Tax Exempt Nonprofit Organizations

Sales & Use Tax - Purchases and Sales

In general, Georgia statute grants no sales or use tax exemption to churches, religious, charitable, civic and other nonprofit organizations. These organizations are required to pay the tax on all purchases of tangible personal property. When nonprofit organizations engage in selling tangible personal property at retail, they are required to comply with provisions of the Act relating to collection and remittance of the tax. Ga. Comp. R. & Regs. r. 560-12-2-.22

Limited exemptions from the payment of Georgia’s sales and use tax are available for qualifying nonprofit organizations including:

  • Licensed nonprofit orphanages, adoption agencies, and maternity homes

  • Licensed, nonprofit in-patient general hospitals, mental hospitals, nursing homes, and hospices

  • Nonprofit private schools any combination of grades 1-12

  • Nonprofit blood banks

  • Nonprofit groups whose primary activity is raising money for public libraries

  • Nonprofit organizations primarily providing services to the developmentally disabled

  • Nonprofit health centers

  • Nonprofit volunteer health clinics

  • Nonprofit food banks

  • Construction materials for qualifying private colleges, zoological institutions and aquariums

Limited exemptions from the collection of Georgia’s sales and use tax are available for certain nonprofit organizations making qualifying sales including:

  • Boy Scouts and Girl Scouts

  • Licensed nonprofit orphanages, adoption agencies, and maternity homes (Limited to 30 days in any one calendar year.)

  • Parent Teacher Organizations (Example: Nonprofit Booster Clubs comprised of parents and teachers)

  • Religious institutions (Limited to 30 days per fundraising activity in any calendar year.)

  • Nonprofit groups whose primary activity is raising money for public libraries

  • Public and private schools K-12

Related Guidance

Download this pdf file. Policy Bulletin SUT-2020-02 - Fundraising Activities Conducted by Organizations Exempt from Federal Income Tax Under Internal Revenue Code §501(c)(3)

Georgia List of Sales and Use Tax Exemptions