Form Npo - Retail Sales And Use Tax Exemption Instructions (Page 5 of 6) in pdf

Organization Classification

Below is a list of organization classifications that were exempt from collecting the sales tax or exempt on

the purchases of taxable services as of June 30, 2003. Review each classification below to determine if you

qualify for an expanded exemption. Your organization must provide all the services as indicated in the

classification selected.

Please select only one if your organization qualifies for an expanded exemption.

1. Cancer Organizations

Organized exclusively for the purpose of eliminating cancer as a major health problem by preventing cancer, saving

lives from cancer, and diminishing suffering from cancer through research, education and service.

2. Cardiovascular Organizations

Organized and operated exclusively for the purposes of providing education, training, certification in emergency

cardiac care, research, and other related services to reduce disability and death from cardiovascular diseases and

stroke.

3. Diabetes Organizations

Organized and operated exclusively for the purpose of eliminating diabetes through medical research, public

education focusing on disease prevention and education, patient education including information on coping with

diabetes, and professional education and training.

4. Food Banks

Food bank or organization organized exclusively for the distribution of foods to infants, the ill, or the needy; the

exemptions shall apply to each transaction in the chain of commerce from manufacture to final disposition, provided

that such food bank or organization is not conducted for profit.

5. Lung Organizations

Organized and operated exclusively for the purpose of eliminating all lung disease, including asthma, emphysema,

lung cancer and pneumonia, through medical research, public education focusing on disease prevention and

education, patient education including information on coping with lung disease, smoking and air pollution

prevention, and professional education and training.

6. Noncommercial Educational Telecommunications Entity

Nonprofit organized to encourage the growth and development of public radio and television broadcasting,

including the use of such media for instructional, educational, and cultural purposes.

7. Nonsectarian Youth Organizations (e.g., Boys and Girls Scouts)

Nonsectarian youth organization, which is organized for the purposes of the character development and citizenship

training of its members using the methods now in common, use by Girl Scout or Boy Scout organizations in

Virginia.

8. Nutrition Programs

Nonprofit nutrition programs for the elderly qualifying under 42 U.S.C. § 3030e through 42 U.S.C. § 3030g, as

amended, as administered by the Virginia Department for the Aging, and the food and food products sold under such

programs to elderly persons and the food and food products sold by such program participants to disabled or

handicapped persons under the age of sixty.

9. Physical Education Programs

Nonprofit charitable organization which is organized exclusively to foster, sponsor and promote physical education,

athletic programs and contests for youths in the Commonwealth.

10. Provide Food Packages At Reduced Prices

Organized for the purpose of providing food packages at a reduced price through host organizations (i.e., churches,

community centers, senior centers, medical centers, Head Start programs) to individuals who agree to perform

community service.

Va. Dept. of Taxation

Rev. (8/15/13)

Page 5

Form Npo - Retail Sales And Use Tax Exemption Instructions Page 5

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