Beginning on January 1, 2019, the District of Columbia Office of Tax and Revenue (OTR) is requiring nonprofit organizations to recertify exempt status from DC franchise, sales/use, and property taxes every five years. Existing tax exemptions granted under DC law will expire, and the exempt entity will be reclassified as fully taxable unless it submits a renewal application. OTR is requiring that the renewal application contain either an IRS Determination Letter that is less than five years old or an Affirmation Letter received from the IRS within the last five years stating that the entity is still recognized as federally tax-exempt. New exemptions granted by OTR will be valid for a period of five years. OTR has provided a User Guide describing the steps for filing an exemption application on its website. OTR will give organizations at least 30 days’ notice of expiration of their exemptions. However, as 30 days may not be sufficient to obtain an Affirmation Letter from the IRS, organizations affected by this change may want to consider requesting an Affirmation Letter now.