Form FR-164 "Application for Exemption" - Washington, D.C.

What Is Form FR-164?

This is a legal form that was released by the Washington DC Office of Tax and Revenue - a government authority operating within Washington, D.C.. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on December 1, 2012;
  • The latest edition provided by the Washington DC Office of Tax and Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;

Download a printable version of Form FR-164 by clicking the link below or browse more documents and templates provided by the Washington Dc Office of Tax and Revenue.

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Download Form FR-164 "Application for Exemption" - Washington, D.C.

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APPLICATION FOR EXEMPTION, FR-164
GOVERNMENT OF THE DISTRICT OF COLUMBIA
(Check Appropriate Boxes)
OFFICE OF TAX AND REVENUE
P.O. BOX 556
W ASHINGTON, DC 20044-0556
INCOME AND FRANCHISE TA X
FAX # (202) 442-6883 www.cfo.dc.gov
SALES AND USE TAX (SEMIPUBLIC INSTITUTION ONLY)
PERSONAL PROPERTY TAX (SEMIPUBLIC INSTITUTION ONLY)
1 . Full name of organization
F E I N #
2 . Complete address (number, city/town and Postal Zip Code of the organization: P.O. Box is not acceptable.) including Website
3 . Federal Exemption St a t u s :
IRS Determination Letter effective date________________________ Internal Revenue Code Section_______________________
Application filed (if not recognized) Date ________________________
Internal Revenue Code Section________________________
4 . Form of Organization:
Corporation
Date of incorporation___________________St ate_______________________________
Other-Describe__________________________________________________________________________________________________
5 . Purpose of Organization:
Religious
Library
Other: Explain: _____________________________________________________
Charitable
Educational
S c i e n t i f i c
Hospita l
6 . Principal Sources of Income:
Donations
Assessments
I n t e r e s t
Other: Explain______________________________
Grants
Initiation Fees
Dividends
Dues
Rents
Business Operations
7 . End of Annual Accounting Period:_______________________________________________________________________________________
8 . Date activities began in the District:_______________________________________________________________________________________
9a. Physical Location(s) of Personal Property in the District:
_______________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________
9 b . Type of Personal Property Owned by Organization:
(Also list total cost of property owned and located in the District)
Person Authorized to Discuss Application for Exemption:
Name:______________________________________
Title:______________________________
Telephone:_______________________________
Address:_____________________________________________________________________FAX:__________________Email:________________
SIGNATURE AND VERIFICATION
Under the penalties provided by law, I declare that I have examined this application, including accompanying statements, and to the best of my knowledge and belief it is
true, correct and complete.
Signature of Off i c e r
Ti t l e
Date
FR-164 (Rev. 12/2012)
PLEASE COMPLETE REVERSE SIDE
APPLICATION FOR EXEMPTION, FR-164
GOVERNMENT OF THE DISTRICT OF COLUMBIA
(Check Appropriate Boxes)
OFFICE OF TAX AND REVENUE
P.O. BOX 556
W ASHINGTON, DC 20044-0556
INCOME AND FRANCHISE TA X
FAX # (202) 442-6883 www.cfo.dc.gov
SALES AND USE TAX (SEMIPUBLIC INSTITUTION ONLY)
PERSONAL PROPERTY TAX (SEMIPUBLIC INSTITUTION ONLY)
1 . Full name of organization
F E I N #
2 . Complete address (number, city/town and Postal Zip Code of the organization: P.O. Box is not acceptable.) including Website
3 . Federal Exemption St a t u s :
IRS Determination Letter effective date________________________ Internal Revenue Code Section_______________________
Application filed (if not recognized) Date ________________________
Internal Revenue Code Section________________________
4 . Form of Organization:
Corporation
Date of incorporation___________________St ate_______________________________
Other-Describe__________________________________________________________________________________________________
5 . Purpose of Organization:
Religious
Library
Other: Explain: _____________________________________________________
Charitable
Educational
S c i e n t i f i c
Hospita l
6 . Principal Sources of Income:
Donations
Assessments
I n t e r e s t
Other: Explain______________________________
Grants
Initiation Fees
Dividends
Dues
Rents
Business Operations
7 . End of Annual Accounting Period:_______________________________________________________________________________________
8 . Date activities began in the District:_______________________________________________________________________________________
9a. Physical Location(s) of Personal Property in the District:
_______________________________________________________________________________________________________________________
_______________________________________________________________________________________________________________________
9 b . Type of Personal Property Owned by Organization:
(Also list total cost of property owned and located in the District)
Person Authorized to Discuss Application for Exemption:
