Information And Instructions For Completing Application For Consumer'S Certificate Of Exemption (Form Dr-5) - Florida Department Of Revenue Page 3
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Nonprofit Cooperative Hospital Laundries
[s. 212.08(7)(kk), F.S.]
Who qualifies? Nonprofit organizations that are incorporated under Ch. 617, F.S., and which are treated, for federal
income tax purposes, as cooperatives under subchapter T of the Internal Revenue Code, whose sole purpose is to
offer laundry supplies and services to their members, which members must all be exempt from federal income tax
pursuant to s. 501(c)(3) of the Internal Revenue Code.
What is exempt? Purchases and leases, when used in carrying on customary nonprofit activities
What must be proven? Incorporation pursuant to Ch. 617, F.S.; IRC Subchapter T cooperative designation; all
members are 501(c)(3)
Submit: Copy of articles of incorporation as filed with the Florida Secretary of State; Subchapter T designation; list
of all members; copy of members’ IRS determination letters.
Nonprofit Water Systems
[s. 212.08(7)(vv), F.S.]
Who qualifies? A not-for-profit corporation that holds a current exemption from federal income tax under ss.
501(c)(4) or (12) of the Internal Revenue Code, the sole or primary function of the corporation is to construct,
maintain, or operate a water system in this state.
What is exempt? Purchases and leases, when used in carrying on customary nonprofit activities
What must be proven? Applicant’s 501(c)(4) or (12) status; sole or primary function is to construct, maintain, or
operate a water system in Florida
Submit: Copy of IRS determination letter; articles of incorporation; most recently filed Federal Form 990 or audited
financial statement
Organizations Benefiting Minors
[s. 212.08(7)(l), F.S.]
Who qualifies? Nonprofit organizations incorporated pursuant to Ch. 617, F.S., the primary purpose of which is
providing activities that contribute to the development of good character or good sportsmanship, or to the educational
or cultural development, of minors; this exemption is extended only to that level of the organization that has a
salaried executive officer or an elected nonsalaried executive officer
What is exempt? Purchases and leases, and sales of donated property (the term “donated property” means any
property transferred to such nonprofit organization for less than 50 percent of its fair market value)
What must be proven? Applicant’s status as a Florida nonprofit corporation; applicant’s primary purpose; applicant
directly provides activities to minors
Submit: Copy of articles of incorporation as filed with the Florida Secretary of State; most recently filed Federal
Form 990, or audited financial statement; description of activities performed, number of participants in activities and
percentage that are minors
Political Subdivisions
[s. 212.08(6), F.S.]
Who qualifies? The United States Government, a state, or any county, municipality, or political subdivision of a
state. Agencies of the United States Government are not required to obtain a Consumer's Certificate of Exemption.
What is exempt? Purchases and leases, when payment is made directly to the selling dealer by the governmental
entity. Purchases and leases by federal government employees on official business are also exempt.
What must be proven? Applicant is the United States Government, a state, or any county, municipality, or political
subdivision of a state
Submit: Copy of the law creating the entity or describing the entity as one of the aforementioned governmental
bodies
Religious Institutions
[s. 212.08(7)(m), F.S.]
(three classifications)
Who qualifies?
Churches, synagogues, and established physical places for worship
where nonprofit religious
services and activities are regularly conducted and carried on
What is exempt? Purchases and leases, when used in carrying on customary nonprofit religious activities. Also
exempt are sales or leases of tangible personal property by religious institutions having an established physical
place for worship at which nonprofit religious services and activities are regularly conducted and carried on.
What must be proven? Applicant’s nonprofit status, must have a physical place for worship; regularly conducted/
carried on religious services and activities
Submit: Copy of articles of incorporation, statement of faith, or other organizing documents; proof of physical place
(utility bill, lease or use agreement, mortgage, insurance policy) in the applicant’s name; schedule of services and
activities
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