Watch our short Youtube video on how Fundraising Tickets are taxed
Sales Tax
Use Tax
No General Exemption
Typical Taxable Sales
Typical Non-Taxable Activities
Seller’s Permit
Charitable Organizations
Charitable Organizations - Purchases
Charitable Organizations – Welfare Exemption
Charitable Organizations – Thrift Store
Food and Meals
Food Sales
Food and Meals – Special Exemptions
Food Sales at Fundraising Events
Food To Go
Food To Go – Cold Food Products
Food To Go – Cold Beverages
Food To Go – Hot Prepared Food
Food To Go – Combination Packages
Food for Consumption On-site
Food for Consumption On-site – Admission Charged
Food for Consumption On-site – Dining Facilities
Ticket Pricing
Fundraising Events – Serving Meals
Refreshments
Purchases of Supplies
Recordkeeping – Food Sales
Vending Machines
Vending Machines - Operator
Newspapers & Periodicals
Newspapers & Periodicals - Exemptions
Component Parts of a Periodical
Publication without Charge
Periodical Subscriptions
Periodicals published by 501(c)(3) Nonprofits
Periodicals published by Other Nonprofits
Common Publication Situations
Printing Cost
Exemption Certificate
Fundraiser Companies
Fundraiser Companies – Sales Agent
Promotional Items
Registration Requirements
Temporary vs Regular Permit
Taxable Amount
Sales Tax Reimbursement
Purchases for Resale
Purchases for Resale - Consumer
Resale Certificate
Taxable Purchases
Filing Returns – Temporary Permit
Filing Returns – Regular Permit
Filing Returns
Recordkeeping
Recordkeeping - Segregation
Recordkeeping - Audit
Flea Markets & Swap Meets
Donations – Resale Inventory
Donations – Items Purchased
Donations – Sale of Donated Goods
Donations – Gift Certificates & Services
Loans for Educational Purposes
California Sales Tax Exemptions for NonProfits
This course gives a detailed overview of the various sales tax exemptions available to nonprofits in California. It also covers basic sales tax concepts which form the foundation of accurate filing and compliance. The specific topics covered have been listed below.
The intended audience for this course are nonprofits, their bookkeeper or CPA, and their suppliers. There is no prior knowledge pre-requisite as the course defines all the necessary basic concepts. After successful completion, the course taker would be in a better position to handle taxability of various sales and purchase transactions they encounter in their daily work.
The content has been adopted from resources published by the California Department of Tax & Fee Administration (CDTFA). It is presented for educational purposes only and not meant to construe legal or tax advice.
Topics covered:
Length: 1 hr 56 min
Price: $95
The course can be bought from the popular content platform Patreon. The purchase button below will take you directly to the course page on Patreon.
Read our short blog here where we explain how food is taxed depending on if it is 'to-go' or for 'consumption on-site'.
Cold food, cold beverage, hot food, hot beverage - each are taxed differently