Form DR0715 "Application for Sales Tax Exemption for Colorado Organizations" - Colorado

What Is Form DR0715?

This is a legal form that was released by the Colorado Department of Revenue - a government authority operating within Colorado. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on November 16, 2016;
  • The latest edition provided by the Colorado Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form DR0715 by clicking the link below or browse more documents and templates provided by the Colorado Department of Revenue.

ADVERTISEMENT
ADVERTISEMENT

Download Form DR0715 "Application for Sales Tax Exemption for Colorado Organizations" - Colorado

Download PDF

Fill PDF online

Rate (4.8 / 5) 61 votes
Page background image
DR 0715 (11/16/16)
*DO=NOT=SEND*
COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0013
(303) 238-SERV (7378)
Application for Sales Tax Exemption for
Colorado Organizations Instructions
Charitable
Use: Payment for items is to be made from organizational
funds. Items are to be for the exclusively charitable purpose
Sales tax exemption certificates are issued to Colorado
for which exemption is granted. The exemption certificate
located organizations which substantiate an exclusively
cannot be used as a retailers license to purchase tax-ex-
charitable purpose and activity within Colorado.
empt items to be resold, nor to avoid collecting and remit-
Your organization may be non-profit for income tax purpos-
ting taxes on donated or crafted items sold to individuals for
es, but not necessarily entitled to sales tax exemption. The
use or consumption.
fact that some charity work is performed or that funds—all
Political Districts and Federal Banks
or in part—are given to a charitable group does not auto-
matically qualify your organization for the Colorado sales/
Supply the information requested
use tax exemption.
Use: The government exemption is allowed under the
statute regulation: Items must be used to conduct normal
To be considered a charitable organization you must be
functions of the District or Bank.
organized and operated exclusively for one or more of the
purposes specified in Section 39-26-102(2.5). “‘Charitable
Order for goods must be made on a prescribed form or
organization’ means any entity organized and operated
purchase order and paid for directly to the seller by warrant
exclusively for religious, charitable, scientific, testing for
or check drawn on the organizations funds.
public safety, literary, or educational purposes, or to foster
Government-Federal, State and Local
national or international amateur sports competition (but
Though Federal, State and Local governments are
only if no part of its activities involve the provision of athletic
automatically exempt from paying sales/use tax per
facilities or equipment), or for the prevention of cruelty to
39-26-704(1), proof must be furnished to the seller in the
children or animals, no part of the net earning of which in-
form of an exemption number. Orders for goods must be
ures to the benefit of any private shareholder or individual,
made on a prescribed form or purchase order and paid
no substantial part of the activities of which is carrying on
for directly to the seller by warrants drawn on government
propaganda, or otherwise attempting to influence legisla-
funds. Individual exemption certificates are not issued to
tion, and which does not participate in, or intervene in
each office of governmental agencies. One blanket
(including the publishing or distribution of statements), any
certificate is issued to the main office of the Federal
political campaign on behalf of any candidate for public
and State agency.
office, or any veterans’ organization registered under sec-
tion 501(c)(19) of the ‘Internal Revenue Code of 1986’, as
Qualifying Affordable Housing Projects
amended, for the purpose of sponsoring a special event,
Qualifying entities that own, lease, or construct qualifying
meeting, or other function in the state of Colorado so long
affordable housing projects may complete this application
as such event, meeting, or function is not part of such orga-
to request an exemption certificate to allow them to make
nization’s regular activities in the state.”
purchases for the project tax free. The exemption only
applies to those purchases made directly for the project.
You are to clearly define your purpose and function. For
instance, an organization claiming exemption for educa-
Please see FYI Sales 95 for additional information.
tion is to give information regarding structured curriculum,
Mail completed form to:
scholastic requirements for teachers and students, atten-
Colorado Department of Revenue
dance requirements, tuition charged, and regular functions
Denver, CO 80261-0013
within confines of education.
DR 0715 (11/16/16)
*DO=NOT=SEND*
COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0013
(303) 238-SERV (7378)
Application for Sales Tax Exemption for
Colorado Organizations Instructions
Charitable
Use: Payment for items is to be made from organizational
funds. Items are to be for the exclusively charitable purpose
Sales tax exemption certificates are issued to Colorado
for which exemption is granted. The exemption certificate
located organizations which substantiate an exclusively
cannot be used as a retailers license to purchase tax-ex-
charitable purpose and activity within Colorado.
empt items to be resold, nor to avoid collecting and remit-
Your organization may be non-profit for income tax purpos-
ting taxes on donated or crafted items sold to individuals for
es, but not necessarily entitled to sales tax exemption. The
