Application for Nonprofit Exempt Status Sales Tax Read instructions

Document Sample
Application for Nonprofit Exempt Status Sales Tax Read instructions Powered By Docstoc
Application for Nonprofit Exempt Status—Sales Tax
Read instructions on back before completing this form.

                                       Name of organization
  Print or type

                                       Mailing address

                                       City                                                           State              Zip code             Daytime phone
                                                                                                                                              (      )

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

                                              Parent-teacher or parent-teacher-student association (PTA, PTSA, PTO, etc.)
                                              Scout troop, Scout pack, 4-H club or Camp Fire organization. Enter your city
  Information about the organization

                                              Nonprofit private school, college or university
                                              Hospital (federal, county, city or nonprofit)
                                              Youth organization (YMCA, YWCA, youth athletic club, etc.)
                                              Senior citizen group
                                              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? . . . . . . . . .           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. 9/02)
Instructions for Form ST16

Under Minnesota law, some nonprofit                 Completing this form                             Are donations deductible?
groups may purchase certain kinds of items                                                           Your Minnesota or federal letter granting
without paying sales tax. These groups must         Name and address
                                                                                                     exemption from income tax will state if
have an exempt status number to use on              Enter the name of your organization, your
                                                                                                     donations to your organization are or are
Form ST3, Certificate of Exemption, in              mailing address, and daytime phone
                                                                                                     not deductible for income tax purposes. If
order to make tax-free purchases. The               number. If the organization does not have
                                                                                                     the answer is “no,” send us a copy of your
certificate is good only for purchases made         an official phone number, enter the daytime
                                                                                                     IRS denial and/or an explanation of your
by the nonprofit group; it does not allow the       phone number of the person signing the
                                                                                                     income tax exemption status.
group to sell items without collecting sales tax.   application.

Not all nonprofit groups are eligible for           Type of organization                             Do you make ongoing retail sales?
                                                                                                     If your organization makes retail sales, you
exempt status. Read the list below to               You must provide the information and
                                                                                                     may need a Minnesota tax ID number. To
determine if your group is eligible, and if         documents listed below for your type of
                                                                                                     apply for one, call 651-282-5225.
you should use this application.                    organization. Send the requested material
                                                                                                     TTY: Call 711 for Minnesota Relay.
                                                    with your application.
Use this application if your group is:
                                                                                                     When you call, you will be asked to provide
                                                    Churches: New churches must attach a
• Organized and operated exclusively for                                                             information about the organization so that
                                                    complete “church directory” newspaper
  charitable, religious or educational                                                               an ID number can be issued over the phone.
                                                    page showing the church listing, or a
  purposes; or                                                                                       If additional information is necessary, you
                                                    photocopy of the IRS exemption letter.
• A senior citizen group that is organized                                                           will be sent forms to complete and return.
  for pleasure, recreation or other non-            Scouting associations, etc.: On the front of
                                                                                                     If you already have a Minnesota tax ID
  profit purpose. The group must limit              this form, enter the city in which the pack
                                                                                                     number, enter the number on the front.
  membership to those who are age 55                or troop is located.
  years or older or are physically disabled.        Nonprofit private schools, colleges,             Information and assistance
Do not use this application if your group           universities, hospitals, and youth organi-       If you need help completing this application
is a:                                               zations: Enclose a copy of the articles of       or have questions, call 651-296-6181.
                                                    incorporation or other written document          TTY: Call 711 for Minnesota Relay.
• Chamber of commerce, firemen’s relief             by which your organization was created.
  association, fraternity or sorority, housing                                                       Sales and use tax forms, fact sheets and
  project, Knights of Columbus post, lake           Senior citizen groups: Enclose a copy of the     other information is available on our
  improvement association, Lions Club,              articles of incorporation or constitution,       website at
  prayer society, snowmobile trail associa-         and bylaws. The articles or constitution         We’ll provide this information in other
  tion, sports club for adults, or trade            must include a dissolution provision, and        formats upon request to persons with
  association. These nonprofit groups have          the bylaws should show that the member-          disabilities.
  never qualified for Minnesota sales tax           ship is limited to senior citizens who are age
  exemption.                                        55 years or older or are under 55 years of
                                                    age but physically disabled.
• Veterans’ organization or auxiliary.
• Federal government agency. Federal                Other organizations not listed above
  agencies are automatically exempt from            (except parent-teacher and parent-teacher-
  sales tax when making direct purchases;           student associations): Enclose a copy of the
  they do not need an exemption certifi-            articles of incorporation, a copy of your
  cate. A purchase order or payment                 federal letter granting exemption from
  voucher to the vendor showing that the            income tax, if any, and an income and
  purchaser is a federal agency is sufficient.      expense statement for your last accounting
  (Most state and local government                  period.
  agencies are not exempt.)