Pro Bono Partnership of Atlanta
Georgia has indefinitely extended sales and use tax exemptions for nonprofit volunteer health clinics, nonprofit health centers and qualified food banks. Read this article to learn more about applying for sales and use tax exemption letters of authorization.
In Georgia, most §501(c)(3) tax-exempt organizations ARE NOT exempt from paying sales and use tax in Georgia. The Georgia Department of Revenue (GA DOR) realized that many tax-exempt organizations are not aware of their sales tax obligations especially regarding their fundraising activities. So, on July 2, 2020, the GA DOR issued a comprehensive bulletin on …
Does your nonprofit make online sales to customers in other states? Until recently, states were not able to require out-of-state retailers to collect and remit sales tax solely for online sales. This article reviews recent changes in the law that permit states, within certain limits, to require out-of-state retailers to collect and remit sales tax …
As a Georgia nonprofit: (a) do we pay sales tax on items we buy? (b) do we have to charge sales tax on items we sell? and (c) do we have to charge sales tax on fundraising activities including admissions to our galas, golf tournaments, and fun runs? Much of the time, the answer is …
Nonprofit organizations that hold fundraisers or sell merchandise must be cognizant of sales tax collection obligations. Many nonprofit organizations think that they are not obligated to collect sales tax. Perhaps they believe that they are not required to collect tax because they do not routinely sell products or tickets. Some organizations think that their exemption …
Unlike many other states, the State of Georgia does not grant a blanket exemption from sales and use tax to Section 501(c)(3) tax-exempt organizations. In order to be exempt from paying tax on goods that are purchased or sold by the organization, the organization or the transaction must fit one of the specific, narrow exceptions …
Unlike some states, Georgia does not provide a general exemption from the payment of state sales and use tax for nonprofit organizations. To be exempt from Georgia state sales and use tax, a nonprofit must fit into a specific exemption category. This article describes some of the exemptions that may apply to nonprofit organizations.