Form Dr-5 - Application For A Consumer'S Certificate Of Exemption - 2017 Page 3
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4What is exempt? Purchases and leases of items or services by, and
How to Establish Qualification. Provide a copy of the corporation's
rentals or leases of real property and living or sleeping accommodations
Articles of Incorporation.
to, the PTO or PTA. See Rule 12A-1.0011, F.A.C., for the purchase and
Religious Institutions as Governing or Administrative
sale of fundraising items. Necessary goods and services requested by
Offices
a PTO or PTA to be purchased by a school district when funds for the
purchase are provided by the PTO or PTA to the school district.
Who qualifies? Any nonprofit state, nonprofit district, or other
nonprofit governing or administrative office that functions to assist or
How to Establish Qualification. Provide a copy of the Bylaws of the
regulate the customary activities of religious institutions.
PTO or PTA.
What is exempt? Purchases and leases of items or services directly
Political Subdivisions
by, and rentals or leases of real property and living or sleeping
Who qualifies? Federal government, and state, county,
accommodations directly to, a qualified nonprofit governing or
municipality, or political subdivision.
administrative office used in carrying on its customary nonprofit
religious activities.
What is exempt? Purchases and leases of items or services directly
by, and rentals or leases of real property and living or sleeping
How to Establish Qualification.
accommodations directly to, the governmental entity. Necessary
Provide:
goods and services requested by the following groups and
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A copy of the Articles of Organization or Articles of
organizations when funds for the purchase are provided by the
Incorporation; and
group or organization to the political subdivision:
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A copy of documentation establishing the organizational
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School districts that purchase for a PTO or PTA;
structure of the religious institution.
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Municipality or county that purchases for a REACT group,
Schools, Colleges, and Universities
neighborhood crime watch group, or locally recognized
organizations solely engaged in youth activities that contribute
Who qualifies? Any state tax-supported school, college, or
to the development of good character or good sportsmanship,
university.
or to the educational or cultural development, of minors; and
What is exempt? Purchases and leases of items or services by, and
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Public libraries that purchase for groups solely engaged in
rentals or leases of real property and living or sleeping
fundraising activities for the library.
accommodations to, a qualified school, college, or university.
How to Establish Qualification. Provide a copy of the statute or
How to Establish Qualification. Provide documentation that public
law creating or describing the federal or state agency, county,
funds are used to fund the school, college, or university.
municipality, or political subdivision.
Veterans' Organizations
Religious Institutions with Established Physical Place
Who qualifies? Any nationally chartered or recognized veterans'
for Worship
organization and its auxiliaries (posts) that holds a current exemption
from federal income tax under IRC 501(c)(4) or 501(c)(19).
Who qualifies? Any church, synagogue or other religious institution
with an established physical place for worship at which nonprofit
What is exempt? Purchases and leases of items or services by,
religious services and activities are regularly conducted and carried on.
and rentals or leases of real property and living or sleeping
accommodations to, a qualified veterans' organization and its
What is exempt? Purchases and leases of items or services directly
auxiliaries used in carrying on its customary veterans' organization
by, and rentals or leases of real property and living or sleeping
activities. Sales of food or drink by qualified veterans' organizations
accommodations directly to, a qualified religious institution used in
in connection with customary veterans' organization activities to
carrying on its customary nonprofit religious activities. Sales and
members of qualified veterans' organizations.
leases of items of tangible personal property by the qualified
religious institution.
How to Establish Qualification as a Single Organization.
Provide:
How to Establish Qualification.
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A copy of the determination letter for 501(c)(4) or 501(c)(19)
Provide:
federal tax status issued by the IRS; and
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A copy of the institution's Articles of Organization or Articles of
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If applying separately as an auxiliary or post of a veterans'
Incorporation;
organization, a copy of documentation establishing the auxiliary
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Documentation that the institution maintains a physical place for
or post as a part of the veterans' organization.
worship (e.g., a copy of a lease or use agreement, mortgage,
Option to Establish Qualification as a Group of a national
insurance policy, or utility billings issued to the institution for the
veterans' organization and its auxiliaries or posts.
physical place of worship); and
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A copy of a schedule of services and activities regularly
Attach a list of the following information for each auxiliary or
conducted at the physical place for worship.
post applying for exemption: legal name, mailing address,
location address, and FEIN; and
Religious Institutions as Providers of Free
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Provide a copy of the determination letter for 501(c)(4) or 501(c)(19)
Transportation Services to Church Members and Others
federal tax status issued by the IRS for the national organization
Who qualifies? Any nonprofit corporation whose sole purpose is to
and for each auxiliary or post applying for exemption.
provide free transportation services to church members, their
Volunteer Fire Departments
families, and other church attendees.
Who qualifies? Any Florida nonprofit corporation that is a volunteer
What is exempt? Purchases and leases of items or services directly
fire department.
by, and rentals or leases of real property and living or sleeping
accommodations directly to, a qualified provider of transportation
What is exempt? Purchases of firefighting and rescue service
services used in carrying on its free transportation services to church
equipment and supplies by the volunteer fire department.
members, their families, and other church attendees.
How to Establish Qualification. Provide a copy of the volunteer fire
department's Articles of Incorporation.
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