The Business Classification Information (BCI) – Supplement for Non-Profit Organizations is a City of Newport News form issued by the Office of the Commissioner of the Revenue. A non-profit organization uses it to state whether it is exempt from federal income tax under IRC §501 and to describe its receipts, activities and governing documents, so the city can review its status for BPOL tax. It is completed separately for each business location in Newport News. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the city publishes the original at nnva.gov.
Last updated
What is Business Classification Information Supplement for Non-Profit Organizations – Newport News, VA?
The Business Classification Information (BCI) – Supplement for Non-Profit Organizations is the City of Newport News questionnaire in which a non-profit organization reports its federal tax-exempt status, its sources of receipts and the documents that support its claim, for the Commissioner of the Revenue.
The form is a supplement to the Business Classification Information (BCI) form. Its first question is a gate: if the organization is not exempt from federal income tax under Internal Revenue Code (IRC) §501, the form says to stop, states that the organization is not exempt for BPOL tax, and tells it to file the BCI instead.
The form has four parts:
- Part I, for all non-profit organizations: IRC §501 exemption (line 1) and gross receipts from sources other than gifts, contributions and membership dues (line 2).
- Part II, for organizations described in IRC 501(c)(3) only: deductibility of contributions under IRC §170 (line 3), unrelated business taxable income (UBTI) under IRC §511 (lines 4 and 5).
- Part III, for churches only: the names of trustees (line 6).
- Part IV: a checklist of documents to attach, lines 7 to 11.
It is not a property tax form. The Commissioner of the Revenue lists real estate and mobile home tax forms separately on its forms page.
Who needs to file Business Classification Information Supplement for Non-Profit Organizations – Newport News, VA?
Non-profit organizations with a business location in Newport News complete this supplement. Part I applies to all of them. The form says to complete a separate form for each business location in Newport News.
- All non-profit organizations: answer lines 1 and 2 in Part I. If the answer to line 1 is No, stop: the form says the organization is not exempt for BPOL tax and should file the BCI.
- Organizations described in IRC 501(c)(3) only: also complete Part II. The form limits educational institutions to schools, colleges and other similar institutions of learning.
- Churches only: also complete Part III by naming the trustee(s).
The form is signed by an authorized agent of the organization, who prints a name and title. Organizations that are not exempt under IRC §501 do not use this supplement.
When to file Business Classification Information Supplement for Non-Profit Organizations – Newport News, VA
The form prints no due date. It supplements the Business Classification Information (BCI) form, so it is completed when the organization reports its business classification to the Commissioner of the Revenue. Prepare one form for each business location in Newport News.
After filing, the form asks you to notify the office immediately if any of the information changes. For timing questions, call Business Taxes and Licensing at 757-926-8644, the number printed on the form.
Documents you need
- A copy of the IRS letter of determination that states the taxable status of the organization, requested on line 1 when the organization is exempt under IRC §501.
- Line 7: a copy of the application for exemption submitted to the IRS (Form 1023, 1024 or a letter to the District Director).
- Line 8: a copy of the bylaws or other governing documents that explain the purpose(s) of the organization.
- Line 9: a copy of the most recent IRS Form 990 or 990EZ filed by the organization.
- Line 10: a copy of the most recent IRS Form 990T filed by the organization.
- Line 11: a copy of any IRS written rulings or determinations regarding unrelated business income.
- Additional pages, if the space on the form is not sufficient for your answers.
How to fill out Business Classification Information Supplement for Non-Profit Organizations – Newport News, VA
Enter the organization name
Write the Organization Name at the top. Complete a separate form for each business location in Newport News, and attach additional pages if space is not sufficient.
Answer line 1 on federal exemption
Check Yes or No for exemption from federal income tax under IRC §501. If Yes, provide a copy of the IRS letter of determination. If No, stop: the organization is not exempt for BPOL tax and files the BCI.
Answer line 2 on gross receipts
Check Yes or No for gross receipts from sources other than gifts, contributions and membership dues. If Yes, explain on the lines provided.
Answer line 3 if you are a 501(c)(3)
Only organizations described in IRC 501(c)(3) complete Part II. On line 3 check Yes or No for whether contributions are deductible by the contributor under IRC §170.
Describe unrelated business income on line 4
Check Yes or No for activities that produce unrelated business taxable income (UBTI) under IRC §511. If Yes, describe the nature of the taxable income.
Explain inventory on line 5
If the UBTI comes from retail activity, state whether the inventory is acquired by purchase or by donation.
