applies to the amount paid for services or facilities which are for the exclusive use of the school.

(2) Exemption certificate for payments made by a nonprofit educational organization.-(i) A nonprofit educational organization shall establish its right to exemption by properly executing and furnishing to the person providing the service or facility an exemption certificate. No additional exemption certificates are required where payment for services or facilities furnished is made by such organization from its funds direct to such person.

(ii) For form of certificates for exemption from communications taxes for use by a nonprofit educational organization other than a school operated as an activity of a church, parish, or other religious body, see paragraph (h) (3) of this section.

(iii) For form of certificates for exemption from communications taxes for use by a school operated as an activity of a church, parish, or other religious body, see paragraph (h) (4) of this section.

(3) Exemption certificate for payments made by a person other than a nonprofit educational organization.-(i) In all cases where payment is made for communication services or facilities furnished to a nonprofit educational organization by a person other than such nonprofit educational organization but for which he is reimbursed by such organization, the right to exemption shall be evidenced by properly executed exemption certificates. An agent of a telegraph, telephone, radio, or cable company should not accept an exemption certificate unless satisfied, on the basis of proper credentials or otherwise, that the person who signed it is the person whom he represents himself to be and that the exemption claimed is allowable under the law. A separate exemption certificate will be required for each message paid for as a separate item, but where periodic payments are made, a blanket certificate (for a period not to exceed one month) may be accepted as evidence of the right to exemption.

(ii) For form of certificates for exemption from communications taxes for use on behalf of a nonprofit educational organization other than a school operated as an activity of a church, parish, or other religious body, see paragraph (h) (3) of this section.

(iii) For form of certificates for exemption from communications taxes for use on behalf of a school operated as an activity of a church, parish, or other religious body, see paragraph (h) (4) of this section.

(f) Exemption from tax on the transportation of persons—(1) In general.-Under the provisions of section 4294 (a), the tax imposed by section 4261 shall not apply to amounts paid after December 31, 1958, by a nonprofit educational organization, as defined in paragraph (b) of this section, for the transportation of persons or for seating or sleeping accommodations furnished to such organizations. Amounts paid for transportation or facilities by an officer, employee, or student of such nonprofit educational organization who is traveling on a mileage or other allowance basis are exempt from tax where reimbursement is made to such officer, employee, or student by such nonprofit educational organization. In the case of a school operated as an activity of an organization described in section 501(c)(3) which is exempt from income tax, the exemption from the tax on the trans

portation of persons only applies to amounts paid for such transportation of persons rendered for the exclusive benefit of such school.

(2) Evidence of right to exemption.-(i) The right to exemption from the tax on the transportation of persons shall be established by the use of exemption certificates. A separate certificate must be furnished with respect to each amount paid for transportation or for seating or sleeping accommodations furnished in connection therewith. Where a nonprofit educational organization, as defined in paragraph (b) of this section, purchases transportation or facilities for a group of persons, as in the case of a college football team using transportation facilities to travel to the site of a game away from home, one certificate covering the total amount paid may be accepted by the carrier. Where such organization makes periodic payments for transportation or facilities furnished officers, employees, or students of such organization, one certificate covering the total amount paid at any one time may be accepted by the carrier. One exemption certificate covering a number of separate payments may not be accepted by the carrier. Each person claiming exemption from the tax must identify himself by presenting credentials in the form of papers, documents, or other evidence which will reasonably assure the agent of the carrier collecting a payment that he is the person covered by the exemption certificate furnished on behalf of the nonprofit educational organization. The exemption certificate must be submitted to the carrier at the time the payment for transportation or facilities is made.

(ii) For form of certificates for exemption from taxes on the transportation of persons for use by a nonprofit educational organization other than a school operated as an activity of a church, parish, or other religious body, see paragraph (h) (5) of this section.

(iii) For form of certificates for exemption from taxes on the transportation of persons for use by a school operated as an activity of a church, parish, or other religious body, see paragraph (h) (6) of

this section.

(g) Retention of exemption certificates.-The exemption certificates required under paragraphs (c), (e), and (f) of this section shall be retained by the retailer, carrier, or communications facility, together with the record of the goods sold, the services rendered, or the facilities furnished, and made available for inspection by internal revenue officers for a period of at least three years from the date the tax would have become due, if payable.

(h) Forms of exemption certificates.-The following forms of exemption certificates will be acceptable for the purposes of this section and must be adhered to in substance:

(1) Form of certificate for exemption from retailers excise taxes for use by a nonprofit educational organization other than a school operated as an activity of a church, parish, or other religious body:

EXEMPTION CERTIFICATE

(For use by a nonprofit educational organization purchasing articles subject to retailers excise tax for its exclusive use)

authorized to execute this certificate; and that the articles specified in the accompanying order or on the reverse side hereof are purchased by such organization exclusively for use in its educational activities.

It is understood that this exemption certificate is for use only by a nonprofit educational organization in the tax-free purchase for its exclusive use of articles subject to the retailers excise tax; or by an organization exempt from income tax described in section 501 (c) (3) of the Code in the tax-free purchase of any such article for the exclusive use of its school which qualifies for the exemption; and it is agreed that if any article purchased tax free under this exemption certificate is used otherwise, such fact will be reported to the retailer from whom the taxfree purchase was made.