Name:______________________________________
Title:______________________________
Telephone:_______________________________
Address:_____________________________________________________________________FAX:__________________Email:________________
SIGNATURE AND VERIFICATION
Under the penalties provided by law, I declare that I have examined this application, including accompanying statements, and to the best of my knowledge and belief it is
true, correct and complete.
Signature of Off i c e r
Ti t l e
Date
FR-164 (Rev. 12/2012)
PLEASE COMPLETE REVERSE SIDE
Ye s
N o
10a. Does the organization control or is it controlled
I f “ Ye s ” , a t tach an explanation.
by any other organization?
I f “ Ye s ” , a t tach an explanation.
b . Is the organization the outgrowth of (or succes-
Ye s
N o
sor to) another organization, or does it have a
special relationship with another organization by
reason of interlocking directorates or other factors?
Ye s
N o
I f “ Ye s ” , a t tach a statement indicating the locations.
c . Other than a statutory office, do you maintain
regular places of business outside the District?
Ye s
N o
d .
I f “ Ye s ” , a t tach an explanation of the nature of the organization’s unre-
Does the organization report any unrelated
lated business activities or provide a copy of the latest filed Form 990T.
business income on Form 990T to the IRS?
e.
Does the organization file a Form 1120POL U.S.
Ye s
N o
I f “ Ye s ” , a t tach an explanation of the nature of the organization’s p o l i t i c a l
Income Tax Return for Certain Political Organizations
activities and provide a copy of the latest filed Form 1120POL.
with the IRS?
Ye s
N o
f .
D i d t h e o r g a n i z a t i o n e s t a b l i s h a p o l i t i c a l a c t i o n
I f “ Ye s ” , a t tach an explanation of the nature of the organization’s p o l i t i c a l
committee described in section 527(f)(3) of the Internal
activities and provide a copy of the latest filed Form 1120POL.
Revenue Code?
Ye s
N o
g.
Does the organization sell any tangible personal
I f “ Ye s ” , a t tach an explanation of the nature of the organization’s a c t i v i -
property or provide personal services to persons or
t i e s .
organizations located within the District?
Ye s
N o
I f “ Yes”, did the organization file an appropriate sales & use tax return
h.
Did the organization purchase any tangible
with the District? If no please attach an explanation.
personal property outside the District for use in the
D i s t r i c t ?
General Information
This application is for use by organizations who wish to apply for an exemption from the District of Columbia Income and Franchise
Tax, Sales and Use Tax and Personal Property Ta x . All questions on the application must be answered completely. M a i l t h e
completed application, with the various documents requested in the specific instructions, to the Off i c e o f Tax and Revenue,
P.O. Box 556, Washington, DC 20044-0556, Attn: Exempt Organizations.
If you have questions, please call (202) 442-6586 between the hours of 7:30 a.m. and 5:30 p.m. Tuesday through Thursday.
Applicants for Income and Franchise Tax Exemption under Sec. 47-1802.1 of the DC Code:
Most organizations recognized by the Internal Revenue Service will qualify for exemption under the District of Columbia
Income and Franchise Ta x A c t . The effective date for all income and franchise tax exemptions will be the effective
date of the IRS Determination Letter.
Applicants for Sales and Use Tax Exemption under Sec. 47-2005 of the DC Code:
Under the District of Columbia Sales and Use Ta x Act sales made to any organization which qualifies as a “semipublic
institution” are exempt from the ta x . A “semipublic” institution is defined under Sec. 47-2001(r) of the Act as “any corpora-
tion, and any community chest, fund, or foundation, organized exclusively for religious, scientific, charitable, or educational
purposes, including hospitals, no part of the net earnings of which inures to the benefit of any private shareholder or
i n d i v i d u a l . ” This exemption is limited to those organizations, which have been recognized as tax exempt under Section
501(c)(3) of the Internal Revenue Code of 1986 (or comparable sections under prior codes).
SEMIPUBLIC INSTITUTIONS ARE RECOGNIZED AS DC SALES TAX EXEMPT IF PHYSICALLY LOCATED IN THE DISTRICT.
The exemption applies only to those transactions, which occur on or after the date of the issuance of a Certificate of
Exemption by the Office of Tax and Revenue.
Personal Property Tax Exemption under Sec. 47-1508 of the DC Code:
Organizations requesting an exemption from DC Personal Property Tax must own the personal property for which the
request is being made, and qualify under Title 47, Section 1508 of the DC Code. Organizations that may qualify for
exemption are any corporation, and community chest, fund or foundation, organized exclusively for religious, scientific,
c h a r i table, or educational purposes, including hospita l s , n o part of the net earnings of which inure to the benefit of any
private shareholder or individual. The effective date for personal property tax exemptions will be the July 1 following the
date of the initial application request.
Specific Instructions
