The North Dakota Nonprofit Organization Claim of Exemption is an exemption from North Dakota sales and use tax granted to qualified nonprofit organizations. Nonprofit organizations must complete Form ND-1NP, the North Dakota Nonprofit Organization Claim of Exemption, in order to receive the exemption. This form must be completed and submitted to the North Dakota Tax Commissioner for approval. There are two types of North Dakota Nonprofit Organization Claim of Exemption: the Exempt Use Certificate and the Exempt Purchase Certificate. The Exempt Use Certificate allows eligible organizations to make purchases of goods and services without paying sales tax. The Exempt Purchase Certificate allows eligible organizations to purchase goods and services for their own use without paying sales tax. In order to qualify for either of these exemptions, organizations must meet certain criteria set forth by the North Dakota Department of Revenue.