales tax for nonprofit purchases?\",\"answer\":\"Use tax applies to taxable merchandise purchased for use, consumption, storage, or distribution in California unless exempt or excluded. Sales tax and use tax are complementary and mutually exclusive—when one applies, the other does not.\"}]","Nonprofit Organizations - Preface - Sales and Use Tax Guide | PDF"]