Enlarge image | DR-5 Application for a Consumer's R. 01/17 Certificate of Exemption TC Rule 12A-1.097 Instructions Florida Administrative Code Effective 01/17 General Information Exemption Categories Exemption from Florida sales and use tax is granted to certain 501(c)(3) Organizations nonprofit organizations and governmental entities that meet the Who qualifies? Organizations determined by the Internal Revenue criteria set forth in sections (ss.) 212.08(6), 212.08(7), and Service (IRS) to be currently exempt from federal income tax 213.12(2), Florida Statutes (F.S.). Florida law requires that these pursuant to Internal Revenue Code (IRC) 501(c)(3) ["501(c)(3) nonprofit organizations and governmental entities obtain an nonprofit organization"]. exemption certificate from the Department. What is exempt? Purchases and leases of items or services by, and Application Process: This application provides the various rentals or leases of real property and living or sleeping exemption categories under which a nonprofit organization or accommodations to, a nonprofit organization that are used in governmental entity (political subdivision) may obtain a Consumer's carrying on the organization's customary nonprofit activities. Certificate of Exemption (Form DR-14). The information in each exemption category includes: How to Establish Qualification as a Single Organization. Verify that the federal employer identification number (FEIN) included in • who qualifies; the application is identical to the FEIN contained in the • what is exempt; and determination letter for 501(c)(3) federal tax status issued by the IRS. Your organization's federal tax exemption status will be verified • how to establish qualification for the exemption. using the FEIN that you provide and the IRS Exempt Organizations The Department will issue a Consumer's Certificate of Exemption to Select Check [publication of organizations exempt from federal each nonprofit organization or governmental entity that qualifies for income tax under IRC 501(c)(3)]. an exemption. The certificate will be valid for a period of five (5) A limited liability company (LLC) whose sole member is a 501(c)(3) years. nonprofit organization may receive the benefit of its member's federal tax-exempt status. To establish qualification, provide: Renewal Process: At the end of the five-year period, the Department will use available information to determine whether • A copy of the Articles of Incorporation establishing that a 501(c)(3) your nonprofit organization or governmental entity is actively nonprofit organization is the sole member of the LLC; and engaged in an exempt endeavor. If you are located outside Florida, • A letter signed by a corporate officer stating that the LLC and the Department will request information on whether you wish to the 501(c)(3) nonprofit organization perform the same business have your Consumer's Certificate of Exemption renewed. If you fail activities and that the LLC is disregarded for federal income tax to respond to the written requests, your certificate will expire and purposes. will not be renewed. Option to Establish Qualifications for a Group of Organizations: When the Department is able to determine that your nonprofit organization or governmental entity continues to be actively • Attach a list of the following information for each subsidiary applying for exemption: legal name, mailing address, location engaged in an exempt endeavor using available information, a new address, and FEIN; Consumer's Certificate of Exemption will be issued. When the Department is unable to make a determination based on the • Provide a copy of the determination letter for 501(c)(3) federal available information, a letter requesting the documentation listed in tax status issued by the IRS (including the list of qualified "How to Establish Qualification" for the appropriate exemption subsidiary organizations); and category will be mailed to you. If you fail to respond to the written • Provide a copy of any changes submitted to the IRS regarding requests, your certificate will expire and will not be renewed. information for the subsidiaries applying for exemption. Sales and Use Tax Registration: If your nonprofit organization Community Cemeteries or governmental entity will be selling items, or will be leasing or renting commercial or transient rental property to others in Florida, Who qualifies? Nonprofit corporations determined by the IRS to be you will also need to register with the Department to collect, currently exempt from federal income tax pursuant to IRC 501(c)(13) report, and pay sales and use tax. To register, go to our website that operate a cemetery donated by deed to the community. at www.floridarevenue.com. The site will guide you through an What is exempt? Purchases and leases of items or services by the application interview that will help you determine your tax qualified nonprofit corporation used in maintaining the donated obligations. If you do not have Internet access, you can complete cemetery. a paper Florida Business Tax Application (Form DR-1). How to Establish Qualification. Questions? If you have any questions about the application Provide: process, call Account Management at 850-488-6800, Monday through Friday (excluding holidays). • A copy of the determination letter for 501(c)(13) federal tax status issued by the IRS; and • A copy of the deed transferring the cemetery property to the community. |
