Form ST-119.2: How to Apply for a New York State Exempt Organization Certificate

Form ST-119.2, issued by the New York State Department of Taxation and Finance, is the application nonprofit and other qualifying organizations file to receive an Exempt Organization Certificate. That certificate, commonly referred to as Form ST-119, is what lets an eligible organization make purchases in New York without paying state and local sales tax. Without it, a nonprofit is treated like any other buyer at checkout and simply pays sales tax on everything it purchases.

It’s worth being clear about the distinction between the two forms. ST-119.2 is the application itself. ST-119 is the actual exemption certificate the state sends back once the application is approved. Organizations sometimes confuse the two because they’re closely tied together, but you can’t get the certificate without first completing and submitting the application.

Who Needs This Form

Form ST-119.2 is meant for organizations that qualify for exempt status under New York tax law, which generally includes:

• Charitable, religious, and educational organizations
• Certain scientific and literary organizations
• Veterans organizations
• Volunteer fire companies and volunteer ambulance services
• Other nonprofits recognized under Section 1116(a) of the New York Tax Law

Having federal 501(c)(3) status from the IRS does not automatically grant sales tax exemption in New York. State exemption is separate, and organizations must apply directly with the Department of Taxation and Finance using this form. This trips up a lot of newly formed nonprofits that assume their federal determination letter covers everything.

When to Use Form ST-119.2

You’d file this application when your organization is first seeking exempt status in New York, or when a previous exemption has lapsed and needs to be reestablished. Some organizations also need to reapply after a name change, restructuring, or a significant shift in their mission or activities that could affect eligibility. The state periodically reviews exempt organizations as well, so keeping your documentation current matters even after you’ve been approved once.

Because the certificate has no fixed expiration tied to a calendar year, most organizations only deal with this application occasionally rather than annually. Still, it’s a good idea to keep a copy of your approved ST-119 certificate accessible, since vendors will often ask to see it before waiving sales tax on a purchase.

How to Complete and Submit It

The June 2025 revision of Form ST-119.2 is a fillable PDF, meaning you can type information directly into the form fields on your computer before printing it for signature and mailing. The application asks for basic organizational details such as your legal name, address, federal Employer Identification Number, and a description of your organization’s purpose and activities.

You’ll also need to attach supporting documentation. This typically includes a copy of your organizing documents (articles of incorporation or similar), your bylaws, and your IRS determination letter if you have one. If your organization hasn’t received federal tax-exempt recognition yet, you can still apply, but the state will look more closely at your organizing documents and activities to determine eligibility on its own.

Once submitted, the Department of Taxation and Finance reviews the application and supporting materials before issuing (or denying) the exemption certificate. Processing isn’t instant, so it’s smart to apply well before you expect to make any tax-exempt purchases, particularly if you’re planning a large purchase or event that depends on the exemption being in place.

Nonprofits juggling New York state tax paperwork often deal with other specialized forms too. Organizations involved in green building projects, for example, might also need to look at Form DTF-630 for the Green Building Credit, while tech-focused entities in New York should be aware of credits like the one covered in Form DTF-622 for the QETC Capital Tax Credit. Keeping track of which state forms apply to your organization’s specific activities can save a lot of confusion come tax season.