Instructions For Form G-6 And Form G-6s - Application For Exemption From General Excise Taxes

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FORM G-6A
STATE OF HAWAII — DEPARTMENT OF TAXATION
(REV. 2012)
INSTRUCTIONS FOR FORM G-6 AND FORM G-6S
Application for Exemption From General Excise Taxes
GENERAL INSTRUCTIONS
A group exemption letter issued by
SIGNATURE AND TITLE
the IRS is the document that grants
Form G-6 or Form G-6S must be
PURPOSE OF FORM
an exemption from federal income tax.
signed and dated by an officer or per-
Use Form G-6 or Form G-6S to ap-
The letter issued to the central organi-
son with a valid power of attorney.
ply for an exemption from the general
zation may or may not cover subordi-
excise tax (GET) based on an organi-
nate organizations.
WHERE TO FILE
zation’s tax exempt status recognized
Mail the completed application and
A. Group Exemption letter
by the Internal Revenue Service (IRS)
the required attachments to:
If the group exemption letter issued
under specific sections of the Internal
by the IRS covers the subordinate or-
Hawaii Department of Taxation
Revenue Code (IRC) as indicated be-
ganization, submit a copy of the letter
low, and as provided for under Hawaii
Technical Section
along with a completed Form G-6.
Revised Statutes (HRS) Chapter 237.
P. O. Box 259
B. No Group Exemption Letter
Honolulu, HI 96809-0259
Organizations that file an applica-
tion with and who receive approval
First, the subordinate organization
TELEPHONE NUMBER: 808-587-1577
from the Department of Taxation (De-
should verify with the central organi-
partment) may claim a GET exemption
zation that it is not covered under the
PROCESSING TIME: Processing of
on their gross receipts from their fra-
group exemption letter issued by the
Form G-6 or Form G-6S will usually
ternal, religious, charitable, scientific,
IRS. If it is not covered, ask the cen-
take approximately 6 to 8 weeks from
educational, communal, or social wel-
tral organization to include the subor-
the date the complete application is
fare activities, or from their activities
dinate organization in the next annual
received by the Department.
as a hospital, infirmary, sanitarium, or
group ruling update that it submits
LINE-BY-LINE INSTRUCTIONS
potable water company as described
to the IRS. A conditional approval of
under HRS §237-23(b).
Form G-6 may be granted until the
FORM G-6 AND FORM G-6S
subordinate organization can show
WHICH FORM TO FILE
LINES 1 THROUGH 12D
that it is included in the central organi-
zation’s group exemption.
Form G-6S - Use this form if the
The instructions for completing lines
organization (but not a subordinate
1 through 12D are the same for Form
WHEN TO FILE
organization) is applying within three
G-6 and Form G-6S. The instructions
If you are a Hawaii organization
years from the date the organization
for completing the rest of Form G-6
and you file your application within
received or applied for a federal in-
are on page 3. The instructions for
3 months from date you were legally
come tax exemption as an organiza-
completing the rest of Form G-6S are
formed and your application is ap-
tion described under IRC §§501(c)(3),
on page 4.
proved, then your GET exemption will
(4), (6), (8), or a potable water com-
Line 1. Enter your nine digit federal
be effective on the date you were le-
pany exempt under IRC §501(c)(12).
employer identification number (FEIN).
gally formed.
Form G-6 - All other organizations
Line 2. Enter your GET Hawaii identi-
If you are an out-of-state organiza-
must use Form G-6 including:
fication number. If you do not have a
tion and you file your application within
• Subordinate Organizations (See
GET license, leave this space blank.
the first 3 months of your activity in Ha-
Subordinate Organizations be-
Line 3. Enter your full name exactly
waii and your application is approved,
low for more information.)
as it appears in your articles of in-
then your GET exemption will be effec-
corporation or other organizing docu-
• Organizations that filed federal
tive on the date you began your activ-
ment, including amendments.
ity in Hawaii.
Form 1023 or 1024 more than 3
years before this application was
Line 4. If you have an “in care of”
If you do not fall into either of these
made.
name, enter it here.
categories and your application is ap-
proved, then your GET exemption will
Line 5. Enter your mailing address
• IRC §501(c)(5) agricultural or
be effective on the date your applica-
where all correspondence will be sent.
horticultural organizations.
tion is filed with the Department of
Line 6. Enter your business address
Taxation.
Subordinate Organizations
where your records are kept.
Gross receipts received prior to the
A subordinate organization is a
Line 7. Enter your website address if
effective date of the GET exemption
chapter, local, post, or unit of a central
you have one.
will not be covered under the exemp-
organization (e.g., a church or the Boy
Line 8. Enter the date (month, day,
tion and may be subject to the GET.
Scouts). A subordinate organization
year) you began your activities in Ha-
Retroactive approval may be granted
may or may not be incorporated, but
waii. Subordinate organizations are
in certain cases. See the instructions
it must have an organizing document.
to enter the date their Hawaii activity
for line 12C for more information.
A central organization is an organi-
began, whether or not that date is the
zation that has one or more subordi-
same as the date of inception.
SPECIFIC INSTRUCTIONS
nates under its general supervision or
Line 9 items a, b, and c. Enter the
IS YOUR APPLICATION COMPLETE?
control. A central organization may be
name, title, daytime telephone number
a subordinate itself, such as a State
Use the “Is Your Application Com-
(including the area code), and e-mail
organization that has subordinate
plete?” checklist on page 4 to ensure
address of your primary contact per-
units and is itself affiliated with a cen-
you are submitting a complete appli-
son in the designated spaces. Your pri-
tral (national) organization.
cation with the required attachments.
mary contact must be an officer, direc-
tor, trustee, or other person authorized

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