COM 1557.000 2006-2008 - Laserfiche WebLink

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The Outdoor Circle -2- under section 101(8) are modified to conform to this ruling beginning June 8, 1966. Therefore, this ruling has the effect of terminating your individual ruling of October 13, 1948, as of June 8, 1966, as well as modifying our group ruling of April 17, 1953, as shown. You and pour exempt subordinate local branch circles are not required to file Federal income tax returns so long as an exempt status is retained unless you or arty of your exempt subordinate local branch circles are subject to the tax imposed by section 511 of the Code and' are required to file Form 990-T for the purpose of reporting unrelated buairiess taxable income. Arty questions concerning excise, employment or other Federal taxes should be addressed to the appropriate District Director. You and each of your exempt subordinate local branch circles are required•to file. annual information returns on Form 990-A, on or before the fifteenth day of the fifth month following the close of the annual accounting period unless your exempt subordinate local branch circles are included in a group return filed by you pursuant to existing regulations.. Contributions made to you or to any of your exempt subordinate local branch circles are deductible by the donors as provided in section 170 of the Code beginning June 8, 1966. Bequests, legacies, devises, transfers or gifts of property to or for the use of you or arty of your exempt subordinate local circles are deductible for Federal estate and gift tax purposes as provided in sections 2055, 2106 and 2522 of the Code beginning June 8, 1966. Heglnning June 8, 1966, you and .your exempt subordinate local branch circles are not liable for the taxes imposed under the Federal Insurance Contributions Act (social security taxes) unless waiver of exemption certificates are, or have been, filed-as provided in that Act. Inquiries about the waiver of exemption certificates should be addressed to the appropriate District Director. Beginning Jane 8, 1966, you and your exempt subordinate local branch circles are not liable for, the taxes imposed under the Federal Unemploymem Tax Act. For next year, and for each succeAding year thereafter, please send us the following information not later than forty-five days after the close of your annual accounting period: 1. Lists, arranged in alphabetical or numerical order, showing .the Women and ma37i ro addresses of 1'