Section R15-5-2361. Nonprofit Organizations

A.      Purchases of tangible personal property by nonprofit churches, schools, and other nonprofit organizations are taxable unless otherwise exempt.

B.       Purchases of tangible personal property from a charitable non- profit organization recognized as having tax-exempt status for income tax purposes with the Internal Revenue Service and the Department are not taxable.

C.      If an organization wishes to obtain tax-exempt status by being recognized by the Department as a nonprofit charitable organi-

zation, it shall submit a letter to the Department requesting tax-exempt status and shall include a copy of its Internal Reve- nue Service recognition.

D.      For purposes of the statutory exemption and for this rule, the Internal Revenue Service recognition of a charitable nonprofit organization is as defined in Internal Revenue Code § 501(c)(3).