Form Cra - Combined Registration Application

2015

Combined Registration

MARYLAND

FORM

Application Checklist

CRA

Sales and Use Tax Exemption Certificate (SUTEC) Checklist

Software Vendor FINAL

Repost 10.23.14

Generally, under Maryland law, if you apply for a Maryland sales

In addition:

and use tax exemption certificate as a religious, educational,

Churches:

or charitable organization, you must be qualified under Internal

Submit a copy of the rental/lease agreement for the location of

Revenue Code (IRC) Section 501(c)(3). You also must operate

your worship services if your physical address on the application

your organization out of a physical business location in Maryland,

is not the worship location and you rent/lease a separate location.

Delaware, Pennsylvania, Virginia, Washington, D.C., or West

If you worship out of a personal residence, you must attach an

Virginia. Maryland law provides that you must be in Maryland or

agreement from your local county zoning board which allows for

one of these adjacent jurisdictions to qualify. Other states DO

a home church.

NOT qualify and your application will be denied.

For organizations physically located in Maryland:

For the above qualifying organizations, you must complete and

submit the following documentation. Failure to complete and

You may be required to register as a non-stock or religious

send all of the following will delay your application.

organization and be in good standing with the State Department

of Assessments and Taxation (SDAT), pursuant to Title 5 of the



Fully complete Combined Registration, Sections A

Corporations and Associations Article.

If so, your application

and F.

cannot be processed until you are in good standing.

Please

Section A

find the SDAT information at

sdatweb/charter.html or at 410-767-1340.

● Correct FEIN on line 1.a.

For organizations physically located in Delaware:

● Full

legal

name

organization

using

abbreviations. Please use lines 2 and 3 if additional

You MUST attach a certificate of good standing in addition to the

space is needed. The legal name must be consistent

above required documentation.

among documents.

For organizations physically located in Pennsylvania,

● SSN of the individual responsible for finances/

Virginia, Washington, D.C., or West Virginia:

taxes – this is required by law for all organizations,

You MUST attach your home state’s sales and use tax exemption

including volunteer run nonprofits. This SSN must

and a certificate of good standing from your home state in

match the individual listed first on line 21.

addition to the above required documentation.

● At LEAST two officers of the organizations completed

Veterans’ Organizations:

information, full name, SSN, title, HOME address,

and telephone number. Failure to complete this will

Completed CRA, IRS 501(c)(4) or 501(c)(19) letter, and

cause your application to be returned.

good standing if registered with the Maryland Department of

Assessments and Taxation.

Section F

Additional documentation may be requested after review of your

●

Signature of an officer of the organization.

application.

For all questions, please visit us online at www.



or call 1-800-638-2937 or from

Internal Revenue Service issued IRC 501(c)(3)

determination letter (do NOT send your FEIN letter,

Central Maryland 410-260-7980.

but a copy of your organization's IRS determination

letter.)

● Organizations using Group Exemptions: If you are

covered under a group exemption, you must attach

a copy of the determination letter and a letter on

letterhead from the holder of the group exemption

that you are covered under that group number or a

current directory, such as the Catholic directory.



Articles of Incorporation and any amendments.

These must be signed.



Bylaws and any amendments. These must be signed

if signature block is provided.



The Articles of Incorporation or Bylaws must contain

a dissolution clause that provide for distribution of assets

upon dissolution for exempt purposes conforming to IRS

rules.

COM/RAD-093

Form Cra - Combined Registration Application - 2015 Page 4

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