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    Department of Revenue

    Apply for Non-Profit Sales Tax Exemption

    Learn how to apply for non-profit sales tax exemption in Pennsylvania and fill out the form to get started.

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    Overview

    Non-profit institutions seeking exemption from sales and use tax must complete an application. Please follow the application instructions carefully to ensure all pertinent information and supporting documentation are supplied. All sections of the application must be completed in black ink.

    Required Document Checklist

    The documents identified below must be submitted along with this application. Please check that you have all documents included pertaining to your organization. Please include copies of the documents with the completed application. 

    • An incorporated institution must provide a copy of the articles of incorporation specifically including a provision prohibiting the use of any surplus funds for private inurement to any person in the event of a sale or dissolution of the institution. 
    • An unincorporated institution must provide a copy of the bylaws or any governing document specifically including a provision prohibiting the use of any surplus funds for private inurement to any person in the event of a sale or dissolution of the institution. 
    • Every organization must provide a copy of the most current financial statement (a new organization can substitute a proposed budget), including all income and expenses listed by source and category. 
    • If the institution has been gratned exemptoin by the Internal Revenue Service (IRS), provide a copy of the determination letter.
    • If the institution files IRS Form 990, return of organization exempt from income tax, provide a copy of the most recently completed form with the application.