How Do I Write a Letter of Exemption? (with pictures)
LETTER OF EXEMPTION MAIL REQUEST
If the superintendent determines that the mortgage banker honestly made the attestation required under division (A)(3) of this section and otherwise qualifies for exemption, the superintendent shall issue a letter of exemption. Additional certified copies of a letter of exemption shall be provided upon request and the payment of seventy-five dollars per copy. If the superintendent determines that the mortgage banker does not qualify for exemption, the superintendent shall issue a notice of denial, and the mortgage banker may request a hearing in accordance with Chapter 119. of the Revised Code.
Letter of Exemption for Federal Credit Unions (NCUA)
RequirementsTo qualify for the new Florida sales tax exemption, your organization must obtain from the IRS a determination letter of exemption from federal income tax under section 501(c)(3), IRC. Please contact the IRS, not the Florida Department of Revenue, to obtain a determination of section 501(c)(3) status. A copy of the IRS determination letter must accompany a completed Application for Consumer's Certificate of Exemption (Form DR-5) submitted to the Florida Department of Revenue.
Within the body of a letter of exemption, the writer should state what the legal obligation is to which he or she is claiming an exemption. For example, if the legal obligation is to pay sales tax, then the author of the letter should acknowledge that this obligation is the subject of the letter and, therefore, the exemption. After stating what the legal obligation is, the writer should explain why he or she is entitled to an exemption from the obligation. If possible, the author should include a reference to a legal source which entitles him or her to the exemption. A letter of exemption expires annually on the thirty-first day of December and may be renewed on or before that date by submitting an application that meets the requirements of division (A) of this section and a nonrefundable renewal fee of three hundred fifty dollars for each location of an office to be maintained by the mortgage banker.