Pay business taxes
Non-profits registered with the RI Department of State are not automatically exempt from paying taxes. You may owe income taxes to the Internal Revenue Service and sales taxes to the RI Division of Taxation and/or your local city or town. Your tax obligations may vary if your non-profit corporation generates unrelated business income.
State taxes
Most non-profit corporations do not owe income taxes in Rhode Island. Your non-profit may apply to the RI Division of Taxation for exemption from the sales and use tax. Find out more. You should be aware that there may be additional tax obligations including unemployment tax (http://www.uitax.ri.gov/).
To report unrelated business income, non-profits must file IRS Form 990T and RI-1120C. Minimum corporate tax ($400) may apply.
Federal taxes
Non-profit corporations registered with the RI Department of State are not automatically exempt from federal income taxes. You must apply for exemption.
Tax exempt non-profits must file Form 990 with the IRS each year.
Unrelated business income is reported using Form 990T.
If your non-profit has not been granted exemption from federal income taxes, it may be helpful to contact an accounting professional.
Local taxes
Below is the contact information for Rhode Island’s municipal tax collectors. Please contact your local tax collector for specific information about any local business-related taxes you may owe.
City or Town | Phone Number | Business Hours |
---|---|---|
Barrington | 401-247-1900 |
Mon: 8:30am – 8:00pm
|
Bristol | 401-253-7000 | Mon – Fri 8:00am – 4:00pm |
Burrillville | 401-568-4300 |
Mon - Wed: 8:30am – 4:30pm Thurs: 8:30am – 7:00pm Fri: 8:30am – 12:30pm |
Central Falls | 401-727-7470 |
Mon – Thurs: 8:30am – 4:30pm |
Charlestown | 401-364-1234 | Mon – Fri: 8:30am – 4:30pm |
Coventry | 401-822-9167 | Mon – Fri: 8:30am – 4:30pm |
Cranston | 401-780-3333 | Mon – Fri: 8:30am – 4:30pm |
Cumberland | 401-728-2400 | Mon – Fri: 8:30am – 4:30pm |
East Greenwich | 401-886-8612 | Mon – Fri: 8:30am – 4:30pm |
East Providence | 401-435-7544 | Mon – Fri: 8:00am – 4:00pm |
Exeter | 401-364-1234 | Mon – Fri: 9:00am – 3:30pm |
Foster | 401-392-9200 | Mon – Fri: 8:30am – 5:30pm |
Glocester | 401-568-6206 | Mon – Fri: 8:00am – 4:30pm |
Hopkinton | 401-377-7781 | Mon – Fri: 8:30am – 4:30pm |
Jamestown | 401-423-9807 | Mon – Fri: 8:00am – 4:30pm |
Johnston | 401-351-6618 | Mon – Fri: 8:30am – 4:30pm |
Lincoln | 401-333-1100 | Mon – Fri: 8:30am – 4:30pm |
Little Compton | 401-635-4219 | Mon – Fri: 8:30am – 4:30pm |
Middletown | 401-847-0193 | Mon – Fri: 8:00am – 4:00pm |
Narragansett | 401-782-0648 | Mon – Fri: 8:30am – 4:30pm |
Newport | 401-845-5401 | Mon – Fri: 8:30am – 4:30pm |
New Shoreham | 401-466-3230 | Mon – Fri: 9:00am – 3:00pm |
North Kingstown | 401-294-3331 | Mon – Fri: 8:30am – 4:30pm |
North Providence | 401-232-0900 | Mon – Fri: 8:30am – 4:30pm |
North Smithfield | 401-767-2200 | Mon – Fri: 8:30am – 4:30pm |
Pawtucket | 401-728-0500 ext. 344 | Mon – Fri: 8:30am – 4:30pm |
Portsmouth | 401-683-1214 | Mon – Fri: 8:30am – 4:30pm |
Providence | 401-331-5252 | Mon – Fri: 8:30am – 4:30pm |
Richmond | 401-539-9000 | Mon – Fri: 9:00am – 4:00pm |
Scituate | 401-647-5526 ext. 128 | Mon – Fri: 8:30am – 4:00pm |
Smithfield | 401-233-1005 | Mon – Fri: 8:30am – 4:30pm |
South Kingstown | 401-789-9331 ext. 1215 | Mon – Fri: 8:30am – 4:30pm |
Tiverton | 401-625-6706 | Mon – Fri: 8:30am – 4:00pm |
Warren | 401-245-7340 | Mon – Fri: 8:30am – 4:30pm |
Warwick | 401-738-2002 | Mon – Fri: 8:30am – 4:30pm |
West Greenwich | 401-392-3800 | Mon – Fri: 8:30am – 3:30pm |
West Warwick | 401-822-9210 | Mon – Fri: 8:30am – 4:30pm |
Westerly | 401-348-2522 | Mon – Fri: 8:30am – 4:30pm |
Woonsocket | 401-767-9274 | Mon – Fri: 8:30am – 4:30pm |
Unrelated business income
Non-profit corporations can generate taxable income by regularly performing a trade or business activity that is not substantially related to its exempt purpose. An example of unrelated business income would be a Homeowners’ Association that regularly rents their tennis courts to earn additional income.
Unrelated business income over $1,000 must be reported to the IRS and the RI Division of Taxation. Learn more.