Form ST-119.2 Application for an Exempt Organization Certificate - New York

Form st-119.2 or the "Application For An Exempt Organization Certificate" is a form issued by the New York State Department of Taxation and Finance.

The form was last revised in September 1, 2011 and is available for digital filing. Download an up-to-date fillable Form st-119.2 in PDF-format down below or look it up on the New York State Department of Taxation and Finance Forms website.

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ST-119.2-I
Instructions for Form ST-119.2
Application for an Exempt
(12/13)
Organization Certificate
Read these instructions carefully and complete all applicable sections
a trustee or officer of the organization, this application must be
on the form. We cannot process an incomplete application.
accompanied by a power of attorney executed by an authorized officer
before we can provide any information on the status of the application
Note: In addition to applying for an Exempt Organization Certificate to
to the contact person. Use Form ST-119.4, Application for an Exempt
make exempt purchases, if your organization makes sales through a
Organization Certificate Power of Attorney.
shop or store, or a restaurant, tavern, or other similar establishment,
it must register for sales tax purposes and collect and remit sales tax.
If unincorporated, enter the date organized (i.e., the date that the
Also, your organization must register for sales tax purposes and collect
organizing documents were formally adopted). If incorporated, enter
and remit sales tax if it makes any of the following sales, whether or not
the date the articles of incorporation were filed with the appropriate
made from a shop or store:
government agency.
• any lease or rental of tangible personal property;
Enter your federal employer identification number. (This number is not
• any utility service described in Tax Law section 1105(b);
proof of federal exemption as required on lines 8 and 9 below.)
• any service to real property described in Tax Law section 1105(c)(5); and
Line 1a — Mark an X in the box on line 1a and any applicable additional
• any tangible personal property where the sale is made by remote
boxes to indicate the purpose for which you are claiming exempt status
means, such as by telephone, mail order (including email), over the
if you are applying under Tax Law section 1116(a)(4). In addition to
Internet, or by other similar methods, provided the sales are made
being organized for one or more of the listed activities, you must meet
with a degree of regularity, frequency, and continuity.
the following requirements:
• Also, if the organization sells parking services or operates a hotel or
• No part of the organization’s net income can benefit private
makes amusement charges, it must register for sales tax purposes
shareholders or individuals.
and collect and remit tax.
• The organization cannot, as a substantial part of its activities, attempt
• To register for sales tax purposes, visit the NYS License Center at
to influence legislation. (If you have established federal exemption
www.licensecenter.ny.gov to obtain a Certificate of Authority.
under Internal Revenue Code (IRC) section 501(c)(3), that section will
govern the extent of legislative activities permissible. If not, the Tax
Department will make the determination.)
Who should file this form
• The organization cannot participate, directly or indirectly, in political
An organization described in Tax Law section 1116(a)(4), 1116(a)(5),
campaigns for or against candidates for public office.
1116(a)(7), 1116(a)(8), or 1116(a)(9), should file Form ST-119.2 to apply
for an Exempt Organization Certificate. If the Tax Department issues
• The organization’s assets must be dedicated to its exempt purposes.
you an Exempt Organization Certificate, you may make tax-exempt
If it is dissolved or terminated, the assets must be distributed to
purchases.
further one or more exempt purposes or to a federal, state, or local
government for a public purpose.
Agencies of the United States and of New York State and its political
• If organized to foster national or international amateur sports
subdivisions should not use this form. They may make tax-free
competition, the organization may not provide athletic facilities or
purchases by presenting vendors with governmental purchase orders.
equipment unless it is an amateur sports organization organized and
Units of the Boy Scouts of America and the Girl Scouts of the USA
operated primarily to support and develop amateur athletes for, or to
should contact their local councils for the procedures they must follow
conduct, national or international sports competition.
to establish sales tax exemption.
Line 1b — Mark an X in the box and indicate the percentages of each
New York State Tax Law does not provide sales tax exemptions to other
type of member if you are applying under Tax Law section 1116(a)(5).
states or their political subdivisions.
At least 75% of the organization’s membership must fall within the
first category listed. In addition, you must be organized in New York
Where to file
State, and no part of the organization’s earnings can benefit private
shareholders or individuals.
Mail your completed application and all attachments to:
Auxiliary units, societies of, or trusts or foundations for posts or
NYS TAX DEPARTMENT
SALES TAX EXEMPT ORGANIZATIONS UNIT
organizations may also qualify as exempt organizations if they show
W A HARRIMAN CAMPUS
that they were created by and are affiliated with an organization
ALBANY NY 12227
already exempted by the Tax Department. Attach a copy of the federal
determination letter confirming your IRC section 501(c)(19) exemption.
