Not-for-profit organizations in the District of Columbia (DC) are required to submit Form FR-164 to the Office of Tax and Revenue (OTR) to request tax-exempt status in DC. Previously, this was a one-time filing requirement, but due to changes in 2019, DC not-for-profit organizations must renew their DC tax-exempt status every five years.
The OTR will send two notices, one 180 days before the expiration of an organization’s exemption certificate and another 30 days before expiration. Not-for-profit organizations that renewed their exemptions in 2019 should keep an eye out for these notices in 2024, so that they can renew their DC exemption in a timely manner.
We have been advised by the OTR that the two notices will be sent to organizations via US mail. If your organization has moved after originally filing or renewing its DC exemption, please make sure your organization’s address is up-to-date in the OTR database.
Both initial applications and renewal submissions must be completed online at MyTax.DC.gov. Please note, the renewal process no longer requires a copy of the IRS Determination or Affirmation letter.
For more information, please contact Senior Tax Manager Joseph Barreca via our online contact form.
Councilor, Buchanan & Mitchell (CBM) is a professional services firm delivering tax, accounting and business advisory expertise throughout the Mid-Atlantic region from offices in Bethesda, MD and Washington, DC.
