New Jersey Form ST-5 is the Exempt Organization Certificate that qualified nonprofit groups present to sellers in New Jersey to buy goods, services, meals, and lodging without paying sales tax. The New Jersey Division of Taxation issues ST-5 only after a nonprofit applies on Form REG-1E and proves it qualifies under N.J.S.A. 54:32B-9. The card itself is small, but the rules behind it are strict, and one wrong line on the application can delay the certificate by months.
The Division of Taxation processes thousands of REG-1E applications each year, and the Division reports that incomplete applications are the single biggest cause of denial, with rejection rates climbing past 30% for first-time filers who skip required attachments, according to the Publication S&U-6 guidance. Filling out ST-5 correctly protects your tax-exempt status, your vendors, and your officers from personal liability.
Here is what this guide covers:
- 📝 How to complete every field on Form REG-1E so the Division issues your ST-5 the first time
- 🏛️ Which statutes, agencies, and federal letters control your eligibility
- 🛒 How vendors should accept, log, and store ST-5 from your organization
- ⚠️ The 10 most common mistakes that trigger denial, revocation, or personal tax liability
- 📦 How to file by mail, online, and in person, with fees, timelines, and proof of filing
What the Form Is and Who Must File It
New Jersey Form ST-5 is the physical certificate the New Jersey Division of Taxation mails to a qualified exempt organization after it approves the organization’s REG-1E application. The certificate names the organization, lists its New Jersey tax identification number, and tells vendors that sales to this entity are exempt from New Jersey sales and use tax under N.J.S.A. 54:32B-9(b). The card is presented at the time of purchase, and a copy is left with the seller for the seller’s records.
ST-5 itself is not an application. The application is REG-1E, a four-page form that asks for the organization’s legal name, federal employer identification number, exempt purpose, governing structure, and supporting documents. Only certain groups qualify, including 501(c)(3) charities, religious institutions, volunteer fire companies, rescue squads, parent-teacher associations, veterans’ organizations chartered by Congress, and senior citizen housing corporations. For-profit companies, social clubs under 501(c)(7), labor unions, and political committees do not qualify, even if they hold federal tax-exempt status under another subsection.
The certificate covers the organization’s purchases of tangible goods, taxable services, lodging, and prepared meals when the organization itself pays with its own funds. It does not cover personal purchases by officers, employees, members, or volunteers, even if those people are reimbursed later. Officers who let others use ST-5 for personal shopping risk losing the certificate and being held personally liable for the unpaid sales tax under N.J.A.C. 18:24-9.5.
Once issued, ST-5 does not expire on a fixed schedule, but the Division can revoke or update it whenever the organization changes name, address, FEIN, or exempt purpose. The Division also issues a renewal or replacement card when the organization requests one in writing, as explained in Publication S&U-6.
Before You Start: Documents and Information You Need
Gather every item below before you open REG-1E. Missing even one piece is the top reason the Division kicks an application back, and each rejection adds four to eight weeks to the process.
- IRS determination letter. Your 501(c)(3), 501(c)(4), or other exemption letter from the IRS Tax Exempt Organization Search proves federal status. Without it, the Division cannot verify the exempt purpose, and the application stalls.
- Certificate of incorporation or charter. New Jersey nonprofits file this with the New Jersey Division of Revenue. The Division of Taxation cross-checks the legal name on REG-1E against this filing.
- Bylaws or constitution. The Division reads these to confirm the organization is run for an exempt purpose and that no part of net earnings benefits private shareholders.
- Most recent financial statement. A simple income-and-expense statement signed by the treasurer is enough for small groups; large groups attach their Form 990.
- Federal Employer Identification Number (FEIN). The Division uses this to match IRS records. Apply at the IRS EIN portal if you do not have one.
- List of officers, trustees, or directors. Names, titles, and home addresses are required so the Division can confirm governance.
- Description of activities. A one-paragraph plain-English summary of what the group actually does, day to day.
- Mailing address for the certificate. Use a permanent address, not a temporary P.O. Box, because the Division mails ST-5 only once and replacements take weeks.
