Thanks so much!!Alabama does not exempt all churches/religious organizations from sales and use tax rules, which makes it different from many other states. See Alabama Administrative Rule (AAR) 810-6-5-.16. Instead, it exempts specific organizations by statute. Those organizations are listed in AAR 810-6-3-.07.05. As result, only the organizations exempt by statute (and shown in that regulation) may claim the exemption. If that other group is not on that list, it must comply with the sales tax rules — trying to use the church's exemption will not work because it is not entitled to the exemption if it is not covered in that list. And the church would be foolish to put at risk its exemption by allowing the other group to use its exempt certificate.