Refunds for sales tax previously paid
Line 1e — Mark an X in the box and attach a copy of your federal
Once you establish your exempt status, you may be entitled to a
or New York State charter if you are applying under Tax Law
refund of sales tax you previously paid if you met the requirements for
section 1116(a)(9). Note: Effective March 1, 2008, all state-chartered
exemption when the purchases were made. However, if you had to
credit unions, as defined by New York State Banking Law section 2(9),
amend documents or change operations to qualify for exemption, you
will be exempt from sales tax, regardless of when they were chartered.
are not entitled to a refund of taxes paid before the effective date of the
(For more information regarding credit unions designated as exempt
change.
organizations, see TSB-M-06(4)S, Credit Unions Designated as Exempt
Organizations for Sales and Use Tax Purposes.)
Use Form AU-11, Application for Credit or Refund of Sales or Use Tax,
to request a refund. Keep sales slips and invoices to support your claim.
Lines 3 through 6 — Answer the questions on lines 3 through 6 by
Refunds are generally subject to a three-year statute of limitations.
marking an X in the applicable boxes. Answering Yes to a question will
not necessarily disqualify you, but you must attach an explanation.
Specific instructions
Line 7 — If you answer Yes, attach an explanation of how you meet the
Enter all applicable information and attach the requested documents.
criteria of a qualified amateur sports organization as defined in Tax Law
Documents submitted with this application will not be returned, so be
section 1116(f).
sure to keep copies.
Line 8 — Mark an X in the Yes box and attach a copy of the federal
Enter the organization’s legal name (as it appears in its organizing
determination letter confirming your IRC section 501(c)(3) exemption if
documents), telephone number, physical address, and mailing address.
your organization has been granted exemption in its own name under
IRC section 501(c)(3). No other documentation is needed; however,
Enter the name, title, telephone number, email address, and fax number
we reserve the right to request any additional information necessary to
of the person to contact if we need more information or documentation
make our determination.
to make our determination. If the person is someone other than
ST-119.2-I
Instructions for Form ST-119.2
Application for an Exempt
(12/13)
Organization Certificate
Read these instructions carefully and complete all applicable sections
a trustee or officer of the organization, this application must be
on the form. We cannot process an incomplete application.
accompanied by a power of attorney executed by an authorized officer
before we can provide any information on the status of the application
Note: In addition to applying for an Exempt Organization Certificate to
to the contact person. Use Form ST-119.4, Application for an Exempt
make exempt purchases, if your organization makes sales through a
Organization Certificate Power of Attorney.
shop or store, or a restaurant, tavern, or other similar establishment,
it must register for sales tax purposes and collect and remit sales tax.
If unincorporated, enter the date organized (i.e., the date that the
Also, your organization must register for sales tax purposes and collect
organizing documents were formally adopted). If incorporated, enter
and remit sales tax if it makes any of the following sales, whether or not
the date the articles of incorporation were filed with the appropriate
made from a shop or store:
government agency.
• any lease or rental of tangible personal property;
Enter your federal employer identification number. (This number is not
• any utility service described in Tax Law section 1105(b);
proof of federal exemption as required on lines 8 and 9 below.)
• any service to real property described in Tax Law section 1105(c)(5); and
Line 1a — Mark an X in the box on line 1a and any applicable additional
• any tangible personal property where the sale is made by remote
boxes to indicate the purpose for which you are claiming exempt status
means, such as by telephone, mail order (including email), over the
if you are applying under Tax Law section 1116(a)(4). In addition to
Internet, or by other similar methods, provided the sales are made
being organized for one or more of the listed activities, you must meet
with a degree of regularity, frequency, and continuity.
the following requirements:
• Also, if the organization sells parking services or operates a hotel or
• No part of the organization’s net income can benefit private
makes amusement charges, it must register for sales tax purposes
shareholders or individuals.
and collect and remit tax.
• The organization cannot, as a substantial part of its activities, attempt
• To register for sales tax purposes, visit the NYS License Center at
to influence legislation. (If you have established federal exemption
www.licensecenter.ny.gov to obtain a Certificate of Authority.
under Internal Revenue Code (IRC) section 501(c)(3), that section will
govern the extent of legislative activities permissible. If not, the Tax
Department will make the determination.)
Who should file this form
• The organization cannot participate, directly or indirectly, in political
An organization described in Tax Law section 1116(a)(4), 1116(a)(5),
campaigns for or against candidates for public office.