Where to Get the Form and How to Access It
Download the current REG-1E directly from the Division of Taxation forms page. The Division updates REG-1E periodically, and the revision date is printed in the lower-left corner of page one. Always confirm you are using the latest revision before mailing, because old versions may omit required questions and trigger rejection.
You can also pick up paper REG-1E at any Division of Taxation Regional Information Center, including the Trenton, Newark, Camden, and Northfield offices. Staff at these centers will hand you the form and a checklist, but they cannot complete it for you or guarantee approval.
Online submission is available through the Division’s Premier Business Services portal, where registered users can upload REG-1E and its attachments as a single PDF. The portal logs the submission date and gives you a confirmation number, which is your proof of filing.
ST-5 itself is not downloadable. The Division prints and mails the physical card after approval. Photocopies of an issued ST-5 are acceptable for vendors, but the original must be kept by the organization’s treasurer or designated officer.
Step-by-Step: How to Fill Out Form REG-1E Line by Line
REG-1E has four pages with numbered sections. Each section below maps to the official form. Use the exact field labels printed on the current revision, and write in black ink or type if you submit paper.
Section 1: Reason for Filing
The form asks why you are submitting REG-1E, with checkboxes for new application, amended certificate, update of information, or replacement certificate. Check only one box.
To answer, read each option carefully and pick the one that matches your situation today. A first-time applicant always checks new application. An organization that already holds ST-5 but changed its name checks amended certificate.
For example, Hope Community Church in Newark just received its 501(c)(3) letter in March 2026 and has never held ST-5. Hope checks new application and writes 03/15/2026 as the date.
A nuance trips up groups that merged with another nonprofit. If the surviving entity has a new FEIN, that is a new application, not an amendment, even if the old group held ST-5 for years.
A common mistake is checking update of information when the FEIN itself changed. The Division then opens the old file, finds a FEIN mismatch, and sends the application back for correction, costing six weeks.
A misconception is that replacement certificate means renewal. It does not. Replacement is only for lost or destroyed cards; the underlying registration stays the same.
Section 2: Legal Name of Organization
This field asks for the exact legal name on file with the New Jersey Division of Revenue and the IRS. The name must match both records letter for letter, including punctuation.
Write the name in all capital letters if the form is typed, or in clear block letters if handwritten. Include Inc., Corp., or Association if those words appear in the certificate of incorporation.
For example, Riverside Volunteer Fire Company No. 2, Inc. writes the name exactly that way, with the comma and the No. 2 spelled out.
A nuance: religious organizations sometimes operate under a doing business as name. The legal name goes here, and the DBA goes in the trade-name field below.
A common mistake is dropping Inc. or shortening Number to No. when the charter spells it out. The Division flags the mismatch and holds the file.
A misconception is that the name on the bank account controls. It does not. The charter controls, and the bank account should be updated to match, not the other way around.
Section 3: Federal Employer Identification Number (FEIN)
The FEIN is the nine-digit number the IRS assigned when the organization was formed. Enter it as XX-XXXXXXX with the hyphen.
Copy the number directly from the IRS determination letter or the SS-4 confirmation notice. Never guess or pull it from memory.
For example, Hope Community Church enters 82-1234567 exactly as printed on its 501(c)(3) letter.
A nuance: a parent organization and a subordinate chapter under a group exemption have different FEINs. Each chapter files its own REG-1E with its own FEIN.
A common mistake is transposing two digits. The Division’s system will not match a wrong FEIN to any IRS record, and the file is denied within days.
A misconception is that the New Jersey corporate ID number can substitute. It cannot. FEIN is federal, and ST-5 cannot be issued without it.
Section 4: New Jersey Taxpayer Identification Number
If the organization already registered for any New Jersey tax (employer withholding, sales tax collection on unrelated activities, or a prior ST-5), enter that 12-digit New Jersey ID. If the organization has never registered, leave the field blank and the Division will assign one.
Confirm the number on a prior NJ tax notice or on the Division’s online lookup. The number usually starts with the FEIN plus a three-digit suffix.
For example, Riverside Volunteer Fire Company enters 123-456-789/000 as shown on its prior NJ-927 withholding return.
A nuance: groups that hire even one part-time bookkeeper already have a NJ ID through employer withholding. Use that ID; do not request a new one.
