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Instructions for Form ST-119.2 ST-119.2-I
(12/13)
Application for an Exempt
Organization Certificate
Read these instructions carefully and complete all applicable sections on to make our determination. If the person is someone other than a trustee
the form. We cannot process an incomplete application. or officer of the organization, this application must be accompanied by
a power of attorney executed by an authorized officer before we can
Note: In addition to applying for an Exempt Organization Certificate to provide any information on the status of the application to the contact
make exempt purchases, if your organization makes sales through a person. Use Form ST-119.4, Application for an Exempt Organization
shop or store, or a restaurant, tavern, or other similar establishment, Certificate Power of Attorney.
it must register for sales tax purposes and collect and remit sales tax.
Also, your organization must register for sales tax purposes and collect If unincorporated, enter the date organized (i.e., the date that the
and remit sales tax if it makes any of the following sales, whether or not organizing documents were formally adopted). If incorporated, enter
made from a shop or store: the date the articles of incorporation were filed with the appropriate
• any lease or rental of tangible personal property; government agency.
• any utility service described in Tax Law section 1105(b); Enter your federal employer identification number. (This number is not
• any service to real property described in Tax Law section 1105(c)(5); and proof of federal exemption as required on lines 8 and 9 below.)
• Line 1a – Mark an Xin the box on line 1a and any applicable additional any tangible personal property where the sale is made by remote
means, such as by telephone, mail order (including email), over the boxes to indicate the purpose for which you are claiming exempt status
Internet, or by other similar methods, provided the sales are made if you are applying under Tax Law section 1116(a)(4). In addition to being
with a degree of regularity, frequency, and continuity. organized for one or more of the listed activities, you must meet the
• Also, if the organization sells parking services or operates a hotel or following requirements:
makes amusement charges, it must register for sales tax purposes • No part of the organization’s net income can benefit private
and collect and remit tax. shareholders or individuals.
• To register for sales tax purposes, visit the New York Business • The organization cannot, as a substantial part of its activities, attempt
Express at www.businessexpress.ny.gov to obtain a Certificate of to influence legislation. (If you have established federal exemption
Authority. under Internal Revenue Code (IRC) section 501(c)(3), that section will
govern the extent of legislative activities permissible. If not, the Tax
Who should file this form Department will make the determination.)
An organization described in Tax Law section 1116(a)(4), 1116(a)(5), • The organization cannot participate, directly or indirectly, in political
1116(a)(7), 1116(a)(8), or 1116(a)(9), should file Form ST-119.2 to apply campaigns for or against candidates for public office.
for an Exempt Organization Certificate. If the Tax Department issues • The organization’s assets must be dedicated to its exempt purposes.
you an Exempt Organization Certificate, you may make tax-exempt If it is dissolved or terminated, the assets must be distributed to
purchases. further one or more exempt purposes or to a federal, state, or local
government for a public purpose.
Agencies of the United States and of New York State and its political
subdivisions should not use this form. They may make tax-free • If organized to foster national or international amateur sports
purchases by presenting vendors with governmental purchase orders. competition, the organization may not provide athletic facilities or
equipment unless it is an amateur sports organization organized and
Units of the Boy Scouts of America and the Girl Scouts of the USA operated primarily to support and develop amateur athletes for, or to
should contact their local councils for the procedures they must follow to conduct, national or international sports competition.
establish sales tax exemption.
Line 1b – Mark an Xin the box and indicate the percentages of each
New York State Tax Law does not provide sales tax exemptions to other type of member if you are applying under Tax Law section 1116(a)(5).
states or their political subdivisions. At least 75% of the organization’s membership must fall within the
first category listed. In addition, you must be organized in New York
Where to file State, and no part of the organization’s earnings can benefit private
Mail your completed application and all attachments to: shareholders or individuals.
NYS TAX DEPARTMENT Auxiliary units, societies of, or trusts or foundations for posts or
SALES TAX EXEMPT ORGANIZATIONS UNIT organizations may also qualify as exempt organizations if they show
W A HARRIMAN CAMPUS that they were created by and are affiliated with an organization
ALBANY NY 12227 already exempted by the Tax Department. Attach a copy of the federal
determination letter confirming your IRC section 501(c)(19) exemption.
Refunds for sales tax previously paid Mark an X in the box and attach a copy of your federal or New
Once you establish your exempt status, you may be entitled to a Line 1e –
York State charter if you are applying under Tax Law section 1116(a)
refund of sales tax you previously paid if you met the requirements for (9). Note: Effective March 1, 2008, all state-chartered credit unions, as
exemption when the purchases were made. However, if you had to defined by New York State Banking Law section 2(9), will be exempt
amend documents or change operations to qualify for exemption, you from sales tax, regardless of when they were chartered. (For more
are not entitled to a refund of taxes paid before the effective date of the information regarding credit unions designated as exempt organizations,
change. see TSB-M-06(4)S, Credit Unions Designated as Exempt Organizations
Use Form AU-11, Application for Credit or Refund of Sales or Use Tax, for Sales and Use Tax Purposes.)
to request a refund. Keep sales slips and invoices to support your claim. Lines 3 through 6 – Answer the questions on lines 3 through 6 by
Refunds are generally subject to a three-year statute of limitations. marking an Xin the applicable boxes. Answering Yes to a question will
not necessarily disqualify you, but you must attach an explanation.
Specific instructions
Enter all applicable information and attach the requested documents. Line 7 – If you answer Yes, attach an explanation of how you meet the
Documents submitted with this application will not be returned, so be criteria of a qualified amateur sports organization as defined in Tax Law
sure to keep copies. section 1116(f).
Enter the organization’s legal name (as it appears in its organizing Line 8 – Mark an Xin the Yes box and attach a copy of the federal
documents), telephone number, physical address, and mailing address. determination letter confirming your IRC section 501(c)(3) exemption if
your organization has been granted exemption in its own name under
Enter the name, title, telephone number, email address, and fax number IRC section 501(c)(3). No other documentation is needed; however,
of the person to contact if we need more information or documentation we reserve the right to request any additional information necessary to
make our determination.
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