1116(a)(7), 1116(a)(8), or 1116(a)(9), should file Form ST-119.2 to apply
for an Exempt Organization Certificate. If the Tax Department issues
• The organization’s assets must be dedicated to its exempt purposes.
you an Exempt Organization Certificate, you may make tax-exempt
If it is dissolved or terminated, the assets must be distributed to
purchases.
further one or more exempt purposes or to a federal, state, or local
government for a public purpose.
Agencies of the United States and of New York State and its political
• If organized to foster national or international amateur sports
subdivisions should not use this form. They may make tax-free
competition, the organization may not provide athletic facilities or
purchases by presenting vendors with governmental purchase orders.
equipment unless it is an amateur sports organization organized and
Units of the Boy Scouts of America and the Girl Scouts of the USA
operated primarily to support and develop amateur athletes for, or to
should contact their local councils for the procedures they must follow
conduct, national or international sports competition.
to establish sales tax exemption.
Line 1b — Mark an X in the box and indicate the percentages of each
New York State Tax Law does not provide sales tax exemptions to other
type of member if you are applying under Tax Law section 1116(a)(5).
states or their political subdivisions.
At least 75% of the organization’s membership must fall within the
first category listed. In addition, you must be organized in New York
Where to file
State, and no part of the organization’s earnings can benefit private
shareholders or individuals.
Mail your completed application and all attachments to:
Auxiliary units, societies of, or trusts or foundations for posts or
NYS TAX DEPARTMENT
SALES TAX EXEMPT ORGANIZATIONS UNIT
organizations may also qualify as exempt organizations if they show
W A HARRIMAN CAMPUS
that they were created by and are affiliated with an organization
ALBANY NY 12227
already exempted by the Tax Department. Attach a copy of the federal
determination letter confirming your IRC section 501(c)(19) exemption.
Refunds for sales tax previously paid
Line 1e — Mark an X in the box and attach a copy of your federal
Once you establish your exempt status, you may be entitled to a
or New York State charter if you are applying under Tax Law
refund of sales tax you previously paid if you met the requirements for
section 1116(a)(9). Note: Effective March 1, 2008, all state-chartered
exemption when the purchases were made. However, if you had to
credit unions, as defined by New York State Banking Law section 2(9),
amend documents or change operations to qualify for exemption, you
will be exempt from sales tax, regardless of when they were chartered.
are not entitled to a refund of taxes paid before the effective date of the
(For more information regarding credit unions designated as exempt
change.
organizations, see TSB-M-06(4)S, Credit Unions Designated as Exempt
Organizations for Sales and Use Tax Purposes.)
Use Form AU-11, Application for Credit or Refund of Sales or Use Tax,
to request a refund. Keep sales slips and invoices to support your claim.
Lines 3 through 6 — Answer the questions on lines 3 through 6 by
Refunds are generally subject to a three-year statute of limitations.
marking an X in the applicable boxes. Answering Yes to a question will
not necessarily disqualify you, but you must attach an explanation.
Specific instructions
Line 7 — If you answer Yes, attach an explanation of how you meet the
Enter all applicable information and attach the requested documents.
criteria of a qualified amateur sports organization as defined in Tax Law
Documents submitted with this application will not be returned, so be
section 1116(f).
sure to keep copies.
Line 8 — Mark an X in the Yes box and attach a copy of the federal
Enter the organization’s legal name (as it appears in its organizing
determination letter confirming your IRC section 501(c)(3) exemption if
documents), telephone number, physical address, and mailing address.
your organization has been granted exemption in its own name under
IRC section 501(c)(3). No other documentation is needed; however,
Enter the name, title, telephone number, email address, and fax number
we reserve the right to request any additional information necessary to
of the person to contact if we need more information or documentation
make our determination.
to make our determination. If the person is someone other than
Page 2 of 2 ST-119.2-I (12/13)
Line 9 — Mark an X in the Yes box if you are a subunit of an
Name of Organization
organization that has a group IRC section 501(c)(3) exemption. Attach
Statement of assets and liabilities
a copy of the federal determination letter confirming your 501(c)(3)
As of December 1, XXXX
exemption and one of the following:
Assets:
• a current letter from the “parent” organization certifying that the
Cash on hand:
$
200.00
subunit is a member of the organization and is included under the
Cash in bank:
1,500.00
federal 501(c)(3) exemption, or
Investments: Stock 10 @ $50.00
500.00
• a copy of the “parent” organization’s directory of subunits that lists
Office supplies and equipment
300.00
this subunit as one of those covered by the federal exemption.
Buildings
20,000.00
Land: 5 acres
2,000.00
If your organization has been granted federal exemption under some
Other assets:
other IRC section, attach a copy of the federal determination letter
Bus
600.00
confirming your exemption. All attachments are required.