The organization claiming exemption under this certificate has received a determination letter (or a ruling) from the Internal Revenue Service holding the organization to be exempt from income tax as an organization described in section 501 (c) (3) of the Internal Revenue Code (or has received a determination letter (or ruling) under the corresponding provisions of prior revenue laws). The date of such determination letter (or ruling) is

and such determination letter (or ruling) has not been withdrawn or revoked. The exempt organization, or the school operated as an activity of the exempt organization, normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on.

The undersigned understands that the fraudulent use of this certificate for the purpose of securing this exemption will subject him and all guilty parties to a fine of not more than $10,000, or to imprisonment for not more than five years, or both, together with costs of prosecution.

(SIGNATURE OF AUTHORIZED INDIVIDUAL)

(ADDRESS)

(2) Form of certificate for exemption from retailers excise taxes for use by a school operated as an activity of a church, parish, or other religious body:

EXEMPTION CERTIFICATE

(For use by or for a school operated as an activity of a church, parish, or other religious body in purchasing articles subject to retailers excise tax for the exclusive use of the school)

to execute this certificate; and that the articles specified in the accompanying order on the reverse side hereof are purchased by such institution exclusively for use in its educational activities.

It is understood that this exemption certificate is for use only by a school operated as an activity of a church, parish, or other religious body in the taxfree purchase for its exclusive use of articles subject to the retailers excise tax; or by a church, parish, or other religious body in the tax-free purchase of any such article for the exclusive use of its school which qualifies for the exemption; and it is agreed that if any article purchased tax free under this exemption certificate is used otherwise, such fact will be reported to the retailer from whom the tax-free purchase was made.

The school operated as an activity of the church, parish, or other religious body normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on.

The undersigned understands that the fraudulent use of this certificate for the purpose of securing this exemption will subject him and all guilty parties to a fine of not more than $10,000, or to imprisonment for not more than five years, or both, together with costs of prosecution.

(SIGNATURE OF AUTHORIZED INDIVIDUAL)

(ADDRESS)

(3) Form of certificate for exemption from communications taxes for use by or on behalf of a nonprofit educational organization other than a school operated as an activity of a church, parish, or other religious body:

EXEMPTION CERTIFICATE

(For use by or on behalf of a nonprofit educational organization exempt from communications tax)

this certificate; and that the communication services or facilities furnished or to be furnished to the organization by

(TELEPHONE, TELEGRAPH COMPANY, ETC.) will be paid for from funds of the organization and are for the exclusive use of the organization in the educational activities which qualify it for exemption from tax under section 4294 of the Internal Revenue Code.

The organization claiming exemption under this certificate has received a determination letter (or a ruling) from the Internal Revenue Service holding the organization to be exempt from income tax as an organization described in section 501(c)(3) of the Internal Revenue Code (or has received such determination letter (or ruling) under the corresponding provisions of prior revenue laws). The date of such determination letter (or ruling) is

withdrawn or revoked.

and such determination letter (or ruling) has not been

The exempt organization normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on.

The undersigned understands that the fraudulent use of this certificate for the purpose of securing this exemption will subject him and all guilty parties to a fine of not more than $10,000, or to imprisonment for not more than five years, or both, together with costs of prosecution.

(SIGNATURE OF AUTHORIZED INDIVIDUAL)

(ADDRESS)

(4) Form of certificate for exemption from communications taxes for use by or on behalf of a school operated as an activity of a church, parish, or other religious body:

EXEMPTION CERTIFICATE

(For use by or on behalf of a school operated as an activity of a church, parish, or other religious body for exemption from communications tax)

certificate; and that the communication services or facilities furnished or to be furnished to the institution by..

(TELEPHONE, TELEGRAPH COMPANY, ETC.) will be paid for from the funds of the institution and are for the exclusive use of the school.

The school operated as an activity of the church, parish, or other religious body normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on.

The undersigned understands that the fraudulent use of this certificate for the purpose of securing this exemption will subject him and all guilty parties to a fine of not more than $10,000, or to imprisonment for not more than five years, or both, together with costs of prosecution.

(SIGNATURE OF AUTHORIZED INDIVIDUAL)

(ADDRESS)

(5) Form of certificate for exemption from taxes on the transportation of persons for use by or on behalf of a nonprofit educational organization other than a school operated as an activity of a church, parish, or other religious body:

EXEMPTION CERTIFICATE

(For use by or on behalf of a nonprofit educational organization exempt from the tax on the transportation of persons)

he is authorized to execute this certificate; and that the transportation furnished or to be furnished to the organization by----

(NAME OF CARRIER)

will be paid for from funds of the organization and is for the exclusive use of the organization in the educational activities which qualify it for exemption from tax under section 4294 of the Internal Revenue Code.

The organization claiming exemption under this certificate has received a determination letter (or a ruling) from the Internal Revenue Service holding the organization to be exempt from income tax as an organization described in section 501(c)(3) of the Internal Revenue Code (or has received such determination letter (or ruling) under the corresponding provisions of prior revenue laws). The date of such determination letter (or ruling) is_-_-. and such determination letter (or ruling) has not been withdrawn or revoked.