Nonprofit and Religious Groups

This guide explains how Idaho sales and use tax laws apply to nonprofit organizations and religious groups. It includes how Idaho taxes sales and purchases that these groups make. This guide also covers donations made to the groups, requirements for keeping records for sales and use taxes, and filing returns.

There are many types of organizations that don’t operate to make a profit:

  • Health organizations
  • Social-service organizations
  • Charitable organizations
  • Museums
  • Religious organizations, including:
    • Churches
    • Synagogues
    • Temples
    • Mosques
    • Fellowship groups
    • Spiritual groups
  • Social clubs
  • Civic organizations

This guide refers to these organizations as “nonprofits.”

Sales to and purchases by nonprofits in Idaho are taxable unless an exemption applies.

Taxable transactions include:

  • Buying, renting or leasing tangible personal property
  • Admissions to events
  • Using property or facilities for recreation
  • Hotel accommodations

See Sales a Nonprofit Makes