D.C. Mun. Regs. tit. 16, r. 16-1303

Current through Register Vol. 71, No. 49, December 6, 2024

Rule 16-1303 - EXEMPTION OF RELIGIOUS AND EDUCATIONAL SOLICITATIONS

1303.1

No person claiming exemption under the authority of § 4(b) of the Act [D.C. Official Code § 44-1703(b) (2001 Ed.)] shall solicit contributions until after that person has filed with the Director the proof of exemption required by this section.

1303.2

In accordance with the Act, the exemption from the provisions of the Act and this chapter shall remain in effect only so long as the person continues to be exempt from federal taxation under the provisions of § 501 of the Internal Revenue Code of 1954.

1303.3

Persons claiming exemption from the Act under the authority of § 4(b) shall file proof of the exemption with the Director.

1303.4

Proof of exemption shall consist of the following:

(a) A photostat or certified true copy of a ruling letter issued by the Internal Revenue Service of the United States Treasury Department holding the person claiming exemption under § 4(b) of the Act to be exempt under § 501 of the Internal Revenue Code of 1954; and

(b) An affidavit stating that the exemption under § 501 of the Internal Revenue Code of 1954 is in force and effect on the date of the submission of proof under this section.

D.C. Mun. Regs. tit. 16, r. 16-1303