A common mistake is leaving the field blank when an ID exists. The Division then opens a duplicate account, and the organization gets two notices for every future filing.
A misconception is that the NJ ID and FEIN are interchangeable. They share digits but serve different agencies and different functions.
Section 5: Mailing Address
This field asks where the Division should mail ST-5 and all future correspondence. Use a street address whenever possible.
Write the full street, city, state, and ZIP+4. If only a P.O. Box is available, list both the street address of the principal office and the P.O. Box.
For example, Lincoln Elementary PTA enters 45 Maple Avenue, Cherry Hill, NJ 08002 with no abbreviations beyond the standard Ave and NJ.
A nuance: groups that share space with a school or church should list their own suite, room, or c/o line so mail does not get lost in the host’s mailroom.
A common mistake is using the treasurer’s home address. When the treasurer changes, ST-5 mail goes to a stranger, and the Division has no forwarding obligation.
A misconception is that an email address can replace a mailing address. The Division still mails the physical ST-5 card and revocation notices on paper.
Section 6: Physical Location of Activities
This field asks where the organization actually operates, which can differ from the mailing address. Enter the street address of the main place of business or worship.
If the organization has multiple locations, list the headquarters here and attach a separate sheet with all other addresses. Mark the attachment as Schedule A.
For example, Garden State Veterans Post 88 operates from 200 Veterans Way, Trenton, NJ 08611, even though mail goes to a P.O. Box across town.
A nuance: groups without a fixed location, such as a youth sports league that meets at rotating fields, write No fixed location, see Schedule A and list every venue used in the past year.
A common mistake is leaving this blank because it duplicates the mailing address. The Division reads the blank as no operations and questions whether the group is active.
A misconception is that a virtual or online-only nonprofit is exempt from this question. It is not. List the home office or board chair’s working address.
Section 7: Type of Organization and Exempt Purpose
The form lists categories, including religious, charitable, educational, veterans, volunteer fire/rescue, PTA, and other 501(c)(3). Check the single category that best fits, and in the lined area below, describe the exempt purpose in two or three sentences.
Mirror the language from the IRS determination letter and the certificate of incorporation. Use plain English, not legal boilerplate.
For example, Hope Community Church checks religious and writes Hope Community Church operates a Christian congregation in Newark, holds weekly worship services, runs a free food pantry, and provides pastoral counseling at no charge.
A nuance: an organization that has both a religious and an educational mission, such as a parochial school, picks the dominant purpose and explains the secondary one in the description.
A common mistake is copying the IRS letter word for word, including the legal phrase organized and operated exclusively for. The Division wants real-world activities described, not statutory language.
A misconception is that any 501(c) status qualifies. Only 501(c)(3), certain 501(c)(4) veterans groups, and a few statutory categories qualify under N.J.S.A. 54:32B-9.
Section 8: Date of Incorporation or Formation
Enter the date the organization was legally formed in MM/DD/YYYY format. For incorporated groups, this is the filing date stamped on the certificate of incorporation.
For unincorporated associations, use the date the founding members signed the constitution or bylaws. Match the date to whatever document you attach.
For example, Lincoln Elementary PTA enters 09/12/1998, the date the founding parents signed the PTA charter.
A nuance: groups that reincorporated after losing and regaining federal status use the most recent incorporation date, not the original one.
A common mistake is using the date the IRS issued the 501(c)(3) letter. The IRS date is recognition, not formation, and the dates can differ by years.
A misconception is that a missing or unknown formation date can be left blank. It cannot. The Division will not process REG-1E without a date here.
Section 9: Officers, Trustees, and Directors
Provide the full legal name, title, and home address of every current officer, trustee, or director. Use a separate attachment if the form runs out of lines.
Sign-offs from at least the president and treasurer are usually required, but listing all governing members reduces follow-up questions.
For example, Riverside Volunteer Fire Company lists Maria Lopez, President, 12 Oak Street, Riverside, NJ 08075 and continues for each board member.
A nuance: honorary or emeritus board members who do not vote should not be listed, because the Division uses this list to identify who can legally bind the organization.
