Organizations must send a letter requesting the exemption, and include a copy of the following:
- The articles of incorporation, if incorporated.
- The organization's constitution, if unincorporated.
- The by-laws.
- A brief narrative that explains purposes, functions, and activities of the organization.
- The IRS letter, respecting federal tax-exempt status, if the organization has one.
- Brochures or other printed material explaining the purposes, functions, and activities of the organization.
- The most recent financial statement. If the organization is a religious organization they do not need to submit a financial statement with the initial request.
- Any other information that describes the purposes, functions, and activities of the organization.
Send the information to:
Local Government Services Bureau MC 3-520
Illinois Department of Revenue
101 West Jefferson Street
Springfield, IL 62702
See Illinois Administrative Code, Section 130.2007, for more information.
