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- 4 - <br /> COl*MUNITY CHILD CARE RESOURCES INC <br /> You are required to make your annual return available. fc.lr pul , i is inspection <br /> for three vears after the return is due . You are also required ti-I make <br /> available a ropy of your exemption app I i cat i =_gin , and supp �art i ng dreuments , and <br /> this e :; empticin letter . Failure to slake these documents available for public <br /> i :lspect- iOn may subject you to a p := na I 45y of $ 10 per day for each day there is <br /> f a i I ure to camp I y ( lip to a n: ax if mum n tl-l :- case if an annua I return ) . <br /> See Internal Revenue Service Notice ^ ^ - 1u0 , 19c" C . B . 45 ? , _ r additional <br /> information . <br /> If your _organ i zat i on conducts f ural - raising events such as benefit: dinners , <br /> auctions , membership drives , etc . , ;there s :• mething of value is received in <br /> return for contributions , you can heli your donors avoid diff icuitipc sgith <br /> their income tax returns by ass i st i n cl therm in determining t her• pr _iper tax <br /> treatment of their contributions. . T _• d _: th i = y0u i: hou l d = in advance of th61 <br /> event , determine the fair market value of the benefit race i ve • d and state it <br /> in your fund -- raising materials such as sol icitations , ticket ! :. , and receipts <br /> in such a way that your donors can determine how much is deductibi _ and how <br /> much is not . To assist you in this , the Service has issued Publication 15917 <br /> Deductibility of Payments Made to Charities Conducting Fund -- Raising Events . <br /> You may obtain c •• p : es of F' ub I i cat i _ n 1391 from your local IRS Office , <br /> Guidelines fol- deductible amounts are also set forth in Revenue Ruling 67 - 246 , <br /> 1967 C . E . 104 and Revenue Procedure 90 - 12 , 1990 - 1 C . 1:: „ 471 and Revenue <br /> Procedure 9 .2 ­ 49i 199ZI - 26 I . R . B . 18 . <br />