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How
do I apply for exemption from City of Lakewood sales tax?
The
City of Lakewood allows qualifying 501(c)(3) organizations an exemption
from Lakewood sales tax w3hen they purchases goods and services
in the conduct of their regular charitable functions and activities.
To qualify for exemption, an organization must complete an Application
for a Certificate of Exemption. Upon receipt of the application,
the City of Lakewood conducts an independent review and makes its
own determination regarding a 501(c)(3) organization's exempt status.
A Certificate of Exemption is issued to those organizations that
meet the qualifications.
Tax
Exempt Application
- (PDF
File)
The
City of Lakewood Sales and Use Tax Ordinance defines a charitable
organization as any entity organized and operated exclusively for
the following purposes:
- Religious
- Charitable
- Scientific
- Testing for
public safety
- Literary
or educational purposes
- To foster
national or international sports competition (but only if no part
of its activities involve the provision of athletic facilities
or equipment); or
- To the prevention
of cruelty to children or animals
The
organization must also meet the following requirements:
- No part of
the net earnings of which inures to the benefit of any private
shareholder or individual; and
- No substantial
part of the activities of which is carrying on propaganda, or
otherwise attempting, to influence legislation.
An
organization qualifies only if it is exclusively organized for one
of the above stated purposes or is a governmental entity or political
subdivision, such as a school district, city or county. Not all
non-profit organizations qualify for tax-exempt status. The fact
that some charity work is performed or that funds, all or part,
are given to a charitable group does not automatically qualify the
organization for the sales/use tax exemption.
If
you have questions regarding exempt organizations, please contact
the Revenue Division at 303- 987-7630.
Email
the Finance Department
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