For a nonprofit corporation to request a letter of exemption from the Corporation Business Tax Act, N.J.S.A. 54:10A-3(e), the applicant organization must submit:
- an affidavit, signed by an officer of the corporation, indicating that the corporation is:
a copy of the organization's Certificate of Incorporation; and
a copy of the organization's bylaws.
- a nonprofit corporation that is not operated to make a profit, without regard as to whether there is profit or loss for a particular year;
- organized without capital stock;
- incorporated under the provisions of Titles 15, 15A, 16 or 17 of the Revised Statutes of New Jersey or under a special charter or under any similar general or special law of this or any other state; and
- not conducted for the pecuniary profit or benefit of any private shareholder or individual;
Please send the exemption letter request to:
Regulatory Services Branch
New Jersey Division of Taxation
P.O. Box 269
Trenton, NJ 08695
If your organization is properly incorporated as and operated as a nonprofit corporation, your organization is exempt from the New Jersey corporation business tax without any exemption letter.
Unless the corporation's operations or activities make the taxpayer a profit making corporation, no further corporation business tax returns or Federal returns are required to be filed with the Division of Taxation. The Division of Taxation does not require the filing of a copy of Federal Form 990.