Reg-1E - Application For ST-5 Exempt Organization .

New Jersey Division of TaxationREG-1EApplication for ST-5 Exempt Organization Certificatefor Nonprofit Exemption from Sales Tax(1-21)Read Before Completing This FormRefer to the submission and documentation requirements before starting the application. Organizations seeking exemption from Salesand Use Tax must complete all steps of this application. Carefully follow the instructions to ensure all pertinent information and supporting documentation are provided to avoid a delay or denial of your exemption certificate request.Click in a shaded area to type your answers, OR print form and neatly print your information.A. Organization’s Legal NameB. FEIN (required)Organization’s Web Address (if any)-C. Registered Corporate Alternative (D/B/A) Name, if applicable (must be registered by home state and IRS)D. Physical LocationMailing AddressStreetCityc/o NameStreetCityStateZIP CodeStateZIP CodeE. County/Municipality (NJ) or Out-of-State CodeF. Will you collect New Jersey Sales Tax?YesNoIf yes, give date of first sale(Collection not required if you have an ST-5 and only make occasional sales)Month//DayYearG. Will you begin paying wages or salaries to employees working in NJ or to NJ residents?(Answer “No” if you already withhold NJ income tax)If yes, date of first wage or salary payment/Yes/Noand date that gross payroll will exceed 1,000//H. Type of OrganizationCorporationAssociationState of incorporationTrustFoundationIncorporation date//Other Unincorporated(Attach Certificate/Articles of Incorporation).PartnershipI. Contact PersonName TitleEmail AddressDaytime PhoneLLCSole Proprietorship

J. Provide the following information for responsible officers.Name (Last Name, First, Print:SSN*:Sign:Title:Home Address (Street, City, State, ZIP Code)*RequiredProvide a summary of the organization’s primary organizational purpose and main activities.K. Identify your organization by purpose for which you are claiming exempt status:501(c)(3) formed and organized exclusively for charitable, scientific, literary, educational purposes and the prevention of cruelty tochildren and animalsVolunteer fire company, rescue, ambulance, first aid, or emergency company/squadVeterans organization, National Guard, Marine Corps post, association, or organization, or affiliated auxiliaries/ societiesParent-Teacher Association (PTA) or Parent Teacher Organization (PTO) or Booster ClubChurch or religious organizationFederal or New Jersey governmental (including its instrumentalities and political subdivisions)New Jersey private schoolPublic or private school – states other than New JerseyOther:L. If a branch or chapter, has the parent/central organization received an exemption from the IRS under IRC 501(c)(3) that applies tosubordinate branches or chapters?YesNoSign HereIf yes, submit a copy of the group determination letter from the IRS.Certification: I certify that the information given in this application is complete and correct to the best of my knowledge and beliefand any accompanying documents submitted are true copies, and that I am authorized to sign this application.Your SignatureName and Title (please print)DateOFFICIAL USE ONLYDLNUpload this application and supporting documents towww.nj.gov/treasury/taxation/njonrs.shtml and use PO Box 269.DeterminationEffective Date//

New Jersey Division of TaxationApplication for Exempt Organization Certificate (Form ST-5)Submission RequirementsOrganizations That Should File the REG-1EIf all requirements are not met, do not file this form. Organization that has 501(c)(3) exempt status as determined by the IRS that has been formed and is organized exclusively for charitable, scientific, literary, or educational purposes, or the prevention of cruelty to children and animals; Volunteer fire company, rescue, ambulance, first aid, or emergency company or squad; Veterans, National Guard or Marine Corps post, association, or organization, or affiliated auxiliaries/societies; Local chapter of the Red Cross; PTA, PTO, or booster club; Church or religious organization; New Jersey private school; and Private or public school from states other than New Jersey.Note: You cannot use an exemption certificate issued by another state to claim exemption of goods and services purchasedin New Jersey.How to FileOrganizations seeking exemption from New Jersey Sales and Use Tax must complete all steps of the REG-1E application.You must also provide all pertinent information and supporting documentation to avoid a delay or the denial of your exemption certificate request. The Division may require additional documentation. There is no fee to file the REG-1E application.To submit the application, upload the documents and all correspondence and requests to www.nj.gov/treasury/taxation/njonrs.shtml and use PO Box 269. This will help avoid any delays and improve the process.If you are unable to submit the application and supporting documents online, call (609) 984-5739 for further instructions.Required DocumentationMost organizations are required to submit the following to demonstrate eligibility for exemption:1. A completed application (Form REG-1E) signed and dated by an officer, trustee, or responsible party;2. Determination of Exempt Status. Submit the most recent copy of an IRS determination letter establishing exemption fromcertain federal taxes under an IRC 501(c) code. Most organizations applying that are formed and organized exclusively forcharitable, scientific, literary, or educational purposes or for the prevention of cruelty to children and animals should haveIRC 501(c)(3) exemption status;a. As referenced in “Section L” of the line-by-line instructions, if your organization is a branch or chapter of a parent orcentral organization that has a group exemption that includes your organization, you must submit a copy of the parent or central organization’s group exemption determination letter issued by the IRS. In addition, you must provide aletter issued by the parent or central organization stating that your organization is covered under its group exemptionand is in good standing; or the listing issued to the IRS substantiating that your organization is one of the subordinatebranches or chapters of the parent or central organization that the group exemption covers.b. Exceptions to the IRS 501(c)(3) determination letter requirement are for veterans’ organizations; volunteer fire, rescue,first aid, and emergency companies; PTAs/PTOs and booster clubs (when associated with national organizations);public schools outside of New Jersey; and organizations organized and operated exclusively for religious purposes.Veterans’ organizations and their auxiliaries may submit IRS 501(c)(19) determination letters, fire and emergency companies/squads may submit whatever 501(c) letter the IRS has issued.3. Confirmation of Incorporation or Registration. Submit a copy of the Certificate of Incorporation or Public Filing Registrationissued by your organization’s home state. The documentation should show the date of filing. Include relevant amendments to formation documents;4. If your organization is unincorporated, submit a copy of any official confirmed registration filed with your home state. Formation or other governing documents such as Articles of Association, Constitution, Charter, Trust Agreement, or Bylawsshould be dated and signed by your organization’s governing body or a responsible person;

