DISTRICT OF COLUMBIA 14.5% HOUSING ACCOMMODATIONS TAX INFORMATION FOR:
SUMMER CONFERENCE & INTERN GROUPS AND SUMMER GUESTS, STUDENTS & INTERNS
All Universities in the District of Columbia are required to collect
14.5% tax on the Summer use of their residence hall facilities by individuals
or groups not enrolled in, or participating in, the university's activities.
TAX EXEMPTION FOR GROUPS
To qualify for tax exempt status, your organization has to
fulfill the following three requirements:
a) The organization must be a non-profit organization, or a
instrumentality of the United
States which include congressional
offices.
b) The organization must be physically headquartered or
physically have a chapter located within the District of Columbia.
c) The organization must be tax exempt in the District of Columbia.
d) The organization must be paying for all of the lodging
charges for the conference or intern group.
If the organization fulfills these requirements, evidence of
the exemption will be necessary with your signed Summer Housing Agreement and
your initial deposit payment. Evidence for the first three exemptions is the
numbered "Certificate of Exemption" issued by the Department of
Finance and Revenue of the District
of Columbia to the sponsoring organization and proof
that the cost of lodging is solely borne by the sponsoring organization.
Evidence for the fourth exemption would be a letter from that office or agency
making it clear that the cost of the lodging is solely borne by that office.
TAX EXEMPTION FOR INDIVIDUAL STUDENTS & INTERNS
Individual students enrolled at other Washington, DC
colleges or universities may fax proof of enrollment on official school
letterhead after they have submitted their Summer Housing request, and have
made their initial deposit for Summer Housing on-line.
Documentation must include the name and social security
number of the individual student, and it can be faxed to GW Housing Programs -
Summer & Conference Housing at 202.994.6730.
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