Nonprofits Collecting Sales and Use Tax on Admission Charges to Entertainment and Live Events
A new tax bill (H.B. 1050) with changes to new sales tax on admission charges to entertainment and live events was signed into law in May 2014 by Governor Pat McCrory. The bill clarifies that many activities conducted by nonprofits, such as educational conferences, trainings, recreational sports, and most fundraising events would no longer be subject to the tax. Live events are only subject to tax if they are conducted for entertainment purposes.
The N.C. Center for Nonprofits has prepared answers to frequently asked questions to help your nonprofit understand this new law. These responses are not endorsed by N.C. Department of Revenue and do not constitute legal or tax advice for any individual or nonprofit on behalf of the Center or the Department. The Department issued a directive on December 18, 2013 with further guidance on sales and use taxes on admission charges, and on June 25, 2014. If you have further questions, please contact David Heinen, the Center's Director of Public Policy and Advocacy at email@example.com or 919- 790-1555, ext. 111. Power point slides and a recording of a webinar held by The Center are available.
Your nonprofit may wish to consult with your attorney or CPA.
- AFP Charlotte 2017 Board of Directors
- Frequently Asked Questions About Legislation
- Share Your AFP Story!
- Board Nominations Now Open
- Conference Site Down - Regular Rates Extended
- Member Confession: Mike Blackwelder, Director of Donor & Community Relations, Safe Alliance
- 2014 AFP Charlotte Membership Survey Results
- LaGrange College Offering MA in Philanthropy
- Member Confession: Jennifer Player, Director, Crisis Assistance Ministry
- SHIFT or FIESTA: AFP ICON Thoughts from a Newbie
- Boards Capstone CFRE Charlotte Committees Communication Educational Programs Fundraising Helmet of Hope Jimmie Johnson Leadership Member Opportunities Mentoring National Philanthropy Day NC Philanthropy Conference nonprofit Nonprofit Organizations NPD Philanthropic Community Programs Scholarship Sponsorship Survey
Help AFP recognize diversity within our profession! Looking for a way to get the most out of your membership or kn… https://t.co/PCUOu6i4Zi from @AFPCharlotte
Don't miss our Annual Fund Affinity Group! We will meet on 0 4/4 at 4:00 PM at the Catholic Diocese. Click here to… https://t.co/cmeatKfuF3 from @AFPCharlotte