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County of Fairfax, Virginia
To protect and enrich the quality of life for the people, neighborhoods and diverse communities of Fairfax County
APPLICATION FOR EXEMPTION FROM
BUSINESS , PROFESSIONAL AND CCUPATIONAL O ICENSE L AXT
AND/OR TANGIBLE ERSONAL P ROPERTY P AXT
FOR NON PROFIT - HARITABLE C DUCATIONAL , E OR ,ECREATIONAL R RGANIZATIONSO
Instructions:
This application is for use by non-profit charitable, educational, or recreational organizations only. The
information requested is to be filled out in its entirety and returned to the Department of Tax
Administration at the address given above. Questions that cannot be answered within the space provided
may be answered by attaching additional sheets to this application. Question 9 identifies specific pieces of
documentation required as part of the exemption application. Failure to supply this information may result
in a delay in processing the application. Any supplemental information which best identifies the purposes,
goals, and activities of the organization should be submitted with the completed exemption application.
The application must be signed by a member who can attest to the organization’s operations. The
Department of Tax Administration will mail a written notification of determination after the application
and all supporting documentation have been examined. This notification will identify whether an
exemption has been granted, and for which tax it applies. Until a written notification is received from this
office, the organization is instructed to continue filing all appropriate tax documents and returns in a
timely fashion. A failure to file returns may result in an assessment of penalties if an exemption is not
granted. If you have any questions regarding the exemption process, please phone 703-222-8234, TTY
703-222-7594.
Criteria:
Organizations submitting this application must operate for non-profit charitable, educational, or
recreational purposes. To be exempt from local taxation in Fairfax County, an organization must meet the
requirements for exemption as set by the Code of Virginia and the Code of the County of Fairfax.
Exemption from the tangible personal property tax can only be granted when the organization’s purpose
and use of property are within the exemption provisions of the Constitution of Virginia, Article X, Section
6, or the organization is classified or designated exempt under the statutory provisions of the Code of
Virginia, Section 58.1-3606 et seq. Exemptions to Fairfax County’s Business, Professional, and
Occupational License (BPOL) tax are defined under Section 4-7.2-1(B)(2) of the Code of the County of
Fairfax, and certain exclusions found in Chapter 37, Title 58.1 of the Code of Virginia. Copies of the Code
of Virginia and the Code of the County of Fairfax are available at all Fairfax County Libraries.
Note: A designation of exemption from federal taxes by the Internal Revenue Service (IRS) does
not automatically preclude liability from tangible personal property or business licensing taxation at
the local level. Each application is adjudicated in accord with the governing State and County
statutes.
DEPARTMENT OF TAX ADMINISTRATION (DTA)
PERSONAL PROPERTY DIVISION
12000 Government Center Parkway, Suite 261
Fairfax, VA 22035
Phone: 703-222-8234; TTY: 703-222-7594; Fax: 703-324-4171
www.fairfaxcounty.gov/dta
