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u9l Tt-t y .4^ \'7 oo3 5frI <br />lnternal Revenue Seruice <br />UAtC: JUNE IV, IUUU <br />11airs-.. 5^. <br />vqilvj r 'e ru <br />qaA',i N Seai'j <br />Eiiensc..r9. ',rVi 98926-31 ''2 <br />g <br />Department of the Treasury <br />P. O. Box 2508 <br />Cincinnati, OH 4520'1 <br />Person to Contact; <br />Ms. Smiih #31-07262 <br />Cuslcmer Senvice Representative <br />Toll Free Telephone Number: <br />8:00 a,m, to 9:30 p.m. EST <br />877-829-55C0 <br />Fax Number: <br />513-263-s756 <br />Federal ldentiflcation Num ber: <br />91-08501 95 <br />feai" Sir cr I'lladam <br />This leiter is in response to your telephone requesi on June 19, 2000 for a copy of your organization's <br />.Jeterminatron letter. This leiier lvill take the place cf the copy you requested. <br />Cur reccrds indjcate thai a determinaticn let'.er issued in February 1971 granted your organization exempiion <br />fi'orn feCeral lncame tax under section 501(cX3) of ihe lntei'nal Revenue Code. That letter is still in effect. <br />3ased on rniormation suosequently sucmiited. we classified your organizalion as one that is not a pritraie <br />ioundaticn ,,vithin lhe meaninq oi secticn 509(al oi the Code because it is aa organization descnbed in <br />s3ci;cn 509ra)i2: <br />-i-ris ctass;iica:icn ivas based on the assumption inai your organization's operations would continue as s'raied <br />in the aopiicatton. if your organization's sources of suoport, or iis character. method of operations, or <br />our-poses na,/e ?hangei. please lei is kncw sc'#e can consider tne eifect cf the change on tne exempi <br />siaiLls aicj iourncation siatus of your crganizaticn, <br />Ycur"crganization is required to frle Forrn 990 Return oi Crganization Exer^npi fronn Inccme Tax, only ii its <br />gross receipts each year are normaity more than 525 000. lf a return is required, ii must be filed by ihe 1Sth <br />day oi lhe fifth month aiier- the end of the ar-ganrzatlon's annual accourniing period. The iaw irnpcses a <br />penalty cf S20 a day. up io a maximum ci S'iC.COC wnen a retLrn is iiled late, unless ihere is reasonable <br />cause ;ci'tne deia.v <br />,{ll exempt organizaticns (unless specifically excluded) are liable for taxes under the Federal lnsurance <br />Ccntrrburions Act (social security taxes) on remuneration cf S100 or more paid to each employee during a <br />carendar year Your organizairon is not tiable for the tax imposed under the Federal Unemployment Tax Aci <br />(F'JT,a,1. <br />Organrzations that are not private foundaiions are not subject to the excise taxes under Chaptel42 of the <br />Code However, these organizations are not automatically exempt from other federal excise taxes. <br />Donors may deduct contributions to yoiu' crganization as provrded in section 170 of the Code. Bequests, <br />iegacies. de'rises, iransfers, or gifts to your organizaiion cr for its use are deductible for iederal estate and <br />glft tax purposes if they meet'rhe applicable prcvisions of sections 2A55,2106, and 2522 of the Code.