Total assets
$25,100.00
If there is a discrepancy between the name and address as it appears
Liabilities:
on the federal determination letter and on this application, please
Accounts payable
$
00.00
explain.
Loans payable: Bank of NY
500.00
Line 10 — To qualify for exempt status, you must be formally
Mortgage payable:
10,000.00
organized to conduct exempt activities and you must have organizing
Other liabilities:
documents specifying the activities. Mark an X in the appropriate box
Electric bill
60.00
to indicate your type of organization and attach copies of the required
Total liabilities
$10,560.00
organizing documents including any amendments to them (if you are
attaching a copy of the federal determination letter confirming your
Signature — An officer of the organization must sign and date this
IRC section 501(c)(3) exemption, you need not attach the organizing
application. Be sure you have completed all applicable entries and
documents). Note that these documents cannot be returned.
included true copies of all required documents. We will return any
incomplete applications to you. Keep copies of your application and all
Line 11 — You must also attach the following to your application (unless
attachments.
you are attaching a copy of the federal determination letter confirming
your IRC section 501(c)(3) exemption as previously noted):
Need help?
• Statement of activities — Describe your present and future activities
in detail. Do not use general statements or repeat the language of
www.tax.ny.gov
Visit our Web site at
your organizing documents. If you are not fully operational, explain
what stage of development you have reached, what remains to be
• get information and manage your taxes online
done, and when you will be fully operational.
• check for new online services and features
• Statement of receipts and expenditures
• Statement of assets and liabilities — Assets are all real and personal
Telephone assistance
property; liabilities are all outstanding debts, of any nature.
If you do not have formal financial statements, you may use the
Sales Tax Information Center:
(518) 485-2889
following examples as a guide. Bank statements, copies of receipts,
To order forms and publications:
(518) 457-5431
invoices, and journal or ledger sheets are not acceptable substitutes.
Text Telephone (TTY) Hotline (for persons with
Examples:
hearing and speech disabilities using a TTY): (518) 485-5082
Name of Organization
Persons with disabilities: In compliance with the
Statement of receipts and expenditures
Americans with Disabilities Act, we will ensure that our
January 1, XXXX, through December 31, XXXX
lobbies, offices, meeting rooms, and other facilities are
accessible to persons with disabilities. If you have questions
Receipts:
about special accommodations for persons with disabilities, call the
Dues: membership 50 @ $2.00
$ 100.00
Contributions:
information center.
Voluntary contributions from members
500.00
Contributions from the public
1,000.00
Privacy notification
Funding:
The Commissioner of Taxation and Finance may collect and maintain
Department of Recreation
1,000.00
personal information pursuant to the New York State Tax Law, including
HUD
500.00
but not limited to, sections 5-a, 171, 171-a, 287, 308, 429, 475, 505,
(submit copies of pertinent contracts)
697, 1096, 1142, and 1415 of that Law; and may require disclosure of
Receipts from fund-raising activities:
social security numbers pursuant to 42 USC 405(c)(2)(C)(i).
Bake sale
150.00
Dinner dance tickets
600.00
This information will be used to determine and administer tax liabilities
Total receipts
$3,850.00
and, when authorized by law, for certain tax offset and exchange of tax
information programs as well as for any other lawful purpose.
Expenditures:
Fund-raising expenses
Information concerning quarterly wages paid to employees is provided
Bank, advertising, food
$ 300.00
to certain state agencies for purposes of fraud prevention, support
Contributions to:
enforcement, evaluation of the effectiveness of certain employment and
Jonesville Fire Co.
50.00
training programs and other purposes authorized by law.
St. Lukes Church
25.00
Failure to provide the required information may subject you to civil or
Operating expenses:
criminal penalties, or both, under the Tax Law.
Electricity
600.00
This information is maintained by the Manager of Document
Telephone
200.00
Management, NYS Tax Department, W A Harriman Campus, Albany NY
Fire insurance
300.00
12227; telephone (518) 457-5181.
Miscellaneous
50.00
Total expenditures
$1,525.00
ST-119.2
New York State and Local Sales and Use Tax
Application for an Exempt
(9/11)
Organization Certificate
State and Local Sales and Use Tax
Name of organization
Organization’s telephone number
(
)
Physical address
City
State
ZIP code
(number and street)
Mailing address
City
State
ZIP code
Name and title of person to be contacted
Contact person’s telephone number
(see instructions)
(
)
Email address of person to be contacted
Contact person’s fax number
(
)
Date formally organized
Date incorporated
Federal employer identification number
Mark an X in the appropriate box to indicate the Tax Law section under which you are claiming exempt status.
