Section: 9-102

EXEMPT ORGANIZATIONS

Most recent version of the final adopted rule codified in the D.C. Municipal Regulations (DCMR)


Effective Date : 4/26/2019 12:00:00 AM

Authority : D.C. Official Code § 47-1802.02 (2015 Repl.), Section 201(a) of the 2005 District of Columbia Omnibus Authorization Act, approved October 16, 2006 (120 Stat. 2019; P.L. 109-356, D.C. Official Code § 1-204.24d (2016 Repl.)), and the Office of the Chief Financial Officer Financial Management and Control Order No. 00-5, effective June 7, 2000.

Source : Commissioner's Order 56-1431, effective July 24, 1956, codified at 16 DCRR §§ 302.1 and 302.2; as amended by the Third Amendment to the Revenue Act of 1975 Act, effective April 9, 1976 (D.C. Law 1-61; 22 DCR 4283 (February 17, 1976)); as amended by Final Rulemaking published at 30 DCR 1922 (April 29, 1983); as amended by Final Rulemaking published at 30 DCR 3263 (July 1, 1983); as amended by Final Rulemaking published at 32 DCR 1354 (March 8, 1985); as amended by Final Rulemaking published at 65 DCR 8411 (August 10, 2018); as amended by Final Rulemaking published at 66 DCR 5396 (April 26, 2019).

Editor's Note :

Rulemaking notices were published in the D.C. Register(DCR) and Adopted Rules were codified into the D.C. Municipal Regulations (DCMR)

  Notice ID Register Category Heading Notice/
Adopted Section
Register Issue/
Effective Date
R0037009 Adopted Rule EXEMPT ORGANIZATIONS View Text Effective:
4/26/2019

N0082627 Final Rulemaking Tax and Revenue, Office of - Notice of Final Rulemaking - Franchise Tax Exemption by Religious Organizations View Text 4/26/2019
Vol 66/17
N0080090 Proposed Rulemaking Tax and Revenue, Office of - Notice of Proposed Rulemaking - Franchise Tax Exemption by Religious Organizations View Text 3/8/2019
Vol 66/10
R0035558 Adopted Rule EXEMPT ORGANIZATIONS View Text Effective:
8/10/2018

N0071746 Final Rulemaking Tax and Revenue, Office of - Notice of Final Rulemaking - Income and Franchise Taxes: Exempt Organizations View Text 8/10/2018
Vol 65/32
N0068286 Proposed Rulemaking Tax and Revenue, Office of - Notice of Proposed Rulemaking - Franchise Tax Exemption Application Requirements View Text 4/13/2018
Vol 65/15
R0023192 Adopted Rule EXEMPT ORGANIZATIONS View Text Effective:
1/1/1900

Other rules using the same rule number