Nv Exemption – Fill Out and Use This PDF

Mark NEW or RENEWAL.

The organization may renew its letter of exemption for an additional 5 years by filing an application for renewal with the Department.

Each organization must apply for the renewal of its letter of exemption every 5 years. The department will mail a renewal application to the last known address of the organization at least 90 days before the expiration of the letter of exemption. Failure to receive a renewal application does not extend the validity of the exemption beyond the 5 years.

In SECTION 1, enter the Name of Organization, Telephone Number, Physical Address (Street), City, State and Zip Code.

Enter the Mailing Address (Street or PO Box), City, State and Zip Code.

Enter the Contact Name, Daytime Phone and Fax Number.

In SECTION 2, write a brief description of the primary function of your organization and how your primary function meets the qualifications of NRS 372.3261 (use reverse side if necessary).

To substantiate this application, provide the following documents. Only complete applications will be reviewed.

Check Bylaws, Articles of Incorporation, Current Financial Statements (12 month period), showing source of revenues and expenditures (show where the funds come from & how they are used), Letters of Exemption issued by the Internal Revenue Service, and Other relevant information, such as pamphlets, brochures or fact sheets.

If the application is for a charitable organization, an outline of charitable activities, fund raisers, goals and a copy of the business plan must be attached. If your organization performs volunteer work, provide a list of voluntary activities (over the most recent 12 month period) along with the number of voluntary hours devoted to these activities.

In SECTION 3, check the appropriate box: you have read NRS 372.3261 and deem your organization to be Religious, Charitable or Educational.

Religious. An organization is created for religious purposes if: (a) It complies with the requirements set forth in subsection 5; and (b) The sole or primary purpose of the organization is the operation of a church, synagogue or other place of religious worship at which nonprofit religious services and activities are regularly conducted.

Charitable. An organization is created for charitable purposes if: (a) It complies with the requirements set forth in subsection 5; (b) The sole or primary purpose of the organization is to: (1) Advance a public purpose, donate or render gratuitously or at a reduced rate a substantial portion of its services to the persons who are the subjects of its charitable services, and benefit a substantial and indefinite class of persons who are the legitimate subjects of charity; (2) Provide services that are otherwise required to be provided by a local government, this state or the Federal Government; or (3) Operate a hospital or medical facility licensed pursuant to chapter 449 or 450 of NRS; and (c) The organization is operating in this state.

Educational. An organization is created for educational purposes if: (a) It complies with the requirements set forth in subsection 5; and (b) The sole or primary purpose of the organization is to: (1) Provide athletic, cultural or social activities for children; (2) Provide displays or performances of the visual or performing arts to members of the general public; (3) Provide instruction and disseminate information on subjects beneficial to the community; (4) Operate a school, college or university located in this state that conducts regular classes and provides courses of study required for accreditation or licensing by the State Board of Education or the Commission on Postsecondary Education, or for membership in the Northwest Association of Schools and of Colleges and Universities; (5) Serve as a local or state apprenticeship committee to advance programs of apprenticeship in this state; or (6) Sponsor programs of apprenticeship in this state through a trust created pursuant to 29 U.S.C. § 186.

The statutory requirements for a Nevada sales/use tax exemption are different than those of a Federal tax exemption (501 C).

In SECTION 3A, check the box that your organization meets the requirements of NRS 372.3261 (5). In addition to the requirements set forth in subsection 2, 3 or 4, an organization is created for religious, charitable or educational purposes if: (a) No part of the net earnings of any such organization inures to the benefit of a private shareholder, individual or entity; (b) The business of the organization is not conducted for profit; (c) No substantial part of the business of the organization is devoted to the advocacy of any political principle or the defeat or passage of any state or federal legislation; (d) The organization does not participate or intervene in any political campaign on behalf of or in opposition to any candidate for public office; and (e) Any property sold to the organization for which an exemption is claimed is used by the organization in this state in furtherance of the religious, charitable or educational purposes of the organization.

I CERTIFY THE INFORMATION PROVIDED IN THIS APPLICATION IS TRUE, CORRECT AND COMPLETE TO THE BEST OF MY KNOWLEDGE AND BELIEF.

Sign on the Signature of Responsible Individual line and enter the Date, Please type or print name and Title.

Nevada Department of Taxation 3850 Arrowhead Drive, Carson City, NV, 89706 or you may complete this form and submit it online at https://mynvtax.nv.gov/. For questions, please call (775) 684-2000.