FILE THE FOLLOWING DOCUMENTS WITH THIS APPLICATION: ( I f n o t c u r r e n t l y a v a i l a b l e , s tate when they will be furnished).
a . A copy of the latest determination or ruling letter you have received from the Internal Revenue Service, which
approves your organization's exemption from Federal income tax.
b . If incorporated in DC , a copy of your Certificate of Incorporation issued by the DC Department
of Consumer and R e g u l a t o r y A ffairs, Corporate Division, or if not incorporated, a copy of your constitution, articles of
association, declaration of trust, or other documents whereby you were created setting forth your aims and
purposes, a copy of all amendments thereto, and any changes presently proposed.
c . If not incorporated in DC a photocopy of a Certificate of Authority or Certificate of Registration issued by the DC Department C
of Regulatory A ffairs, Corporate Division, must be submitted to the Off i c e o f Tax and Revenue with the Application for
Exemption.
d . If your organization has ever been recognized as tax exempt by the District, based on a previous application, please
provide a copy of your DC letter of exemption or certificate of exemption.
e. A copy of a lease, District of Columbia Occupancy Permit issued to organization or other documentation should
accompany a request by a semi-public institution (501(c)(3) organization) for sales tax exemption to satisfy the
physically located requirement.
f. An organization should file Form FR-500 Combined Business Tax Registration Application with Form FR-164 Application for Exemption
if not previously registered with the Office of Tax and Revenue.
GOVERNMENT OF THE DISTRICT OF COLUMBIA
Office of the Chief Financial Officer
Office of Tax and Revenue
OTR TAX NOTICE 2011-7
November 17, 2011
GUIDANCE ON APPLICATION FOR EXEMPTION FROM DISTRICT OF
COLUMBIA FRANCHISE, SALES AND USE, AND PERSONAL PROPERTY
TAXES
Nonprofit organizations intending to conduct activities in the District of Columbia that
may subject them to liability for franchise, sales and use, or personal property taxes are
advised to submit an application for exemption from these taxes no later than the time
1
that those activities commence.
An Application Is Required to Obtain an Exemption
Under District law, a determination of exempt status by the Internal Revenue Service
(“IRS”) does not by itself confer exemption from these taxes. Applicable exemptions
from District of Columbia taxes must be secured from the Office of Tax and Revenue
(“OTR”). The statutes governing each of these taxes provide that an organization cannot
claim the available exemptions from these taxes unless the organization first obtains a
letter (in the case of the franchise and personal property taxes) or a certificate (in the case
of the sales and use taxes) from OTR stating that it is entitled to an exemption. D.C.
Code secs. 47-1508 (personal property tax); 47-1802.01 (franchise taxes); 47-2005(3)
(sales and use taxes). It should be noted that the tax exemptions conferred by these
statutes generally apply only with respect to activities in furtherance of an organization’s
exempt purposes, and no exemption is provided with respect to business activities that are
not related to an organization’s exempt purposes. Such unrelated business activities
remain subject to tax.
Application Procedures
In order to apply for exemption from these taxes, an organization must submit Form FR-
164 to OTR. Filing instructions are provided with the form, which is available through
OTR’s Taxpayer Service Center. If an application is hand-delivered to an OTR unit
authorized to receive the filing, it is considered filed on the date shown by the OTR date
1
This notice does not address the process of securing exemption from real property or other District taxes.
stamp placed on the filing. If a properly addressed application is delivered to OTR by
mail or private delivery service, it is considered filed on the postmark date shown on the
envelope or wrapper. If a properly addressed application is received by OTR via
facsimile, it is considered filed on the date that the facsimile is received by OTR.
Effective Date of Exemption
For franchise tax purposes, the exemption, if granted, is effective on the effective date of
the exemption determination letter issued for the organization by the Internal Revenue
Service.
The sales and use tax exemption, if granted, becomes effective when the exemption
certificate is issued.
The personal property tax exemption, if granted, becomes effective on the July 1
following the date of the filing of Form FR-164.
Procedure for Organizations That Do Not Promptly File an Application
OTR encourages any organization that has commenced activities in the District, or that
has become liable for franchise, sales and use, or personal property tax prior to filing an
application for exemption, to promptly file Form FR-164 so as to help forestall the
accumulation of additional tax liability. OTR has instituted a Voluntary Disclosure
Program under which noncompliant taxpayers are permitted to pay certain tax liabilities
and interest without imposition of civil penalties or fees. An organization that has
delayed filing an application for exemption, but that has not been contacted by OTR or its
representatives, should consider entering this program to clear outstanding liabilities.
2