use or consumption.
fact that some charity work is performed or that funds—all
Political Districts and Federal Banks
or in part—are given to a charitable group does not auto-
matically qualify your organization for the Colorado sales/
Supply the information requested
use tax exemption.
Use: The government exemption is allowed under the
statute regulation: Items must be used to conduct normal
To be considered a charitable organization you must be
functions of the District or Bank.
organized and operated exclusively for one or more of the
purposes specified in Section 39-26-102(2.5). “‘Charitable
Order for goods must be made on a prescribed form or
organization’ means any entity organized and operated
purchase order and paid for directly to the seller by warrant
exclusively for religious, charitable, scientific, testing for
or check drawn on the organizations funds.
public safety, literary, or educational purposes, or to foster
Government-Federal, State and Local
national or international amateur sports competition (but
Though Federal, State and Local governments are
only if no part of its activities involve the provision of athletic
automatically exempt from paying sales/use tax per
facilities or equipment), or for the prevention of cruelty to
39-26-704(1), proof must be furnished to the seller in the
children or animals, no part of the net earning of which in-
form of an exemption number. Orders for goods must be
ures to the benefit of any private shareholder or individual,
made on a prescribed form or purchase order and paid
no substantial part of the activities of which is carrying on
for directly to the seller by warrants drawn on government
propaganda, or otherwise attempting to influence legisla-
funds. Individual exemption certificates are not issued to
tion, and which does not participate in, or intervene in
each office of governmental agencies. One blanket
(including the publishing or distribution of statements), any
certificate is issued to the main office of the Federal
political campaign on behalf of any candidate for public
and State agency.
office, or any veterans’ organization registered under sec-
tion 501(c)(19) of the ‘Internal Revenue Code of 1986’, as
Qualifying Affordable Housing Projects
amended, for the purpose of sponsoring a special event,
Qualifying entities that own, lease, or construct qualifying
meeting, or other function in the state of Colorado so long
affordable housing projects may complete this application
as such event, meeting, or function is not part of such orga-
to request an exemption certificate to allow them to make
nization’s regular activities in the state.”
purchases for the project tax free. The exemption only
applies to those purchases made directly for the project.
You are to clearly define your purpose and function. For
instance, an organization claiming exemption for educa-
Please see FYI Sales 95 for additional information.
tion is to give information regarding structured curriculum,
Mail completed form to:
scholastic requirements for teachers and students, atten-
Colorado Department of Revenue
dance requirements, tuition charged, and regular functions
Denver, CO 80261-0013
within confines of education.
*130715==19999*
DR 0715 (11/16/16)
COLORADO DEPARTMENT OF REVENUE
Denver, CO 80261-0013
(303) 238-SERV (7378)
Application for Sales Tax Exemption for
Colorado Organizations
Purchases made by charitable organizations, federal and Colorado state government, and political subdivisions of
Colorado in their official functions and activities are exempt from sales tax. Purchases made for qualifying affordable
housing projects are also exempt.
Your application for the Colorado Organization must be completed in full
FEIN
Account Number (to be assigned)
Name of Organization
Address (Location)
City
State
Zip
Mailing Address (Street or PO Box)
City
State
Zip
Exempt Status (All applicable documents must be submitted prior to review)
Charitable (including churches)
Attach a copy of your Federal Determination Letter (letter from IRS showing under which classification
code you are exempt. Only organizations exempt under 501(c)(3) of the Internal Revenue Code will be
considered for exemption. (Churches under a national church body: include an official document from the
national organization stating your group affiliation.)
Attach a copy of your latest financial statement to reflect sources of Colorado income and expenditures.
New organizations submit a projected statement.
Attach a copy of Colorado Articles of Incorporation or of Organization. State a specific purpose and function.
Attach a copy of the most current Colorado Secretary of State Certificate known as, "Certificate of Good
Standing."
Political
District – Attach a copy of court decree signed by establishing judge.
Authority/District established by Statutory Act — Attach a copy of the establishing statutory act and all
jurisdictional documentation.
Federal Credit Union, Land Bank, etc., located within Colorado – Attach a copy of the federal charter.
(Government- United States, State of Colorado, Political Subdivisions- See next page.)
Affordable Housing Projects – Attach a statement from the housing authority certifying the housing authority's
ownership interest in the project and the percentage of the project that is for occupancy by persons of low income
Attach any additional information you wish to substantiate you request for a Colorado sales/use tax exemption
Authorized Signature (Corporate Office)
Date
(MM/DD/YY)
Type or Print Authorized Signature
Phone Number
Title
For Department of Revenue use
Reviewer
Date
(MM/DD/YY)
Page of 2