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

11. School Fundraising For Elementary or Secondary Schools (e.g., Parent Teacher

Association)

A nonprofit elementary or secondary school, or Parent Teacher Association or other group associated with a

nonprofit elementary or secondary school for use in fund-raising activities, the net proceeds (gross receipts less

direct expenses) of which are contributed directly to the school or used to purchase certified school equipment, and

certified school equipment purchased by such groups for contribution directly to the school. For the purposes of this

subdivision, "certified school equipment,” means equipment for which the Parent Teacher Association or other

group has received certification from the school that it will accept as a donation of equipment. The certification

provided by the school shall be in accordance with regulations promulgated by the Tax Commissioner.

Notwithstanding the other provisions of this subdivision, the tax shall not apply to the sale of class rings, school

photographs, and other fund-raising programs from which a nonprofit elementary or secondary school receives a

commission or the net proceeds after the payment of vendors and other direct expenses.

Services provided to:

12.

(1) the blind or visually impaired or for programs devoted to the prevention of the

loss of eyesight; (2) the deaf or hearing impaired; drug abusers and for drug awareness programs; (3) diabetics and

diabetes detection; and (4) cultural and educational opportunities for the musical talented boys and girls of the

Commonwealth, for use in fund-raising activities, provided the net proceeds (gross receipts less expense) from such

sales are contributed directly to or used to fund the charitable purposes for which the organization is organized (e. g.,

Lions Club).

13. Supports Public Libraries

Organized exclusively for the purpose of providing support to public libraries.

14. Taxable Service Exemption

Certain nonprofit organizations exempt from paying sales tax on taxable services as of June 30, 2003, may continue

to make purchases of taxable services exempt of the tax (e.g., Junior Achievement organizations, Skills USA-Vica,

Inc., Future Business Leaders of America). This applies only to those organizations that held a valid exemption

for taxable services as of June 30, 2003.

15. Training and Education In Law Enforcement

Exclusively provides either training and education of any type or duration for employees of governmental law-

enforcement and corrections agencies or education of the public in citizen cooperation with public authorities in

crime prevention and solution, provided such foundation is nonprofit.

16. Virginia Federation of Humane Societies

Virginia Federation of Humane Societies or any chartered, nonprofit organization incorporated under the laws of

this Commonwealth and organized for the purpose of preventing cruelty to animals and promoting humane care of

animals, when such property is used for the operation of such organizations or the construction or maintenance of

animal shelters.

17. Volunteer Fire Department and Rescue Squads

Volunteer fire departments or volunteer rescue squads, an auxiliary or junior organization of such department or

squad not conducted for profit; a nonprofit association of which the regular membership is composed of such

volunteer fire departments or volunteer rescue squads. The organizations shall be exempt on construction materials

incorporated into realty when sold to and used by such organization, rather than a contractor, in construction,

maintenance, or repair of any property of such organization.

18. Volunteer Medical Service Organizations

Provide reconstructive surgery and related health care to indigent children and young adults in developing countries

and the United States.

19. Youth Symphony Orchestras

Organized exclusively to foster, promote and increase the musical knowledge, appreciation, experience and

performing ability of young people and of the general public, by establishing, maintaining and operating one or

more youth symphony orchestras in the Commonwealth.

Va. Dept. of Taxation

Rev. (8/15/13)

Page 6

Form Npo - Retail Sales And Use Tax Exemption Instructions Page 6

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