How do I apply for a NY sales tax exemption for my church?
Full Question:
Answer:
To apply for New York State sales tax exemption, contact Sales Tax Exempt Organizations, Technical Services Bureau, Department of Taxation and Finance, W. Averell Harriman State Office Building Campus, Albany, N.Y. 12227, (518) 457-2782.
Corporations formed for the purpose of operating a church are generally filed pursuant to the Religious Corporations Law. Corporations with religious purposes, other than the formation of a church, may be filed pursuant to the Not-for-Profit Corporation Law.
Corporations formed pursuant to the Religious Corporations Law are generally created by filing a Certificate of Incorporation with the office of the county clerk. Corporations that do not have a principal office or place of worship are filed with the New York State Department of State. Certificates of Incorporation for all other religious corporations are filed directly with the office of the County Clerk in which the principal office or place of worship is located. The form for filing under the Religious Corporations Law must be drafted by the filer by following the requirements of the Religious Corporations Law. Although it is not required, it is advisable that legal papers be prepared under the guidance of an attorney.
A not-for-profit corporation is a corporation formed to carry out a charitable, educational, religious, literary or scientific purpose. A nonprofit corporation doesn't pay federal or state income taxes on profits it makes from activities in which it engages to carry out its objectives. This is because the IRS and state tax agencies believe that the benefits the public derives from these organizations' activities entitle them to a special tax-exempt status. The most common federal tax exemption for nonprofits comes from Section 501(c)(3) of the Internal Revenue Code, which is why nonprofits are sometimes called 501(c)(3) corporations.