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Internal Revenue Service Department of the Treasury'
<br /> P. 0. Box 2508
<br /> Cincinnati, OH 46201
<br /> Date: May 15, 2000 Person to Contact:
<br /> Lisa Prather
<br /> Gi.istomer Service S,pecia rst
<br /> Vipassana Hawaii Toll Free Telephone Number,
<br /> P-0- Box 240547 8:00 A.M.to 9,30 P.M.EST
<br /> Honolulu, HI 96824-0547 877-829-5500
<br /> Fax Number:
<br /> 513-283-3756
<br /> Federal Identification Number-,
<br /> Dear Sir
<br /> This is in response to your request of May 12, 2000, for a copy of your organization's determination letter.
<br /> This will take the place of the copy you requested,
<br /> In March 1997 we issued a determination letter that recognized your organization as exempt from federal
<br /> income tax under section 501(c)(3) of the Internal Revenue Code. That letter is still in affect.
<br /> We classified your organization as one that is not a private foundation within the meaning of section 609(a) of
<br /> tfie Code because it is an organization described in secticins, 609(a)(1) and 170(b)(I)(A)(i). This classification
<br /> was based on the assumption that your organization's operations would continue as statedin your
<br /> application. If your sources of support, character, method of operations,, or purposes have changed, please
<br /> let us know so we can consider the affect of the change on your organization's exempt and foundation status.
<br /> All exempt organizations (unless specifically excluded)are liable for taxes under the Federal Insurance
<br /> Contributions Act(social security taxes) on remuneration of$100 or more paid each employee during a
<br /> calendar year. Your organization is not liable for the tax imposed under the Federal Unemployment Tax Act
<br /> (FUTA).
<br /> If your organization is a church or a qualified church-controlled organization as defined in section 3121(x')(33
<br /> of,the Code, it mayele.0 to exclude wages paid-to,its emp,loyees (q,th.e,r than for serviqqs performed in an
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<br /> day before the date the organization's first quarterly employment tax return would be duo under thOrevis6d
<br /> law' If your organization makes this election, its employees who earn $100 or more during a calendar year
<br /> become liable for the payment of the self-employment tax on the wages the organization pays them.
<br /> Donors may deduct contributions to your organization as provided in section 170 of the Code. Bequests,
<br /> legacies, devises, transfers, or gifts to your organization or for its use are,deductible for federal estate and
<br /> gift tax purposes if they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code,
<br /> Your organization is not required to,file federal income tax returns unless it is subject to the tax on unrelated
<br /> business income under section 511 of the Code, If your organization: is subject to this tax, it must file an
<br /> income tax return on the Form 9,90-T, Exempt Organization Business Income Tax Retum, in this letter, we
<br /> are not determining whether any of your organization's present or proposed activities are unrelated trade or
<br /> business as defined in section 513 of the Code.
<br /> Organizations that are not private foundations are not subject to the excise taxes under Chapter 42 of the
<br /> Code. However, these organizations are not automatically exempt from other federal excise taxes.
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