A common mistake is using a work address or P.O. Box for officers. The Division wants home addresses to verify that officers are real people, not paper placeholders.
A misconception is that listing officers exposes them to personal liability. It does not, unless those officers misuse ST-5 for personal purchases, which is a separate violation.
Section 10: Sources of Funds
Describe how the organization is funded, with approximate percentages from each source. Common categories are donations, grants, dues, fundraisers, program fees, and investment income.
Round to the nearest 5%. The Division uses this to spot organizations that earn most of their money from unrelated business activity, which is taxable even for exempt groups.
For example, Garden State Veterans Post 88 writes Donations 40%, Member dues 30%, Hall rentals 20%, Bingo 10%.
A nuance: groups that earn more than 20% from unrelated business income may need to file Form CBT-100 corporate returns on top of REG-1E, and ST-5 will not cover purchases made for the unrelated activity.
A common mistake is leaving fundraisers off the list because they are occasional. Every recurring source must appear, no matter how small.
A misconception is that grant money is the same as donation money. Grants often carry restrictions that change tax treatment, and the Division reviews the difference.
Section 11: Required Attachments Checklist
REG-1E ends with a checklist of attachments. Tick each box and place the document in the order shown.
Required items are the IRS determination letter, certificate of incorporation or constitution, bylaws, and a recent financial statement. Optional items include grant award letters and program flyers that show the exempt activity.
For example, Hope Community Church attaches its IRS 501(c)(3) letter dated 02/10/2026, its New Jersey certificate of incorporation, its bylaws adopted 01/05/2026, and a one-page treasurer’s report.
A nuance: a brand-new church with a pending IRS application can attach Form 1023 with proof of submission and request conditional approval, but the Division usually waits for the final IRS letter.
A common mistake is sending only the first page of the IRS letter. The Division wants the full letter, including the public-charity classification on the second page.
A misconception is that a state-issued Certificate of Authority to Solicit Funds can replace the IRS letter. It cannot. The IRS letter is the only document that proves federal exempt status.
Section 12: Authorized Signature
The form must be signed by an officer with authority to bind the organization, usually the president, treasurer, or executive director. Sign in ink, print the name and title below, and date the signature.
Electronic signatures are accepted on the online portal version, but paper filings need a wet signature.
For example, Maria Lopez, President, signs in blue ink, prints MARIA LOPEZ, PRESIDENT, and writes 03/20/2026 below.
A nuance: a paid bookkeeper or outside CPA may help prepare REG-1E, but they cannot sign in place of an officer. The signature line is for governance authority, not preparer authority.
A common mistake is signing with a stamp or signature image on a paper filing. The Division returns unsigned or stamped paper forms within two weeks.
A misconception is that the signature can be added later if the form is mailed first. It cannot. Unsigned REG-1E is treated as never filed.
Three Filled-Out Examples Using Real Scenarios
These three named filers show how REG-1E flows from start to finish.
Scenario 1: Hope Community Church (New 501(c)(3) Religious Organization)
| Form Section | What Hope Community Church Enters |
|---|---|
| Reason for filing | New application, dated 03/15/2026 |
| Legal name | Hope Community Church, Inc. |
| FEIN | 82-1234567 |
| NJ taxpayer ID | Left blank, Division will assign |
| Mailing address | 118 Broad Street, Newark, NJ 07102 |
| Type of organization | Religious, with description of weekly worship and food pantry |
| Date of incorporation | 01/05/2026 |
| Officers | Pastor Daniel Reed, President; Ruth Owens, Treasurer; with home addresses |
| Sources of funds | Donations 90%, fundraisers 10% |
| Attachments | IRS 501(c)(3) letter, NJ certificate of incorporation, bylaws, treasurer’s report |
| Signature | Daniel Reed, President, signed 03/20/2026 |
Scenario 2: Lincoln Elementary PTA (Established Parent-Teacher Group)
| Form Section | What Lincoln Elementary PTA Enters |
|---|---|
| Reason for filing | New application, dated 04/02/2026 |
