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<br />(4) The organization has filed the information required by Section 21-11.5 on or before <br />November 1 of the year preceding the tax year for which the property tax exemption is <br />sought. <br /> <br />Sec. 21-11.5 Application requirements for consideration of property tax exemption by <br />designation of the City Council. <br /> <br />Any. application submitted to the Commissioner of the Revenue shall include the following <br />information: <br /> <br />(1) Copies of the current articles of incorporation, charter and by-laws and other documents <br />establishing the organization and describing its purpose, and a statement showing the <br />current officers and the agent or agents of the organization. If the organization is <br />operating under a fictitious name certificates; <br /> <br />(2) A statement listing all of the property owned by the organization and all the property <br />owned by the organization for which exemption is sought. Such list or lists should <br />include (a) the addresses of the real property, (b) the real property tax map descriptions, <br />( c) the size of the properties, (d) a list of personal property, which shows a description of <br />the personal property, its acquisition cost and its age, and (e) the uses being made of all <br />properties owned by the organization; <br /> <br />(3) A statement of the value of the property and the taxes due on all property owned by the <br />organization and on all property owned by the organization for which tax exemption is <br />being sought. If any property taxes are due and unpaid, the statement should identifY the <br />unpaid amount or amounts and include an explanation of why such property taxes have <br />not been paid; <br /> <br />(4) Documentation from appropriate federal authorities showing that the organization has <br />been designated by the federal government as exempt from federal income taxation <br />pursuant to 26 U.S.C. SS 501(c)(3), 501 (c)(4), or 501 (c)(7); <br /> <br />(5) A statement of whether the organization holds a current annual alcoholic beverage license <br />for serving alcoholic beverages that has been issued by the Virginia Alcoholic Beverage <br />Contro! Board to such organization for use on such property, and if so, then the <br />application shall include a copy of any such alcoholic beverage license and a statement <br />explaining when and under what conditions the organization serves alcoholic beverages; <br /> <br />(6) Copies of all income tax returns filed by the organization for each of the three previous <br />calendar years with the Internal Revenue Service of the United States Department of <br />Treasury, including, without limitation, Form 990, Form 990-EZ, Form 990-PF, and <br />Form 990- T (herein collectively referred to as "Federal Form 990"), together with copies <br />of all attachments, exhibits, schedules, and statements that accompanied all such income <br />tax returns. In the event that no such income tax returns were filed in any of the three <br />previous calendar years, then the application shall include a statement explaining why <br />any such return or returns were not required by federal law in each of the three previous <br />