This form is a sample letter in Word format covering the subject matter of the title of the form.
This form is a sample letter in Word format covering the subject matter of the title of the form.
Arizona Business Licenses You may need to obtain local or state business licenses or permits, depending on the type of activities your nonprofit intends to engage in, and where it is located within the state.
Normally, to take advantage of an exemption, nonprofits must provide the business with an accurately completed exemption certificate (i.e., a Form 5000), but do not need anything further from the Arizona Department of Revenue.
Arizona Forms 5000 are used to claim Arizona TPT (sales tax) exemptions from vendors. Arizona Forms 5000A are used to claim Arizona TPT (sales tax) exemptions from vendors when making purchases for resale where tax will be collected on the retail sale to the end user.
The best known type of tax-exemption is 501(c)(3), also known as the "charitable tax exemption." This designation allows exemption from federal corporate and income taxes for most types of revenue. Also, organizations designated as 501(c)(3) are able to solicit tax deductible contributions.
The purpose of the Certificate is to document and establish a basis for state and city tax deductions or exemptions. It is to be filled out completely by the purchaser and furnished to the vendor at the time of the sale.
The exempt purposes set forth in section 501(c)(3) are charitable, religious, educational, scientific, literary, testing for public safety, fostering national or international amateur sports competition, and preventing cruelty to children or animals.
Arizona does not provide an overall exemption from TPT and use tax for nonprofit organizations. Generally, sales made to churches, schools and other non-profit organizations are subject to TPT and use tax.
Common sales tax exemptions include: Professional or personal services where the sale of tangible personal property constitutes an inconsequential element. Services rendered in addition to the sale of tangible personal property at retail.
Visit TEOS to view an exempt organization's notice or return. Visit the Political organization filing and disclosure webpage to view a political organization's notice, report or return. Or send Form 4506-A: Mail: Internal Revenue Service RAIVS Unit. Mail Stop 6716. Ogden, UT 84201. Fax: 855-653-9144.
Arizona Form 140 is for full year residents only. You may not file a joint income tax return on Form 140 if any of the following apply: Your spouse is a nonresident alien (citizen of and living in another country). Your spouse is a resident of another state.