Form Cra - Combined Registration Application - 2013 Page 4
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42013
Combined Registration Application
FORM
CRA
Checklist
Sales and Use Tax Exemption Certificate (SUTEC) Checklist
Generally, under Maryland law, if you are applying for a Maryland
For organizations physically located in Maryland:
sales and use tax exemption certificate as a religious, educational,
You may be required to register as a non-stock or religious
or charitable organization, you must be qualified under Internal
organization and be in good standing with the State Department
Revenue Code (IRC) Section 501(c)(3). You must also be
of Assessments and Taxation (SDAT), pursuant to Title 5 of the
operating your organization out of a physical business location
Corporations and Associations Article.
If so, your application
in Maryland, Delaware, Pennsylvania, Virginia, Washington, D.C.,
cannot be processed until you are in good standing. Please find
or West Virginia. Maryland law provides that you must be in
the SDAT information at
Maryland or one of these adjacent jurisdictions to qualify. Other
charter.html or at 410-767-1340.
states DO NOT qualify and your application will be denied.
For organizations physically located in Delaware:
For the above qualifying organizations, you must complete the
You MUST attach a certificate of good standing in addition to the
following and submit the following documentation. Failure to
above required documentation.
complete and send all of the following will delay your application.
For organizations physically located in Pennsylvania,
Fully complete Combined Registration, Sections A and F.
Virginia, Washington, D.C., or West Virginia:
Section A
You MUST attach your home state’s sales and use tax exemption
● Correct FEIN on line 1.a.
and a certificate of good standing from your home state in
addition to the above required documentation.
● Full
legal
name
of
organization
using
no
abbreviations. Please use lines 2 and 3 if additional
Veterans’ Organizations:
space is needed. The legal name must be consistent
Completed CRA, IRS 501(c)(4) or 501(c)(19) letter, and
among documents.
good standing if registered with the Maryland Department of
● SSN of the individual responsible for finances/
Assessments and Taxation.
taxes – this is required by law for all organizations,
Additional documentation may be requested after review of your
including volunteer run nonprofits. This SSN must
application.
match the individual listed first on line 21.
For all questions, please visit us online at
● At LEAST two officers of the organizations completed
com or call 410-260-7980 in Central Maryland or 1-800-MD-
information, full name, SSN, title, HOME address,
TAXES (1-800-638-2937) from elsewhere.
and telephone number. Failure to complete this will
cause your application to be returned.
Section F
●
Signature of an officer of the organization.
Internal
Revenue
Service
issued
IRC
501(c)(3)
determination letter (do NOT send your FEIN letter, 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 that 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.
In addition to the above:
Churches:
Submit a copy of the rental/lease agreement for the location of
your worship services if your physical address on the application
is not the worship location and you rent/lease a separate location.
If you worship out of a personal residence, you must attach an
agreement from your local county zoning board, which allows for
a home church.
COM/RAD-093
12-49
4
Register online at com
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