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Maine Tax Exemption For Non-Profit Corporation

 

STEPS TO APPLYING FOR TAX EXEMPTIONS IN MAINE

What tax exemptions does Maine offer to non-profit corporations?

Qualifying nonprofit corporations in Maine may be eligible for income tax, sales and use tax, and property tax exemptions.

How does a non-profit corporation become income tax exempt in Maine?

To receive the state’s corporate income tax exemption, an ME nonprofit corporation must be granted 501c3 status from the federal government first. Maine lets the IRS make this determination, and once granted tax exempt status, the nonprofit corporation is automatically exempt from Maine’s corporate income tax. For suggestions on applying to the IRS for tax exempt status, click on our link below.

How does a non-profit corporation become eligible for sales and use tax exemptions in Maine?

The state of Maine doesn’t offer general exemption to ME nonprofit corporations on sales and use taxes. Instead, the state legislature has been very specific on the types of nonprofit entities eligible for these exemptions. Fortunately, there are many different kinds of eligible nonprofit corporations, and each one has its own application that it must complete to apply for the sales and use tax exemption. Below, you’ll find categorized sections of all the different types of ME nonprofit corporations that can apply for the exemption:

Medical – Healthcare

  • Ambulance Services (including certain air ambulance services)
  • Residential Care Facilities
  • Charitable Suppliers of Medical Equipment
  • Dental Health Centers
  • Dyslexia Assistance for Children
  • Eye Banks
  • Hearing-Impaired Services Organizations
  • Home Health Agencies
  • Hospice Organizations
  • Hospitals
  • Medical Clinics Providing Free Care
  • Medical Research Institutions
  • Mental Health, Mental Retardation, and Substance Abuse Facilities
  • Nursing Homes
  • Organizations Fulfilling the Wishes of Children with Life-threatening Diseases
  • Residential Facilities for Medical Patients and Families
  • Rural Community Health Centers

Educational

  • Dyslexia Assistance for Children
  • Educational Television or Radio Stations
  • Historical Societies & Museums
  • Libraries
  • Literacy Assistance Organizations
  • Nursery Schools
  • Providers of Support Systems for Single-Parent Families
  • Residential Youth Camps Providing Social Education Services
  • Schools
  • Youth Scouting Organizations
  • Centers for Innovation

Governmental

  • Agencies of Government
  • Community Action Agencies
  • Fire Departments
  • Regional Planning Commissions and Councils of Government

Religious Affiliated Exempt Organizations

  • Churches
  • Church Affiliated Residential Housing for Adults
  • Monasteries and Convents

Child-Related Exemptions

  • Advocate for Children
  • Child Abuse and Neglect Councils
  • Day Care Centers
  • Dyslexia Assistance for Children
  • Nursery Schools
  • Organizations Fulfilling the Wishes of Children with Life-threatening Diseases
  • Residential Child Caring Institutions
  • Residential Facilities for Medical Patients and Families
  • Residential Youth Camps Providing Social Education Services
  • Schools
  • Youth Organizations

Other Nonprofit Incorporated Agencies

  • Agencies on Aging
  • Animal Shelters APP-127
  • Emergency Shelter and Feeding Organizations APP-117
  • Home Construction Organizations
  • Nonprofit Housing Development Organizations
  • State & Federal Credit Unions
  • Veteran’s Memorial Cemetery Associations
  • Vietnam Veteran Registries
  • Volunteer Search and Rescue Organizations

What about property tax exemption? How does my Maine non-profit corporation qualify?

In order to be granted property tax exemption, you’ll have to contact the municipality in which your ME nonprofit corporation is located. Each municipality will have its own application. For specific information on what information is required on the application, contact your local county tax assessor’s office.

Additional Non-Profit Resources:

Maine Taxes

IRS 501(c)3 Registration

Maine Tax Information:

Maine Revenue Services
P.O. Box 9107
Augusta, ME 04332-9107
Phone: (207) 624-9670
Fax: (207) 624-9694
Website: www.state.me.us/revenue/

This comprehensive guide to obtaining and maintaining 501c3 status from the IRS includes information on how to prepare your nonprofit to apply for 501c3 status, as well as information about the forms and fees required by the IRS.

This guide overviews and includes the special tax-exempt language a 501c3 nonprofit organization must include as part of its articles of incorporation. 

Corporate Compliance
by Local Corporate Guides®