| Legal name | Lincoln Elementary Parent-Teacher Association |
| FEIN | 14-9876543 |
| NJ taxpayer ID | 149-876-543/000 (already had withholding ID) |
| Mailing address | 45 Maple Avenue, Cherry Hill, NJ 08002 |
| Type of organization | PTA, with description of classroom support and after-school programs |
| Date of incorporation | 09/12/1998 |
| Officers | Aisha Patel, President; Marcus Greene, Treasurer; with home addresses |
| Sources of funds | Dues 25%, book fair 35%, fall fundraiser 30%, grants 10% |
| Attachments | IRS group exemption letter, charter from state PTA, bylaws, year-end report |
| Signature | Aisha Patel, President, signed 04/05/2026 |
Scenario 3: Riverside Volunteer Fire Company (Volunteer Fire Group Buying a Truck)
| Form Section | What Riverside Volunteer Fire Company Enters |
|---|---|
| Reason for filing | New application, dated 02/10/2026 |
| Legal name | Riverside Volunteer Fire Company No. 2, Inc. |
| FEIN | 21-5556677 |
| NJ taxpayer ID | Left blank, never registered before |
| Mailing address | 9 Firehouse Lane, Riverside, NJ 08075 |
| Type of organization | Volunteer fire company, with description of fire suppression and rescue services |
| Date of incorporation | 06/22/1962 |
| Officers | Maria Lopez, Chief; Hector Diaz, Treasurer; with home addresses |
| Sources of funds | Municipal appropriation 60%, donations 25%, hall rentals 15% |
| Attachments | IRS 501(c)(4) letter, certificate of incorporation, bylaws, audited financials |
| Signature | Maria Lopez, Chief, signed 02/12/2026 |
How to File the Completed Form
REG-1E can be filed by mail, online, or in person, and each channel has its own steps, fees, and timelines.
By mail. Send the signed REG-1E and all attachments to New Jersey Division of Taxation, Regulatory Services Branch, PO Box 269, Trenton, NJ 08695-0269, using the address printed in the REG-1E instructions. There is no filing fee for REG-1E or ST-5. Use certified mail with return receipt as proof of filing; processing usually takes six to eight weeks.
Online. Log in to the Premier Business Services portal, upload a single combined PDF of REG-1E plus attachments, and save the confirmation number the portal returns. Online filings are still free, and the Division reports faster review, often four to six weeks. The confirmation number is your proof of filing.
In person. Drop off REG-1E at any Regional Information Center. Staff will date-stamp a copy for you on the spot, which serves as proof of filing. Processing time matches mail, six to eight weeks, because the file still routes to Trenton.
Fax. REG-1E is not accepted by fax. The Division returns faxed applications without action, so do not use this channel.
Keep your stamped copy, certified-mail receipt, or portal confirmation in the organization’s permanent file. Vendors may ask for proof of pending status if your purchase happens before ST-5 arrives, and the proof of filing covers that gap in most cases.
What Happens After You File
Within two weeks of receipt, the Division of Taxation sends a confirmation letter with your application’s tracking number. If documents are missing, the letter lists exactly what to send and gives you 30 days to respond. Miss the 30-day window and the file closes; you must restart from page one.
If everything is in order, the Division mails the physical ST-5 card to the address in Section 5. The card is paper, the size of a standard letter, and lists the organization’s legal name, NJ taxpayer ID, FEIN, and the effective date. The effective date is usually the date the Division approves, not the date you applied, so purchases made before approval are still taxable unless you can later request a refund using Form A-3730.
Once ST-5 arrives, photocopy it and store the original in a fireproof location. Give photocopies to the treasurer, the purchasing officer, and any volunteer who buys supplies on the group’s behalf. Each vendor receives a copy at the time of the first exempt purchase and keeps it on file under the rules in Publication S&U-6.
The Division can audit any exempt organization to confirm continued eligibility. Audits typically look at three years of bank statements, vendor receipts, and minutes of board meetings. Cooperating fully and quickly is the fastest path to keeping ST-5; resisting an audit is the fastest path to revocation.
Mistakes to Avoid When Filling Out the Form
- Sending an old revision of REG-1E. The Division rejects outdated revisions and the file restarts from zero.
- Listing the wrong FEIN. The IRS match fails and the application is denied within days.
