The policy statement makes it clear that exempt entities must follow specific guidelines and submit the proper information to the Connecticut Department of Revenue Services at least three weeks in advance to purchase meals and lodging tax exempt for a specific event. It is also possible that the department will issue a blanket exemption certificate to certain exempt organizations. The policy statement also outlines the procedures for specific exempt organizations that are allowed to purchase meals and then resell them tax exempt at up to five events per year. (Policy Statement 2003(4), January 13, 2004.)