Form It-20np - Nonprofit Organization Unrelated Business Income Tax Booklet - 2012 Page 3
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22Voluntary Compliance Program
publishes an information booklet titled “Tax Exempt Status for
Your Organization, ” Publication 557. Contact:
If you discover you have an unmet filing requirement with
Internal Revenue Service: (800) 829-1040
Indiana and want to know more about the Department’s
Publications: (800) 829-3676
Voluntary Disclosure Program, contact us at:
Voluntary Compliance Program-MS#104
Indiana Department of Revenue
To register your nonprofit status with the state, you must submit a
100 N. Senate Ave., IGCN#241
Nonprofit Organization Application for Sales Tax Exemption
Indianapolis, IN 46204
(NP-20A). Contact:
Indiana Department of Revenue
Annual Public Hearing
Tax Administration
Department of Revenue will conduct an annual public hearing
P.O. Box 6197
on Tuesday, June 4, 2013. Please come and share your ideas on
Indianapolis, IN 46206-6197
how the Department can better administer Indiana tax laws.
(317) 232-0129
The hearing will be held from 9 a.m. to 11 a.m. in the Indiana
Government Center South, Conference Center, Room 18, 402 W.
After nonprofit status is granted, file the Indiana Nonprofit
Washington St., Indianapolis, Indiana. If you are unable to attend,
Organization’s Annual Report NP-20 to maintain state
please submit your concerns in writing to Indiana Department of
recognition of your sales tax exemption. If the organization has
Revenue, Commissioner’s Office, 100 N. Senate Ave., Indianapolis,
unrelated business income over $1,000 during the tax year, it must
IN 46204.
also file Form IT-20NP with the Department. For more about
nonprofit filing requirements, go to
and obtain Information Bulletin #17.
General Instructions for 2012 Form
IT-20NP
The Annual Report and income tax return are due on the fifteenth
day of the fifth month following the close of the organization’s tax
If you are filing federal Form 990 or 990T, enclose a copy of the
year.
federal return(s) with Form IT-20NP.
Forms for Specific Nonprofit Organizations
Who Must File Form IT-20NP
All nonprofit organizations must file Form IT-20NP to report
Nonprofit Organization
State Return(s) to File
any unrelated business income over $1,000 during the tax year.
For further information concerning filing requirements and
Filing federal Form 990 or 990T, file Form IT-20NP and Form
how to obtain status as a nonprofit organization, see Income Tax
NP-20
Information Bulletin #17 ( ).
If a utility service provider, also file
Form URT-1
Nonprofit Corporations (Domestic and Foreign)
A corporation can be formed for profit or nonprofit purposes.
A nonprofit organization or corporation must file Form IT-20NP
A nonprofit organization is an association whose purpose is to
and/or Form NP-20, Nonprofit Organization’s Annual Report.
engage in activities that do not provide financial profit to the
The Department recognizes the exempt status determined by the
benefit of its members. Such corporations must obtain nonprofit
IRS. A nonprofit organization registered as a nonprofit is subject
or tax exempt status from the IRS and Indiana Department of
to the adjusted gross income tax, unless the income is specifically
Revenue to be free from certain tax burdens.
exempt from taxation under the provisions of the Adjusted Gross
Income Tax Act (IC 6-3-2-2.8 and 6-3-2-3.1). The nonprofit
organization is subject to both federal and state tax on income
Formation of Nonprofit Corporation
derived from an unrelated trade or business as defined in IRC
Nonprofit entities can be organized formally or informally.
section 513.
Forming a corporation creates a specific legal entity. A nonprofit
organization incorporated in this state (a domestic corporation)
Utility Service Provider: Are you in the business as a utility
must have on file Articles of Incorporation 4162 with the
service? If so, you may also be subject to the utility receipts tax
Corporations Division of the Indiana Secretary of State. An
(URT) on those gross receipts. Gross receipts are defined as the
organization incorporated in another state or foreign government
value received for the retail sale of utility services.
must have on file an Application for Certificate of Authority
37035 with the Secretary of State. This allows a foreign (outside
You owe this tax if you furnish any electrical energy, natural gas,
Indiana) corporation to do business in Indiana.
water, steam, sewage, or telecommunications services. The URT is
due on the retail sale of these services in Indiana, and its tax rate
Application for Nonprofit Status and Registration
is 1.4 percent. Refer to Commissioner’s Directive #18 at
Contact the Internal Revenue Service for federal requirements to
for more information. Entities subject
obtain nonprofit (commonly known as 501(c)(3)) status. The IRS
to this tax must also file Form URT-1.
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