Highway Use Fee - Registration is now open for certain carriers to register for the new Connecticut Highway Use Fee - Click here for more information.


IMPORTANT INFORMATION - the following tax types are now available in myconneCT: Individual Income Tax, Attorney Occupational Tax, Unified Gift and Estate Tax, Controlling Interest Transfer Tax, and Alcoholic Beverage Tax. - Click here for the latest information.

Ruling 89-57, Exemption - Charitable

Conn. Gen. Stat. §12-214 exempts from corporation business tax any company "exempt by the federal corporation net income tax law." The accompanying regulation provides that only a company "which has been determined by the Internal Revenue Service, in a determination referring to the company, to be a company which is exempt from federal incomes taxes" shall be covered by the statutory exemption. Conn. Agencies Regs. §12-214-2(b)(2)(D).

Because your church has not been determined by the Internal Revenue Service, in a determination referring to your church, to be an organization exempt from federal income taxes, it is not exempt from corporation business tax. While your church may choose whether or not to file a Form 1023, this Department cannot choose whether or not to enforce and apply its regulations, which have the force and effect of law.

LEGAL DIVISION

August 18, 1989