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Application For ST-5 Exempt Organization Certificate REG-1E - New Jersey
| Application For ST-5 Exempt Organization Certificate Form. This is a New Jersey form and can be used in Gross Income Tax Returns Division Of Taxation Statewide . |
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REG-1E (12-11) MAIL TO: NJ Division of Taxation Regulatory Services Branch PO Box 269 Trenton, NJ 08695-0269 Fax: (609) 989-0113 NEW JERSEY DIVISION OF TAXATION OFFICIAL USE ONLY DLN Determination _________________ Effective Date ___________________ APPLICATION FOR ST-5 EXEMPT ORGANIZATION CERTIFICATE - FOR NONPROFIT EXEMPTION FROM SALES TAX Read Instructions Before Completing This Form INSTRUCTIONS ATTACH: (1) articles of organization & (2) copy of an IRS determination letter. (See details below.) This form is for 501(c)(3) (exclusively religious, charitable, educational or scientific) or veterans, emergency or PTA/PTO organizations. Seniors, social, fraternal or recreational clubs, or unions, or civic, business or tenants' associations do not qualify for sales tax exemption and should not complete this form. Enclose a copy of your IRS 501(c)(3) determination (not required from veterans, emergency or PTA/PTO organizations, which should enclose any IRS letter they have.) For further information (including for churches), see Questions & Answers on next page. DON'T use this form to incorporate; further information is at: www.state.nj.us/treasury/taxation/nonprofitinfo.shtml. SIGN at bottom! Mail this and your documents to: Reg. Services Branch, NJ Division of Taxation, PO Box 269, Trenton, NJ 08695; or FAX everything to (609)989-0113. Allow at least 3 weeks for processing. If you provide an email address (item K, below), we will try to email confirmation of receipt of your application. Click in a shaded area to type your answers OR neatly print your answers. A. Organization Name_____________________________________________ ______________________________________________________________ B. FEIN # (Federal Identification Number, if any) C. Registered Corporate Alternate Name (if any)______________________ ______________________________________________________________ E. Provide name and address that ensures delivery of ST-5 to you:. Name: C/O ________________________________________________ Entity Name: _______________________________________________ Street _____________________________________________________ City ______________________ State ______ Zip Code ____________ D. Physical Location: (An officer's address may be used) Street_________________________________________________________ City______________________ State _______ Zip Code ________________ F. County / Municipality/ (or Out-of-State ) Code G. Will you collect New Jersey Sales Tax? . . (Find codes on pages 3 & 4 OR LEAVE BLANK) Yes No If yes, give date of first sale ________ / ________ / ________ Day Year Month (Collection not required if you have ST-5 exempt organization certificate and only occasional sales) H. Will you soon begin paying wages or salaries to employees working in NJ or to NJ residents? (If you already withhold NJ income tax, answer "No".) Yes No If yes, give date of first wage or salary payment _______/_______/_______ and give date that gross payroll will exceed $1,000 _______/_______/_______ Month Day Year Month Day Year I. IF A CORPORATION, give State of Incorporation _________________, & date _____/_____/_____ & ATTACH a copy of the Incorp Cert./Art. J. Does the nonprofit have an IRS 501(c)(3) letter? Yes No If "Yes", ATTACH A COPY OF IRS LETTER. TTACH K. Contact Person __________________________ Email Address: ______________________________ Daytime Phone: (____) ___________ L. Provide the following information for 2 responsible officers. NAME (Last Name, First, MI) TITLE HOME ADDRESS (Street, City, State, Zip) MAKE SURE YOU ATTACH a copy of the organization's: TTACH 1) Articles of Organization (Articles or Certificate of Incorporation, Constitution, Charter or Trust Agreement) and Bylaws; and 2) IRS Determination Letter stating that the organization is exempt from income tax under ยง501(c)(3) (for exceptions, see instr. above). If IRS 501(c)(3) letter is a "group" exemption letter, also submit letter or listing from your central organization indicating that your subunit is included under a group 501(c)(3) exemption. SIGN HERE I certify that all information given in this application is correct and also that any documents submitted are true copies. Your Signature_______________________________________________; Title:__________________________; Date:____/____/_____ American LegalNet, Inc. www.FormsWorkFlow.com REG-1E APPLICATION FOR ST-5 EXEMPT ORGANIZATION CERTIFICATE - Questions and Answers 1. Q. Once our REG-1E application is complete and approved, when will the ST-5 be sent to us? A. The State will mail the ST-5 certificate approximately 3-4 weeks after final approval. 2. Q. Is there a state fee to file the REG-1E application? A. No. 3. Q. Can we apply for exemption before we receive an IRS "section 501(c)(3)" determination letter? A. Yes. After formation of the organization, submit an REG-1E application, which the Division keeps on file for 1 year. Then send us a copy of your IRS 501(c)(3) letter, upon receipt. If the REG-1E application is approved, the exemption will be retroactive to the date of receipt of the REG-1E by the Division (or the date of formation of the organization, if the Division receives the REG-1E within 6 months of formation.) 4. Q Are there types of organizations besides "501(c)(3)" organizations that qualify for exemption from sales tax? A. Yes. The following types of organizations are listed as exempt in the sales and use tax law: volunteer fire companies; rescue, ambulance, first aid or emergency companies or squads; veterans' organizations and their auxiliaries; and PTO's/PTA's of an elementary or secondary school. These kinds of organizations may apply and be approved for sales tax exemption without an IRS section 501(c)(3) determination letter. Churches not having IRS "501(c)(3)" letter: mail or FAX your REG-1E application, organizational documents and bylaws. If we need additional documentation, we will contact you with the details. 5. Q. Do fraternal organizations, social clubs (e.g. senior citizens clubs) or civic, business, labor, or condo/homeowner associations qualify for exemption? A. No. To qualify for exemption from sales and use tax, an organization must be organized and operated exclusively for religious, charitable, scientific, literary, educational or prevention of animal cruelty purposes or for one of the purposes listed in the answer above. 6. Q. Can my organization's sales and use tax exemption be retroactive? A. See answer to 3 above. You may request
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