COM 1525.000 2006-2008 - Laserfiche WebLink

Home

,~ INTERNAL REVENUE SERVICE P. O. SOX 2508 CINCINNATI, OH 45201 Date° FEB 12 2008 THEATER ARTS CONSERVATORY C/O BARBARA R KUPCHA PO BOX 1986/15-997 LEMIWAI PAHOA, HI 96778 Dear Applicant: DEPARTMENT OF THE TREASURY Employer Identification Number: 20-5870949 DLN: 17053352032047 Contact Per50n :- TRACY PRAYER ID# 31330 Contact Telephone Number: (877) 829-5500 Accounting Period Ending: April 30 Public Charity Status: 170 (b) (1) (A) (vi) Form .990 Required: Yes Effective Date of Exemption: April 22, 2007 Contribution Deductibility: Yes ` Advance Ruling Ending Date: April 30, 2011 Addendum Applies: No We are pleased to inform you that upon review of your application for tax exempt status we have determined that you are exempt from Federal income tax under section 501(c)(3) of the Internal Revenue Code. Contributions to you are deductible under section 170 of the Code. You are also qualified to receive tax deductible bequests, devises, transfers or gifts under section 2055, 2106 or 2522 of the Code. Because this letter could help resolve any questions regarding your exempt status, you should keep it in your permanent records. Organizations exempt under section 501(c)(3) of the Code are further classified as either public charities or private foundations. During your advance ruling period, you will be treated as a public charity. Your advance ruling period begins with the effective date of your exemption and ends with advance ruling ending date shown in the heading of the letter. ~ - Shortly before the end of your advance ruling period, we will send you Form 8734, Support Schedule for Advance Ruling Period. You will have 90 days after the end of your advance ruling period to return the completed form. We will then notify you, in writing, about your public charity status. Please see enclosed Publication 4221-PC, Compliance Guide for 501 (c)(3) Public Charities, for some helpful information about your responsibilities as an exempt organization. Letter 1045 (DO/CG)