INDIANA – In 2022, the Indiana General Assembly recently passed legislation revising the filing frequency for Form NP-20, Nonprofit Organization’s Annual Report, from annually to every five years. You will need to file Form NP-20 for the tax year 2021 in 2022 to qualify for the new filing frequency, which is based on the Federal Employer Identification Number (FEIN). This also applies to fiscal year filers whose tax years end before Aug. 1, 2022.
You will not need to file Form NP-20 in 2023 for the 2022 calendar year. In addition, fiscal year filers who file Form NP-20 for a fiscal year ending after July 31, 2022, will not need to file an NP-20 during the 2023 calendar year.
Beginning Jan. 1, 2023, your sales tax exemption certificate will be available only through the Indiana Taxpayer Information Management Engine, INTIME, DOR’s e-services portal.
Reminder: Effective July 1, 2022, nonprofits must collect state gross retail tax on sales after exceeding $20,000 in a calendar year. This includes sales made by all units operating under the organization’s registration with DOR.
Nonprofit customers with open and active accounts and a sales tax-exempt checkbox marked in the Indiana Tax System (ITS) received a letter in early November detailing upcoming changes to sales tax requirements and annual report filings. For more information, see Tax Information Bulletin #10, Application of Sales tax to Nonprofit Organizations.