Enlarge image | Credit Unions Nonprofit Cooperative Hospital Laundry Who qualifies? State-chartered and federally-chartered credit unions. Who qualifies? A Florida nonprofit corporation treated as a What is exempt? Purchases and leases by the credit union. cooperative under Subchapter T, IRC, for federal income tax purposes whose sole purpose is to offer laundry supplies and How to Establish Qualification. Include the charter number issued to services to their members who have been determined by the IRS to the credit union by the National Credit Union Administration. be exempt from federal income tax under IRC 501(c)(3). Fair Associations What is exempt? Purchases and leases of items or services by, Who qualifies? Nonprofit fair associations incorporated and and rentals or leases of real property and living or sleeping permitted by the Florida Department of Agriculture and Consumer accommodations to, a nonprofit cooperative hospital laundry. Services to conduct and operate public fairs or expositions in Florida as provided in Chapter 616, F.S. See Rule Chapter 5H-23, Florida How to Establish Qualification. Administrative Code (F.A.C.). Provide: What is exempt? • A copy of the cooperative Articles of Incorporation; • The sale, use, lease, rental, or grant of license to use items, • A list of all members of the cooperative and the federal services, or real property made directly to or by a qualified fair identification number of each member; and association; • A copy of documentation establishing treatment as a • Rentals and subleases of items or real property between the cooperative association under Subchapter T, IRC. owner of the central amusement attraction and a Nonprofit Water Systems concessionaire, vendor, exhibitor, or licensee for the furnishing of amusement rides; Who qualifies? A nonprofit corporation that holds a current exemption from federal income tax under IRC 501(c)(4) or 501(c)(12), • Charges by a qualified fair association or its agents for parking, whose sole or primary function is to construct, maintain, or operate a admissions, or for temporary parking of vehicles used for water system in Florida. sleeping quarters; What is exempt? Purchases and leases of items or services by, and • Charges for rentals by the owner of the central amusement rentals or leases of real property and living or sleeping attraction and the owner of an amusement ride for furnishing accommodations to, a nonprofit water system. amusement rides at a public fair or exposition; and How to Establish Qualification. • Other transactions incurred directly by the fair association in the Provide: financing, construction, and operation of a fair, exposition, or other event or facility authorized by s. 616.08, F.S. • A copy of the corporation's Articles of Incorporation; and What is taxable? • A copy of the determination letter for 501(c)(4) or 501(c)(12) federal tax status issued by the IRS. • Sales of tangible personal property made by a fair association through an agent or independent contractor; Organizations Benefiting Minors • Sales of admissions and tangible personal property by a Who qualifies? A Florida nonprofit corporation whose primary concessionaire, vendor, exhibitor, or licensee; and purpose is to provide activities contributing to the development of • Rentals and subleases of tangible personal property or real good character or good sportsmanship, or to the educational or property between the owner of the central amusement cultural development, of minors. Only the level of the organization attraction and a concessionaire, vendor, exhibitor, or licensee that has a salaried executive officer or an elected non-salaried that are not for the furnishing of amusement rides. executive officer qualifies. How to Establish Qualification. Provide a copy of the Fair Permit, What is exempt? Purchases and leases of items or services by, and FDACS-06118, issued by the Florida Department of Agriculture and rentals or leases of real property and living or sleeping accommodations Consumer Services. to, the organization benefiting minors. Sales of donated property (any property transferred to the organization for less than 50 percent of its Florida Retired Educators Association fair market value) by the organization benefiting minors. Who qualifies? The Florida Retired Educators Association How to Establish Qualification. (Association) and its units (chapters). Provide: What is exempt? Purchases of office supplies, equipment, and publications by the Association or by its units (chapters). • A copy of the organization's Articles of Incorporation; How to Establish Qualification. • A copy of documentation containing the organization's current executive officer (i.e., the most recent annual report filed with Provide: the Florida Department