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Information on
Novel Coronavirus

Have questions about COVID-19?
The NJ Poison Control Center and 211 have partnered with the State to provide information to the public on COVID-19:
Call: 2-1-1 for general information (24/7) or 1-800-962-1253 for medical information (24/7)
Text: NJCOVID to 898-211
Visit covid19.nj.gov or nj.gov/health for additional information

Division of Taxation

COVID-19 Related Tax Information
COVID-19 Extension of Time to File and Pay
Information about the Federal Economic Impact Payment – Stimulus Check

Non Profit Organizations

p>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.

General Information

Forming a Nonprofit
Starting a Nonprofit in New Jersey Questions and Answers
Tax Treatment of Nonprofit Organizations and Government Entities

State Tax Exemptions
Corporation Business Tax

Corporation Business Tax Exemption

Sales Tax
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
Federal Employees Claiming Sales Tax Exemption

Other
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 .

Helpful Links

Business Gateway Services
  • Incorporation and amendments to incorporation
  • Corporate annual report
  • Employer withholdings and UI/DI tax registration
  • Form NJ-REG
Center for Nonprofits: 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.

Charities Registration
  • Registering for soliciting donations
  • Registering 501(c)(3) organizations
  • Federal Form 990
Internal Revenue Service
  • 501(c)(3), (c)(4), etc. determination letters
  • Federal employer identification numbers

Legalized Games of Chance Control Commission

  • Registering for raffles, 50/ 50's, etc.
Nonprofit Information Center Portal: 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

Last Updated: Monday, 05/04/20