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<br /> COi* MUNITY CHILD CASE RESOURCES INC
<br /> W i I l no : onger treat yctu as a publ i c- l y supported of gan i zat i or, , grantors and
<br /> coiltr i b utors may not rely on this determination after the date 4: e pub l i sh the
<br /> notice . In additioni if you lose your status as a publicly supported organi -
<br /> -�vat i on , and a grantor or contributor pias responsible f _, r : r_: r s a s as-iarr cif , the
<br /> act or faiIure to act , that resulted in your loss of such status , that person
<br /> may not rely on this determination from the date of the act or faiIure t „ act .
<br /> A l sc' , if a granter or cs.-Intr i butor learned that we had given not i ck that you
<br /> would be removed from classification as a publicly supported organi , atic, n , thea
<br /> that person may not rely on this determinati �� n as � � f the date he or she
<br /> acquired such kr. c, ssledge .
<br /> If you change your sources of support , your purpc' aeS% , chareact _ r : or rlethod
<br /> Of n1 lease let s know r,
<br /> r: � , atir, , h change ;,
<br /> - p P _ s• . s _ s�t � can consider- the effer.. � c: f the
<br /> your �= xer.� pt status and foundation stAtus . If u amend y „
<br /> y ' _ ur � r' ean i gat; i _� na I
<br /> document car bq l asss , please send us a copy of the amended docum _ nt c r by l as-? s;
<br /> A i sol let u = 'r.. no, �-s all changes i. n your name or address ,
<br /> As of January i , 19 �04 , you are liable for social security taxes under"
<br /> the Federal Insurance Contributions Act on amounts •. f $ 100 or mcore you pay to
<br /> each of Your employees during a calendar year . You are not liable for t
<br /> • Y " he ta :>:
<br /> imposed under the Federal Unemp l c; yment Tax Act ( FUTA ) .
<br /> Organizations that are noOLPt private foundations are not subject to the pri -
<br /> vate foundation excise taxes under Chapter 42 of the Internal Revenue Cclde .
<br /> Hi:, }•jever9 you are not automatically exempt from other federal excise taxes , If
<br /> you have any questions about excise , emp I oyment , or other federal taxes , , i ease
<br /> let us knowl , '
<br /> Donors may deduct contributions 'Co you as provided in sect i c) II 1 G c, f the
<br /> Internal Revenue Code . Bequests , legacies , devise <_. , tr- ar. sfers , or gifts tc• t,' ,-, '„
<br /> or for your use are deductible for Federal estate and gift tax purposes if they
<br /> meet the app l i cab l e prov i s i ons of sect i ons 24551 2106 , and '2522 ,-, f the d ,
<br /> Donors may deduct contributions - o you only tj_, the extent th ._, ttheir
<br /> contributions are gifts , with no consideration received ., Ticket purcjases and
<br /> similar payments in con ,juncticin with fundraising events r:iav not nC� cesSarl iy
<br /> qualify as deductible contributions , depending on the circumstances . Revenue
<br /> Ruling 67 - 2469 published in Cumulative Bulletin 1967 - 21 on page 1041 gives
<br /> guidelines regarding when taxpayers may deduct payments for admissi n to , •• r
<br /> other participation in , fundraising activities for charity .
<br /> You are not required to file Form 9907 Return of Organization Ex
<br /> empt Fri- in
<br /> Tax , if your gross receipts each year are normally $ 2 .'_11000 or less . If
<br /> you receive a Form 990 package ir. the mail , simply attach the label provided ,
<br /> check the box in the heading to indicate that your annual gross receipts are
<br /> normally $ 257000 or less , and sign the return .
<br /> If you are required to f i le a return you must f i le it by the 15th day r_ f
<br /> the fifth month after the end of your annual accounting period . We charge a
<br /> Penalty of $ 10 a day whey a return is filed late , unless there is reasonable
<br /> Letter 1041 ( DO / CG )
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