of State); and • A copy of the Association's Articles of Incorporation; and • A description of the activities conducted by the organization • If applying separately as a unit (chapter), a copy of which contribute to the development of good character or good documentation establishing the unit (chapter) as a part of the sportsmanship, or to the educational or cultural development, of Association. minors. Library Cooperatives Parent-Teacher Organization or Association Who qualifies? Library cooperatives that are certified under Who qualifies? Any parent-teacher organization (PTO) or parent- s. 257.41(2), F.S. teacher association (PTA) that is associated with a school having What is exempt? Purchases and leases of items or services by, grades K through 12 and whose purpose is to raise funds for the school. and rentals or leases of real property and living or sleeping accommodations to, a certified library cooperative. How to Establish Qualification. Provide a copy of the certificate or letter of designation under s. 257.41(2), F.S. (Issued by the Florida Department of State, Division of Library and Information Services.) |
Enlarge image | What is exempt? Purchases and leases of items or services by, and How to Establish Qualification. Provide a copy of the corporation's rentals or leases of real property and living or sleeping accommodations Articles of Incorporation. to, the PTO or PTA. See Rule 12A-1.0011, F.A.C., for the purchase and sale of fundraising items. Necessary goods and services requested by Religious Institutions as Governing or Administrative a PTO or PTA to be purchased by a school district when funds for the Offices purchase are provided by the PTO or PTA to the school district. Who qualifies? Any nonprofit state, nonprofit district, or other How to Establish Qualification. Provide a copy of the Bylaws of the nonprofit governing or administrative office that functions to assist or PTO or PTA. regulate the customary activities of religious institutions. What is exempt? Purchases and leases of items or services directly Political Subdivisions by, and rentals or leases of real property and living or sleeping Who qualifies? Federal government, and state, county, accommodations directly to, a qualified nonprofit governing or municipality, or political subdivision. administrative office used in carrying on its customary nonprofit What is exempt? Purchases and leases of items or services directly religious activities. by, and rentals or leases of real property and living or sleeping How to Establish Qualification. accommodations directly to, the governmental entity. Necessary Provide: goods and services requested by the following groups and organizations when funds for the purchase are provided by the • A copy of the Articles of Organization or Articles of group or organization to the political subdivision: Incorporation; and • School districts that purchase for a PTO or PTA; • A copy of documentation establishing the organizational structure of the religious institution. • Municipality or county that purchases for a REACT group, neighborhood crime watch group, or locally recognized Schools, Colleges, and Universities organizations solely engaged in youth activities that contribute Who qualifies? Any state tax-supported school, college, or to the development of good character or good sportsmanship, university. or to the educational or cultural development, of minors; and What is exempt? Purchases and leases of items or services by, and • Public libraries that purchase for groups solely engaged in rentals or leases of real property and living or sleeping fundraising activities for the library. accommodations to, a qualified school, college, or university. How to Establish Qualification. Provide a copy of the statute or How to Establish Qualification. Provide documentation that public law creating or describing the federal or state agency, county, funds are used to fund the school, college, or university. municipality, or political subdivision. Veterans' Organizations Religious Institutions with Established Physical Place Who qualifies? Any nationally chartered or recognized veterans' for Worship organization and its auxiliaries (posts) that holds a current exemption Who qualifies? Any church, synagogue or other religious institution from federal income tax under IRC 501(c)(4) or 501(c)(19). with an established physical place for worship at which nonprofit What is exempt? Purchases and leases of items or services by, religious services and activities are regularly conducted and carried on. and rentals or leases of real property and living or sleeping What is exempt? Purchases and leases of items or services directly accommodations to, a qualified veterans' organization and its by, and rentals or leases of real property and living or sleeping auxiliaries used in carrying on its customary veterans' organization accommodations directly to, a qualified religious institution used in activities. Sales of food or drink by qualified veterans' organizations carrying on its customary nonprofit religious activities. Sales and in connection