If you are a Non-Profit Organization and you wish to apply for an Exempt (E) number, your organization should send a cover letter using your organization's letter head requesting the exemption, and include a copy of the following:
- The articles of incorporation, if incorporated.
- The organization's constitution, if unincorporated.
- The by-laws.
- The IRS letter, reflecting federal tax-exempt status, if your organization has one. See the Internal Revenue Service's website for information on becoming a non-profit organization.
- The most recent financial statement. Religious organizations do not need to submit a financial statement with the initial request.
- A brief narrative that explains purposes, functions, and activities of your organization.
- Brochures or other printed material explaining the purposes, functions, and activities of your organization.
- Any other information that describes the purposes, functions, and activities of your organization.
There is no fee for this service and no form is provided by the Illinois Department of Revenue. A charitable organization isn't necessarily
qualified because it has a charter from the
Secretary of State’s office designating it as a not-for-profit corporation, or an exemption from
federal taxes under Section 501(c)(3) of the
Internal Revenue Code. Although the information
is relevant, it doesn't prove the charitable
nature of the organization.
Click here for information on how to renew your Sales Tax Exemption Status
Please refer to the Illinois Administrative Code; Section 130.2007
The information outlined above should be sent to the following address:
Illinois Department of Revenue
Sales Tax Exemption Section 3-520
101 W Jefferson St
Springfield, IL 62702-5145
For more information please refer to PIO-37
, Sales & Property Tax Exemptions, or refer to our "Publication 104"
for a list of common sales tax exemptions. This publication identifies several of the most common sales tax exemptions, explains how retailers and service persons must document sales of tax-exempt items, and provides references to the Illinois Administrative Code for each exemption. For a complete listing refer to the Illinois Administrative Code; Section 130.120
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