- Skipping the IRS determination letter. Without it, the Division cannot verify federal status and closes the file.
- Using the treasurer’s home as the mailing address. ST-5 and audit notices follow the treasurer when they leave, and the organization misses critical mail.
- Copying statutory language into the exempt-purpose box. The Division wants real activities, not legal phrases, and rewrites are common.
- Leaving the officers’ home addresses blank. The Division flags incomplete governance information and pauses the file.
- Using ST-5 for personal purchases. This violates N.J.A.C. 18:24-9.5 and exposes officers to personal sales-tax liability.
- Buying meals or lodging without the special note. ST-5 covers meals and lodging only when paid directly by the organization, not when reimbursed to an individual.
- Forgetting to update ST-5 after a name change. Vendors stop honoring a card whose name no longer matches the bank or the order.
- Using ST-5 outside New Jersey. ST-5 is a New Jersey document; out-of-state vendors are not bound to honor it and usually do not.
- Letting an unauthorized person sign REG-1E. The Division returns the form unsigned, costing weeks.
Do’s and Don’ts
- Do match the legal name on REG-1E to the certificate of incorporation letter for letter, because mismatches are the leading rejection reason.
- Do photocopy ST-5 the moment it arrives, because the Division charges no fee but takes weeks to send a replacement.
- Do train every volunteer who buys supplies on when ST-5 applies, since untrained buyers cause most misuse violations.
- Do keep three years of receipts that show ST-5 was presented, because audits routinely sample three full years.
- Do update REG-1E within 30 days of any name, address, or officer change, since stale information triggers automatic review.
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Do ask vendors to keep your ST-5 photocopy on file, because vendor records back up your exemption during audit.
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Don’t let officers use ST-5 for personal groceries, gas, or hotels, because N.J.S.A. 54:32B-9 makes them personally liable.
- Don’t assume federal 501(c)(3) status alone qualifies you, because New Jersey requires its own approval through REG-1E.
- Don’t mail REG-1E without certified-mail tracking, because lost paper applications are common and the Division has no recovery process.
- Don’t present ST-5 for purchases tied to unrelated business activity, since those purchases are taxable even for exempt groups.
- Don’t alter, retype, or laminate the original ST-5 card in a way that hides the issue date, because vendors are trained to reject altered cards.
- Don’t rely on email confirmations alone, because the Division’s official record is the paper file and the portal confirmation number.
Pros and Cons of Filing on Your Own vs. With Help
Pros of filing REG-1E on your own:
- It is free, since the Division charges no fee for REG-1E or ST-5, and outside help adds cost.
- You learn the rules firsthand, which makes future renewals and amendments much easier.
- You control the timeline and can answer Division questions immediately, since you wrote the answers.
- Small, well-documented nonprofits succeed solo more than 80% of the time, based on the Division’s published guidance in Publication S&U-6.
- You build a permanent file in your own office, where any future officer can find it.
Cons of filing on your own:
- One missing attachment costs four to eight weeks, and DIY filers miss attachments most often.
- The exempt-purpose paragraph is harder than it looks, and weak language draws Division questions that delay approval.
- Officers without tax background can misread N.J.S.A. 54:32B-9 and apply when their group does not actually qualify.
- A denied application stays in the Division’s record and is reviewed alongside any future application, raising the bar.
- You have no advocate during a later audit, since you handled the original filing alone.
REG-1E vs. Form ST-5: Quick Reference
| Feature | REG-1E (Application) and ST-5 (Certificate) |
|---|---|
| Purpose | REG-1E applies for exemption; ST-5 proves it |
| Filed by | The nonprofit organization (REG-1E) |
| Issued by | The New Jersey Division of Taxation (ST-5) |
| Fee | None for either document |
| Format | REG-1E is a four-page application; ST-5 is a one-page paper card |
| Where used | REG-1E goes to Trenton; ST-5 goes to vendors |
| Renewal | REG-1E is filed once; ST-5 is updated only on change |
How Vendors Should Accept ST-5
Vendors are the other half of the ST-5 system. A New Jersey seller who accepts ST-5 in good faith is protected from sales-tax liability on that sale under N.J.S.A. 54:32B-12. The seller must collect a copy of ST-5, confirm the buyer’s name matches the card, and keep the copy for at least four years.
