§ 7-05 Application for Exemption.
RCNY § 7-05
A person claiming exemption from the commercial rent or occupancy tax under § 11-704(a)(4) of the Administrative Code may make application for such exemption to the Commissioner. A person claiming that certain premises used by a nonprofit organization are not taxable premises may make an application to the Commissioner for a determination of whether such premises are taxable. The Commissioner, if satisfied that the applicant is entitled to the exemption or that the premises in question are not taxable, will issue a letter to that effect to the applicant. A corporation or unincorporated entity organized and operated for nonprofit purposes, making an application for exemption under § 11-704(a)(4) of the Administrative Code or claiming premises not to be taxable premises under 19 RCNY § 7-01, is required to submit an affidavit which shall set forth the following: (a) The type of organization using the premises; (b) The purposes for which it is organized; (c) Its actual activities; (d) The source and disposition of its income; (e) Whether or not any of its income is credited to surplus or may inure to any private stockholder or individual; and (f) Such other facts which may affect its right to exemption including, in the case of a claim that certain premises are not taxable premises, a description of the activities carried on at the premises by the organization and a description of any sublease or other arrangement whereby any other person or entity occupies or uses the premises. The affidavit must be supplemented by a copy of the articles and certificate of incorporation, or articles of association, as the case may be, a copy of the by-laws of the organization, a financial statement showing its assets and liabilities for the most recent year a statement of its receipts and disbursements for the most recent year and a copy of its federal, state and city income tax returns for the most recent three years, and a photostatic copy of the letter, if any, from the United States Treasury Department granting the organization exemption from federal income taxation.
