otr

Office of Tax and Revenue
 

DC Agency Top Menu


Form D-40EZ is no longer available for use for Tax Year 2019 and later. Taxpayers who used this form in the past must now use Form D-40.

-A +A
Bookmark and Share

Exempt Organizations Frequently Asked Questions (FAQs)

1.  When does my exempt organization’s old exemption certificate expire that doesn’t have an expiration date?

An exemption certificate issued to an exempt organization without dates shall expire upon notice by the Office of Tax and Revenue. Taxpayers will be provided a notice 180 days prior to the expiration of their exemption certificate and will receive a second notice 30 days prior to expiration.

2. Can exempt organizations continue to use their old exemption certificates without an expiration date to be exempt from taxes?

Yes, exempt organizations can continue to use their current exemption certificate without any tax penalty until they receive notice that their certificate has expired.

3. Should vendors deny the District of Columbia old exempt organizations exemption certificate?

No, vendors should not deny any exempt organization’s old exemption certificate at this time. Exemption certificates issued to an exempt organization without dates will expire upon notice from the Office of Tax and Revenue (OTR).

4. How can an exempt organization renew an exemption certificate?

All exempt organizations must renew their exemption certificates at MyTax.DC.gov once they have received notice that their exemption is set to expire. While not yet required, OTR encourages all taxpayers to proactively renew their exemption certificates to avoid the possibility of an expiration.

5. Can the new version of the District of Columbia Tax Exempt Certificate be used in the same manner as the old certificate to exempt an organization from tax at a hotel?

Exempt organizations can use their updated exemption certificate in the same manner as the old exemption certificate.

Note: New exemption certificates will have an expiration date printed on the certificate, after which time they will no longer be valid.

6. What if an exempt organization received a renewal notice for exemption?

Exemption organizations may renew their exemptions at MyTax.DC.gov. For questions and assistance, exempt organizations may contact OTR’s e-Service Unit at e-services.otr.dc.gov.