Form ST16, Application for Nonprofit Exempt Status-Sales Tax

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Form ST16, Application for Nonprofit Exempt Status-Sales Tax Powered By Docstoc
					                                                                                                                                                                                               ST16
Application for Nonprofit Exempt Status—Sales Tax
Read instructions on back before completing this form.

                                      Name of organization                                                                                Organization’s web address, if any
 Print or type




                                      Mailing address


                                      City                                                                        State                   Zip code                    Daytime phone




                                      Check type of organization. See instructions on back for information on what you must include with your application.

                                             Parent-teacher or parent-teacher-student association (PTA, PTSA, PTO, etc.)
                                             Church
                                             Nonprofit private school, college or university
                                             Youth organization
 Information about the organization




                                             Senior citizen group
                                             Educational organization
                                             Charitable organization
                                             Other. List the organization’s usual public activities. See instructions for requirements.




                                      Are donations to your organization deductible for Minnesota and federal income
                                      tax purposes? See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .     Yes   No

                                      Does your organization make ongoing retail sales of taxable items? See instructions. . . . . . . . . . . . . . . . . .                             Yes   No
                                      If you already have a Minnesota tax ID number, enter the number here


                                      List names of principal officers and the office held by each.
 Principal officers




                                      Name                                                                                   Title


                                      Name                                                                                   Title


                                      Name                                                                                   Title




                                      I certify that the above statements are correct to the best of my knowledge and belief, that accompanying documents are true
 Sign here




                                      copies of original documents and that I am authorized to sign this application.
                                      Signature                                                                               Title                                                    Date



                                      Mail this application and required attachments to: Minnesota Revenue, Mail Station 6330, St. Paul, MN 55146-6330




Stock No. 2100160
(Rev. 7/09)
Instructions for Form ST16
Under Minnesota law, some nonprofit              voucher to the vendor showing that the          Youth organizations: The Articles of Incor-
groups may purchase certain kinds of items       purchaser is a federal agency is sufficient.    poration or Constitution must show that
without paying sales tax. These groups must      (Most state and local government agencies       membership is limited to youth who are age
have received formal exempt status autho-        are not exempt.)                                18 and under.
rization from the Minnesota Department
                                                                                                 Senior citizen groups: The Articles of In-
of Revenue and use Form ST3, Certificate         What is exempt?                                 corporation or Constitution must show that
of Exemption, in order to make tax-free          The exemption is limited to purchases of        membership is limited to senior citizens
purchases. The certificate is good only for      items used in the performance of the chari-     who are age 55 years or older or are under
purchases made by the nonprofit group;           table, religious or educational functions       55 years of age but physically disabled.
it does not allow the group to sell items        of the exempt organization. The item or
without collecting sales tax.                    service must be sold directly to the exempt     Educational organizations: An income
                                                 organization.                                   and expense statement for your last ac-
Not all nonprofit groups are eligible for
                                                                                                 counting period.
exempt status. Read the list below to deter-     Sales tax exemption does not apply to the
mine if your group is eligible, and if you       following, so you must pay sales tax on:        Charitable organizations: An income and
should use this application.                                                                     expense statement for your last accounting
                                                 •	 prepared	food,	candy,	soft	drinks,	and	      period, and indicate whether or not your
Use this application if your group is:              alcoholic beverages, including catered       organization is exempt from local prop-
•	 Organized	and	operated	exclusively	for	          food                                         erty taxes, if your organization owns real
   charitable, religious or educational pur-     •	 lodging                                      property.
   poses and have obtained exemption from        •	 gambling	equipment	and	supplies	
                                                 •	 most	motor	vehicles                          Other organizations not listed above: An
   federal income tax under section 501(c)
                                                 •	 6.2%	car	rental	tax	and	5%	car	rental	fee    income and expense statement for your last
   (3) of the Internal Revenue Code; or
                                                                                                 accounting period, and indicate whether or
•	 A senior citizen group that is organized      You must also pay tax on waste collection       not your organization is exempt from local
   for pleasure, recreation or other non-        and disposal services (although this is a       property taxes, if your organization owns
   profit purpose, not including housing.        special tax, not a sales tax).                  real property.
   The group must be an exempt organiza-
   tion under 501(c) of the Internal Revenue     Completing this form                            Are donations deductible?
   Code and must limit membership to                                                             Your Minnesota or federal letter granting
   those who are age 55 years or older or are    Name and address                                exemption from income tax will state if
   physically disabled; or                       If the organization does not have an official
                                                                                                 donations to your organization are or are
                                                 phone number, enter the daytime phone
•	 A	youth	group	that	is	organized	for	                                                          not deductible for income tax purposes. If
                                                 number of the person signing the applica-
   pleasure, recreation or other nonprofit                                                       the answer is “no,” send us a copy of your
                                                 tion.
   purpose. The group must limit member-                                                         IRS denial and/or an explanation of your
   ship to those who are age 18 and under.       Type of organization                            income tax exemption status.
Please note: Nonprofit organizations that        You must include the requested material
                                                                                                 Do you make ongoing retail
qualify for federal income tax exemption are     below with your application.
                                                                                                 sales?
not automatically exempt from Minnesota          Parent-teacher associations                     If your organization makes retail sales, you
sales tax.                                       Provide a copy of your signed Articles of       may need a Minnesota tax ID number. To
Examples of nonprofit organizations that         Incorporation or Constitution and a letter      apply for one, go to www.taxes.state.mn.us
may qualify for sales tax exempt status          from the principal indicating the organiza-     or	call	651-282-5225	or	1-800-657-3605.	
include churches, private schools, colleges      tion’s affiliation with the school.             TTY:	Call	711	for	Minnesota	Relay.
and universities, museums and historical         All other organizations must provide:           If additional information is necessary, you
societies, youth organizations, senior citizen   •	 A	copy	your	signed	Articles	of	Incorpora-    will be sent forms to complete and return.
groups, home schools, and volunteer fire            tion or Constitution;
departments.                                     •	 A	copy	of	your	federal	letter	granting	      If you already have a Minnesota tax ID
                                                    exemption from income tax along with         number, enter the number on the front.
Examples of organizations that do not
qualify for sales tax exempt status include         the application you submitted to the IRS
                                                                                                 Information and assistance
Chambers of Commerce, Knights of Co-                for federal income tax exemption,
                                                                                                 Sales and use tax forms, fact sheets and
lumbus, Masonic Lodges, city-run celebra-        •	 and	the	following:
                                                                                                 other information is available on our web-
tions, homeowners’ associations, fraterni-       Churches: Documentation such as a bul-          site at www.taxes.state.mn.us.
ties, sororities, lake improvement associa-      letin showing the organization’s place of
tions, medical clinics, Jaycees, Kiwanis and     worship and time of worship services.           If you need help completing this applica-
Lions Clubs, adult sports clubs of any type,                                                     tion	or	have	questions,	call	651-296-6181	or	
trade associations, prayer societies, profes-    Nonprofit private schools, colleges, and        1-800-657-3777.	TTY:	Call	711	for	Minne-
sional associations, and social clubs.           universities: A letter describing your          sota Relay.
                                                 school’s curriculum, the location of your
Federal agencies are automatically exempt                                                        We’ll provide this information in other
                                                 school, how many students attend your           formats upon request to persons with dis-
from sales tax when making direct pur-           school, and a listing of your faculty mem-      abilities.
chases; they do not need an exemption            bers and their positions.
certificate. A purchase order or payment