Application For Exemption From Business, Professional And Occupational License Tax And/or Tangible Personal Property Tax For Non-Profit Charitable, Educational, Or Recreational Organizations- County Of Fairfax

COUNTY OF FAIRFAX

DEPARTMENT OF TAX ADMINISTRATION

PERSONAL PROPERTY AND BUSINESS LICENSE DIVISION

12000 Government Center Parkway, Suite 223

Fairfax, Virginia 22035-0029

VOICE: (703) 222-8234 FAX: (703) 324-3505

WEB PAGE HOME:

PPLICATION FOR

XEMPTION FROM

, P

USINESS

ROFESSIONAL AND

CCUPATIONAL

ICENSE

AND

ANGIBLE

ERSONAL

ROPERTY

, E

PROFIT

HARITABLE

DUCATIONAL

ECREATIONAL

RGANIZATIONS

Instructions:

This application is for use by non-profit charitable, educational, or recreational organizations only.

The information requested is to be filled out in its entirety and returned to the Department of Tax

Administration at the address given above. Questions that cannot be answered within the space

provided may be answered by attaching additional sheets to this application. Question 9 identifies

specific pieces of documentation required as part of the exemption application. Failure to supply this

information may result in a delay in processing the application. Any supplemental information which

best identifies the purposes, goals, and activities of the organization should be submitted with the

completed exemption application. The application must be signed by a member who can attest to the

organization's operations. The Department of Tax Administration will mail a written notification of

determination after the application and all supporting documentation have been examined. This

notification will identify whether an exemption has been granted, and for which tax it applies. Until a

written notification is received from this office, the organization is instructed to continue filing all

appropriate tax documents and returns in a timely fashion. A failure to file returns may result in an

assessment of penalties if an exemption is not granted. If you have any questions regarding the

exemption process, please phone (703) 222-8234.

Criteria:

Organizations submitting this application must operate for non-profit charitable, educational, or

recreational purposes. To be exempt from local taxation in Fairfax County, an organization must

meet the requirements for exemption as set by the Code of Virginia and the Code of the County of

Fairfax. Exemption from the tangible personal property tax can only be granted when the

organization's purpose and use of property are within the exemption provisions of the Constitution of

Virginia, Article X, Section 6, or the organization is classified or designated exempt under the

statutory provisions of the Code of Virginia, Section 58.1-3606 et seq. Exemptions to Fairfax

County's Business, Professional, and Occupational License (BPOL) tax are defined under Section 4-

7.2-1(B)(2) of the Code of the County of Fairfax, and certain exclusions found in Chapter 37, Title

58.1 of the Code of Virginia. Copies of the Code of Virginia and the Code of the County of Fairfax

are available at all Fairfax County Libraries.

Note: A designation of exemption from federal taxes by the Internal Revenue Service (IRS) does not

automatically preclude liability from tangible personal property or business licensing taxation at the

local level. Each application is adjudicated in accord with the governing State and County statutes.

Application For Exemption From Business, Professional And Occupational License Tax And/or Tangible Personal Property Tax For Non-Profit Charitable, Educational, Or Recreational Organizations- County Of Fairfax - Instructions

Related Articles

Related forms

Related Categories