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r,,, — ✓ruam rcw*x!DW:&„, ,v „ 4 d ., �W w.., �seime,oM v.
<br /> tklat )'(DU exceed the $25,000 fi.1 rata,lhr r,•
<br /> ts1vA.3 ewren your if yousources Of mtp port.
<br /> dc au, t. s,t i,'I.fy n lege pul,)lic, supl,,,mr t: test specified in Ether he<waali.ng orf thru,rs let,tecr',
<br /> 1f a r:awet:.tot-n is r ecp.s.;ire d, it. rraust be filed by the 1 r;,�- y ,! fifth
<br /> ftt°a.
<br /> t�.a � of tete,
<br /> 111cnt h after the end of your annua;]i, accounting periodA Penalty c tet a day
<br /> 19 Charged when a :return is filed late, unless there is reasonable cause fcdr
<br /> the ale penalty charged, cannot exceed 10,000 or
<br /> . ,�l•ay. 1ir;awevet•, the maximum pM.r � �
<br /> 5 percent Of youn� gross receipts for the year, whichever aaless, For
<br /> orr ana.zati..ons with gross receipts exceeding $1,000,000 in any year, the penalty
<br /> is ;,100 per day per return, unless there is reasonable cause for the delay.
<br /> The ma.ximuraa penalty for an organization with cross receipts exceediza
<br /> 000, This penalty may o be charge
<br /> �� �» � � �rl.s �e�i if a
<br /> $1,000,000 shall not exceed ,���, f � �
<br /> return is not complete, So, please be sure your return is complete before
<br /> � y � you
<br /> file it,
<br /> You are not required to file federal income tax returns unless you are
<br /> subject to the tax on unrelated business income under section 511 of the Corte.
<br /> tax return on Form
<br /> 1f you are subject to this tax, you must file an income
<br /> 990-T Exempt organization Business Income Tax Return. In this letter we are
<br /> not determining whether any of your present or proposed activities are unre-
<br /> lated trade or business as defined in section 513 of the Code.
<br /> You
<br /> annualinformation return, Form 990 Or
<br /> Form 990-EZ, ta
<br /> availableforpublke icrinspection for three years after the later
<br /> of the due elate of the return or the date the return is filed, You are also
<br /> p
<br /> required to make available for public inspection your exemption application,any
<br /> documentsupporting
<br /> gdocuments,
<br /> sarealsorequiredrttoyberprovidcdotolanyeindividual of
<br /> upon or in
<br /> person request without charge other than reasonable fees for copying andj
<br /> postage. You may fulfill this requirement by placing these, documents on the
<br /> Internet. Penalties may be imposed for failure to comply with these �iNE!.
<br /> requirements. Additional information is available in Publication 557,
<br /> Tax-Exempt Status for Your organization, or you may call our toll free '
<br /> number shown above,
<br /> You need an employer identification number even if you have no employees.
<br /> If an employer identification number was not entered on your application, we
<br /> will assign a number to you and advise you of it, Please use that number on
<br /> all returns you file and in all correspondence with the Internal Revenue.
<br /> Service.
<br /> This determination is based on evidence that your funds are dedicated to
<br /> the purposes listed in section 501(c) (3) of the Code. To assure your continued
<br /> exemption, you should keep records to show that funds are spent only for those
<br /> purposes. if you distribute funds to other organizations, your records should
<br /> show whether they are exempt under section 5171(c) (3) n cases where the
<br /> recipient organization is not exempt under section 501(c) (3) , you must have
<br /> evidence that the funds will remain dedicated to the required purposes and that
<br /> the recipient will use the funds for those purposes.
<br /> if you distribute funds to individuals, you should keep case histories
<br /> Letter1 045 (DO/CG)
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