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Page 2 <br />Latino Center for Prevention and Action in Health and Well -"are <br />publicly supported organization, you will be classified as a section <br />509(a)(1) or 509(a)(2) organization as long as you continue to meez <br />the requirements of the applicable support test. If you do not meet <br />the public support requirements during the advance ruling period, <br />you will be classified as a private foundation for future periods. <br />Also, if you are classified as a private foundation, you will be <br />treated as a private foundation from the date of your inception for <br />purposes of sections 507(d) and 4940. <br />Grantors and donors may rely on the determination, that you are <br />not a private foundation until 90 days after the end of your advance <br />ruling period. If you submit the required information within 90 <br />days, grantors and donors may continue to rely on the advance <br />determination until the Service manes a final determination of your <br />foundation status, <br />If notice that you will no longer be treated as a publicly <br />supported organization is published in the Internal Revenue <br />Bulletin, grantors and contributors may not rely on this <br />determination after the date of such publication. Also, a grantor <br />or donor may not rely on this determination if he or she was in part <br />responsible fcr, or was aware of, the act or failure to act that <br />resulted in your loss of status as a publicly supported organization <br />or acquired knowledge that the Internal Revenue Service had given <br />notice that you would be removed from classification as a publicly <br />supported organization. <br />If your sources of support or your purposes, character or <br />method of operation change, please let us know so we can consider <br />,,he effect of the change on your exempt status and foundation <br />status. <br />As of January 1, 1984, you are liable for taxes under the <br />Federal Insurance Contributions Act (social security taxes) on <br />remuneration of $100 or more you pay to each of your employees <br />during a calendar year. You are not liable for the tax imposed <br />under the Federal Unemployment Tax Act (FUTA). <br />Organizations that are not private foundations are not subject <br />to the excise taxes under Chapter 42 of the Code. However, you are <br />not automatically exempt from the other excise taxes. If you have <br />any questions about excise, employment, or other Federal taxes, <br />please let us know. <br />Donors may deduct contributions to you as provided in section <br />170 of the Code. Bequests legacies, devises, transfers or gifts to <br />you or for your use are deductible for Federal estate and gift tax <br />purposes, if they meet the applicable provisions of sections 2055, <br />2106 and 2522 of the Code. <br />Contribution deductions are allowable to donors only to the <br />extent that their contributions are gifts, with no consideration <br />received. Ticket purchases and similar payments in conjunction with <br />