Application For ST-5 Exempt Organization Certificate Form. This is a New Jersey form and can be use in Division Of Taxation Statewide.
Tags: Application For ST-5 Exempt Organization Certificate, REG-1E, New Jersey Statewide, Division Of Taxation
New Jersey Division of Taxation Application for ST-5 Exempt Organization Certificate Important information. Please fax or mail your REG-1E application once. Do not send multiple copies. You cannot use another state's exemption certificate to claim exemption on goods and services in New Jersey. The required proof of exemption in New Jersey is the ST-5 exempt organization certificate. After submission of your completed application and required paperwork, allow the Division at least three weeks for processing. The Division may require the applicant to submit additional documents and information. Required documentation checklist. Check off each item you are including with your REG-1E and all that apply. Note that unless these boxes are checked and the documentation submitted, you will not receive a Form ST-5. An IRS determination letter stating that the organization is exempt from income tax under 501(c)(3); or group exemption letter and letter or listing from your central organization indicating that your subunit is included under a group 501(c)(3) exemption; The applicant is an organization without a 501(c)(3) determination letter because it is a: religious organization, PTA/PTO, volunteer emergency organization, veterans organization; An incorporated organization must provide a copy of the Certificate/Articles of Incorporation from the State where the organization is Incorporated; An unincorporated organization must provide a copy of the Bylaws or any governing document such as a Constitution, Charter or Trust Agreement; A recent copy of a certificate of good standing from the State where the organization is incorporated, if applicable; and A recent copy of filing with Charities Registration, if applicable. Do not attach federal Form 1023, Application for Recognition of Exemption. Cost to file. There is no fee for filing the REG-1E application. Where to file. Mail your completed application and all attachments to: NJ Division of Taxation, Regulatory Services Branch, Exempt Organization Unit, Box 269, Trenton, NJ 08695. You may fax your paperwork to 609-989-0113. How to file. You must complete all applicable sections on the REG-1E application. The New Jersey Division of Taxation cannot process an incomplete application. You should use the REG-1E application to register for New Jersey sales tax and withholding taxes, where applicable. If your organization has more than one location, you must file a REG-1E application for each location using the same Federal Employer Identification Number (FEIN). American LegalNet, Inc. www.FormsWorkFlow.com You can apply for New Jersey sales tax exemption before you receive an IRS 501(c)(3) determination letter by submitting your REG-1E application upon formation of your organization. The Division will keep your REG-1E on file for one year and then process it once you send the IRS 501(c)(3) determination letter. If the REG-1E application is approved, the sales tax exemption will be effective as of the date that the Division received the application, or the date of the formation of the organization if the Division receives the REG-1E within 6 months of formation in New Jersey. Who should file this form. This form is for 501(c)(3) organizations formed and operated for religious, charitable, scientific, literary, educational, prevention of animal cruelty purposes, and veterans, volunteer emergency, and/or PTA/PTO organizations. Religious organizations not having an IRS 501(c)(3) letter must mail or fax their REG-1E application, organizational documents and bylaws to the Division at the address provided. The Division will contact you if it requires additional information. Units of the Boy Scouts of America and the Girl Scouts of the USA should contact their local councils for the procedures they must follow to establish sales tax exemption. Who should not file this form. Senior citizens clubs, social, fraternal or recreational clubs, unions, and/or civic, business or tenants' associations do not qualify for sales tax exemption and should not use this form. Departments, agencies, instrumentalities and political subdivisions of the United States and New Jersey and federal credit unions should not use this form. Qualifying government entities may make tax-free purchases when paying with government funds (purchase orders, government checks, and certain SmartPay cards). Upon request, the Division can supply a government entity letter. New Jersey tax law does not provide sales tax exemptions to other states or their political subdivisions. For further information, please see: http://www.state.nj.us/treasury/taxation/exemptintro.shtml. American LegalNet, Inc. www.FormsWorkFlow.com REG-1E (04-16) NEW JERSEY DIVISION OF TAXATION APPLICATION FOR ST-5 EXEMPT ORGANIZATION CERTIFICATE - FOR NONPROFIT EXEMPTION FROM SALES TAX Please review the instructions prior to filling in this form. You must include the checklist on page 1 with the REG-1E. Please allow at least three weeks for processing a completed REG-1E with required documents and issuance of the ST-5 Certificate. Click in a shaded area to type your answers OR print form and neatly print your answers. A. Organization Name B. FEIN (if applicable) - C. Registered Corporate Alternate Name (if applicable) D. Physical Location (an officer's address may be used) Street City State Zip E. Name and address where ST-5 is to be mailed Name Street City State Zip F. County/Municipality/or Out-of-State Code(codes are on next page) G. Will you collect New Jersey Sales Tax? Yes No If yes, give date of first sale _________/_________/________ Year Day (Collection not required if you have ST-5 exempt organization certificate and only make occasional sales) Month H. Will you soon begin paying wages or salaries to employees working in NJ or to NJ residents? (Answer "No" if you already withhold NJincome tax) Yes No If yes, give date of first wage or salary payment ________/________/________and give date that gross payroll will exceed $1,000 ______/______/______ I. IF A CORPORATION, give State of Corporation _______, date ____/____/____ ATTACH copy of the Certificate/Articles of Incorporation. J. Contact Person Email Address Daytime Phone K. Provide the following information for 2 responsible officers. NAME (Last Name, First, MI) TITLE HOME ADDRESS (Street, City, State, Zip) I certify that all information given in this application is correct and also that any documents submitted are true copies. SIGN HERE Your Signature_________