Sales and Property Tax Exemption

The following links represent the pathways (where applicable) for obtaining sales and property tax exemption for all states where Crossway Network Churches are currently located. When churches are planted or adopted, the list will be updated. You can also download the One Page PDF containing the same links. This resources is also found in the flow of establishing a church in our larger Administrative Guide.

• COLORADO
  • Sales Tax: Instructions and forms for Colorado Sales Tax Exemption. Fill out and submit Colorado form DR715
  • Property Tax: See Colorado Department of Local Affairs. Choose the application form under Religious Worship or click here. You will need to file for property tax exemption online annually.
• ILLINOIS
  • Sales Tax: Instructions and forms for Illinois Sales Tax Exemption. Fill out and submit Illinois form STAX-1
  • Property Tax: Information at Illinois Department of Revenue. Complete and submit Form PTAX-300-R and accompanying documents (Note: This is an Illinois Department of Revenue form but is available through your county assessor’s office.).
• MONTANA
  • No Sales Tax: Exemption not applicable. See Information from the State of Montana
  • Property Tax: Information at Montana Department of Revenue. Complete and submit Property Tax Exemption Application.
• NEW JERSEY
  • Sales Tax: Instructions and forms for New Jersey Sales Tax Exemption. Fill out and submit New Jersey form REG-1E
  • Property Tax: There is no statewide process. The State of NJ instructs – “For information on exemption from Local Property Tax for qualifying nonprofit use, contact the Tax Assessor in the corresponding municipality.” See NJ Nonprofit Organizations and Government Entities, Page 13.
• NEW YORK
  • Sales Tax: Instructions and forms for New York Sales Tax Exemption. Fill out and submit New York Form ST119.2-I
  • Property Tax: Information and forms at the NY Department of Taxation and Finance, Exemption Administration.
• NORTH CAROLINA
  • Sales Tax: No current sales tax exemption. Instead, a nonprofit organization may apply for sales and use tax reimbursements semiannually. See Information from NC Department of Revenue.
  • Property Tax: See NC Legislation on Religious Use Property Tax Exemption. Fill out and submit NC Application for Property Tax Exemption.
• OREGON
  • No Sales Tax. Exemption not applicable. See Information from the State of Oregon
  • Property Tax: Information on Property Tax Exemptions for Specified Organizations. Fill out and submit Oregon’s Application for Real and Personal Property Tax Exemption.
• WASHINGTON
  • Sales Tax: No sales tax exemption for nonprofit organizations. They are taxed like every other business. See Information from WA Department of Revenue.
  • Property Tax: Information from the WA Department of Revenue. Fill out and submit Application for Property Tax Exemption.
• WYOMING
  • Contact the Wyoming Department of Revenue for sales and property tax exemptions. Generally speaking a nonprofit organization can receive these exemptions by submitting their 501(c)(3) determination letter OR their Articles of Incorporation, Bylaws, Mission Statement, Budget, and Income & Expense Statements for past 3 years.