Free St 13A Form in PDF

Instructions on Writing St 13A

Filling out the ST-13A form is a crucial step for nonprofit churches in Virginia to purchase items without paying sales and use tax, under specific conditions recognized by the state. This form indicates that the purchases made by such churches are for uses that align with their qualification for tax-exempt status under the IRC Section 501(c)(3) or Va. Code regarding property taxation. Once completed, this form must be kept by the supplier as evidence of tax-exempt sales. The following steps are designed to guide you through the process of filling out the ST-13A form accurately.

1. Start by entering the current date at the top right corner of the form where it says "Date."
2. Fill in the "To" section with the name of the supplier to whom you are presenting this certificate.
3. Under "Name of Supplier," provide the full name of the supplier's business.
4. Next, enter the supplier’s complete address, including number and street or rural route, city, town or post office, state, and ZIP code in the designated areas.
5. In the section that outlines the exemption conditions, review the conditions to ensure your church’s purchases fit the criteria. This step doesn’t require you to write anything but is crucial for understanding the tax-exempt items.
6. Moving to the certification statement at the bottom, input the official name of your nonprofit church where it says "Name of Nonprofit Church."
7. Fill in your church’s address, including number and street or rural route, city, town or post office, state, and ZIP code directly beneath the church’s name.
8. Complete the section by the signature line with the printed name and title of the individual authorized to certify the exemption on behalf of the church.
9. Have the authorized individual sign next to the "By" line to officially validate the form.

After the form is filled out, submit it to your supplier to maintain on file. Remember, this documentation is essential for your supplier to validate your church’s tax-exempt purchases. Therefore, ensuring the accuracy of the information on the ST-13A form is critical for compliance and smooth operations for both parties.

What is the ST-13A form used for?

The ST-13A form is a certificate of exemption for sales and use tax in the Commonwealth of Virginia, specifically designed for use by churches that are conducted not for profit and that are exempt from income taxation under Internal Revenue Code (IRC) Section 501(c)(3) or from property taxation under Va. Code § 58.1-3606. This form allows eligible churches to purchase tangible personal property, including food and related services, without paying sales and use tax, provided these purchases are for certain exempt purposes.

Who is eligible to use the ST-13A form?

Churches that are organized not for profit and are either exempt from income taxation under IRC Section 501(c)(3) or whose real property is exempt from local taxation pursuant to Va. Code § 58.1-3606 are eligible to use the ST-13A form. These churches must be using the purchased goods in accordance with the conditions specified in the form.

What purchases are exempt under the ST-13A form?

Exempt purchases under the ST-13A form include tangible personal property, such as prepared meals, catering, other food-related services, disposable serving items, cleaning supplies, teaching materials, baptistries, bulletins, programs, newspapers, newsletters without paid advertising, and gifts, including food, for distribution. These purchases must be used in religious worship services, church libraries, offices, meeting or counseling rooms, or other rooms in public church buildings used in carrying out the work of the church and its related ministries. Additionally, items used in the operation of camps or conference centers by the church, or an organization composed of such churches, are also exempt.

Can the ST-13A be used for any purchase made by the church?

No, the ST-13A form does not provide an exemption for all purchases made by the church. The exemption only applies to specific items that are used in carrying out the work of the church and its related ministries, as detailed in the form. Items not used within these parameters are not exempt under the ST-13A form.

How does a church qualify for exemption under IRC Section 501(c)(3)?

To qualify for exemption under IRC Section 501(c)(3), a church must be organized and operated exclusively for religious, educational, scientific, or other charitable purposes. It must not be operated for the benefit of private interests, and no part of its net earnings may inure to the benefit of any private shareholder or individual. The church must also refrain from political campaign activity and limit its lobbying activities.

What is required for a church to be exempt from property taxation under Va. Code § 58.1-3606?

Under Va. Code § 58.1-3606, for a church to be exempt from property taxation, it must be used exclusively for religious worship or for the residence of its ministers. The property must not be used for profit-making activities unrelated to the church's religious or charitable purposes. Documentation and an application demonstrating these conditions may be required by the local tax authority.

How does a church obtain the ST-13A form?

Churches eligible for the sales and use tax exemption can obtain the ST-13A form from the Virginia Department of Taxation's website or by contacting the department directly. The form is also likely available through tax professionals or legal advisors specializing in non-profit or church taxation matters in Virginia.

Does the ST-13A exemption apply to online purchases?

Yes, the ST-13A exemption can apply to online purchases, provided the items purchased are eligible under the form's guidelines and are used exclusively for the exempt purposes stated. The church must assert their exemption at the time of purchase and ensure the supplier has the proper documentation on file.

