I am in charge of a conference that is to be held in Reno Nevada this
November. Our organization is NOT based in Nevada, but is a NATIONAL
non-profit 501C3. I am seeking information on whether we may be
considered tax-exempt in Nevada, the extent of that tax-exemption
(general purchases, hotel bills, etc), and what process we would need
to go through in order to identified as tax-exempt in that state if
appilcable.

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Clarification of Question by sjkistler-ga on 12 Feb 2003 09:29 PST

We are a national non-profit and it is our non-profit status that
renders us tax-exempt in many states. We have had conferences in other
states where our state sales tax either was not charged or was rebated
based on receipts. Thanks for trying.

An organization with an Internal Revenue Service tax exemption (as
described in section 501(c)(3) of the Internal Revenue Code) does not
need a Nevada business license to do business in Nevada:
  http://tax.state.nv.us/taxnew/documents/Business_Tax.pdf

I can't determine from the State of Nevada's Web site whether any sort
of registration or income tax exemption is required of charitable
organizations doing business in the state. Such registration is
required in many states, and this registration and exemption is often
separate from the issue of a business license. In many states, such
registration is handled by the Secretary of State. You can contact the
office of the Secretary of State as shown here:
  http://sos.state.nv.us/services/contact.htm
I suggest using the contact information under "Commercial
Recordings/Corporation Information". Ask your contact person there
what the state's requirements for 501(c)(3) organizations are in
general. Because many state secretaries are involved in this, your
contact person will probably know the answers even if Nevada's
Secretary of State isn't involved.

As a followup to my previous comment, I am not aware that any
charitable tax exemption in ANY state conveys an exemption on taxes
such as sales taxes and hotel taxes.

Any entity that purchases goods to which it will add value and re-sell
as part of its business can obtain a reseller's exemption for sales
taxes. When you buy goods for resale, you provide your exemption
number to the vendor and no sales tax is charged. The reason is that
YOU must charge sales tax when you sell your own product. But if you
are buying goods NOT for resale, you pay sales tax, whether you are a
501(c)(3) nonprofit, a taxable corporation, or an individual.  As far
as I know, no state differs on this ... but I'd welcome news that I'm
misinformed.

If Nevada has some sort of state tax-exempt status for 501(c)(3)
organizations, it means that the organization does not have to pay
state corporate income tax on profits it makes doing business in the
state. There may also be exemptions on some payroll taxes, like
unemployment insurance. That's about all it means, as far as I know.

But states may also require that non-profits that SOLICIT in the state
register with the state. This provides a means for the state to
regulate your solicitation activities and to prosecute if you break
the law. Holding a convention in the state might just be enough to
trigger that kind of registration, so I advise that you contact the
Secretary of State as I wrote in the earlier comment.