Supplement H, the Tax Exemption for Non-Profits Application, is a City of New Orleans form on which a nonprofit organization asks to be exempt from sales tax or amusement tax for a specific event. It asks about the organization, its political activity, the event and how the proceeds will be used, and it requires a copy of the organization's tax-exempt letter. You can fill out Supplement H online on FillingPDF and download or print the completed PDF; the City of New Orleans publishes the original form at nola.gov.
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What is Supplement H?
Supplement H - Non-profit Tax Exemption, printed as the Tax Exemption for Non-Profits Application, is the City of New Orleans form a nonprofit organization completes to seek a waiver of sales tax or amusement tax for an event it sponsors.
The top of the form has spaces for the date, a Special Events Tracking Number and the permit involved. You mark the permit type (Occupational License, Mayoralty Permit or Other) and the tax you want to be exempt from: Sales Tax or Amusement Tax. The form then collects the organization's name, Tax ID/EIN number, representative, purpose, phone, email and mailing address.
Six questions test whether the exemption fits: whether the organization endorses candidates for public office, whether it is otherwise involved in political activities, whether it was asked to sponsor the activity so that it might receive tax-exempt status, whether the event will yield a profit to a promoter or contractor, and whether the activity competes with retail merchants. You also describe the event (location, dates and times) and explain how proceeds will be used after direct necessary expenses.
An officer signs a certification that the organization is a bona fide, domestic civic, educational, charitable, fraternal or religious organization in good standing under Louisiana law, or has proper tax exemption status with the Internal Revenue Service, and that it is the actual sponsor of the event. The form states that it must be reviewed and approved before any waiver is granted, and that completing it does not guarantee a waiver.
Who needs to file Supplement H?
Nonprofit organizations that sponsor an event in New Orleans and want a sales tax or amusement tax exemption for it complete Supplement H. The certification describes the qualifying organization as a bona fide, in good standing, domestic civic, educational, charitable, fraternal or religious organization under Louisiana law, or one with proper tax exemption status with the Internal Revenue Service.
Conditions the form attaches:
- The organization must be the actual sponsor of the event described, and all proceeds, after necessary direct expenses, must go to civic, educational, charitable or religious purposes.
- The form asks whether the organization was asked to sponsor the activity so that it might receive tax-exempt status, and by whom.
- It asks whether the event will yield a profit to a promoter or to any individual or business contracted to provide a service or equipment.
- A copy of the organization's I.R.S. or Secretary of State letter verifying tax-exempt status must be attached.
An officer of the organization signs the form. The form warns that organizations that fraudulently seek exemption may face civil and criminal penalties provided for in Louisiana Statutes.
When to file Supplement H
Complete Supplement H when your organization is seeking a tax exemption for a specific event, because the form asks for that event's location, dates and times. No separate deadline is printed on the form. The City's Special Event Permit page describes the permit applications that events may require, and says applicants may need additional supplements depending on the event, so check there and with the Department of Safety & Permits for timing.
The form states that the application must be reviewed and approved before a non-profit waiver is granted, and that completing it does not guarantee the waiver. Plan for that review before your event date.
Documents you need
- A copy of your organization's letter issued by the I.R.S. or the Secretary of State verifying tax-exempt status; the form marks this attachment as required.
How to fill out Supplement H
Complete the header information
Enter the date and, if you have one, the Special Events Tracking Number. Mark the permit involved: Occupational License, Mayoralty Permit or Other.
Mark the exemption you seek
Under Seeking exemption from, mark Sales Tax or Amusement Tax, whichever applies to your event.
Enter organization details
Fill in Name of Non-profit Organization, Tax ID/EIN #, Representative, Purpose of Organization, Phone, Email and Organization mailing address.
Answer the political and sponsorship questions
Check Yes or No on whether the organization endorses candidates for public office, is otherwise involved in political activities, and was asked to sponsor the activity to receive tax-exempt status. If so, write by whom.
