[Code of Federal Regulations]
[Title 26, Volume 16]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR49.4253-3]

[Page 247]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 49_FACILITIES AND SERVICES EXCISE TAXES--Table of Contents
 
                        Subpart C_Communications
 
Sec. 49.4253-3  Exemption for certain organizations.

    (a) The American National Red Cross. The taxes imposed by section 
4251 do not apply to amounts paid for services furnished to the American 
National Red Cross.
    (b) International organizations. The taxes imposed by section 4251 
do not apply to amounts paid for services furnished to an international 
organization. See section 7701(a) (18) for the definition of 
``international organization''. An international organization is 
designated as such by the President of the United States through an 
Executive order or orders. When an organization has been designated by 
the President as entitled to enjoy the privileges, exemptions, and 
immunities conferred by the International Organizations Immunities Act, 
or part thereof, including exemption from tax, the exemption applies to 
the taxes imposed by section 4251 on amounts paid for services unless 
the President otherwise provides. The exemptions is subject to 
withdrawal or revocation by the President. In case of withdrawal or 
revocation, unless otherwise provided by the President, the exemption is 
inapplicable to payments made on or after the date of issuance of the 
order of withdrawal or the date of revocation.
    (c) Exemption certificate. (1) No exemption certificate is required 
under this section where the payment for the services furnished is made 
by the American National Red Cross direct to the person furnishing the 
services. In all other cases the right to exemption under section 
4253(c) shall be evidenced by properly executed exemption certificates 
in substantially the following form:

                        Exemption of Certificate

                                      (Date) -------------------- 19----
    I certify that ----------------------
                                                       (Name of service)
have been furnished by__________________________________________________
                                    (Telephone, telegraph company, etc.)

to -------------------- (International Organization, etc.); that the 
charges of $------ will be paid from -------------------- (International 
Organization, etc.) funds; and that the charges are exempt from tax 
under section 4253(c) of the Internal Revenue Code.
________________________________________________________________________
                                      (Signature of officer or employee)
________________________________________________________________________
                                                               (Address)
________________________________________________________________________
                                                                 (Title)
    Note: Penalty for fraudulent use, $10,000 or imprisonment or both.