Changes You Need to Know About
Nonprofit customers with open and active accounts and a sales tax-exempt checkbox marked in the Indiana Tax System (ITS) received a letter in early November 2022 detailing upcoming changes to sales tax requirements and annual report filings.
- Beginning Jan. 1, 2023, exemption certificates (Form NP-1) will no longer be mailed. Nonprofit customers should no longer use Form ST-105 as the option for nonprofits will be removed. With this change, nonprofit customers will need to go through INTIME to request Form NP-1 as a replacement for Form ST-105. (Previously issued ST-105s will remain valid until Dec. 31, 2023.) Nonprofit customers who are not registered will need to create an INTIME account to access their exemption certificates. See instructions on creating an INTIME logon.
- Other changes affecting nonprofits include the revised filing frequency from annual to every five years. This law requires nonprofits to file their 2021 Form NP-20 (Nonprofit Organization’s Annual Report) in 2022 to qualify for the new filing frequency. Your letter from DOR specifies your next report filing due date based on your Federal Employer Identification Number (FEIN). This also applies to fiscal year filers whose tax years end before Aug. 1, 2022. New nonprofit customers will need to file Form NP-20R by May 15 every fifth year.
Note: You will not need to file Form NP-20 in 2023 for the 2022 calendar year. Fiscal year filers who file Form NP-20 for a fiscal year ending after July 31, 2022, will not need to file an NP-20 during the 2023 calendar year. Additionally, Form NP-20 is being revised to Form NP-20R.
- Effective May 4, 2023, a nonprofit that has not made $100,000 in sales of tangible personal property in the current or prior calendar year is not required to collect and remit sales tax. This includes sales made by all units operating under the organization’s registration with DOR. However, the following nonprofits are not subject to these restrictions and are never required to collect sales taxes no matter the amount of sales they make: a church (or other place of worship), monastery, convent, school that is a part of the Indiana public school system, a parochial school regularly maintained by a recognized religious denomination, or a youth organization focused on agriculture.
If your out-of-state organization is hosting a conference, seminar, or educational event within our state, you can request temporary sales tax exemption status for the duration of your visit.
|Name||State Form Number||Online Services||Description||Rev Date||File Type|
|IT-20NP Booklet||SP 155||Nonprofit Organization Unrelated Business Income Instruction Booklet||08/22|
|Form IT-20NP||148||Indiana Nonprofit Organization Unrelated Business Income Tax Return||08/22||fill-in pdf|
|NP-20||51062||INTIME||Nonprofit Organization's Annual Report||08/21||INTIME|
To register for nonprofit status with the state of Indiana, submit a Nonprofit Application for Sales Tax Exemption (Form NP-20A) through DOR's e-services portal at INTIME.dor.in.gov. For more information, call 317-232-0129.
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|51064||INTIME||Nonprofit Application for Sales Tax Exemption||08/22||INTIME|
|NP-20T||53090||Nonprofit Application for Temporary Sales Tax Exemption||08/22||fill-in pdf|
|Schedule IN-UBI||57071||Indiana Unrelated Business Income||08/21||fill-in pdf|
Pay Online via INTIME
INTIME provides the following functionality to Nonprofit customers:
- Make payments using a bank account or credit card
- View and respond to correspondence from DOR
- Request and print return transcripts on demand
- Electronic delivery of correspondence
- Online customer service support through secure messaging
Increased Online Support for Tax Preparers
In addition to the functionality listed above, INTIME provides increased access and functionality for tax preparers. INTIME provides the following functionality for tax preparers:
- Gain access to view and manage multiple customers under one login
- Ability to file returns, make payments, and view file and pay history for clients
- Request power of attorney (POA) authorization to act on behalf of clients
- View and respond to correspondence for clients