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FORM G-6A

PAGE 2

(REV. 2012)

to discuss your application including

Line 11. Check the appropriate box to

(e.g., a church or the Boy Scouts),

any attachments with the Department.

indicate the IRC section under which

check with the central organization

All correspondence regarding your ap-

to see if it has been issued a group

the organization has received or has

plication will be addressed to the con-

exemption letter that covers the sub-

applied for a federal income tax ex-

tact person. If your primary contact is

emption.

ordinate organization. If the group ex-

an authorized representative, submit

emption letter does not cover the sub-

Line 12. All items MUST Be Submit-

Form N-848.

ordinate organization, ask the central

ted With the Completed Application

organization to include it in the next

The organization may authorize the

A. $20 Registration Fee — There is a

annual group ruling update that it sub-

Department to provide the approval

one-time $20 registration fee that must

mits to the IRS. A conditional approval

letter and exemption certificate to the

be paid with your application unless

of this application for exemption from

organization’s financial or legal advi-

you have already paid it. Make your

GET may be granted until the subor-

sor instead of the contact person. Pho-

check/money order payable to: HA-

dinate organization can show that it is

tocopy charges will apply to requests

WAII STATE TAX COLLECTOR. If you

included in the central organization’s

for copies of these documents.

have a GET license and have already

group exemption letter.

Line 10. Check the appropriate box

paid the $20 registration fee, enter your

C. Statement to Request Retroac-

to indicate the HRS section under

GET Hawaii Tax I.D. number on line 2.

tive Approval — The Department

which the organization is applying for

You do not have to pay the fee again.

may grant retroactive approval if the

a GET exemption. Only organizations

If you have an employer’s withholding

organization can show that it acted

which are described below may apply

I.D. number but not a GET license, you

reasonably and in good faith and that

for a GET exemption.

must pay the $20 registration fee with

granting retroactive approval will not

this application since there is no fee

Section 237-23(a)(3), HRS: “Fra-

prejudice the interests of the Depart-

for acquiring an employer’s withhold-

ternal benefit societies, orders, or as-

ment. If you would like to request ret-

ing identification number.

sociations, operating under the lodge

roactive approval, provide an affidavit

system, or for the exclusive benefit of

B. IRS Determination Letter Grant-

stating:

the members of the fraternity itself, op-

ing Federal Tax Exemption —If you

(1) the requested effective date,

erating under the lodge system, and

have received your IRS determina-

providing for the payment of death,

tion letter granting you a federal in-

(2) whether or not your application

sick, accident, a prepaid legal service

come tax exemption, submit a copy of

was filed before the Department dis-

plan, or other benefits to the members

the letter. If you have applied for, but

covered that you did not file an appli-

of such societies, orders or associa-

have not received your IRS determi-

cation,

tions, and to their dependents.”

nation letter, enter the date you filed

your federal Form 1023 or 1024 appli-

(3) whether or not you are under

Section 237-23(a)(4), HRS: “Cor-

cation with the IRS. If you have not

examination or audit for the periods

porations, associations, trusts, or so-

submitted an application with the IRS,

within the retroactive request, and

cieties organized and operated exclu-

enclose a statement explaining why.

sively for religious, charitable, scientif-

(4) the reasons your application was

(Note: Churches, their integrated aux-

ic, or educational purposes, as well as

not timely filed including a description

iliaries, and conventions or associa-

that of operating senior citizens hous-

of the events that led to your failure to

tions of churches, or any organization

ing facilities qualifying for a loan under

file an application and to the discovery

(other than a private foundation) nor-

the laws of the United States as autho-

of the failure to file. For example:

mally having annual gross receipts of

rized by section 202 of the Housing Act

not more than $5,000 are not required

(a) You inadvertently failed to file

of 1959, as amended, as well as that

to apply for recognition of exempt sta-

the application because of cer-

of operating a legal service plan, as

tus with the IRS, therefore, they are

tain intervening events beyond

well as that of operating or managing a

not required to submit the IRS deter-

your control;

homeless facility, or any other program

mination letter.)

for the homeless authorized under part

(b) You, after exercising reasonable

The Department may approve your

XVIII of chapter 346.”

diligence (taking into account

application on a conditional basis, but

Section 237-23(a)(5), HRS: “Busi-

your experience), were unaware

you must submit a copy of your IRS

ness leagues, chambers of com-

of the necessity for filing the

determination letter to the Department

merce, boards of trade, civic leagues,

application;

to receive permanent approval. If you

agricultural and horticultural organi-

do not submit your IRS determination

zations, and organizations operated

letter or you receive an unfavorable

ten advice of the Department; or

exclusively for the benefit of the com-

determination, the Department will re-

munity and for the promotion of social

scind its approval.

(d) You reasonably relied on a quali-

welfare that shall include the operation

fied tax professional, including a

If the organization is covered under

of a legal service plan, and from which

tax professional employed by the

a group exemption granted by the IRS

no profit inures to the benefit of any

organization, and the tax pro-

to a central organization, submit (1) a

private stockholder or individual.”

fessional failed to file or advise

copy of the IRS letter granting the cen-

Section 237-23(a)(6), HRS: “Hos-

you to file the application. If you

tral organization a group exemption

pitals, infirmaries, and sanitaria.”

relied on a qualified tax profes-

from the federal income tax, and (2)

sional for advice, your affidavit

Section 237-23(a)(7), HRS: “Com-

a letter from the central organization

must describe the engagement

panies that provide potable water to

stating that the subordinate organiza-

and responsibilities of the pro-

residential communities that lack any

tion is included in the IRS group ex-

fessional as well as the extent to

access to public utility water services

emption letter.

which the organization relied on

and are tax exempt under section

If the organization is a subordinate

the professional.

501(c)(12) of the Internal Revenue

controlled by a central organization

Code of 1986, as amended;”

Instructions For Form G-6 And Form G-6s - Application For Exemption From General Excise Taxes Page 2

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