Organizations Dues, contributions, and similar payments to qualified not-for-profit organizations shall not be considered gross payments for taxable property or services for purposes of this subtitle. (b) Definition For purposes of this section, the term qualified not-for-profit organization means a not-for-profit organization organized and operated exclusively— (1) for religious, charitable, scientific, testing for public safety, literary, or educational purposes, (2) as civic leagues or social welfare organizations, (3) as labor, agricultural, or horticultural organizations, (4) as chambers of commerce, business leagues, or trade associations, or (5) as fraternal beneficiary societies, orders, or associations, no part of the net earnings of which inures to the benefit of any private shareholder or individual. (c) Qualification Certificates Upon application in a form prescribed by the Secretary, the sales tax administering authority shall provide qualification certificates to qualified not-for-profit organizations. (d) Taxable Transactions If a qualified not-for-profit organization provides taxable property or services in connection with contributions, dues, or similar payments to the organization, then it shall be required to treat the provision of said taxable property or services as a purchase taxable pursuant to this subtitle at the fair market value of said taxable property or services. (e) Exemptions Taxable property and services purchased by a qualified not-for-profit organization shall be eligible for the exemptions provided in section 102. 8 Financial Intermediation Services Sec. 801. Determination of financial intermediation services amount. Sec. 802. Bad debts. Sec. 803. Timing of tax on financial intermediation services. Sec. 804. Financing leases. Sec. 805. Basic interest rate. Sec. 806. Foreign financial intermediation services. 801. Determination of financial intermediation services amount (a) Financial Intermediation Services For purposes of this subtitle— (1) In general The term financial