Sellers who accept ST-5 without checking the buyer’s identity, or who knowingly let a personal purchase go through tax-free, lose the good-faith protection. They become liable for the unpaid tax plus penalties, even though the organization signed the card. Train cashiers, office staff, and managers to ask for the card before ringing up the sale, not after.
FAQs
Is Form ST-5 the same as the federal 501(c)(3) letter?
No. ST-5 is a New Jersey sales-tax certificate, while the 501(c)(3) letter is federal income-tax recognition. New Jersey requires REG-1E approval before issuing ST-5, even if the IRS already approved the group.
Does ST-5 expire?
No. ST-5 has no fixed expiration, but it must be updated whenever the organization changes name, address, FEIN, or exempt purpose, and the Division can revoke it for misuse.
Can I use ST-5 to buy meals at a restaurant?
Yes. Meals are exempt only when the organization itself pays directly with its own funds, such as a check or organization credit card, and not when an officer pays personally and seeks reimbursement.
Do I write the legal name or the DBA name in Section 2?
Yes, write the legal name from the certificate of incorporation. The DBA name goes in the trade-name field, and mismatches between Section 2 and the IRS letter are the top reason for rejection.
Can I leave Section 4, the New Jersey taxpayer ID, blank?
Yes, only if the organization has never registered for any New Jersey tax. If a withholding or sales-tax ID already exists, you must enter it; leaving it blank causes a duplicate account.
Should I attach the full IRS determination letter or just the first page?
Yes, attach the full IRS letter, including every page that lists public-charity classification. Sending only page one is the second-most-common attachment mistake.
Whose home address goes on the officers’ line in Section 9?
Yes, use the home address of each current officer, trustee, or director. Work addresses and P.O. Boxes are flagged, because the Division uses home addresses to verify governance.
Is there a filing fee for REG-1E or ST-5?
No. Both REG-1E and ST-5 are free, no matter which channel you use. Anyone charging you a state fee for the form itself is not the Division of Taxation.
Can ST-5 be used for purchases outside New Jersey?
No. ST-5 is a New Jersey document, and out-of-state vendors are not required to honor it. Many states have their own exemption certificates or honor only their own.
What happens if an officer uses ST-5 for personal purchases?
No, that is not allowed, and it triggers personal liability for the unpaid sales tax under N.J.A.C. 18:24-9.5, plus possible revocation of the certificate.
Can a brand-new church file REG-1E before the IRS issues its 501(c)(3) letter?
Yes, a church may file with proof of pending IRS application, but the Division usually waits for the final letter before approving. Plan for several extra months in this case.
How long does it take to get ST-5 after filing REG-1E?
Yes, expect four to eight weeks for online filings and six to eight weeks for mail. Missing attachments add another four to eight weeks per round of correction.
Can I download ST-5 as a PDF?
No. ST-5 is mailed as a physical card by the Division, and only photocopies of the original card are valid. PDFs created by the organization are not accepted by vendors.
Do I need a separate ST-5 for each chapter of a national organization?
Yes, each chapter with its own FEIN files its own REG-1E and receives its own ST-5. Group exemption letters from the IRS do not transfer to a single statewide ST-5.
Can ST-5 be used to buy a vehicle for the organization?
Yes, vehicles purchased and titled in the organization’s name with organization funds are covered. The dealer keeps a copy of ST-5 with the bill of sale, and the Motor Vehicle Commission titles the vehicle in the group’s legal name.
Related reading
- How to Fill Out New Jersey Certificate of Authority (w/Examples) + FAQs
- How to Fill Out New Jersey Corporation Public Records Filing + FAQs
- How to Fill Out New Jersey Form ST-3 (w/Examples) + FAQs
- How to Fill Out New Jersey Form ST-4 (w/Examples) + FAQs
- How to Fill Out New Jersey Form ST-51 (w/Examples) + FAQs
- How to Fill Out New Jersey Form ST-7 (w/Examples) + FAQs
- How to Fill Out New Jersey Form NJ-1080-C (w/Examples) + FAQs