Form ST-119.2

What is Form ST-119.2?

Form ST-119.2, Application for an Exempt Organization Certificate, is a form of the New York State Department of Taxation and Finance for state and local sales and use tax. Its instructions say that an organization described in sections 1116(a)(4), 1116(a)(5), 1116(a)(7), 1116(a)(8) and 1116(a)(9) of the Tax Law should file it to apply for an Exempt Organization Certificate, and that an organization to which the Tax Department issues the certificate may make tax-exempt purchases. Certain Indian nations and tribes residing in New York State and their wholly owned entities may also file it.

The blank on this page is edition ST-119.2 (6/25).

Who does not use this form?

The instructions say that agencies of the United States and of New York State and its political subdivisions should not use this form, and that units of Scouting America and the Girl Scouts of the USA should contact their local councils about the procedures for establishing sales tax exemption.

What is on the application?

• The name of the organization, its physical and mailing addresses, the name and title of the person to be contacted, the dates on which the organization was formally organized and incorporated, and its employer identification number.
• Boxes 1a to 1f: the Tax Law section under which exempt status is claimed. Box 1a covers the purposes of section 1116(a)(4), among them religious, charitable and educational purposes; box 1b a post or organization, organized in New York State, of past or present members of the United States armed forces; box 1c the Indian nations and tribes named on the form; box 1d a not-for-profit corporation acting as a health maintenance organization; box 1e a rural electric cooperative; box 1f a credit union. The form prints conditions with some of the boxes: box 1b asks what percentage of the members are past or present members of the armed forces, and box 1d requires a copy of the certificate of authority issued by the New York State Health Department.
• Line 2: whether the organization is currently registered for sales tax purposes with the Tax Department.
• Lines 3 to 7: questions about distributions of the organization's property, private benefit from its net earnings, attempts to influence legislation, political campaigns and, for an amateur sports organization, facilities or equipment. The form says to attach an explanation for a Yes answer. Questions 5, 6 and 7 are put to an organization that marked box 1a.
• Lines 8 and 9: whether the organization has received an exemption from federal income tax under IRC section 501(c)(3), and, for a branch or chapter, whether its parent organization has received such an exemption that applies to subordinate branches or chapters. If Yes, a copy of the federal determination letter must be attached. For line 9 the instructions ask for one more document: a current letter from the parent organization certifying that the subunit is a member of the organization and is included under the exemption, or a copy of the parent organization's directory of subunits that lists it as covered by the federal exemption.
• Line 10: the type of organization.
• Line 11: the statements to attach.

The form says that an Indian nation or tribe that marks box 1c does not need to complete the remainder of the form and skips to the certification.

What is attached?

Line 10 names the organizing documents for each type of organization: a corporation attaches a copy of its articles of incorporation, including the filing receipt, and its bylaws; a trust or foundation a copy of its Declaration of Trust and bylaws; a limited liability company a copy of its articles of organization and operating agreement; a credit union a copy of its federal or New York State charter; any other organization a copy of its constitution and bylaws. Except for the credit union's charter, the form asks for any amendments to these documents as well.

Line 11 asks for three statements: a statement of activities that fully describes all current and proposed activities, a statement of receipts and expenditures for the most recent fiscal year of operation, and a statement of assets and liabilities as of the end of that fiscal year. An organization that has been in existence less than a year submits its receipts and expenditures to date with a proposed budget for the rest of the year, and a statement of assets and liabilities as of the date of the application. The form says not to attach federal Form 1023.

For box 1b, the form says that a post or organization that has received a federal ruling on its exemption claim attaches a copy of the federal determination letter confirming its IRC section 501(c)(19) exemption. The instructions say that an organization granted federal exemption under some other IRC section attaches a copy of the federal determination letter confirming that exemption, and that all attachments are required. If the name and address on the federal determination letter differ from those on the application, the instructions say to attach an explanation.

The instructions say that an organization attaching a copy of the federal determination letter confirming its IRC section 501(c)(3) exemption need not attach the organizing documents or the three statements, and that the Department reserves the right to request any additional information necessary to make its determination.

Who signs the application?

The application ends with a certification that the statements are true, complete and correct and that no material information has been omitted. The instructions say that an officer, trustee, governing chief, or member of the ruling body of the organization must sign and date the application. The signer also prints their name and title and gives an email address. For an Indian nation or tribe the form says it must be signed by the governing chief or a member of the ruling body.

If the person to be contacted is someone other than an officer, trustee, governing chief, or member of the ruling body, the instructions say the application must be accompanied by a power of attorney before the Department can give that person any information on the status of the application; they name Form ST-119.4, Application for an Exempt Organization Certificate Information Authorization, for this.

Where is it sent, and what follows?

The instructions say to mail the completed application and all attachments to the Sales Tax Exempt Organizations Unit of the Tax Department; the address is printed under "Where to file" on page 1 of the instructions for Form ST-119.2. They say that incomplete applications are returned, and that documents submitted with the application will not be returned, so copies should be kept.

The Department's page on sales tax exempt organizations says that an organization granted exempt status is issued Form ST-119, Exempt Organization Certificate, and also receives Form ST-119.1, Exempt Purchase Certificate, which it completes to make tax exempt purchases.