Special Use Permits - Commercial Non-Profit Organizations

Lake Clark National Park & Preserve (Kent Miller Photo)


Commercial Non-Profit Special Use Permit

In accordance with Section 418, a non-profit organization is not required to obtain a Commercial Use Authorization (SUP) to conduct activities in a park area (even if the activities would otherwise be subject to authorization by a CUA) if the nonprofit organization does not derive taxable income from the activities. (A non-profit organization is an organization that has been determined by the Internal Revenue Service to be exempt from Federal income taxation as a nonprofit or not-for-profit organization under the terms of the Internal Revenue Code.). These groups are generally authorized under a Special Use Permit for Commercial Non-Profit Organizations.

Application Process

In order to avoid the need to obtain a CUA where it would otherwise be required, a non-profit organization must:

(1) State in writing to the NPS that it will derive no taxable income from its activities in the park area, and, if requested, further substantiate this statement to the satisfaction of the superintendent. (Taxable income means income that is subject to Federal income tax under the terms of the Internal Revenue Code.)
(2) Provide a copy of the IRS Ruling or Determination Letter on non-profit status
(3) Provide a copy of the Certificate of Insurance that names the US Government as an additional insured.
(4) Submit completed application and other requested documents to the National Park Service, 240 West 5th Avenue #114, Anchorage, AK 99501.

Application Form (non-fillable)

Application Form (fillable)

Statement of Regarding Taxable Income






Last Updated: September 15, 2015