FUEL TAX CREDITS AND REFUNDS
This alert is to remind you that you may qualify for a partial
refund of gasoline or diesel fuel excise tax. If you purchased these products for use with
Sunday school or Christian school buses, IRS Publication 378 outlines the
qualifications and procedures needed to apply for a refund of excise taxes.
Please note the discussion of Nonprofit Educational Organizations
on page six of the publication. A "nonprofit educational organization includes a
school operated by a church or other organization described in section 501(c)(3) of the
Internal Revenue Code…" The school must meet two tests described in an earlier
paragraph.
Because most churches do not file an income tax return, you will
need to file your claim using Form 8849. The instructions on page nine of publication 378,
Ultimate Purchaser Not Subject to Income Tax, guide you through the filing requirements.
For the year ended December 31, 2000, the deadline for filing Form 8849 is March 31, 2001.
A link to the IRS web site is provided on our "Links"
page.
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