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<br /> i
<br /> ill0' ' AN rUVci:: COUNTY HEALTHY ; =' '
<br /> If Ne publish a notice in the .i :: erna1 Reven1 � t: t! tletln statingthat
<br /> h+ ' Jle
<br /> :d ! 1 no Iongi: r treat you as a putsi ic ? e supported su „ 1 or- ganizatiatc, n : grantors and
<br /> contributors may not rely on this determination after the date s-ae publish the
<br /> notice . in ddition , if you Io, SC yr
<br /> , ur status as a publicly �. uppo, rted or ani —
<br /> zat i on , and grantor or contributor was respons i b l e firs or w �
<br /> ware Of 1
<br /> act or failure to act , that resulted in your loss of such status ,as athat persone
<br /> may not rely con this determination from the date of the act or failure to, act ,
<br /> Also , if a grantor- or contributor learned !
<br /> tpubhat we had it -
<br /> s-ryou
<br /> o, uld be remf; ved from classification : as a g 'entice that nlicly supporttee d organization
<br /> , then
<br /> that person may not rely on this determination as of the date he or she
<br /> acquired such knowledge .
<br /> If you rhange your sources of 5uppo, rt , your Purposes ? character , or imethod
<br /> Of operation , please let us know so we can consider the effect of the char: tle on
<br /> your exempt status and foundation status . If you amend your organizational
<br /> dor. ument or bylasas please send us a copy of the amended dociument or bylasw !; .
<br /> Also , let us know all changes in your name or address .
<br /> As of January 1 , 1934 , you are liable for social securit ; es taxes under
<br /> the Federal Insurance Contributions Act on amounts of $ 100 Or more you pay to
<br /> each of your employees during a calendar year . You are not liable for the tax
<br /> imposed under the Federal UnempIoyment Tar, Act ( FUTA ) .
<br /> Organizations that are not + -
<br /> priva .. e foundations are not subject to, the pri �,-
<br /> vate foundation excise taxes under Chapter 42 of the Internal Revenue Code .
<br /> HoHever , you are not automat i ea ! ! v exempt fro- o i
<br /> iii th =. r federal e ). r_ i = e tax; eMU If
<br /> you have any questions about excise , eniplr_, yment , or other- federal taxes , please
<br /> let us kno, s-r .
<br /> Donors may deduct contributions to you as provided in section 170 of the
<br /> Internal Revenue Code . Bequests , legacies , devises , transfers or gifts t (-, you
<br /> or for your t+ se are deductible for Federal estate and gift tax purposes if they
<br /> meet the applicable provisions of sections 20557 21061 and 2522 of the Co, dev
<br /> Donors may deduct contr- itxutions to you only to the extent that their
<br /> contributions are gifts , with no consideration rec +_ ived . Ticket purchases and
<br /> similar payments in conjunction with fundraising events may not necessari ; 0 ,
<br /> qualify As deductible contributions , depending con the circunrstances , Re �teiiue
<br /> Ruling 67 - 246 , published in Cumulative Bulletin 1967 - 2 , on
<br /> schen taxpayers page 1gives
<br /> guidelines regarding7
<br /> p yer- s esay deduct payments for admission taor -
<br /> ether participation in , fundraising activities for charity .
<br /> You are not required to
<br /> fi Ie Form 9901 Return of Organization Exnp : -
<br /> r = mIncome _ a ): , f your gross receipts each year are
<br /> normally 25you recei000 or less . If package
<br /> in the mail , simply attach the label provided ,
<br /> check ntr► aIIhe bFx; in the Beading to indicate that your annual gross riceipis are
<br /> Y , 5 , ? 00 or less , and sign the return ,
<br /> If you .% re required to file a return you nliist t I le it te ;/ the iF, t !) tja 'J :If
<br /> Letter ( jll � ' 1� 1 ',
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