Laserfiche WebLink
hntomai Revenue Service <br />D*te: March 8, 2002 <br />D eh Center <br />505 E Central Ave <br />Santa Arta, CA 92707 <br />Dear Sir or Madam: <br />Department or the Treasury <br />P. O. Box 2508 <br />Cincinnati, OH 4S201 <br />Person to Contact <br />Steve Brown 31-07422 <br />Cvstarner Service Represeniertive <br />TOR Free Teieptmw Number. <br />ber. <br />Rio es.anrao pin EZT <br />877-828-SW <br />Fax Number. <br />513.21"m <br />Federal IdenU tOation Number: <br />555-2820"2 <br />This t:tterIs In response to your request for a copy of Yourorganizatlon's determination letter, This leserwiil <br />take the pis" of the copy you requested. <br />Our records indicate that a determination letter issued in April WO granted your organization exemption from <br />federal Income tax under section 601(a)(3) of Ow Internal Revenue Code. That fetter is still in effect <br />Based On infotrnrttton subsequently subuttltted, we oasis(' led your organization as one that is not a private <br />foundation wiliest the maaanIng of sectien SoWsi) of the Code because it is an organhMon deemed in <br />sections 50%9)(1) and 170ft1)(A)(Q. <br />This daftftabon was based on the assumption that your organdrattion's operations world continue as stated <br />in the applicsom. If your orpanimoon s sources of support Or Its character, method or operations, or <br />purposes have chweed, please tot us know so we can consider the affect of the change on the exempt <br />status and foundation status of your argan"rxartion. <br />Your organfation is reClUlred to file Form M, Return of Organization Exempt trwn Income Taut, only iT its <br />gross receipts each year We nohr Ily more than 326,000. It s return is required, It must be flied by the 151,h <br />day of the fifth month after the end of the orgartlzattort's ertrxrat accounting period The law imposes a <br />penalty of $20 a day, up to a maximuwof St0,Qp0, when a return is filed late, unless there is reasonable <br />cause for VW decay. <br />All exempt orgartfzattiom (unless speca`rlcallY excluded) are liab a for taxes under the Federal insurance <br />Corrlr9turtions Act (social security taxes) on fanvxteretion or i100 or more paid to each employee during a <br />calendar year. Your arpanization Is riot liable for ttta tax unposed under Cie Federal Unemployment Tax Act <br />(FUTA). , <br />Qrgartizations that are not private foundabons are not subject to the excise taxes under Chapter 42 of the <br />Code. However, those "anlzations are not autornaticalty exempt !torn cVmr federal excise taxes. <br />Donors may deduct Oonbibuttons to your organization as provided In section 170 of the Code. Bequests, <br />RVacies. devises, transfers, or oft to your organization or for its use are deductible for federal estate arid <br />Sift tax purposes if they meet the applicable provisions of sections 2055, 2108. and 2522 of th o Code. <br />'6k <br />