Describe the event
In the event description, explain the event for which the exemption is sought, then enter its Location, Date(s) and Time(s).
Explain how proceeds will be used
State how proceeds, after payments of direct necessary expenses, will be used. If proceeds go to another nonprofit, explain how that organization will use the funds.
Answer promoter and retail questions
Check Yes or No on whether the event will yield a profit to a promoter or contracted individual or business, and on whether it competes with retail merchants. If yes to competition, explain how.
Read the certification and sign
Enter the Organization Name, then have an officer sign and date. The certification covers the organization's standing, that it is the actual sponsor, and that the answers are correct and complete.
Attach the tax-exempt letter
Prepare a copy of the organization letter issued by the I.R.S. or Secretary of State verifying tax-exempt status to go with the form.
Review and download the PDF
Check every field and the signature, then download or print the completed PDF from FillingPDF and submit it as described under How to submit.
How to submit Supplement H
The form itself names no submission channel. Its footer prints the City of New Orleans address 1300 Perdido St, New Orleans, LA 70112 and the phone number (504) 658-4000.
- City Special Event Permit page: the City's page at https://nola.gov/special-event-permit/ says permit applications are made online at the One Stop App and that additional supplements may be needed depending on your event.
- Department of Safety & Permits: the service is provided by this department, at (504) 658-7200, 9am to 5pm, Monday through Friday. Ask it how to submit Supplement H with your event application.
Attach a copy of your organization letter issued by the I.R.S. or Secretary of State verifying tax-exempt status. The form is reviewed and approved before any waiver is granted. FillingPDF lets you fill out and download the PDF; submission follows the City's channels above.
Common mistakes to avoid
- Submitting the form without a copy of the I.R.S. or Secretary of State letter verifying tax-exempt status, which the form says is required.
- Assuming a completed form guarantees the waiver; the form says the application must be reviewed and approved first.
- Leaving the Yes/No questions on candidate endorsement or political activities unanswered.
- Not stating who asked you to sponsor the activity when you answer Yes to that question.
- Signing the certification when the organization is not the actual sponsor of the event or the proceeds will not go to civic, educational, charitable or religious purposes.
- Skipping the explanation of how proceeds will be used after direct necessary expenses, or how donated funds will be used by a receiving nonprofit.
- Answering Yes to competition with retail merchants without explaining how.
- Leaving out the organization name, officer signature or date at the bottom of the form.
Frequently asked questions
What is Supplement H for New Orleans nonprofits?
Supplement H is the City of New Orleans Tax Exemption for Non-Profits Application. A nonprofit completes it to seek an exemption from sales tax or amusement tax for an event, and the city must review and approve it before any waiver is granted.
Is Supplement H a New Orleans property tax exemption?
No. The form lists Sales Tax and Amusement Tax as the taxes you can seek exemption from, and mentions no property tax. If you are searching for New Orleans property tax forms, this is not the one; this form is for a nonprofit's event.
What do I attach to Supplement H?
Attach a copy of your organization letter issued by the I.R.S. or the Secretary of State verifying tax-exempt status. The form marks this attachment as required.
Does completing Supplement H guarantee a tax waiver?
No. The form says the application must be reviewed and approved for non-profit waivers to be granted, and that completion of the form does not guarantee a waiver.
Who signs Supplement H?
An officer of the organization signs and dates it, under the organization's name. The signature certifies the organization's standing, that it is the actual sponsor of the event, and that the answers are correct and complete.
Where do I submit Supplement H in New Orleans?
The form prints no submission channel. The City's Special Event Permit page says permit applications are made online at the One Stop App, and the Department of Safety & Permits can be reached at (504) 658-7200, 9am to 5pm, Monday through Friday.
Can I fill out Supplement H online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the City of New Orleans and does not file or submit the form; you submit it through the City's channels.
What happens if I fraudulently seek an exemption?
The form states that organizations that fraudulently seek exemption under the cited sections of the code of the city of New Orleans are subject to civil and criminal penalties provided for in Louisiana Statutes.
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