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 a 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.

Additionally—

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. Click IRS online to contact the IRS.

Links

For more information on nonprofits, click the New & 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 Filer’s Kit

  • Message from the Secretary
    Thank you again for making the 2012 tax-filing season a success. Largely because of your efforts, we were able to process nearly $260 million in personal income tax refunds in a timely and efficient fashion with very few errors. Read More     ​

E-File for accurate returns and faster refunds.
Federal automatic extensions also extend New Mexico income tax returns.
E-File and E-Pay and extend your income tax due date.
Get your refund faster when you E-File.
Low-income residents may qualify for income tax credits.
You may qualify for the Working Family Income Tax Credit.
You may qualify for the Earned Income Tax credits.
Estimated tax payments may be required if you withhold too little.
Manage your account online using Taxpayer Access Point.
Business closed? Update your CRS account online.
Gross receipts tax rates are subject to change in January and July.
NTTCs may be required to support tax-deductible sales.
Changing your address? Update your tax records online.
View payments and returns using Taxpayer Access Point.
Keep up with recent tax changes. See the instructions.
Keep accurate tax records for up to 10 years.
Double-check your figures. Errors will delay your return.
Get your money faster using refund express direct deposit.
Pay online by electronic check or credit card.
Avoid delays, submit a complete return.
Tax Fraud in New Mexico, call 1-800-457-6789.
Check the status of your refund, visit Taxpayer Access Point.
Pay your property taxes to your county treasurer.
Delinquent property taxes? See your local county treasurer’s office.
Find out who is managing your county government.
Property tax auctions are often held at the county treasurer’s office.
April property tax valuation determines your November tax bill.
Property taxes pay for schools, police, and hospitals.
Property was sold at auction? We may have your money.
Stop penalty and interest by paying your principal tax quickly.
Make sure you use correct tax ID numbers.
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Include your phone number and e-mail address when filing.
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Generally, both spouses are responsible for liability on a joint return.
Sign and date your return.
Avoid preparers who base their fee on a percentage of the refund.
Tax fraud is the responsibility of the taxpayer
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