AS Tax Determination Letter

District Direct

Date 13 Dec 1982

Employer Identification Number:
Accounting Period Ending:
June 30
Form 990 Required: X Yes No
Person to Contact:
Desk Officer
Contact Telephone Number:
(415) 556-5353

Associated Students of Sonoma State College
1801 East Cotati Avenue
Rohnert Park, CA 94928

Dear Applicant:

Based on information supplied, and assuming, your operations will be as stated in your application for recognition of exemption, we have determined you are exempt from Federal income tax under section 501(c)(3) of the Internal Revenue Code.

We have further determined that you are not a private foundation within the meaning of section 509(a) of the Code, because you are an organization described in section 509(a)(2).

If your sources of support or your purposes, character, or method of operation change, please let us know so we can consider the effect of the change on your exempt status and foundation status. Also. you should inform us of all changes in your name or address.

Generally, you are not liable for social security (FICA) taxes unless you file a waiver of exemption certificate as provided in the Federal Insurance Contributions Act. If you have paid FICA taxes without filing, the waiver, you should contact us. You are not liable for the tax imposed under the Federal Unemployment Tax Act (FUTA).

Since you are not a private foundation, you are not subject to the excise taxes under Chapter 42 of the Code. However, you are not automatically exempt from other Federal excise taxes. If you have any questions about excise, employment, or other Federal taxes, please let us know.

Donors may deduct contributions to you as provided in section 170 of the Code. Bequests, legacies, devises, transfers, or gifts to you or for your use are deductible for Federal estate and gift tax purposes If they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code.

The box checked in the heading of this letter shows whether you must file Form 990, Return of Organization Exempt from Income tax. If Yes is checked, you are required to file Form 990 only If your gross receipts each year are normally more than $10,000. If a return is required, it must be filled by the 15th day of the fifth month after the end of your annual accounting period. The law imposes a penalty of $10 a day, up t o a maximum of $5,000. when a return is filed late, unless there is reasonable cause for the delay.

You are not required to file Federal Income tax returns unless you are subject to the tax on unrelated business income under section 511 of the XXXX. If you are subject to this tax, you must file an income tax return on Form XXX-T. In this letter, we are not determining, whether any of your present or proposed activities are unrelated trade or business as defined in section 513 of the Code.

You need an employer identification number even if you have no employees.

If an employer identification number was not entered on your application, a number will be assigned to you and you will be advised of it. Please use that number on all returns you file and in all correspondence with the Internal Revenue Service.

Because this letter could help resolve any questions about your exempt status and foundation status, you should keep it in your permanent records.

If you have any questions, please contact the person whose name and telephone number are shown in the heading of this letter.

Sincerely yours,
“Signed by Michael Lassi/Lossi”
District Director

If distributions are made to individuals, case histories regarding the recipients should be kept showing names, addresses, purposes of awards, manner of selection, relationship if any to members, officers, trustees or donors of funds to you, in order that any and all distributions made to individuals can be substantiated upon request by the Internal Revenue Service. (Revenue Ruling 56-304, Cumulative Bulletin 1956-2, page 306.)
P.O. Box 36040 San Francisco. Calif. 94102 Letter 947(DO) (5-77)

A scanned copy of this letter.  This scanned version is not an accessible format