How to Fill Out and Submit Form REG-1E: ST-5 Exempt Organization Certificate

To fill out Form REG-1E, gather your IRS 501(c) determination letter, incorporation documents, bylaws, officer Social Security numbers, and FEIN; complete the identifying information and a plain-language summary of your organization’s purpose; have an officer sign it; and upload the signed form with all supporting documents to the New Jersey Division of Taxation through its Tax Correspondence Manager portal. There is no filing fee, and processing takes up to eight weeks.¹

Confirm Your Organization Qualifies First

The ST-5 exemption is limited to organizations formed and operated exclusively for religious, charitable, scientific, literary, or educational purposes, or for preventing cruelty to children or animals. No part of the organization’s earnings can benefit a private individual, no substantial part of its activity can involve influencing legislation, and it cannot participate in political campaigns.²

Most applicants need a federal 501(c)(3) determination letter before the Division will approve the REG-1E. A few categories don’t:³

Churches and ministries operated exclusively for religious purposes may apply with articles of organization and bylaws only.⁴
Veterans’ organizations may submit a 501(c)(19) letter.
Volunteer fire, rescue, first aid, and emergency companies may submit whatever 501(c) letter the IRS issued.
PTAs, PTOs, and booster clubs qualify when associated with a national organization.
Public schools located outside New Jersey.

Fraternal organizations, social clubs, business leagues, labor organizations, and homeowner associations do not qualify, even if they hold another type of 501(c) designation from the IRS.

Documents to Have in Hand Before You Open the Form

The Division will not process an incomplete application, and if the file sits inactive for six months it gets discarded entirely, forcing a fresh start.¹ Pull everything together first.

Your most recent IRS determination letter showing exempt status under an IRC 501(c) code. If you’ve applied to the IRS but haven’t received the letter, you can still submit the REG-1E, but the Division will not process it until the letter arrives.¹
A copy of your Certificate or Articles of Incorporation showing the filing date and approval by your home state, plus any amendments.
A copy of your current bylaws and all amendments.
Governing documents that establish eligibility for exempt status. Acceptable documents include the Certificate of Incorporation, Articles of Association, Operating Agreement, Trust Agreement, Charter, Constitution, or Bylaws, whichever contains the exempt-purpose language.³
If your organization is a branch or chapter under a parent’s group exemption, the parent’s group exemption letter from the IRS plus a letter from the parent confirming your organization is covered and in good standing.
Social Security numbers for all officers. The Division won’t accept the application without them.¹
Your Federal Employer Identification Number. If you don’t have one, apply free at irs.gov and the number issues immediately.

Completing the REG-1E

The form is a PDF on the Division of Taxation website. It collects identifying information, organizational details, and a summary of what your organization does.³

Identifying Information

The top of the form asks for your organization’s legal name, FEIN, mailing address, type of organization (corporation, trust, unincorporated association, and so on), state of incorporation, and incorporation date. Match these entries to your Certificate of Incorporation exactly. Discrepancies between the form and the supporting documents are one of the most common causes of processing delays.

Section J: Purpose and Activities

Section J asks for a summary of your organization’s primary purpose and main activities. Write a plain description of what the organization actually does. The Division uses this to confirm your activities line up with the exempt purposes recognized under New Jersey law, so the description should track the language in your governing documents rather than reach for something more marketing-friendly.

Signature

An officer, trustee, or other responsible party must sign and date the completed form. An unsigned REG-1E is an incomplete application.

Submitting the Application

The Division prefers online submission. Upload the signed REG-1E and every supporting document through the Tax Correspondence Manager at nj.gov/treasury/taxation/njonrs.shtml, referencing PO Box 269 as the destination. Uploading avoids mail delays and gives you a receipt confirmation.³

If you can’t submit online, call (609) 984-5739 for instructions. You can also mail the complete package to:

Regulatory Services Branch — Exempt Organization Unit
New Jersey Division of Taxation
PO Box 269
Trenton, NJ 08695-0269

For courier delivery other than USPS Express, use the street address at 7th Floor, 3 John Fitch Plaza, Trenton, NJ 08611.⁵ There is no filing fee.⁶

What Happens After You File

Processing takes up to eight weeks, and longer if the Division asks for additional documentation.¹ The Division reviews your bylaws, incorporation documents, and IRS letter to confirm your organization meets New Jersey’s requirements. Your organization is not exempt from sales tax while the application is pending. A pending REG-1E is not a substitute for the ST-5 certificate, so time large purchases accordingly.

If approved, the Division mails a physical ST-5 Exempt Organization Certificate to the address on your application. The certificate doesn’t expire, so there’s no set renewal to track. It remains valid as long as your organization stays in good standing and continues operating for its exempt purposes.

If the application is incomplete, the Division holds it for six months. After that the file is discarded, and you’d need to start over with a new REG-1E and full documentation.¹

Keeping the ST-5 Valid After Approval

The state exemption rides on your federal exempt status. Tax-exempt organizations must file an annual return with the IRS (Form 990, 990-EZ, 990-N, or 990-PF depending on size and type), and missing three consecutive years of federal filings triggers automatic revocation of tax-exempt status effective on the due date of the third missed return.⁷ Losing federal exemption puts the ST-5 at risk as well.

The same conduct restrictions in the eligibility rules apply on an ongoing basis. No part of the organization’s net earnings can benefit a private individual, which rules out above-market insider salaries and funneling funds to founders or their families.⁸ And 501(c)(3) organizations are prohibited from participating in any political campaign for or against a candidate for public office; contributing to campaign funds, endorsing candidates on the organization’s website, and distributing materials supporting or opposing a candidate all count as prohibited intervention.⁹ New Jersey’s statute mirrors these limits, so violating any of them threatens both the federal exemption and the ST-5.²

1
New Jersey Division of Taxation. Nonprofit Organizations FAQs
2
Justia. New Jersey Code 54:32B-9 – Exempt Organizations
3
New Jersey Division of Taxation. Application for ST-5 Exempt Organization Certificate for Nonprofit Exemption from Sales Tax
4
New Jersey Department of the Treasury. Tax Treatment of Nonprofit Organizations and Government Entities
5
New Jersey Division of Taxation. Exempt Organization Request for Updated or Replacement ST-5
6
Division of Taxation. Nonprofit Organizations
7
Internal Revenue Service. Automatic Revocation of Exemption for Non-Filing: Frequently Asked Questions
8
Internal Revenue Service. Inurement/Private Benefit: Charitable Organizations
9
Internal Revenue Service. Know the Law: Avoid Political Campaign Intervention