5. A copy of your organization’s formation/governing documents that show the organization is eligible for exempt status inNew Jersey as referenced in the “Purpose of Documentation” section above. The required language may be included inthe following types of documents;Certificate of IncorporationArticles of IncorporationArticles of AssociationOperating AgreementTrust AgreementCharterConstitutionBylaws** While an organization may contain several documents that contain the same required provisions, you do not have tosend multiple documents if a single document contains all the required language demonstrating the requisite eligibility forexemption. For example, if your organization’s Articles of Incorporation has all the necessary provisions, (including business purpose), you do not have to send a copy of the Bylaws.Formation and governing documents must be presented as formal legal documents that are signed and dated by the appropriate officers or trustees of the governing body. The documents should not be in “draft” form and must be complete.Single pages copied from a larger document are not acceptable unless the entire document is exceptionally long (over 30pages).If possible, the requisite language should be identified in the document(s) by highlighting, underlining, placing asterisks, orother acceptable markings on the appropriate pages.6. Public schools from states other than New Jersey do not generally have IRS 501(c) letters. A public school from a stateother than New Jersey should submit a copy of its letterhead, and in lieu of formation documents, may also submit a copyof a state charter or a sales tax exemption certificate/letter issued by its home state.Line-By-Line InstructionsSection AOrganization’s Legal Name. Enter the legal name, which should be the same name as on formation documents and theIRS determination letter (if applicable).Organization’s Web Address (if any). Enter your organization’s URL or other web address where general information aboutthe organization can be found.Section BFEIN. Enter the federal employer identification number (FEIN) assigned to your organization by the IRS. The application cannot be processed without a valid FEIN.Section CRegistered Corporate Alternative (D/B/A) Name. Enter the alternate or trade name your organization may be known by(doing business as) if it is a name other than the legal name. The alternative or trade name must be registered with the organization’s home state (appropriate documentation must be provided). If there is no alternative or trade name, leave thissection blank.Section DPhysical Location. Enter the street address, city, state, and ZIP Code of your organization.Mailing address. Enter a contact name and a valid address where the ST-5 should be mailed.Section ECounty/Municipality (NJ) or Out-of-State Code. Enter the appropriate code.Section FSales Tax Collection. Check the appropriate box to indicate whether your organization will collect New Jersey Sales Tax. Ifyou check “Yes,” provide the date of the first sale in New Jersey.Section GEmployee Wages/Salaries. Check the appropriate box to indicate whether your organization will begin paying wages or salaries to employees working in New Jersey or to New Jersey residents. If you check “Yes,” provide the date of the first wageor salary payment and the date that gross payroll will exceed 1,000. Check “No” if you already withhold NJ Income Tax.

Section HType of Organization. Check the box next to the organization’s formation classification. An incorporated organization must enter the state of incorporation and the date of the incorporation. Use the date that reflects when the incorporation was filed with the state of incorporation (submit Filing Certificate/Articles of Incorporation). An unincorporated organization may provide other types of formation or governing documentation such as Articles of Association, Constitution, Charter, Trust Agreement, or Bylaws.Section IContact Person. Enter the name, title, email address, and phone number of a person affiliated with your organization whohas the requisite knowledge to answer questions related to the application.Section JResponsible Officers. Enter the names and contact information, including Social Security number, title, and home address,of all the officers of your organization.Purpose and Primary Activiti

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