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Utah State Tax Commission TC-161
Utah Registration for Exemption from Corporate Franchise or Income Tax Rev. 3/22
Name of organization
Organization’s mailing address Physical address (if different from mailing address)
City State ZIP Code City State ZIP Code
Federal Identification Number:
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Check the box below that applies to your exemption class and attach the required document(s) indicated (see Tax Commission Rule
R865-6F-18 and Utah Code §59-7-102).
1. IRC §501(c) - You must document your status in one of the following four ways:
a. Attach a copy of the IRS determination letter exempting your organization from federal income tax under IRC §501(c).
b. If your organization is claiming exemption as a subunit of a central organization, attach a copy of the central organization’s
religious or charitable 501(c) determination letter and IRS group exemption letter naming your organization as a subunit.
c. If your organization is not required to have an IRS determination letter, attach documentation (copies of your Articles of
Incorporation, Articles of Organization, or similar documents) showing that your organization is exempt under IRC §501(c).
d. If your organization is a “disregarded entity” that does not have an IRS 501(c) determination letter, attach the following:
1) an affidavit or other evidence from the organization’s sole member that the organization is a “disregarded entity” within the
meaning of Federal Reg. §§301.7701-2 and 301.7701-3,
2) a copy of the organization’s Articles of Organization, and
3) a copy of the sole member’s IRS 501(c) determination letter.
2. Organizations exempt under IRC §528 (commonly known as homeowners associations) - Submit:
a. a copy of the most recently filed federal income tax return, or
b. if the organization has not been in existence long enough to have filed a federal income tax return, a letter certifying the type of
federal income tax return the organization is required to file (e.g., 1120, 1120-H, 990, 990-T) or a letter from the IRS confirming
the type of federal return required.
3. Insurance companies:
Not required to provide documentation. The Tax Commission will verify that Utah insurance premium tax returns have been filed.
Check this box if you are a captive insurance company that is not required to file insurance premium tax returns.
4. Utah municipal building authorities:
The governing body of the Utah municipality must certify that it organized the municipal building authority.
5. Farmers' cooperatives - Submit:
a. a copy of the most recently filed federal income tax return (1120-C), or
b. if the organization has not been in existence long enough to have filed a federal income tax return, a letter certifying the date
federal return 1120-C will be filed, or a letter from the IRS confirming the type of federal return required.
Yes No Do you have or do you expect to have income from an unrelated trade or business as defined by the IRS?
Caution: Corporate franchise income tax exemptions do not apply to unrelated trade or business income.
If yes, what is the approximate yearly amount? $________________________
Under penalties of perjury I declare that, to the best of my knowledge and belief, this application and any accompanying documents are
true, correct and complete. I further agree to make the organization’s records available to the Tax Commission upon request.
Print name of officer Organization's telephone number Date
Signature of officer Title
This form must be signed by hand after it is printed. Print Form
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