[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303960-105":53,"doc-detail-303960-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","revised-state-by-state-tax-exempt-and-incorp-6-19version3","REVISED-state by state tax exempt and incorp 6-19version3","","State-by-state guidance outlines how nonprofit organizations and churches handle sales tax exemption and related nonprofit incorporation considerations. The material explains common eligibility limits and notes that some states require specific statutory qualifications, documentation, or additional correspondence such as determination or IRS ruling letters. It also provides pointers to state agency resources, including links for sales/use tax exemption information, forms, and Secretary of State incorporation materials for nonprofit or non-stock, tax-exempt entities.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/revised-state-by-state-tax-exempt-and-incorp-6-19version3/303960/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/revised-state-by-state-tax-exempt-and-incorp-6-19version3/303960.png","ImageObject",442,249,{"name":88,"@type":89},"eBook King","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-23","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How does a church’s EFCA 501(c)(3) group exemption affect sales tax exemption applications?","Question",{"text":108,"@type":109},"If your church is included under EFCA’s federal 501(c)(3) group exemption, the Good Standing letter acts as the determination letter requested in many applications. On occasion, you may need to augment it with EFCA’s IRS ruling letter.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Are nonprofit organizations automatically eligible for sales and use tax exemption in every state?",{"text":113,"@type":109},"No. The guidance includes examples where states generally do not exempt nonprofit organizations or churches unless a specific exemption or exclusion applies.",{"name":115,"@type":106,"acceptedAnswer":116},"Where can readers find state-level resources for tax exemption forms and incorporation links?",{"text":117,"@type":109},"The document provides references to state agency websites and directs readers to relevant links for sales/use tax exemption details and forms, as well as Secretary of State incorporation materials for nonprofit or non-stock, tax-exempt entities.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303960,1790131000,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":25,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":47},962088006270,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","| State | Sales Tax Exemption\u003Cbr>If your church is included under the EFCA’s federal 501(c)(3) group exemption, the Good Standing letter we send you acts asthe determination letter requested in most of the following applications. On occasion you may need to augment that with the EFCA’s IRS ruling letter. | Nonprofit Incorporation = Non stock, tax-exempt |  |\n| --- | --- | --- | --- |\n|  |  | Secretary of State links | Form(s)\u003Cbr>Note: some states require login &online processing |\n| Alabama | As a general rule, nonprofit organizations (including charities) are not eligible for sales and use tax exemption in the state of Alabama. The following link provides a list of exempt nonprofit organizations listed in Alabama Statutes § 40-9-1 et seq.: [https://revenue.alabama.gov/sales-use/](https://revenue.alabama.gov/sales-use/)[ ](https://revenue.alabama.gov/sales-use/)[https://revenue.alabama.gov/forms/?d=sales-use](https://revenue.alabama.gov/forms/?d=sales-use) | [https://www.sos.alabama.gov/business](https://www.sos.alabama.gov/business)services | [https://www.sos.alabama.gov/business](https://www.sos.alabama.gov/business)[-entities/business-downloads](-entities/business-downloads) |\n| Alaska | Alaska currently does not have a state level sales and use tax. However, some local jurisdictions impose local sales taxes. For more information visit the\u003Cbr>[https://www.commerce.alaska.gov/web/dcra/Offi](https://www.commerce.alaska.gov/web/dcra/Offi)ceoftheStateAssessor.aspx web page. | [https://www.commerce.alaska.gov/web/c](https://www.commerce.alaska.gov/web/c)[bpl/](bpl/) | [https://www.commerce.alaska.gov/web/](https://www.commerce.alaska.gov/web/)[ ](https://www.commerce.alaska.gov/web/)Portals/5/pub/08-438 . pdf |\n| Arizona | Generally, sales made to churches are not exempt from the transaction privilege tax (TPT) which is similar to other states’ sales and use tax. Because Arizona tax law does provide that certain specifically delineated organizations are exempt from TPT under some business classifications, you should consult a local professional if you have any questions how this might pertain to your church activities. Please see Non-Profit Organization Publication 501\u003Cbr>[https://www.azdor.gov/sites/default/fi](https://www.azdor.gov/sites/default/fi)les/media/ PUBLICATION 2009 501. pdf | [https://azsos.gov/](https://azsos.gov/) | [https://azsos.gov/business/corporatio](https://azsos.gov/business/corporatio)ns |\n| Arkansas | Arkansas does not exempt churches from paying its sales and use tax. | [https://www.sos.arkansas.gov/business](https://www.sos.arkansas.gov/business)commercial-services-bcs | [https://www.sos.arkansas.gov/business](https://www.sos.arkansas.gov/business)[-commercial-services-bcs/nonprofit-](-commercial-services-bcs/nonprofit-)[charitable-entities/](charitable-entities/) |\n\n\n| California | Although many nonprofit and religious organizations are exempt from paying federal and state income tax, there is no similar broad exemption from California sales and use tax. Taxes apply unless there is a specific exemption or exclusion. See\u003Cbr>[https://www.cdtfa.ca.gov/formspubs/pub18.pdf](https://www.cdtfa.ca.gov/formspubs/pub18.pdf) | [https://www.sos.ca.gov/](https://www.sos.ca.gov/) | [https://bpd.cdn.sos.ca.gov/corp/pdf/arti](https://bpd.cdn.sos.ca.gov/corp/pdf/arti)[cles/arts-re.pdf](cles/arts-re.pdf) |\n| --- | --- | --- | --- |\n| Colorado | To learn about how to apply for Colorado sales tax exemption, go to\u003Cbr>[https://www.colorado.gov/pacific/tax/sales-tax](https://www.colorado.gov/pacific/tax/sales-tax)exemptions\u003Cbr>[www.sos.state.co.us/pubs/charities/fi](www.sos.state.co.us/pubs/charities/fi)lings. html\u003Cbr>and select Charitable Organizations, then“Instructions” under Registration. | [https://www.sos.state.co.us/pubs/business](https://www.sos.state.co.us/pubs/business)[ ](https://www.sos.state.co.us/pubs/business)/businessHome. html | [https://www.sos.state.co.us/pubs/busine](https://www.sos.state.co.us/pubs/busin","cbCaihkrZtFtHvUK","https://ap.wps.com/l/cbCaihkrZtFtHvUK","pdf",329053,"English","# State guidance\n## Sales tax exemption overview\n## Nonprofit incorporation resources\n## State-specific notes","[{\"question\":\"How does a church’s EFCA 501(c)(3) group exemption affect sales tax exemption applications?\",\"answer\":\"If your church is included under EFCA’s federal 501(c)(3) group exemption, the Good Standing letter acts as the determination letter requested in many applications. On occasion, you may need to augment it with EFCA’s IRS ruling letter.\"},{\"question\":\"Are nonprofit organizations automatically eligible for sales and use tax exemption in every state?\",\"answer\":\"No. The guidance includes examples where states generally do not exempt nonprofit organizations or churches unless a specific exemption or exclusion applies.\"},{\"question\":\"Where can readers find state-level resources for tax exemption forms and incorporation links?\",\"answer\":\"The document provides references to state agency websites and directs readers to relevant links for sales/use tax exemption details and forms, as well as Secretary of State incorporation materials for nonprofit or non-stock, tax-exempt entities.\"}]","REVISED-state by state tax exempt and incorp 6-19version3 | PDF",1789808598]