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Instructions for Application for Certificate of Tax Exemption
General Instructions department, division, agency, instrumentality, or political
subdivision of the United States, the State of Colorado, or
another state.
Purpose of Form
Line 8 – Mission or purpose. Charitable organizations must
This form is used for organizations to request review of their list the stated mission or purpose of the organization. If the
activities to determine if they qualify for exemption from tax mission or purpose is stated in the articles of incorporation or
under various provisions of the Westminster Municipal Code bylaws, simply list the name of the document and the
(“Code”). Because Westminster laws regarding exemption section(s) in which the mission or purpose appears.
differ from other taxing authorities, tax exempt entities may be
required to present evidence of exemption specific to the City. Line 9 – Persons served. Charitable organizations must
Governments may also apply in order to avoid disputes outline all persons, groups, or other organizations served by
regarding their tax exempt status. the applicant organization. Include descriptions of the
relationship that exists, if any, between the organization and
Not all organizations exempt from Federal income tax under § those served. State whether, for example, all persons served
501(c)(3) will qualify for exemption under Westminster’s tax are members or clients of the organization. If the
code. Refer to Tax Compliance Guide topic 307 for a organizations serves only members, describe or attach the
discussion of Westminster’s requirements. qualifications of membership. If the organization serves
specific clients, the intake or client acceptance policy should
After review of the application, a written determination will be also be provided.
issued. If approved, a Certificate of Tax Exemption will
accompany the determination. Line 10 – Primary activities. Charitable organizations must
describe the primary activities of the organization. Discuss
Reminders how these activities serve the physical, mental, and/or
spiritual needs of the persons served by the organization.
Enclose all requested deliverables. Documentation is the
foundation of the request. Include all documentation Line 11 – Program service revenues. Charitable
necessary to support the claim that the organization qualifies organizations must detail the fees, charges, or other
for exemption under the Code. The deliverables that are consideration received in exchange for goods or services, if
required to be submitted follow line 13. Incomplete any. Include all fees or charges regardless of whether or not
applications may not be reviewed. Additional documentation they are collected directly from the person or persons
may be requested if necessary. benefiting from the good or service. Do not include grants,
donations, or other voluntary contributions which would
Other licenses required. Exempt organizations may need to constitute a gift. Do not include fees or admissions to
apply for business licenses or other licenses required by Title fundraising events. The collection of fees does not
V of the Code despite their tax exempt status. Refer to Title V automatically disqualify an organization from exemption.
of the Code for further information.
Line 12 – Lessening the burdens of government.
Exempt organizations are not excused from collection. A Charitable organizations must describe how the activities of
Certificate of Exemption only applies to certain qualifying the organization lessen the burdens of government. Note that
direct purchases made by the organization. Exempt it is not a requirement for exemption that the organization
organizations must collect tax on sales made to the public. relieve a burden of the City of Westminster specifically.
Exemption does not apply to construction materials. If Line 13 – Qualifying Affiliated Entities. “Qualified hospital
granted, exemption does not extend to construction organizations” include 501(c)(3) general hospitals, as well as
contractors working for exempt organizations nor does it apply certain affiliated entities more particularly described in the
to construction materials used in jobs requiring a City building definition of the same under § 4-1-1 of the Code. If the
permit. applicant differs from the legal entity listed on the enclosed
general hospital license, the applicant must describe its
Signature required. The person completing the application relationship to the general hospital licensee so that it may be
on behalf of the organization must sign and date the form at evaluated as a qualifying affiliate.
the bottom. A printed name and title is also required. Forms
without a signature will be returned. Deliverables – The list of deliverables supporting an
organization’s claim of exempt status must be enclosed as
follows:
Specific Instructions
Charitable Organizations: Items a, b, d, e, f, g, & h.
Lines 1 thru 6 – Organization Information. Print the legal Qualified Hospital Organizations: Items a, b, & c.
name, the trade or other name the organization is known as, Governments: Item b.
and the mailing address of the organization.
Signature – After reviewing the form for accuracy, sign and
Line 7 – Type of Organization. Check the box that best date the form. Print your name and title below your signature.
represents the type of organization. This selection does not Return the form to the Westminster Department of Finance
necessarily preclude application/approval under another type. along with the required deliverables.
Do not select government unless the applicant is a
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