(11) Community Mental Health Center [ 1356(22d); 710:65-13-172]
Any community mental health center as dened in Section 3-302 of Title 43A of the Oklahoma Statutes. For
purposes of this Section, “communitymentalhealthcenter” means a facility offering:
(A) A comprehensive array of community-based mental health services, including, but not limited to, inpatient
treatment, outpatient treatment, partial hospitalization, emergency care, consultation and education, and
(B) Certain services at the option of the center, including, but not limited to, prescreening, rehabilitation services,
pre-care and after-care, training programs, and research and evaluation programs.
Supporting documentation required. To support the exemption claimed under this section Community mental
health centers must submit to the Commission, as part of its application, proof of recognition by the Oklahoma
Department of Mental Health and Substance Abuse Services that applicant qualies as a Community Mental Health
Center, along with a written description of the comprehensive array of community-based mental health and other
optional services the facility offers, as may be evidenced by copies of:
(A) Articles of incorporation;
(B) By-laws;
(C) Brochure; or
(D) Notarized letter from the President or Chairman of the organization.
(12) Community-based Health Center [1356(22c); 710:65-13-172]
Any community-based health center which provides primary care services at no cost to the recipients, and is
exempt from taxation pursuant to the provisions of Section the Internal Revenue Code, 26 U.S.C., Section 501(c)
(3). For purposes of this Section, “primary care services” means health services related to family medicine, internal
medicine, pediatrics, obstetrics, or gynecology that are furnished by physicians, and where appropriate, physician
assistants, nurse practitioners, or other licensed medical professionals;
Supporting documentation required. Community-based health centers must submit the documentation
described in (A) through (C) of this paragraph:
(A) A letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(3);
(B) A written description of the primary care services provided must be submitted, stating the activities of the
organization, and evidenced by copies of the following, as applicable:
(i) By-laws;
(ii) An audit or other nancial statement, showing the types and amounts of revenue received; and
(iii) intake documents or other forms used to obtain information from clients and which specically reect
that the primary care services were being provided at no cost to the recipients.
(C) For the purposes of this paragraph, “atnocosttotherecipient” means at no cost to either the recipient
or any unit of government, or any insurance company, or any other person or entity. Centers
which provide
primary care services on a “sliding scale” fee schedule do not qualify for the exemption.
(13) Community-based Autonomous Member [1356(57); 710:65-13-346]
Qualicationsforexemption. Sales of tangible personal property or services are exempt from sales tax when
made to an organization, exempt from income taxation pursuant to Section 501(c)(3) of the Internal Revenue Code,
which is a part of a network of community-based, autonomous member organizations provided that the organization
meets the following criteria;
(1) Serves people with workplace disadvantages and disabilities by providing job training and employment
services, as well as job placement opportunities and post-employment support,
(2) Has locations in the United States and at least twenty other countries,
(3) Collects donated clothing and household goods to sell in retail stores and provides contract labor services to
business and government, and
(4) Provides documentation to the Oklahoma Tax Commission that over seventy-ve percent (75%) of its
revenues are channeled into employment, job training and placement programs and other critical community
services.
Supporting documentation required. To claim exemption under this Section, the following information must be
submitted to the Commission along with the application:
(1) Letter from the Internal Revenue Service (IRS) recognizing the organization as exempt from federal income
taxation pursuant to 26 U.S.C. § 501(c)(3);
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Requirements and Documentation to Qualify