Multistate Tax Commission/Association of Fund-Raising Distributors & Suppliers   New York

Department of Taxation and Finance - Office of Tax Policy Analysis
Contact: Business Tax Information Center
Phone: 1-800-972-1233

New York’s sales and compensating use tax does not have a specific exemption for fund raising groups or sales. Rather, it provides a general exemption for any sale or amusement charge by a qualified exempt organization (generally IRC 501(c)(3) organizations) with the exception of:

For more information on these exemptions, see New York Tax Law, Chapter 60, Article 28, Section 1116(a) and 1116(b). Also see Sales and Use Tax Regulations, Part 529.