Church Enrolling in Amazon's Tax-Exempt Program

[Lion]

Our church bookkeeper is trying to enroll us in ATEP Amazon's tax-exempt program. (She's buying a couple of expensive locked mailboxes where the sales tax would be a substantial amount for a tiny church like ours. Checks are being stolen out of our current rural mailbox on the road.) She sent Amazon our Cert-119 and the letter from our Diocese stating we are part of a 501c3. But Amazon "require IRS Letter, to activate our exemption status."

I don't work with any churches or nonprofits.

Has anyone succeeded in enrolling a church in ATEP and can offer any advice to us?

[Uncle Sam]

Normally, any religious entity that is officially recognized with a religious order should automatically be accepted as tax exempt for sales tax purposes. Provided no UBTI is involved.
That's why religious institutions with no UBTI are not required to file a 990 form. I suppose that the Cert-119 is a state sales tax exemption certificate acknowledging the sales tax exemption.
Is there a state required filing to the Attorney General's Charities Bureau even though no Federal 990?

[ATSMAN]

https://portal.ct.gov/DRS/Sales-Tax/Tax-Exemption-Programs-for-Nonprofit-Organizations#49977

https://portal.ct.gov/DRS/Sales-Tax/Exemption-Certificates

This should point you in the right direction.

[Lion]

Sorry, I meant to specify a CT Cert-119, yes a state form to give to vendors. No UBTI. No CT required filing to the Attorney General's charities bureau. No state filing except for those required to file a Federal 990. Our church is a parish of the Episcopal Church in CT. Emmanuel was founded about 1845 and remains in good financial standing with our financial reports to our Diocese.

Amazon must have other churches in its ATEP. How did they get Amazon to "review your account for eligibility in Amazon's Tax Exemption Program."?

[Lion]

Unfortunately, Amazon insists upon The IRS Letter!

[Uncle Sam]

Is there a purchasing agent through the church organization that purchases items to accommodate this situation?
For example - not the same - but to illustrate - in Rotary International - there are authorized vendors that have a license to sell Rotary related gift items with Rotary logo imprints etc on them, where catalogs are available to purchase from. Would the church have a similar type organization(s)?

[Rapid Robert]

Why are "a couple of expensive locked mailboxes" needed instead of just one? It seems the whole issue could be avoided by just getting people to send money either online or in person. Do these checks have a payment deadline that requires them to be mailed? I'm also interested whether the church reports to the members the amount of stolen checks as charitable contribution amounts (assuming that is what they were, given there is no UBTI). If so, how does the church determine the exact amounts to attribute to each writer of a stolen check?

[Lion]

I'm just a parishioner that the bookkeeper contacted because she knows I prepare taxes. I told her to contact the finance person at the Diocese for help. But I see people talking about clergy taxes here, so thought maybe one of you is a church treasurer or bookkeeper who's purchased from Amazon and knows how to provide The IRS Letter to get in their ATEP.

Stolen checks were incoming pledges and donations that were altered and cashed for a lot more than their original amounts by someone who's not Emmanuel. I know the local police are involved. Plus outgoing checks that also were stolen; don't know if they were altered and cashed or just lost.

The police recommended two mail boxes, because the one on the road for our rural delivery is not convenient for anyone not in a mail truck to use. It was suggested to have a second box by the parish hall door from the parking lot.

Most of our parishioners are older than I am, and I'm 75. I'm the only one who can get on Zoom consistently, so I'm sure there are lots, maybe most, who would never bank online. The church has encouraged Venmo, online banking, etc. Still, checks in the mail have been the most common since March 2020; prior to that it was checks in the collection plate. I'm just happy to know that parishioners continue to give even while they don't go to public places indoors, such as our church while CT remains in the red zone for Covid cases.

If you can help my church prove to Amazon that we're a tax-exempt organization &/or tell us how to get The IRS Letter stating our tax-exempt status, please help.

[ATSMAN]

If all you need is the determination letter from IRS to submit to Amazon try this route:

To obtain a determination letter applying to a specific set of facts, or to send copies of amended documents write or fax to:

Internal Revenue Service
Exempt Organizations Determinations
Room 6403
P.O. Box 2508
Cincinnati, OH 45201
Fax: (855) 204-6184

I am assuming Amazon just does not trust self certification and they are too lazy to check it themselves.

[Lion]

But this 1845 church never had an IRS determination letter, because it's a church. Will the IRS actually help?!

Have any of your churches purchased from Amazon without paying sales tax? If so, how?

[ATSMAN]

But this 1845 church never had an IRS determination letter, because it's a church. Will the IRS actually help?!

Have any of your churches purchased from Amazon without paying sales tax? If so, how?

I had only one Church client but they applied and got a tax exempt #. I don't recall them buying anything at Amazon, but they were buying building supplies etc from Home Depot and just submitted their non profit exemption certificate. I do recall them buying online a Laser printer once and again all they had to do was submit their exemption certificate.

So if your Church has never obtained from IRS a determination letter, they may have to apply now to get it.

Is there a state issued exemption certificate, that can be submitted?

[Uncle Sam]

"Is there a state issued exemption certificate, that can be submitted?"
That was already answered in the first post!!!!!!!!!!!!!

[Lion]

Thank you everyone. I passed your suggestions along to the church's bookkeeper/administrator.