1a
Section 1116(a)(4) – Mark an X in the appropriate box to indicate the purpose for which you are claiming exempt status
(see instructions).
Religious
Testing for public safety
Prevention of cruelty to children or animals
Charitable
Scientific
Fostering national or international amateur sports competition
Educational
Literary
1b
Section 1116(a)(5) – A post or organization organized in New York State of past or present members of the United States
armed forces, or an auxiliary unit or society of, or a trust or foundation for, any such post or organization organized in
New York State (see instructions).
What percentage of your members are past or present members of the United States armed forces? ........
%
What percentage of your members are cadets or are spouses, widows, widowers, ancestors, or lineal
descendants of past or present members of the United States armed forces or of cadets? ......................
%
What percentage of your members do not fall within either of the above categories? ...................................
%
If the post or organization has received a federal ruling on its exemption claim, attach a copy of the federal determination
letter confirming your Internal Revenue Code (IRC) section 501(c)(19) exemption.
1c
Section 1116(a)(7) – A not-for-profit corporation acting as a health maintenance organization subject to the provisions of
Public Health Law Article 44. You must attach a copy of the certificate of authority issued by the New York State Health Department.
1d
Section 1116(a)(8) – A cooperative or foreign corporation doing business in this state pursuant to the Rural Electric
Cooperative Law.
1e
Section 1116(a)(9) – A credit union, as defined by New York State Banking Law section 2(9), where it is the
purchaser, user, or consumer of services or property, or where it is a vendor of services or property of a kind not ordinarily
sold by private persons (see instructions).
2 Are you currently registered for sales tax purposes with the Tax Department? ................................................. Yes
No
If Yes, enter your sales tax Certificate of Authority number
.
If you answer Yes to questions 3 through 7, attach an explanation (see instructions).
3 Has any distribution of the organization’s property ever been made to shareholders, members, or other
individuals? ...................................................................................................................................................... Yes
No
4 Does any part of the net earnings of the organization go to the benefit of any private shareholder or individual? .... Yes
No
5 If you marked box 1a, has the organization ever attempted to influence legislation? ........................................ Yes
No
ST-119.2 (9/11) (back)
6 If you marked box 1a, has the organization ever participated or intervened, directly or indirectly, in any
political campaign or endorsed or opposed any candidate for public office? ................................................ Yes
No
7 If you marked box 1a and the organization fosters national or international amateur sports competition,
does it provide any facilities or equipment, either directly or indirectly, to anyone? ....................................... Yes
No
8 Has the organization received an exemption from federal income tax under IRC section 501(c)(3)? ................. Yes
No
(If Yes, you must attach a copy of the federal determination letter confirming your IRC section 501(c)(3)
exemption.)
9 If you are a branch or chapter, has your parent organization received an exemption from federal income
tax under IRC section 501(c)(3) that applies to subordinate branches or chapters (see instructions)? ........... Yes
No
(If Yes, you must attach a copy of the federal determination letter confirming your IRC section 501(c)(3)
exemption.)
10 Mark an X in the appropriate box to indicate your type of organization
.
(see instructions)
Corporation
(attach a copy of articles of incorporation, including filing receipt, and bylaws and any amendments to either of them)
Trust or foundation
(attach a copy of Declaration of Trust and bylaws and any amendments to either of them)
Limited liability company (LLC)
(attach a copy of articles of organization and operating agreement and any amendments to
either of them)
Credit union
(attach a copy of federal or New York State charter)
Other
(attach a copy of constitution and bylaws and any amendments to either of them)
11 Attach the following to this application
:
(see instructions)
• Statement of activities fully describing all current and proposed activities.
• Statement of receipts and expenditures for your most recent fiscal year of operation, clearly reflecting the nature and
amount of receipts and the purpose and amount of expenditures. (If you have been in existence less than a year, submit a
statement of your receipts and expenditures to date, and a proposed budget for the rest of the year.)
• Statement of assets and liabilities as of the end of your most recent fiscal year. (If you have been in existence less than a
year, your statement should be as of the date of this application).
• Note: Do not attach federal Form 1023, Application for Recognition of Exemption.
• Note: The Tax Department may require the applicant to submit additional documents and information.
Certification: I certify that the above statements are true, complete, and correct, and that no material information has been omitted. I
make these statements with the knowledge that willfully providing false or fraudulent information with this document may constitute a
felony or other crime under New York State Law, punishable by a substantial fine and possible jail sentence. I also understand that the
Tax Department is authorized to investigate the validity of any information entered on this document.
Signature of officer or trustee
Date
Name and title of officer or trustee
(please print)
Email address of officer or trustee

Download Form ST-119.2 Application for an Exempt Organization Certificate - New York

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