What responsibilities do churches have when using the ST-13A form?

Churches must ensure that all tangible personal property purchased under this exemption is used in accordance with the exempt purposes as outlined in the ST-13A form. They must also certify that the purchases will be paid for using church funds. Additionally, churches are responsible for keeping records of purchases and must be prepared to justify the exempt use of items if audited.

Can a supplier refuse to accept the ST-13A form?

A supplier is required to have on file a properly executed Certificate of Exemption for each nonprofit church buying tangible personal property tax exempt under the ST-13A Certificate. However, if a supplier believes a purchase does not qualify for the exemption, or if there are concerns about the documentation, they may request additional information or clarification from the church. It is in the best interest of both parties to ensure that all exemptions are properly documented and justified.

One common mistake made when filling out the Form ST-13A is failing to provide complete details for both the church and the supplier. Specifics such as the full address and ZIP code are crucial for the validity of the document. Omitting any part of this information can lead to the rejection of the form.

Another error involves misunderstanding the scope of the exemption. Some individuals mistakenly assume that the exemption applies to all purchases made by the church. However, it is important to understand that the exemption strictly applies to tangible personal property and certain services detailed within the form, such as prepared meals and teaching materials for specific church functions. Purchases outside of these categories do not qualify for exemption.

Additionally, the accuracy of the information regarding the exemption status under the Internal Revenue Code (IRC) Section 501(c)(3) or the property taxation exemption under Va. Code § 58.1-3606 is often overlooked. Ensuring the church’s status correctly aligns with these codes is essential, as inaccuracies can void the exemption.

Incorrectly detailing the purpose of the purchased items is also a frequent mistake. Each item or service claimed under this exemption must be directly related to the church’s exempt functions, such as religious worship services or church-operated schools. The form requires specification if purchases deviate from this, which is sometimes missed or misunderstood.

Oversights in the signature section are common as well. The form must be signed by an authorized representative of the church, confirming that the purchases are for exempt purposes and will be paid for with church funds. Missing or unauthorized signatures can invalidate the exemption certificate.

Some applicants do not realize that each order under the exemption may need to be specified, particularly if the items serve different functions within the church. This oversight can lead to confusion or denial of tax exemption for certain purchases.

There's also the issue of assuming the exemption certificate is a one-time requirement. While the document states a supplier is only required to have one properly executed Certificate of Exemption, changes in church status or the law may require an updated certificate. Keeping the document current is an often-overlooked necessity.

Misconceptions about the allowable categories for exemption also lead to errors. For instance, the form clearly exempts items like bulletins and newsletters without paid advertising and used in church operations. Misinterpreting this to include any printed material, regardless of content or use, can lead to mistaken claims for exemption.

Finally, a lack of awareness about the certificate's limitations is a common pitfall. The exemption does not cover all tangible personal property purchases by the church. Understanding that only items specified in the form are exempt prevents misapplication and ensures compliance with Virginia’s tax laws.

When churches in the Commonwealth of Virginia engage in tax-exempt purchases under the ST-13A form, they often find themselves handling other documentation either as a requirement or for record-keeping. The ST-13A form provides a specific sales and use tax exemption for churches that qualify under the Internal Revenue Code Section 501(c)(3) or Va. Code § 58.1-3606 criteria, primarily for items used in worship, church operations, and related ministries. This process, while streamlined through the ST-13A form, occasionally requires the supplement of additional forms and documents to ensure compliance and thorough documentation on both state and federal levels.

• Form 990 Series - This includes several forms like the 990, 990-EZ, or 990-N, depending on the size and financial activity of the church. These IRS forms are crucial for maintaining the church's 501(c)(3) status by reporting annual financial information.
• W-9 Form - Request for Taxpayer Identification Number and Certification. Although not directly related to the ST-13A, suppliers might request a completed W-9 form from churches to properly document the tax-exempt transaction and ensure their compliance with IRS regulations.
• Annual Financial Report - This document, though more of a general financial best practice than a standardized form, helps churches keep a detailed record of their financial transactions, including those that are tax-exempt, and provides transparency to their members and the IRS.
• Property Tax Exemption Forms - Specific to each locality, these forms assert a church's exemption from property taxes under Va. Code § 58.1-3606. Submitting these forms is necessary for churches that own property and wish to benefit from or maintain their tax-exempt status at a local level.
• Volunteer Time Tracking Sheets - While not an official tax document, tracking volunteer hours is essential for churches in justifying the non-profit status of activities and the in-kind contributions that support their tax-exempt functions.

