Non Profit Organizations
- Non Profit Organizations
No single form or government agency establishes a nonprofit organization. Organizations may need to follow a number of steps and consult different federal and State agencies to comply with all the procedures and laws. Although many of these procedures do not involve the Division of Taxation, we offer some basic information and links for assistance.
Forming a Nonprofit
State Tax Exemptions
Starting a Nonprofit in New Jersey Questions and Answers
Tax Treatment of Nonprofit Organizations and Government Entities 823 kb
Corporation Business Tax
Corporation Business Tax Exemption
Exempt Organization Certificate Form ST-5
Exempt Organization Certificate Form ST-5 Questions and Answers
Application for ST-5 Exempt Organization Certificate Form REG-1E
Exempt Organization Certificate Form ST-5 Replacements and Updates
Exempt Organization Certificate Form ST-5 Application Process
Sales Tax Information for Organizations Having Exemption Certificate
Diplomatic/Consular Sales Tax Exemptions 72 kb
Business Gateway Services
Federal Employees Claiming Sales Tax Exemption 13 kb
Petroleum Products Gross Receipts Tax: If your organization has a valid ST-5, a one-year or longer contract for these products, and sales invoices meeting certain standards, call (609) 633-9057 for information or download the Petroleum Products Gross Receipts Tax Exemption Form PPT-5 60 kb.
Center for Nonprofits
- Incorporation and amendments to incorporation
- Corporate annual report
- Employer withholdings and UI/DI tax registration
: Through advocacy, education, capacity building programs and member services, this organization gives nonprofits the knowledge and tools they need to pursue their missions more effectively.
Internal Revenue Service
- Registering for soliciting donations
- Registering 501(c)(3) organizations
- Federal Form 990
- 501(c)(3), (c)(4), etc. determination letters
- Federal employer identification numbers
Legalized Games of Chance Control Commission
Nonprofit Information Center Portal
- Registering for raffles, 50/ 50's, etc.
: The portal maintains, in a single, accessible location, a directory of State departments and agencies that provide resources to assist nonprofits in their daily operations.
View or download a list of agencies, including addresses and telephone numbers
Publications for Organizations That Have a Valid ST-5 Exempt Organization Certificate
TB-46: Exemptions for Organizations Having ST-5 Exempt Organization Certificates
TB-49: Purchases and Sales by Schools and Affiliated Organizations
TB-50(R): Amusement Ride Operator's Responsibility to Remit Sales Tax For Admission Charges to Carnivals Conducted In Conjunction With Exempt Organizations
TB-67: Contractor Exemption for Improving, Altering, or Repairing the Real Property of Qualified Exempt Entities
TB-75: Admission Charges for Events Benefitting Nonprofit Entities