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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > N > 390.0000 Nonprofit Organizations > Annotation 390.0055

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390.0000 Nonprofit Organizations

Annotation 390.0055

390.0055 Education Foundation. A non-profit education foundation, whose primary purpose is raising funds for support of all schools within a school district, is not a P.T.A. "equivalent organization" within the meaning of Regulation 1597 (e). The narrow purpose and objective (fund raising) are not sufficiently similar to that of a P.T.A. 2/11/93.