with customary veterans' organization activities to leases of items of tangible personal property by the qualified members of qualified veterans' organizations. religious institution. How to Establish Qualification as a Single Organization. How to Establish Qualification. Provide: Provide: • A copy of the determination letter for 501(c)(4) or 501(c)(19) • A copy of the institution's Articles of Organization or Articles of federal tax status issued by the IRS; and Incorporation; • If applying separately as an auxiliary or post of a veterans' • Documentation that the institution maintains a physical place for organization, a copy of documentation establishing the auxiliary worship (e.g., a copy of a lease or use agreement, mortgage, or post as a part of the veterans' organization. insurance policy, or utility billings issued to the institution for the Option to Establish Qualification as a Group of a national physical place of worship); and veterans' organization and its auxiliaries or posts. • A copy of a schedule of services and activities regularly • Attach a list of the following information for each auxiliary or conducted at the physical place for worship. post applying for exemption: legal name, mailing address, location address, and FEIN; and Religious Institutions as Providers of Free Transportation Services to Church Members and Others • Provide a copy of the determination letter for 501(c)(4) or 501(c)(19) federal tax status issued by the IRS for the national organization Who qualifies? Any nonprofit corporation whose sole purpose is to and for each auxiliary or post applying for exemption. provide free transportation services to church members, their families, and other church attendees. Volunteer Fire Departments What is exempt? Purchases and leases of items or services directly Who qualifies? Any Florida nonprofit corporation that is a volunteer by, and rentals or leases of real property and living or sleeping fire department. accommodations directly to, a qualified provider of transportation What is exempt? Purchases of firefighting and rescue service services used in carrying on its free transportation services to church equipment and supplies by the volunteer fire department. members, their families, and other church attendees. How to Establish Qualification. Provide a copy of the volunteer fire department's Articles of Incorporation. |
Enlarge image | DR-5 Application for a Consumer's R. 01/17 Certificate of Exemption TC Rule 12A-1.097 Florida Administrative Code Effective 01/17 Mail with Supporting Documentation to: Account Management-Exemptions Florida Department of Revenue PO Box 6480 Tallahassee FL 32314-6480 Exemption category for which you are applying (check only one): 501(c)(3) Organization Parent-Teacher Organization or Association Community Cemetery Political Subdivision Credit Union Religious Institution - physical place for worship Fair Association Religious Institution - transportation provider Florida Retired Educators Association Religious Institution - governing or administrative Library Cooperative School, College, or University Nonprofit Cooperative Hospital Laundry Veterans' Organization Nonprofit Water System Volunteer Fire Department Organization Benefiting Minors Legal Name of Organization or Political Subdivision Federal Employer Identification Number (FEIN) Street Business Phone City State ZIP Mailing Address (If different than above) Alternate Phone City State ZIP Name of Contact Person Title Email Address - Your email address is treated as confidential information (s. 213.053, F.S.), and is not subject to disclosure as public records (s. 119.071, F.S.). Credit Union Charter Number - If you are applying as a credit union. Your privacy is important to the Department. To protect your privacy, access to personal information about your organization is limited to the person who has signed this Application for a Consumer's Certificate of Exemption. To ensure that information is not provided without your consent, a written request from you is required if you wish to receive a secured email regarding this Application. If so, the Department will send information regarding this Application using its secure email software. This software will require additional steps before you can access the information. If you do not want to receive information by email, any information regarding this Application will be mailed to you. I authorize the Florida Department of Revenue to send information regarding this Application for a Consumer's Certificate of Exemption using the Department's secure email. I understand that this method requires additional steps to view the information provided. I hereby attest that I am authorized to sign on behalf of the applicant organization described above. I further attest that, if granted, the Consumer's Certificate of Exemption will only be used in the manner authorized for this organization under s. 212.08(6), (7), or 213.12(2), F.S. Under penalties of perjury, I declare that I have read the foregoing application and that the facts stated in it are true. Signature Title Print Name Date |