Start/Register a Non-Profit?
A tax-exempt entity is a nonprofit business that the government grants tax-exempt status under Section 501(c) of the United States Internal Revenue Code (IRC). You must apply to receive tax-exempt status.
Any nonprofit organization (or “nonprofit”) engaged in business in the State of New Mexico is required to register with the Taxation and Revenue Department (TRD). As a nonprofit, if you do not receive tax-exempt status, you will be treated like all other business organizations by TRD. Registration is dependent on your type of entity and activities. If you are a tax-exempt entity that has no tax liabilities, you may be exempted from registration.
How to Apply for a CRS Identification Number
TRD offers two ways to obtain a CRS identification number. You can submit form ACD-31015, Application for Business Tax Identification Number to any local tax office. Or you can also apply for a CRS ID online through the New Mexico Taxpayer Access Point (TAP).
After registering the nonprofit organization, you will receive a New Mexico tax identification number. If you are not tax exempt, use this number to report and pay state and local option gross receipts tax, New Mexico withholding tax and compensating tax under the Combined Reporting System (CRS).
There is no fee to register or obtain a CRS identification number. If you return your forms to any district tax office or register online, you will receive a CRS identification number immediately. If you submit an application by mail, it is processed within one to two weeks. TRD then mails you the CRS identification number. Applications for CRS identification numbers are also available at many city, village and town halls around the state. Those offices can issue a CRS Identification Number immediately upon processing an application.
You can obtain Nontaxable Transaction Certificates (NTTCs). If you have a 501(c)(3) exemption, register to obtain Type 9 NTTCs. To find out how to obtain NTTCs, click the Nontaxable Transaction Certificates button on the left-hand side of this page.
If you are a nonprofit and want to incorporate in the State of New Mexico, you are required to register with the Public Regulation Commission (PRC). You must file biannual reports with the PRC.
All charitable organizations existing, operating or soliciting contributions in the State of New Mexico must register with the New Mexico Attorney General and must file annual financial reports.
TRD exempts an entity with a tax-exempt status under IRC §501(c)(6) from the gross receipts tax if it engages in chamber of commerce, visitor bureau, and convention bureau functions. You must show TRD that the United States Commissioner of Internal Revenue has granted your nonprofit exemption from the federal income tax. This exemption usually comes in the form of a letter of determination from the IRS. The rules for this exemption are described in Section 501(c)(6) of the United States IRC.
Nonprofit organizations must obtain a Federal Employer Identification Number (FEIN). The IRS issues this number.
For more information on nonprofits, click the New and Small Business Education Center button on the left-hand side of this page. Then click the Information for Non-Profits button.
501(c)(3) Nonprofit Groups & New Mexico’s Gross Receipts Tax
FYI-103: Gross Receipts Tax Information for Non-Profit Organizations
FYI-102: Information for New Businesses
CRS-1, Combined Report