Delaware Code (Titles 8, 9, 25, 30)
9 Del. C. § 8153
Certification as tax exempt
Official textdelcode.delaware.gov
No church, religious society, charitable corporation or nonprofit organization shall be entitled to the exemption granted by § 8151 of this title unless it is certified as tax exempt by this State for purposes of corporate franchise taxes and income taxes, and by the United States government for purposes of income taxes; such certification must be filed with the appropriate tax assessment office of the county and other political subdivision of this State in which the project is situate.
Amendment history
55 Del. Laws, c. 178.
Source: view the official text
In this title (40 sections)
- 9-8108 · Railroad property
- 9-8109 · Off-street parking facilities; exemptions
- 9-8110 · Civic organizations owning parkland
- 9-8111 · Proration of yearly taxes when property in Kent County is…
- 9-8111A · Proration of yearly taxes when property in New Castle County…
- 9-8112 · Lodging tax
- 9-8113 · Fire protection fee
- 9-8131 · Definitions [For application of this section, see 81 Del.…
- 9-8132 · Qualifications and amount of exemption
- 9-8133 · Application for exemption
- 9-8134 · Contents of application
- 9-8135 · Allowance of exemption
- 9-8136 · Continuance of exemption
- 9-8137 · Tenants in common or joint tenants
- 9-8138 · Rules and regulations
- 9-8139 · Oaths
- 9-8140 · Appeals
- 9-8141 · Exemption from property taxes on real estate in Kent County
- 9-8151 · Property subject to exemption
- 9-8152 · Definitions
- 9-8153 · Certification as tax exempt
- 9-8154 · Conditions for charitable exemptions; penalty for false…
- 9-8155 · Assessed valuation; lien for taxes on termination of nonprofit…
- 9-8156 · Special assessments in lieu of taxes
- 9-8201 · Board of Assessment for Kent County [Repealed]
- 9-8202 · Vacancies [Repealed]
- 9-8203 · Salaries of members [Repealed]
- 9-8204 · Expenses of members [Repealed]
- 9-8205 · Disqualification for other offices [Repealed]
- 9-8206 · Oath of office [Repealed]
- 9-8207 · Removal from office; notice; hearing; appeal [Repealed]
- 9-8208 · Employees [Repealed]
- 9-8209 · Location of regular offices of boards; temporary offices…
- 9-8210 · Books from which to ascertain ownership and description of…
- 9-8301 · Annual assessment of all assessable property and persons
- 9-8302 · Revision and correction of assessments and valuations
- 9-8303 · Written statement listing property owners, value, type, etc
- 9-8304 · Powers in conducting hearings; refusal to answer; penalty
- 9-8305 · Subpoena power [Expires March 12, 2028, pursuant to 85 Del.…
- 9-8306 · Standard of assessment; frequency of reassessment