2004-229B (2) - Laserfiche WebLink

Home Browse Search

i ME; TAN 'tIVEh ; UUri i Y HE STr If ete pubI ish a notice in the r4sternal Revenue! Bui letin stating that st .= w ! I no i Ongf: r treat ': ou as a pue i i c s y 5Lipported orGan i zatt oTi : grantors and contributors may not rely on this determination after the date we publish the notice . In additi �� n , if you lose y ,, uw status as a publicly s.. upported organi - zations and 4 grantor or contributor i , as responsible fors or !-las aware of , the act or failure to act , that resulted in your loss of such status , that person may not rely can this determination from the date of the act or failure to act . Also , i f a grantor- or contributor learned that we had given riot i ce that you would be removed from classification : as a publ iciy supported organization , then that person may net rely on this determination as of the date he or she acquired such knowledge . If you change your sources of support , your Purp ;lses , cliaracter , or emethod of operation , please let us know so wu can consider the effect of the change on your exempt status and foundation status . If you amend Your ._organizational document or bylaws , please send us a copy .• f the amended docnment or bylaw : , . Also , let us know all changes in your name or address . As of January 13 1951 , you are liable for social securities tares under the Federal Insurance Contributions Act on amounts of $ 100 or more you pay to each of your gemployees during a calendar year . You are not liable for the tax imposed under the Federal Unemployment Tar, Act ( FUTA ) . Organizations that are not private foundations are not subject to the pri = vate foundation excise tares under Chapter 42 of the Internal Revenue Code . However , you are Piot automatica ! : v exempt frig If P rpt oth :_ r fedora 1 excise taxes . you have any questions about excise , employment , or other- federal tares , please let us know , Donors may deduct contributions to you as provided in section 170 of the Internal Revenue Code . Bequests , legacies , devises , transfers , or gifts tc-s you or for your tise are deductible for Federal estate and gift tai purposes if they meet the applicable provisions of sections 20551 21061 and 25222 of the Code w Donors may deduct contritutions to you only to the extent that their contributions are gifts , with no consideration received . Tick: et purchases and similar payments in conjunction with fundraising events may nOt necessarily qualify as deductible contributions , depending on the rircurnstances , tie ;telt �! `= Ruling 67 - 246 , published in Cumulative Bulletin 1967 - 2 , on guidelines regarding when taxpayers page iu4 , giv p yer- s stay deduct payments for admission to , or- other participation in , fundraising activities for charity . You are not required to f i le Form 9901 Return of Organ i .Zat i on Exempt From Income Tax , if your gross receipts each year are normal iy $ 41 `, , 000 car less . You receive Form 990 package L It R ge in the mai 1 , simply attach the label provided ? check the b =,< <: in the heading to indicate that your annual gross receipts are normally $ 25 , 000 or less , and sign the return . If you re requ i red to f i i a a rf: turnou retain. F y t f i I � it t ;� the he _� 1th day of ._ Btl; er i : r :i _� ( t.iii ' ls �;,•