Kansas Department of Revenue Religious Exemption Certificate

Complete the Religious Organization Exemption Certificate with accurate details for both the seller and purchaser. Ensure the form is signed by an authorized officer of the religious organization. The completed form can be submitted by mail, fax, or electronically, depending on the seller's accepted methods. Contact the seller for specific submission instructions. For mail submission, send the completed form to the seller's provided address. For fax submission, use the seller's fax number. For electronic submission, use the seller's online submission form or email the completed PDF. Advice: Confirm all details before submission and retain a copy of the completed certificate for your records.

Ensure that the form is submitted annually or as needed when purchases are made to maintain exemption status. The exemption applies from the date of issuance.

The purpose of the Religious Organization Exemption Certificate is to certify that purchases made by religious organizations are exempt from Kansas sales and compensating use tax. This exemption is applicable to organizations that meet the criteria under section 501(c)(3) of the federal internal revenue code. The certificate ensures that such organizations can carry out their religious activities without the burden of additional taxation. Religious organizations use this certificate to make direct purchases of tangible personal property and services exclusively for religious purposes. This includes purchases for religious worship services, ceremonies, and the construction, furnishing, or maintenance of religious facilities. The certificate must be completed accurately to validate the tax-exempt status of these purchases. Failure to use the certificate properly may result in the religious organization becoming liable for the taxes on non-exempt purchases. Therefore, it is essential that the certificate be filled out correctly and used only for qualifying purchases to avoid any tax liabilities.

• 1. Seller Information: Includes the seller's business name, address, city, state, and zip code.
• 2. Exemption Reason: Details the reason for the exemption based on K.S.A 79-3606(aaa).
• 3. Description of Purchases: Provides a description of the tangible personal property or services purchased.
• 4. Purchaser Information: Includes the purchaser's name, address, city, state, and driver's license number.
• 5. Officer Signature: Requires the signature of an officer, office manager, or administrator of the religious organization.
• 6. Date: The date when the certificate is completed.

Failure to submit the Religious Organization Exemption Certificate may result in the organization becoming liable for sales and use taxes on their purchases. This could lead to additional financial burdens and potential penalties.

• Tax Liability: The organization may become liable for paying sales and use taxes on purchases.
• Penalties: Failure to submit the certificate could result in penalties and interest on unpaid taxes.
• Loss of Exemption: Without the certificate, purchases may not be considered tax-exempt.

• 1. Purchases for Religious Worship Services: Use the certificate for items and services related to conducting worship services.
• 2. Construction and Maintenance: Use for construction, furnishing, equipping, remodeling, or maintaining religious facilities.
• 3. Religious Ceremonies: Use for items and services needed for conducting religious ceremonies.
• 4. Administrative Needs: Use for purchases essential for administering religious activities and facilities.
• 5. Carrying Out Religious Work: Use for purchases that support the religious work of the organization.