Pennsylvania Department of Revenue State Income Tax Forms by mlp18219


More Info
									                      State Corporate Income Tax Exemptions for CMAA Chapters

     State      Separate Determination                                  Process
Arizona       Automatic with federal
California    Yes                        Chapter Must file a California franchise tax exemption application,
                                         Form FTB 3500; submit with financial statement, articles of
                                         incorporation, bylaws, and supporting documents, IRS
                                         Determination letter and a $25 application fee. Must submit
                                         application at least 90 days prior to the date you need exempt status
                                         for your organization for processing.

                                         Franchise Tax Board Website:

                                         Address for submission:

                                         Exempt Corporations
                                         Franchise Tax Board
                                         PO Box 1468
                                         Sacramento, CA 95812-1468
                                         (916) 845-7163
Colorado      Automatic with federal
Connecticut   Automatic with federal
District of   Yes                        Must file Form FR-164, along with IRS Determination Letter,
Columbia                                 articles of incorporation; a copy of a lease or District of Columbia
                                         Occupancy Permit if applicable.

                                         Form FR-164:

                                         Address for Submission:

                                         Office of Tax and Revenue
                                         Attn: Exempt Organizations
                                         P.O. Box 556
                                         Washington, DC 20044-0556
Florida       Yes                        Must file Form FL1120, with exemption letter from IRS.


                                         Address for Submission:

                                         Florida Department of Revenue
                                                5050 W Tennessee Street
                                                Tallahassee FL 32399-0135
                                                PO Box 6440
                                                Tallahassee FL 32314-6440

Georgia         Yes                             Must file Form 3605 with articles of incorporation, bylaws, IRS
                                                determination letter, certificate of Georgia corporate registration.


                                                Address for submission:

                                                Georgia Taxpayer Services Division
                                                Tax Exempt Organizations
                                                1800 Century Blvd NE, Suite 15311
                                                Atlanta, GA 30345

Illinois        Automatic with federal          To receive an official letter of exemption, write a letter of request to
                exemption                       Illinois Department of Revenue; enclose copies of articles of
                                                incorporation, bylaws and IRS exemption letter.

                                                Address for submission:

                                                Local Government Services Bureau, MC 3-520
                                                Illinois Department of Revenue
                                                101 West Jefferson Street
                                                Springfield, IL 62702
Massachusetts   No, but must submit IRS         Mail copy of IRS Determination letter to:
                Determination letter to state
                                                Corporate Exemptions
                                                Department of Revenue
                                                100 Cambridge St.
                                                Boston, MA 02202

                                                (617) 727-4545

Minnesota       Automatic with federal
Missouri        Automatic with federal
Nevada          Automatic with federal
New Jersey      Automatic with federal
New York        Yes                             File Form CT-247, include copy of federal tax exemption.


                                                 Address for submission:

                                                 NYS Tax Department
                                                 Corporation Tax
                                                 W A Harriman Campus
                                                 Albany, NY 12227

North Carolina   No, but Department of           State may ask for supporting documents (articles of incorporation,
                 Revenue asks organizations      bylaws, IRS determination letter).
                 for information in support of
                 exemption once the    
                 Secretary notifies the DOR
                 that the organization has
                 been formed.
Ohio             Automatic upon filing of
                 articles of incorporation
Pennsylvania     No, nonprofit corporations
                 without authority to issue
                 capital stock are exempt.
Texas            Yes                             File form AP-204, along with copy of IRS determination letter.


                                                 Address for submission:

                                                 Exempt Organizations Section
                                                 Comptroller of Public Accounts
                                                 Austin, TX 78774
Virginia         Automatic with federal
Washington       There is no corporate income
                 tax; associations are
                 generally subject to a gross
                 receipts tax.


To top