Sales Tax Exemption
Model A & Model C+ fiscally sponsored programs are exempt from sales tax on program-related expenses.
Model A and Model C+ fiscally sponsored programs must make purchases under NOPI INC, not under the name of the fiscally sponsored program, or the exemption certificate may be rejected by the vendor. Model C fiscally sponsored organizations must apply for their own sales tax exemption.
Access Tax Exemption Certificates →
Users must request access to view certificates. Please allow 1-2 business days for your request to be vetted and approved.
Special Note for California Purchases
Unlike many other states, California does not recognize a general, blanket sales tax exemption for 501(c)(3) nonprofits. Purchases made for general operational use—such as office equipment, computers, software, and general supplies—are strictly subject to standard California sales tax, even when purchased under NOPI INC.
However, your project may be able to make tax-free purchases under two specific statutory exceptions:
- Purchases for Resale: If your project is purchasing tangible merchandise or items strictly intended to be sold, distributed, or auctioned off to the public later (e.g., fundraising merchandise or charity auction items), you can buy these items tax-free up front. You must provide the vendor with a completed California Resale Certificate. (Note: This requires your project to be registered under a Seller's Permit to collect and remit tax from the final end-consumers).
- Special Exempt Categories: California code offers highly specialized exemptions for projects directly engaged in the relief of poverty and distress (such as food banks or welfare shelters), specific museum collection acquisitions, or authorized youth and school groups.
If you believe your project's core operations qualify for a specialized state exemption, please email support@thenopi.org so our compliance team can help review your eligibility and assist in coordinating a formal written request with the California Department of Tax and Fee Administration (CDTFA).