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The following guidelines provide background information on the most common types of nonprofit filings and the related exemptions in Nebraska.
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Nonprofits fundraising in Nebraska no longer need to complete a charitable solicitation registration, following the 1996 repeal of Neb. Rev. Stat. §§ 28-1440 through 28-1449.
Be sure to review the other state registration and tax requirements listed below, and stay apprised of updates by visiting the applicable state agency’s website.
This state does not require organizations to post specific language when conducting charitable solicitations.
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Depending on the type and volume of activities an organization has in this state, the organization may need to register as an out-of-state business (sometimes called a “foreign business”) with the secretary of state or another state agency.
An attorney can assist you in determining if your organization needs to complete a foreign business registration. Some activities that might trigger the requirement include having a physical location in the state, regularly conducting programs in the state, and having an office in the state.
In this state, organizations which have received recognition of federal tax-exempt status are automatically exempt from state income tax. Some organizations may choose to send a copy of their IRS determination letter to the state department of revenue to indicate the organization’s position that it qualifies for the exemption.
Note that, although an organization may be exempt from state income tax, if it has unrelated business taxable income (UBTI) that is subject to federal taxation, that UBTI may need to be reported to, and taxed by, the state. (See Title 316, Neb. Admin. Code, ch. 24, Reg – 24-003.03).
It is also important to consider whether applying for sales and use tax and property tax exemption would be appropriate for your organization. More information regarding property tax exemption is available from the local government. For example, see this guidance from the Douglas County Assessor/Register of Deeds. Information regarding sales and use tax exemption is available from the Nebraska Department of Revenue.
An accountant or attorney can provide answers to specific questions about your organization’s eligibility for these and other exemptions.
This state does not have a corporate franchise tax.
Cody Siegfried
This resource contains general educational information related to legal concepts, but this information does not constitute legal advice. Anyone seeking legal advice is strongly encouraged to consult with a licensed attorney regarding any of the matters discussed herein. Although licensed attorneys work with Napa Legal, Napa Legal is not a law firm and does not undertake legal representation on behalf of any clients. Further, no licensed attorney working with or on behalf of Napa Legal agrees to undertake legal representation on behalf of any client unless the terms of such representation are set forth in a separate, written representation agreement.
