Any corporation granted an exemption by the IRS as a non-profit organization under Section 501(c) is exempt from Delaware Corporate Income Tax.
Additionally, non-profit corporations are exempt from obtaining a Delaware business license and paying the accompanying gross receipts tax on the sales of most goods and services. Please note, however, that some services such as leasing tangible personal property or providing accommodations are taxable regardless of the tax status of the entity providing such services.
Non-profit corporations in Delaware are required to 1) register with the Division of Revenue and withhold Delaware State income taxes on employees performing services within Delaware, and 2) register with the Delaware Department of Labor. If the non-profit is a private foundation with activities conducted in the State of Delaware, it is also required to file a copy of Federal Form 990 PF with the Delaware Attorney General.
Non-profit organizations include, but are not limited to:
The net profit of these organizations cannot benefit any private stockholder or member.