City and County of Denver, Colorado

TAX GUIDE

Topic No. 59

NON-PROFIT ORGANIZATIONS

Sales to non-profit organizations or associations are taxable unless the organizations are exempt as religious or charitable corporations and the purchase is to be used in their regular religious or charitable functions or activities. Proper evidence to document an exempt sales transaction to a Denver organization includes a copy of the organization's "letter of exemption" issued by the Treasury Division.

Examples of non-profit but taxable organizations include, but are not limited to, the following:

Athletic Organizations

Chambers of Commerce

Clubs or Associations

Cooperatives

Country Clubs

Fraternal Organizations

Fraternities or Sororities

Parent/Teacher Associations

RELATED TAX GUIDE TOPIC

Charitable and Religious Exemption

* DRMC Section 53-24(3). Definitions – Charitable Corporations – Sales.

* DRMC Section 53-25. Imposition of Tax – Sales.

* DRMC Section 53-26(2). Exemptions – Religious or Charitable Corporations – Sales.

* DRMC Section 53-95(3). Definitions – Charitable Corporations – Use.

* DRMC Section 53-96. Imposition of Tax – Use.

* DRMC Section 53-97(2). Exemptions. - Religious or Charitable Corporations – Use.

* DRMC Section 53-171. Imposition of Tax – Lodger’s.

* DRMC Section 53-172(3). Exemptions - Religious or Charitable Corporations – Lodger’s.

* DRMC Section 53-295(2). Definitions - Charitable Corporations – Business OPT.

* DRMC Section 53-296. Imposition of Tax – Business OPT.

* DRMC Section 53-297(a)(1). Exemptions – Religious or Charitable Corporations – Business OPT.

THE ABOVE INFORMATION IS A SUMMARY IN LAYMAN'S TERMS OF THE RELEVANT DENVER TAX LAW FOR THIS INDUSTRY OR BUSINESS SEGMENT. IT IS NOT INTENDED FOR LEGAL PURPOSES TO BE SUBSTITUTED FOR THE FULL TEXT OF THE DRMC AND APPLICABLE RULES AND REGULATIONS.

Revised 12/02 59-1