If the purchase by a non-profit its for their own final consumption, yes they pay the tax the same as any other consumer.
Same is true for a small business with mixed use and converted assets.
The contribution to the non-profit is not taxable, same as contributions to non-profits are not taxed in the current system.
Likewise, the charitable services or goods of the non-profit are untaxed. However if the goods or services are consumed by those in the non-profit organization as final consumers, yes their purchase of such goods is taxable same as for everyone else.
Obviously conversion of assets to personal consumption is a taxable event in the retail sales tax implemented under the FairTax.
If the purchase by a non-profit its for their own final consumption, yes they pay the tax the same as any other consumer.Just to clairify, if a church bought a new roof or Bibles (not for resale), would they pay FairTax on them?