In navigating the complexities associated with maintaining tax-exempt status, churches should be diligent in acquiring, filling, and maintaining these forms and documents. The conjunction of the ST-13A form with the documents listed above helps ensure that churches not only stay compliant with both state and federal regulations but also maintain robust records for financial accountability and transparency. Keeping these documents organized and accessible can facilitate smoother operations for churches, minimizing the risk of compliance issues and allowing them to focus more on their core mission of serving their communities.

The Form W-9, Request for Taxpayer Identification Number and Certification, is akin to the Form ST-13A as both are integral in ensuring compliance with tax regulations. The Form W-9 is typically used by individuals and entities in providing their taxpayer identification number to entities they are conducting business with, ensuring that all transactions are appropriately reported to the Internal Revenue Service (IRS). Similarly, the ST-13A allows churches to declare their tax-exempt status for certain purchases, highlighting the focus of both forms on maintaining accurate tax-related information.

The Uniform Sales & Use Tax Exemption/Resale Certificate - Multijurisdiction form, is similar to the Form ST-13A in that it allows businesses and organizations to claim tax exemption on purchases made across multiple states. This form, like the ST-13A, mitigates the sales tax burden, specifically for entities that operate in various jurisdictions, thereby promoting adherence to tax regulations without overpaying taxes.

The Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code, shares a notable similarity with the Form ST-13A, as both are pivotal for organizations seeking tax-exempt status. Form 1023 is the initial step for non-profit organizations to be recognized as exempt from federal income tax, akin to how ST-13A provides churches a way to assert their exemption for specific purchases under state law.

Property Tax Exemption Forms used by non-profit organizations to claim exemption from property taxes are comparable to the Form ST-13A. These forms allow entities such as churches, charitable organizations, and educational institutions to demonstrate their eligibility for property tax exemption due to their non-profit status, similar to how ST-13A is used for sales and use tax exemptions.

The Employee’s Withholding Certificate (Form W-4) bears similarities to Form ST-13A, with the core purpose of both forms being to facilitate tax compliance. While the W-4 form is designed for employees to indicate their tax status to employers, ensuring correct tax withholding, the ST-13A serves tax-exempt purchases by churches, both directly contributing to proper tax administration.

The Business License Application forms, required by many local jurisdictions for operational authorization, relate to Form ST-13A in the broader context of compliance. Just as businesses must obtain licenses reflecting their legal operation, churches must use forms like ST-13A to rightfully claim tax exemptions, reflecting both forms’ roles in regulatory adherence.

The Exempt Organization Business Income Tax Return (Form 990-T) is linked to the ST-13A form, as they both involve tax exemptions for non-profit entities. While Form 990-T is applied by tax-exempt organizations to report and pay tax on unrelated business income, the ST-13A enables tax-exempt purchases, both preventing the undue tax burden on non-profit activities.

Form 4506-T, Request for Transcript of Tax Return, although primarily focused on providing tax return information, is similar to the Form ST-13A in assisting with the transparency of tax-related matters. Form 4506-T enables individuals and organizations to request past tax transcripts, indirectly supporting claims like those made with ST-13A by providing necessary documentation for tax-exempt status verification.

The Form 990, Return of Organization Exempt from Income Tax, shares objectives with the ST-13A form, as both are crucial for organizations that benefit from tax exemptions. Form 990 offers a comprehensive overview of a nonprofit’s activities, finances, and compliance status, akin to how the ST-13A substantiates a church’s right to tax-exempt purchases.

Lastly, the Charitable Contribution Deduction forms, used by taxpayers to claim deductions for donations to qualified organizations, resemble the ST-13A form in its tax-reducing effect. Although serving donors rather than the recipient organizations, these forms, like ST-13A, facilitate the financial activities of non-profits by providing a tax advantage, enhancing their ability to fulfill their missions.

When completing the Form ST-13A for the Commonwealth of Virginia, it's important to follow certain guidelines to ensure compliance and accuracy. Here is a list of things you should and shouldn't do:

• Do ensure your church is eligible for the exemption under IRC Section 501(c)(3) or Va. Code § 58.1-3606 before filling out the form.
• Do fill in all the required details accurately, including the name of the nonprofit church, address, and the name of the supplier.
• Do have the form signed by an authorized representative of the church, with their title clearly indicated.
• Do specify on each order that the purchase is made under this exemption, if not for general church use.
• Do keep a copy of the completed form for your records and ensure the supplier retains a copy for compliance.
• Do not use this form for tangible personal property purchases not specified in the exemption criteria.
• Do not forget to renew or update the form if there are any changes to your church's information or exemption status.
• Do not fill out the form if your church does not meet the specific criteria for tax exemption as described.
• Do not leave any required fields blank, as incomplete forms may not be accepted by suppliers or may delay your exemption process.
• Do not assume this exemption applies to all purchases your church makes. This certificate specifically excludes certain items from exemption.

