Central District Distrito Central

Legal and Tax Resources for a Non-Profit Organization


Application for EIN (Employer Identification Number):
http://www.irs.gov/pub/irs-pdf/iss4.pdf Instructions
http://www.irs.gov/pub/irs-pdf/fss4.pdf Form

COLORADO
Starting and incorporating your not-for-profit business in Colorado:
http://www.sos.state.co.us/biz/FileDocNameAvailCriteria.do?transTyp=ARTINC_NPC
Click on non-profit corporation

Sales Tax Exemption Application:
http://www.colorado.gov/cs/Satellite?c=Document_C&cid=1185353127590&pagename=Revenue%2FDocument_C%2FREVXAddLink

NEW MEXICO
Starting and incorporating your not-for-profit business in New Mexico:
http://www.nmprc.state.nm.us/corporations/corporation-forms.html
Click on “Domestic Non-Profit Corporations” requirements

Sales Tax Exemption Information:
Obtaining NTTCs (nontaxable transaction certificate)
To obtain NTTCs, an applicant must have a New Mexico CRS Identification Number, an 11-digit number also known as a business tax identification number. That number is obtained by submitting a completed Form ACD-31015, “Application for Business Tax Identification Number,” to this Department. The form may be printed from our web site or obtained from this Department by contacting any of the local offices listed at the back of this publication. A taxpayer who has a CRS Identification Number is “registered” with this Department. Taxpayers may also register online on our web site at www.tax.newmexico.gov, under the heading “New Business Registration”.  (New Mexico Taxation and Revenue Department, FYI-204 ¨ Rev. 7/11)
http://www.tax.newmexico.gov/SiteCollectionDocuments/Publications/FYI-Publications/FYI-204__NONTAXABLE%20TRANSACTION%20CERTIFICATES_NTTCs,%202008.pdf

UTAH
Starting and incorporating your not-for-profit business in Utah:
http://corporations.utah.gov/business/dnp.html

Sales Tax Exemption Application:
http://tax.utah.gov/forms/current/tc-160.pdf

WYOMING
How to start a business in Wyoming:
http://www.wyomingbusiness.org/program/business-permitting/2833

Incorporating your not-for-profit business in Wyoming (application):
http://soswy.state.wy.us/Forms/Business/NP/NP-ArticlesIncorporation.pdf

Exemption Certificate
http://revenue.state.wy.us/PortalVBVS/uploads/ETS%20Form%20101.pdf

MONTANA
How to start a business in Montana:
http://sos.mt.gov/business/Startup/index.asp

Incorporating your not-for-profit business in Montana (application):
http://sos.mt.gov/business/Forms/Nonprofit/Domestic/55-Articles_of_Inc_for_Domestic_Religous_Corp.pdf

The State of Montana has no general sales tax.  Because there is no general sales tax, the state does not provide a sales tax exemption number. Vendors are often asked for their sales tax exemption number when ordering products from manufacturers or out-of-state wholesalers. Since Montana does not provide a sales tax exemption number we suggest that you use the one number that is unique to your business, either your Social Security Number (SSN) or Federal Identification Number (FEIN).
The State of Montana does not have a general business license. However, some businesses are required to register and be licensed by the state. The license requirement depends on the type of business entity. If your business is required to be licensed you could use your license number as proof that you are in business when ordering supplies.
Our call center is available to assist you on licensing requirements. Please call toll free at 1-866-859-2254 or in Helena at 444-6900 (Montana Department of Revenue; Sales Tax, Last updated 1/30/2012 1:49:40 PM). http://revenue.mt.gov/forindividuals/taxes_licenses_fees_permits/salestax.mcpx

IDAHO
Starting a business in Idaho:
http://business.idaho.gov/Default.aspx?TabID=467&AspxAutoDetectCookieSupport=1

Incorporating your not-for-profit business in Idaho (application):
http://www.sos.idaho.gov/corp/acro4/arts_inc_np.pdf

Are churches exempt from paying sales tax?
No. Like most other nonprofit organizations, churches and religious organizations must pay sales tax on the goods they buy for their own use and collect sales tax on their sales (#50 Non Profit Groups and Churches, pg5. [EBR00050: 9/2006]) http://tax.idaho.gov/pubs/EBR00050_09-29-2006.pdf

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