Tax-Exempt Status Request Form for Income Taxes                                                         EXPT 
                                15-31-102, MCA,             ARM 42.9.109 and 42.23.103                        V3 1/2022

Please type or print the information required in the boxes below.                                      Clear Form

Entity Type              HOA                                                 ESOP/ESOT
(check all that apply)   501(c)(3):         Public Charity                   Pension Trust
                                            Private Foundation               IRA
                         Other 501(c) types  ____________________            Other _______________________________
Name of Organization                                                              FEIN
                                                                                          -
Address                                                                           Secretary of State ID

City, State and Zip Code                                                          Tax Year End (if applicable)
                                                                                          Y Y Y Y
Contact Person                                                  Telephone Number

Have you received an exemption certificate or letter from the IRS? (check one)
     Yes       No               Applied For
If Yes, please attach a copy with this form and provide the items listed below.
If No or Applied For, please submit the items listed below and refer to the instructions.
Entities engaged in business in Montana are required to file an annual Montana Business Income Tax Return, unless they have 
tax-exempt status granted by the Montana Department of Revenue. For the department to grant tax-exempt status, an entity 
generally must provide copies of the following:
   1. Affidavit showing the character of the organization, the purposes for which it was organized, its actual activities, the 
      sources and disposition of its income, and whether any of its income may inure to the benefit of any private shareholder or 
      individual. (The affidavit does not need to be notarized.)
   2. Articles of Incorporation
   3. By-laws
   4. Latest financial statement showing assets, liabilities, receipts and disbursements (for example, current bank statement or 
      spreadsheet showing income and expenses)
This list is by no means all inclusive and applicability will vary based on your entity type. For a specific listing of required items for 
special types of entities, please refer to the instructions.
Filing Requirement: If you have unrelated business taxable income, currently or in the future, you may have an income tax filing 
requirement pursuant to section 15-31-102(3), MCA.

                                    Print Name                                                         Title

                                    Signature                                                          Date
Mail application to Montana Department of Revenue, Corporate Income Tax Unit, PO Box 5805, Helena, MT 59604-5805.
Fax application to (406) 444-2900.

                               Form EXPT Instructions
Property Tax Exemption                                          Employee stock ownership plans are also not always required 
Do not complete this form for the Montana Department            to have an FEIN, or they may use the FEIN of the business 
of Revenue property tax exemption. Instead complete             that owns the plan. For IRAs, do not enter your institutions, 
form AB-30R - Real Property Tax Exemption. For more             trusties or custodian’s FEIN. You must enter your FEIN. If your 
information about the property tax exemption, visit our         entity does not have an FEIN, you may leave this field blank. 
website at MTRevenue.gov or call us at (406) 444-6900.          Please note if you are requesting a refund due to a withholding 
                                                                made on your behalf, you are required to have an FEIN.
Certain Religious Organizations
Religious organizations that do not have an IRS exemption       Secretary of State Identification Number
letter, or that have applied for one and have not yet received  Enter the corporation’s Montana Secretary of State 
it, may still qualify as tax-exempt in Montana. These entities  Identification number. This number is referred to as the 
need to state this fact in their application and should include Certified File Number or Filing Number on all correspondence 
a copy of their federal Form 990 if they file one, in addition  issued by the Secretary of State’s office and begins with a 
to the items required on page 1. The department will then       letter followed by six to eight digits. It was originally provided 
determine whether they qualify for tax-exempt status.           with the certificate of authority to do business in Montana or 
                                                                when the corporation was incorporated in Montana. Enter the 
Homeowners Associations (HOAs)                                  letter, followed by the next six to eight digits of the number. 
While Homeowners Associations are not considered                For example, if your Certified File Number is D-123456, 
tax-exempt by the IRS, they are generally considered            enter D123456 in the spaces provided. Leave any extra 
tax-exempt in Montana. In addition to the items required on     boxes blank. A company’s Secretary of State Identification 
page 1, an HOA must submit a copy of their federal Form         Number can also be found at sos.mt.gov by searching for the 
1120-H with this application. Note that an HOA that files       business’ name under the Business Services section.
federal Form 1120 instead of Form 1120-H may not qualify 
as tax-exempt in Montana. An HOA filing Form 1120 may           IRS Exemption Certificate/Letter
still submit its tax-exempt application with its Form 1120      If an entity makes a specific election with the IRS to be 
attached, and the department will determine whether             considered tax-exempt, they should receive a certificate 
it qualifies. Also note that Commercial Homeowners              or letter from the IRS confirming the election. If you have 
Associations do not qualify as tax-exempt.                      received such a letter, attach a copy to this application. 
                                                                Please note that this letter is not the same as the letter 
Certain Unincorporated Entities (ESOP/ESOTs, IRAs,              confirming your federal Employer Identification Number 
Pensions and Annuities)                                         (EIN/FEIN). If you have submitted your election to be 
Some unincorporated entities such as employee stock             considered tax-exempt with the IRS but have not yet 
ownership plans, individual retirement accounts, pensions       received the exemption certificate, indicate the date your 
and annuities may also qualify as tax-exempt in Montana.        election was submitted and provide a copy of the exemption 
These entities are required to file the following information   certificate upon receipt.
with their application in lieu of items 1 and 4 from page 1.
                                                                When a Tax-Exempt Entity Is Required To File a Tax Return
Documents relevant to the adoption and administration of 
the plan.                                                       In some situations, an entity who has been granted tax-
                                                                exempt status by the department may still be required to file 
A copy of any form the unincorporated entity is required to 
                                                                a corporate income tax return. If a tax-exempt entity receives 
file with the IRS (e.g., Form 5309 or Form 5500).
                                                                any unrelated business taxable income, as defined by 
Other Entities That Are Organized for “Exempt Purposes”         sections 511 through 514 of the Internal Revenue Code, as 
If your entity type does not fall under any of the above        amended, that results in a federal unrelated business income 
categories, did not file an application with the IRS to be      tax liability of more than $100 in a particular tax period, that 
considered tax-exempt, does not file an annual federal tax return  entity is required to file Form CIT, Montana Corporate Income 
but is listed in MCA 15-31-102 as an exempt organization, you   Tax Return, for that period and pay tax on that income. Refer 
may still apply for tax-exempt status in Montana. Your entity   to MCA 15-31-102(3) for more information.
must be organized for “exempt purposes” as defined in section   Requirements for a Tax-Exempt Owner of a 
501(c)(3) of the Internal Revenue Code, and must provide the    Pass-Through Entity
items required on page 1 with your application. If any of these 
                                                                A partnership with a tax-exempt owner is required to withhold tax 
items do not apply to you, provide an explanation.
                                                                for that owner even if they have been approved for tax-exempt 
Federalstatus by the department. To waive the withholding requirement,                                                             Employer Identification Numbers (FEINs) 
Generally, entities who incorporate receive an identification   the tax-exempt entity needs to file a Montana Form PT-AGR, 
number from the IRS known as a Federal Employer                 Pass-Through Entity Owner Tax Agreement. This form can be 
Identification Number (FEIN). However, this is not true in      submitted online through our TransAction Portal (TAP) or with 
all cases. Entities who are tax-exempt but have not made        this form. Refer to the Form PT-AGR for more information.
a specific election with the IRS to be tax-exempt may not 
                                                                Questions? Call us at (406) 444-6900, or Montana Relay at 
have an FEIN (for example, certain religious organizations 
                                                                711 for hearing impaired.
and exempt entities with gross receipts less than $5,000).