Adhering to these guidelines will help ensure the successful and lawful use of Form ST-13A for your church's eligible purchases. It is crucial to comply with each instruction to maintain the integrity and purpose of the tax-exempt status.

• Only churches can use Form ST-13A for tax exemption: It is a common misconception that Form ST-13A is exclusively for churches. While it is specifically designed for use by churches that are conducted not for profit and exempt from income taxation under IRC Section 501(c)(3), or from property taxation under Va. Code § 58.1-3606, the form may also be applicable to qualifying organizations composed of such churches.

• Form ST-13A exempts all church purchases from sales tax: Some believe that any purchase a church makes is exempt from sales tax if they use Form ST-13A. In reality, the exemption only applies to tangible personal property intended for use in religious worship services, administrative functions, certain educational activities, caring for church property, and specific other church-related ministries as outlined on the form.

• The exemption is automatically applied: There's a notion that the tax exemption is automatic once Form ST-13A is completed. However, churches must ensure they present this form to suppliers and vendors to properly claim the exemption on qualifying purchases.

• All food services are covered: Another misunderstanding is that all food purchases or services related to food provision by the church are exempt. While Form ST-13A does cover food, including prepared meals and catering when purchased by the church for exempt purposes like religious services or operation of camps, not all food-related purchases are automatically exempt.

• Any item purchased by a church is exempt: There is a false belief that any item a church purchases, as long as it is purchased with church funds, is tax-exempt. The exemption specifically relates to items purchased for use in accordance with the activities and purposes described in the Form ST-13A, and not to every item that the church might purchase.

• No need to provide documentation: Some think that once Form ST-13A is filed, no further documentation is needed for future purchases. In reality, suppliers are required to keep a properly executed Certificate of Exemption on file for each nonprofit church buying tax-exempt under this certificate, but it may be necessary to reference the certificate or provide order-specific exemptions.

• Exemption applies to any type of building materials: It is mistakenly thought that the tax exemption applies to all building materials purchased by the church. The exemption is limited to building materials installed by the church in public church buildings used in carrying out work related to its ministries and not for any building materials for projects like renovations unless they are for qualifying purposes.

• Exemption extends to personal use: Some believe that purchases made by church staff or members, even for personal use, can be tax-exempt if processed through the church using Form ST-13A. The exemption only applies to purchases made for the church’s qualifying purposes, not for individuals’ personal use, even if they are church employees or members.

The ST-13A form is a significant document within the Commonwealth of Virginia, providing a sales and use tax exemption for eligible not-for-profit churches. Here are nine key takeaways about filling out and using the ST-13A form effectively:

• The ST-13A form is specifically designed for churches conducted not for profit, which are exempt from income taxation under Internal Revenue Code (IRC) Section 501(c)(3) or from property taxation under Virginia Code § 58.1-3606.
• This form allows eligible churches to purchase tangible personal property, including prepared meals, catering, and services related to the provision of food, without having to pay the sales and use tax.
• Exemptions are applicable when the purchased items are used in religious worship services, in the operation of church buildings for activities related to the church's mission, or in maintaining property owned by the church.
• It also covers items used in church-run schools (kindergarten through secondary) and for church operations, including administrative tasks, counseling, and church-related ministry activities.
• Gifts and distributions outside the church, including food, that do not contain paid advertising, are also eligible for exemption under this certificate.
• To use the exemption, the church must certify that all purchases made are for the purposes indicated on the form and that these purchases will be paid for with church funds.
• Suppliers are required to keep only one Certificate of Exemption on file for each nonprofit church purchasing tangible personal property tax-exempt under this Certificate.
• This exemption certificate does not apply to any tangible personal property not specified in the document, highlighting the importance of understanding the scope of eligible items.
• Completing the ST-13A form requires accurate details about the church, including its name, address, and the official representative's signature, to ensure compliance and proper execution of tax-exempt purchases.

Filling out and using the ST-13A form responsibly can greatly benefit eligible churches in Virginia, helping them dedicate more resources to their core missions and services. It's crucial for churches to understand the specifics of this exemption, ensuring that all purchases fall within the guidelines set by Virginia's Department of Taxation.