Statutes, codes, and regulations
New Jersey Administrative Code
Title 18 - TREASURY - TAXATIONChapter 24 - SALES AND USE TAX ACT
Subchapter 9 - REQUIREMENTS RELATING TO EXEMPT PRIVATE ORGANIZATIONS
Section 18:24-9.1 - Organizational and operational requirements of exempt organizations

N.J. Admin. Code § 18:24-9.1

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Current through Register Vol. 56, No. 24, December 18, 2024
Section 18:24-9.1 - Organizational and operational requirements of exempt organizations
(a) In order to be exempt as an organization described in N.J.S.A. 54:32B-9(b), an organization must be both organized and operated exclusively for one or more of the purposes specified in this subchapter.
(b) If an organization fails to meet either the organizational test or the operational test, it is not exempt.

N.J. Admin. Code § 18:24-9.1

Amended by 48 N.J.R. 824(a), effective 5/16/2016