The Office of Tax and Revenue (OTR) has issued guidance for nonprofit organizations seeking exemption from District of Columbia franchise, personal property and sales and use taxes.  The notice advises that a tax exemption cannot take effect prior to the time that an application for exemption is filed with OTR.  The notice further advises that OTR will accept an application for exemption before a determination letter is issued by the IRS to the applicant. 

Notice 2007-02*