Free Standard Interrogatories To Be Served on Taxpayers for Exemption Cases - New Jersey

Standard Interrogatories to be Served on Taxpayer for Exemption Case
Answer as of October 1st of the pretax year

1. State the name and address of the taxpayer claiming exemption from taxation (hereinafter referred to as the "taxpayer"). 2. Set forth the state in which the taxpayer was incorporated or organized, the date of incorporation or organization, and the statute or law under which taxpayer was incorporated or organized. If the taxpayer is a foreign corporation or association, set forth the date of registration in the Office of the New Jersey Secretary of State. 3. Attach a copy of the taxpayer's Certificate of Incorporation, Articles of Association and/or Corporate Charter and By-Laws. Include all amendments. 4. State in detail the basis for the taxpayer's assertion that the subject property is entitled to tax exemption. This statement should include, but not be limited to, a specification as to the statute at issue, the particular section of the statute on which the taxpayer is relying, and the facts which lead the taxpayer to believe it is entitled to exemption under such statute. 5. Provide copies of the taxpayer's financial statements for the year of appeal and the preceding two years. 6. Describe in detail all fundraising activities performed by or on behalf of the taxpayer during the tax year at issue and the preceding two (2) years. Include a description of each type of fundraising activity, the income generated by the activity, and the manner in which the income was distributed and used. 7. State whether the taxpayer is exempt from federal income tax under IRC §501(c)(3). If so, provide copies of all documentation sent to or received from any government entity concerning this exempt status. 8. State whether any officer or other person or entity receives any compensation, allowance or pecuniary profit from the taxpayer. If so, explain the reason or basis for payment of such compensation, allowance or profit, state the name and title of each such officer, person or entity, and, as to each, set forth the amount of compensation, allowance, and profit. 9. Set forth the names and addresses of taxpayer's board of directors and corporate officers. 10. For the tax year under appeal and each of the preceding two years, state the manner in which the surplus income generated by the subject property was distributed, the name and address of each person or entity to which a distribution was made, and the amount of each distribution. 11. State date the taxpayer acquired the subject property. 12. State name in which title to the subject property is vested. 13. Describe the subject property, including land area, and whether land is improved or vacant. If the land is vacant, specify land use, if any. If the land is improved with buildings, structures or other facilities, describe in detail each such building, structure or facility, including square foot area, number of floors, and use.

Revised 09/2008, CN 10968-English (Interrogatories Served on Taxpayer ­ Exemption)

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Standard Interrogatories to be Served on Taxpayers for Exemption Cases

14. Describe in detail each use to which the subject property was put for the tax year under appeal and each of the preceding two years, whether or not such use is the basis for the taxpayer's claim of exemption. Include in such description the following: (a) a detailed list of the services provided or performed at the property; (b) whether any business was conducted on or at the property, and, if so, describe such business; (c) the area or portion of the property in or at which such use took place. 15. State whether any part of the land or building for which taxpayer seeks exemption was rented, leased or used or occupied by any person, corporation or entity other than the taxpayer. If so, set forth as to each tenant, occupant or user: (a) name and address, (b) the portion of the property leased, occupied or used, (c) the annual income derived from such tenancy, occupancy or use, and (d) the use by such tenant, occupant or user.

Provide a copy of all written leases and other agreements relating to occupancy or use, and describe in detail any agreement not in writing. CERTIFICATION I hereby certify that the foregoing statements are true and that all documents and reports annexed hereto are exact copies of the entire original document or report. I am aware that if any of the foregoing statements made by me are willfully false, I am subject to punishment.

Dated:

By:
Signature

Revised 09/2008, CN 10968-English (Interrogatories Served on Taxpayer ­ Exemption)

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