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The letter explains that specific eligibility requirements were not met for Tenn. Code Ann. Section 67-6-322 and identifies documentation needed. It clarifies treatment for out-of-state 501(c)(3) entities, Tennessee government entities, and school systems, including how a separate certificate may or may not be issued. 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Code Ann. Section 67-6-322(b) allows submitting the 501(c)(3) exemption document to Tennessee suppliers for sales and use tax exemption, and a separate Tennessee certificate will not be issued.",{"name":115,"@type":106,"acceptedAnswer":116},"What does the IRS determination letter state about the organization’s exempt status?",{"text":117,"@type":109},"The correspondence states that in June 1938 the IRS issued a determination letter recognizing the organization as exempt from federal income tax and that it is currently exempt under section 501(c)(3), also classified as a public charity under sections 509(a)(1) and 170(b)(1)(A)(ii).","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304369,1790290075,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},5909892332657,"https://ap-avatar.wpscdn.com/davatar_994ba38a5ba835b3df7d355c54d3ed8d","STATE OF TENNESSEEDEPARTMENT OF REVENUEANDREW JACKSON STATE OFFICE BUILDINGNASHVILLE,TENNESSEE 37242  \nJUNE 14,2005  \nHOPE COLLEGE100E8H ST STE 280HOLLAND,MI 49423DLN\\#920000010390  \n# RE:Application for Nonprofit Exemption\n\nDear Taxpayer:  \nWe have received your application for nonprofit tax exemption.Before the application can be processed and yourexemption certificate issued,the following requirements must be met:  \n  You do not qualify for nonprofit exemption under Tenn.Code Ann.Section 67-6-322.  \n    Please provide the following documentation supporting your eligibility for exemption.Appropriate supportingdocumentation was not submitted with your application.  \n X Your organization is an out-of-state 501(c)(3)exempt entity.Tenn.Code Ann.Section 67-6-322(b)allowsyou to provide a copy of your 501(c)(3)exemption document to Tennessee suppliers for exemption from sales anduse tax.A separate Tennessee tax exemption certificate will not be issued to your organization.  \n    You are an entity of the Tennessee state government,a county or municipal government within Tennessee,orthe Federal government.You will use a generic “Government Certificate of Exemption”without a specificallyassigned exemption number.A separate Tennessee tax exemption certificate will not be issued to your organization.  \n    You are a school system applying for exemption.To receive exemption,you must apply for a separateexemption for each school in the school system.While schools are exempt,school systems are not,uniess they havebeen granted a 501(c)(3)exemption by the Internal Revenue Service.If your system has received such an exemption,you may reapply and provide a copy of the 501(c)(3)exemption as documentation of your exempt eligibility.  \nIf you have any questions or need assistance,please contact the Tennessee Department of Revenue at 1-800-342-1003.Nashville and out-of-state taxpayers call(615)253-0600.You may contact the Department by e-mail atTn.revenue@state.tn.us.or vou mav visit our web site at www.Tennessee.gov/revenue.  \nSincerely,  \nTaxpayer Services Division  \nInternal Revenue Service  \nDepartment of the TreasuryP.O.Box 2508Cincinnati,OH 45201  \nDate:June 29,2005  \nPerson to Contact:Yvette Davis 31-07751  \nHOPE COLLEGE141E12HSTHOLLAND MI 49423-3607  \nCustomer Service RepresentativeToll Free Telephone Number:  \n8:30 am.to 5:30 p.m.ET877-829-5500Fax Number:513-263-3756  \nFederal Identification Number:38-1381271  \nDear Sir or Madam:  \nThis is in response to your request of June 29,2005,regarding your organization's tax-exempt status.  \nIn June 1938 we issued a determination letter that recognized your organization as exemptfrom federal income tax.Our records indicate that your organization is currently exemptunder section 501(c)(3)of the Internal Revenue Code.  \nOur records indicate that your organization is also classified as a public charity undersections 509(a)(1)and 170(b)(1)(A)(ii)of the Internal Revenue Code.  \nOur records indicate that contributions to your organization are deductible under section170 of the Code,and that you are qualified to receive tax deductible bequests,devises,transfers or gifts under section 2055,2106 or 2522 of the Internal Revenue Code.  \nIf you have any questions,please call us at the telephone number shown in the heading ofthis letter.  \nSincerely,  \npavnaK AŁufeu  \nJanna K.Skufca,Director,TE/GECustomer Account Services","cbCaii3PbL6vlzMx","https://ap.wps.com/l/cbCaii3PbL6vlzMx","pdf",201050,"English","# RE: Application for Nonprofit Exemption\n## Eligibility and documentation requirements\n## Out-of-state 501(c)(3) and government entities\n## School system exemption rules\n## IRS determination and donor deductibility\n## Contacts and references","[{\"question\":\"What happens after the nonprofit exemption application is received?\",\"answer\":\"The department notes that the application must meet specific requirements before it can be processed and before an exemption certificate is issued.\"},{\"question\":\"Why would Tennessee not issue a separate exemption certificate to an out-of-state 501(c)(3) organization?\",\"answer\":\"The letter explains that Tenn. Code Ann. Section 67-6-322(b) allows submitting the 501(c)(3) exemption document to Tennessee suppliers for sales and use tax exemption, and a separate Tennessee certificate will not be issued.\"},{\"question\":\"What does the IRS determination letter state about the organization’s exempt status?\",\"answer\":\"The correspondence states that in June 1938 the IRS issued a determination letter recognizing the organization as exempt from federal income tax and that it is currently exempt under section 501(c)(3), also classified as a public charity under sections 509(a)(1) and 170(b)(1)(A)(ii).\"}]","Application for Nonprofit Exemption - Tennessee Department of Revenue | PDF",1789812562]