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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.)
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