D.C. Mun. Regs. tit. 9, r. 9-707

Current through Register Vol. 71, No. 50, December 13, 2024

Rule 9-707 - EXEMPT ORGANIZATIONS

707.1

The responsibility for establishing the right to exemption from the personal property tax shall rest upon the organization claiming the exemption.

707.2

An organization shall not be exempt merely because it is not organized and operated for profit.

707.3

Personal property tax exemptions shall only be valid for the period stated on the personal property tax exemption certificate.

707.4

The effective date for a personal property tax exemption granted shall be the July 1st following the date of the initial application request.

707.5

Exemption Applications for Exempt Organizations

(a) In order to establish a personal property tax exemption, the organization shall obtain from the Deputy Chief Financial Officer a certificate of exemption stating that the institution is entitled to the exemption. No exemption shall be allowed without a valid exemption certificate.

(b) Beginning with exemption certificates issued on or after November 1, 2018, exemption certificates issued to exempt organizations , except as provided in Subsection 707.5(c), shall be valid only for a period of up to five (5) years from the date issued.

(c) Beginning with exemption certificates issued on or after November 1, 2018, exemption certificates issued to an exempt entity organized exclusively for religious purposes shall be valid only for a period of up to ten (10) years from the date issued.

(d) Exemption certificates issued to exempt organizations prior to November 1, 2018, shall expire upon notice by the Office of Tax and Revenue.

(e) In order to receive an exemption certificate, an exempt organization shall follow the Office of Tax and Revenue's electronic application process.

(f) All exemption applications filed by exempt organizations shall include, but are not limited to, the following information:

(1) Taxpayer ID Number;

(2) Name;

(3) Address;

(4) Sales Tax Account Number;

(5) NAICS Code;

(6) Federal Exemption Status;

(7) Proof of IRS exemption (e.g ., IRS Determination Letter or Application for Recognition of Exemption);

(8) Organizational details; and

(9) Articles of Incorporation.

D.C. Mun. Regs. tit. 9, r. 9-707

Final Rulemaking published at 35 DCR 6014, 6020 (August 5, 1988); amended by Final Rulemaking published at 65 DCR 13770 (12/21/2018.); amended by Final Rulemaking published at 66 DCR 005381 (4/26/2019)