Service overview
Nonprofit organizations are eligible for a real estate tax exemption in Philadelphia. The property must be used for the organization’s tax-exempt purpose.
Nonprofit organizations perform activities and provide valuable services that benefit Philadelphians. This exemption protects nonprofits’ missions.
Who
Nonprofits can apply for this exemption.
How
- Submit a separate application for each property you want to be considered for tax exemption.
- Use the address assigned by the OPA. You can find the address using the property tool.
You must provide a copy of your organization’s:
- Articles of incorporation.
- IRS letter of determination for 501(c)(3) recognition.
- Charter and by-laws, including all amendments.
- Most recent income and expense statement.
- Current statement of assets and liabilities.
- Most recently filed IRS form 990.
You should also include:
- A statement of all fundraising activities conducted by the organization.
- A copy of leases entered into by the organization for space at the subject property.
- A copy of the recorded deed for the property.
Mail your application to:
Office of Property Assessment
Curtis Center
601 Walnut St., Suite 300 W.
Philadelphia, PA 19106
The application must be received by the Office of Property Assessment (OPA) no later than December 31st to be eligible for an exemption for the following tax year.
Renewal requirements
Property owners are not required to certify the exempt status of their properties on an annual basis.