NFP News: Indiana Not-For-Profit Tax Changes for 2023

Published February 9, 2023

  • Articles

Beginning January 1, 2023, not-for-profit organizations will be required to utilize Form NP-1, Nonprofit Sales Tax Exemptions Certificates, instead of Form ST-105. The new Form NP-1 will only be available through the Indiana Department of Revenue’s e-services portal, INTIME.  Nonprofit organizations not currently registered for the INTIME portal will need to register and create an account to access their exemption certificates as of January 1, 2023.  The INTIME website is

The sales tax rules surrounding nonprofit organizations has also seen a change.  Previously, a fundraiser held for 30 days or less was exempt from collecting sales tax.  As of July 1, 2022, that rule has been repealed and replaced with a new threshold.  Now, once sales by a not-for-profit organization reaches $20,000, the organization is required to collect sales tax for the remainder of the calendar year.  This new rule applies to all entities operating under the not-for-profit organization’s registration with the Department of Revenue.  Additional information on this change can be found in the Indiana Department of Revenue’s Sales Tax Information Bulletin #10.

Finally, after 2022, the not-for-profit organization’s annual report will change from an annual filing requirement to being filed every five years.  After 2022, the due date for the new Form NP-20R, Nonprofit Organization’s Report is based on the last two digits of the organization’s federal employer identification number (FEIN).

Form NP-20R will now be due on:

  • May 15, 2024, if the organization does not have a FEIN or if the organization’s

FEIN ends in 00 through 24 will now be due on:

  • May 15, 2025, if the organization’s FEIN ends in 25 through 49.
  • May 15, 2026, if the organization’s FEIN ends in 50 through 74.
  • May 15, 2027, if the organization’s FEIN ends in 75 through 99.

After the date above, nonprofit organizations must file Form NP-20R by May 15th every fifth year.  The IT-20NP, Indiana Nonprofit Organization Unrelated Business Income Tax Return, will still have an annual filing requirement if the organization has unrelated business income.