Indiana Nonprofits State Tax Overview- Updated April 30, 2020 - 8.00 AM - Admin, ExpressTaxExempt
Read through this page to explore everything related to the State of Indiana's registration and reinstatement process of charity organizations.
To offer a comprehensive understanding, we have listed the filing methods the Indiana state accepts, details of the form to file, how an organization can extend its filing deadline, the penalty imposed, and other links to important resources. or groups in forming private or public foundations or charitable organizations.
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Table of Contents
1. Registrations and Reinstatements of Charity Organizations for Indiana
Registration (INTIME) of Nonprofits for Indiana
Nonprofits wanting to operate out of Indiana must register their organization through INTIME- Indiana’s new online tax portal
The following details are required to complete the nonprofit registration:
- The Federal Employer Identification Number (FEIN) of the business.
- Federal nonprofit determination letter.
Reinstatement Statement of Nonprofits in Indiana
An organization that fails to file business entity reports or maintain a registered agent and office would be administratively dissolved or its registration is revoked by the Office of the Secretary of State. In which case, you may apply for reinstatement, provided the duration of dissolution or revocation shouldn’t have been for more than 5 years.
Recognition Form NP-20A of Non-Profit Organization in Indiana
In order to get exempted from sales tax in Indiana, an organization must file Form NP-20A the Nonprofit Application for Sales Tax Exemption- within 120 days after its formation. The other prerequisite would be that the nonprofit should have been recognized as a nonprofit by the IRS. If granted the status, then the nonprofit must attach a copy of the determination letter along with Form NP-20A.
Filing Agency: Secretary of State
2. Nonprofits Annual Report (Form NP-20) and Filings for the State of Indiana
Along with Form NP-20A, a nonprofit must file Form NP-20 the nonprofit’s annual report- with the Indiana Department of Revenue. This must be filed on or before the 15th day of the 5th month following the close of the taxable year.
If the organization has an unrelated business income of more than $1,000, it must also complete a Nonprofit Organization Unrelated Business Income Tax form (Form IT-20NP).
Filing Fee: $0
Indiana Nonprofits Annual Report Instructions
The Indiana secretary of the state department will notify the organization of failure if the organization fails to file the annual report If the organization does not file the annual report within sixty (60) days after receiving such notice, the organization’s exempt status will be canceled.
Late Fee: There is no late fee but there is a risk for the organization to be automatically dissolved if not filed the annual report on time.
3. Indiana State Filing Requirements
The Indiana state department allows the copies of annual federal reports and returns to be attached to the nonprofit organizations' annual report, Form NP-20. This form will serve as a cover document and must be signed by an authorized person. All completed federal forms 990, 990PF, 4720, and 5500-C can serve as attachments.
Questions concerning the taxation of nonprofit organizations can be directed via mail to:
Mailing AddressIndiana Department of Revenue,
Tax Administration Division,
Indiana Government Center North,
PO Box 7206,
Indianapolis, Indiana 46207.
You can also call (317) 232- 0129.