List trustees if you are a church
Churches only: on line 6 provide the name(s) of the trustee(s).
Mark the Part IV document checklist
For each of lines 7 to 11, mark Attached if you enclose a copy of the document or NA if it does not apply: the IRS exemption application, bylaws or governing documents, the most recent Form 990 or 990EZ, the most recent Form 990T, and IRS rulings on unrelated business income.
Print name, title, sign and date
The authorized agent prints a name and title, signs and dates the certification that the information is true and correct to the best of their knowledge and belief. Leave the Office Use Only block blank.
Review and download the completed PDF
Check that each part that applies to your organization is complete and that the attachments match Part IV. Download or print the completed PDF from FillingPDF and submit it as described under How to submit.
How to submit Business Classification Information Supplement for Non-Profit Organizations – Newport News, VA
The form does not print a delivery instruction, so confirm the channel with the Commissioner of the Revenue's Business Taxes and Licensing section at 757-926-8644 before you send it. The Commissioner's forms page lists these ways to reach the office:
- Downtown Office (City Hall): 2400 Washington Ave., Newport News, VA 23607. Hours are 8:30 AM - 4:30 PM.
- Denbigh Office: 12912 Jefferson Ave., Newport News, VA 23608.
- 24-hour dropbox: at City Hall (front of the building, left of the entry doors), at the Denbigh Satellite Office (side of the building) and at City Center, 700 Town Center Dr. (dropbox only).
- Fax: the form's footer lists (757) 247-2628.
Attach copies of the Part IV documents that apply, and the IRS letter of determination requested on line 1. Use a separate form for each business location. FillingPDF lets you fill out and download the PDF; submission follows the agency's channels above.
Common mistakes to avoid
- Continuing past line 1 when the organization is not exempt under IRC §501; the form says to stop and file the BCI instead.
- Using one form for several Newport News locations; the form asks for a separate form for each business location.
- Completing Part II when the organization is not described in IRC 501(c)(3); Part II is for 501(c)(3) organizations only.
- Filling Part III when the organization is not a church; Part III is for churches only.
- Leaving the Attached or NA column blank for lines 7 to 11 in Part IV.
- Answering Yes on line 2 or line 4 without the explanation or description of the taxable income that the form asks for.
- Leaving line 5 blank when UBTI comes from retail activity; the form asks whether the inventory is purchased or donated.
- Signing without printing the authorized agent's name and title.
- Expecting to save a partly completed copy; the form states it may be printed or filled in online and then printed, but cannot be saved.
Frequently asked questions
Is this a Newport News property tax form?
No. This supplement concerns the organization's federal exemption under IRC §501 and its status for BPOL tax. The Commissioner of the Revenue lists real estate tax exemption and mobile home tax forms separately on its forms page, so look there for Newport News property tax forms.
What is the BCI Supplement for Non-Profit Organizations?
It is a City of Newport News form from the Commissioner of the Revenue in which a non-profit reports its IRC §501 exemption, non-gift receipts, unrelated business income and supporting documents. It supplements the Business Classification Information (BCI) form.
What if my organization is not exempt under IRC §501?
Stop at line 1. The form states that an organization that is not exempt under IRC §501 is not exempt for BPOL tax and should file the BCI instead of continuing with this supplement.
Do I need a separate form for each location?
Yes. The form asks you to complete a separate form for each business location in Newport News and to attach additional pages if space is not sufficient.
Which documents do I attach to this supplement?
Part IV lists copies of the IRS exemption application (Form 1023, 1024 or letter), bylaws or governing documents, the latest Form 990 or 990EZ, the latest Form 990T and any IRS rulings on unrelated business income. Mark each as Attached or NA. Line 1 also asks for the IRS letter of determination.
Who signs the Business Classification Information supplement?
An authorized agent of the organization prints a name and title, signs and dates it, certifying the information is true and correct to the best of their knowledge and belief. The form asks you to notify the office immediately of any changes.
Can I fill out this form online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the City of Newport News and does not file the form; you deliver it through the Commissioner of the Revenue's channels.
Who do I call with questions about this form?
The form says to call 757-926-8644 for assistance. The Commissioner of the Revenue's page lists that number for Business Taxes and Licensing and for Compliance.
Ready to fill out Business Classification Information Supplement for Non-Profit Organizations – Newport News, VA?
Fill out Business Classification Information Supplement for Non-Profit Organizations – Newport News, VA now