Form Cra - Combined Registration Application

Software Vendor Final 10.10.13

2014

Combined Registration

MARYLAND

FORM

Application Checklist

CRA

Sales and Use Tax Exemption Certificate (SUTEC) Checklist

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

For organizations physically located in Maryland:

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 also must operate

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

your organization out of a physical business location in Maryland,

Corporations and Associations Article.

If so, your application

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

cannot be processed until you are in good standing. Please find

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

the SDAT information at

one of these adjacent jurisdictions to qualify. Other states DO

charter.html or at 410-767-1340.

NOT qualify and your application will be denied.

For organizations physically located in Delaware:

For the above qualifying organizations, you must complete and

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

submit the following documentation. Failure to complete and

above required documentation.

send all of the following will delay your application.

For organizations physically located in Pennsylvania,



Fully complete Combined Registration, Sections A

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

and F.

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

Section A

and a certificate of good standing from your home state in

● Correct FEIN on line 1.a.

addition to the above required documentation.

● Full

legal

name

organization

using

Veterans’ Organizations:

abbreviations. Please use lines 2 and 3 if additional

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

space is needed. The legal name must be consistent

good standing if registered with the Maryland Department of

among documents.

Assessments and Taxation.

● SSN of the individual responsible for finances/

Additional documentation may be requested after review of your

taxes – this is required by law for all organizations,

application.

including volunteer run nonprofits. This SSN must

match the individual listed first on line 21.

For all questions, please visit us online at www.

or call 410-260-7980 in Central

● At LEAST two officers of the organizations completed

Maryland or 1-800-MD-TAXES (1-800-638-2937) from

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

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 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.

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

13-49

Form Cra - Combined Registration Application - 2014 Page 4

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