letter - Missouri Western State University

letter - Missouri Western State University

- y t e r n a l Revenue Service , . Department of the Treasury " Washington, DC 20224 M i s s o u r i Western S t a t e College 4525 Downs Drive ...

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- y t e r n a l Revenue Service

, .

Department of the Treasury

"

Washington, DC 20224

M i s s o u r i Western S t a t e College 4525 Downs Drive S t . Joseph, MO 64507

Employer I d e n t i f i c a t i o n Number: Key D i s t r i c t : Accounting P e r i o d Ending: Foundation S t a t u s C l a s s i f i c a t i o n :

Person to Contact: M r . Jankowitz Telephone Number: (202) 566-6160 Refer Reply to: OP: E:EO:R: 1 Date:

43-0830018 Chicago June 30 509(a)(l) & 170(b)(l)(A)(ii)

Dear Applicant: Based on i n f o r m a t i o n s u p p l i e d , and assuming your o p e r a t i o n s w i l l be

as s t a t e d i n your a p p l i c a t i o n f o r r e c o g n i t i o n of exemption, we have d e t e r mined you a r e exempt from f e d e r a l income t a x under s e c t i o n 5 0 1 ( c ) ( 3 ) of t h e I n t e r n a l Revenue Code. We have f u r t h e r determined t h a t you a r e n o t a p r i v a t e f o u n d a t i o n w i t h i n t h e meaning of Code s e c t i o n 5 0 9 ( a ) , because you a r e a n o r g a n i z a t i o n d e s c r i b e d i n t h e s e c t i o n s of t h e Code shown above. I f your s o u r c e s of s u p p o r t , o r your purposes, c h a r a c t e r , o r method o f o p e r a t i o n change, p l e a s e l e t your key d i s t r i c t know s o t h a t o f f i c e can c o n s i d e r t h e e f f e c t of t h e change on your exempt s t a t u s and foundation s t a t u s . Also, you should inform your key D i s t r i c t D i r e c t o r of a l l changes i n your name o r a d d r e s s . Unless s p e c i f i c a l l y excepted, beginning J a n u a r y 1, 1984, you must pay t a x e s under t h e F e d e r a l I n s u r a n c e C o n t r i b u t i o n s Act ( s o c i a l s e c u r i t y t a x e s ) f o r each employee who i s paid $100 o r more i n a c a l e n d a r year. You a r e n o t r e q u i r e d t o pay t a x under t h e F e d e r a l Unemployment Tax Act (FUTA). However, i f you a r e a wholly-owned i n s t r u m e n t a l i t y of a s t a t e o r p o l i t i c a l s u b d i v i s i o n of a s t a t e , and s o c i a l s e c u r i t y coverage i s d e s i r e d f o r your employees, t h e coverage may b e o b t a i n e d o n l y by a n agreement between t h e S t a t e and t h e S e c r e t a r y of H e a l t h and Human S e r v i c e s , e n t e r e d i n t o under s e c t i o n 218 of t h e S o c i a l S e c u r i t y Act, a s amended. Also, i f you a r e such a n o r g a n i z a t i o n , remuneration f o r s e r v i c e s performed f o r you i s n o t s u b j e c t t o f e d e r a l unemployment t a x e s .

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Missouri Western S t a t e College Any q u e s t i o n s t h a t you may have a s t o whether you a r e an instrument a l i t y of a s t a t e o r a p o l i t i c a l s u b d i v i s i o n thereof should be addressed t o t h e I n t e r n a l Revenue S e r v i c e , O f f i c e of Chief Counsel, CC:IND:I, 1111 C o n s t i t u t i o n Avenue, N.W., Washington, D.C. 20224. Such r e q u e s t should be f i l e d i n accordance w i t h Rev. Proc. 85-1, 1985-1 I.R.B. 21. Since you a r e n o t a p r i v a t e foundation, you a r e not s u b j e c t t o t h e e x c i s e t a x e s under Chapter 42 of t h e Code. However, you a r e n o t autom a t i c a l l y exempt from o t h e r f e d e r a l e x c i s e t a x e s . I f you have q u e s t i o n s about e x c i s e , employment, o r o t h e r f e d e r a l t a x e s , c o n t a c t your key D i s t r i c t Director. Donors may deduct c o n t r i b u t i o n s t o you a s provided i n Code s e c t i o n 170. Bequests, l e g a c i e s , d e v i s e s , t r a n s f e r s , o r g i f t s t o you o r f o r your u s e a r e d e d u c t i b l e f o r f e d e r a l e s t a t e and g i f t t a x purposes i f they meet t h e a p p l i c a b l e p r o v i s i o n s of s e c t i o n s 2055, 2106, and 2522. Unless you a r e a n i n s t r u m e n t a l i t y r e f e r r e d t o below, you a r e r e q u i r e d t o f i l e Form 990, Return of Organization Exempt from Income Tax, i f your g r o s s r e c e i p t s each y e a r a r e normally more t h a n $25,000. (For tax years b e f o r e December 31, 1982, o r g a n i z a t i o n s whose g r o s s r e c e i p t s a r e not normally more than $10,000 a r e excused from f i l i n g Form 990.) For guidance i n determining i f your g r o s s r e c e i p t s a r e "normally" n o t more than t h e $25,000 l i m i t , s e e t h e i n s t r u c t i o n s f o r t h e c u r r e n t Form 990. Such r e t u r n s a r e not r e q u i r e d t o be f i l e d by o r g a n i z a t i o n s t h a t a r e instrument a l i t i e s of a s t a t e o r a p o l i t i c a l s u b d i v i s i o n t h e r e o f , t h e income of which i s excluded from g r o s s income under s e c t i o n 115. I f you b e l i e v e your income i s excluded from g r o s s income pursuant t o Code s e c t i o n 115, you should r e q u e s t a n a p p r o p r i a t e r u l i n g from t h e Office of Chief Counsel, a s i n d i c a t e d above. I f a r e t u r n i s r e q u i r e d , i t must be f i l e d by t h e 1 5 t h day of t h e f i f t h month a f t e r t h e end of your annual accounting period. There i s a p e n a l t y of $10 a day, up t o a maximum of $5,000, when a r e t u r n i s f i l e d l a t e , u n l e s s t h e r e i s reasonable cause f o r t h e delay. You a r e n o t r e q u i r e d t o f i l e f e d e r a l income t a x r e t u r n s u n l e s s you a r e s u b j e c t t o t h e t a x on u n r e l a t e d b u s i n e s s income under Code s e c t i o n 511. I f you a r e s u b j e c t t o t h i s t a x , you must f i l e an income t a x r e t u r n on Form 990-T, Exempt Organization Business Income Tax Return. I n t h i s l e t t e r , we a r e n o t determining whether any of your p r e s e n t o r proposed a c t i v i t i e s a r e u n r e l a t e d t r a d e o r b u s i n e s s a s defined i n s e c t i o n 513. P l e a s e show your employer i d e n t i f i c a t i o n number on a l l r e t u r n s you f i l e and i n a l l correspondence with t h e I n t e r n a l Revenue Service. We a r e informing your key D i s t r i c t D i r e c t o r of t h i s r u l i n g . Because t h i s l e t t e r could h e l p r e s o l v e any q u e s t i o n s about your exempt s t a t u s and f o u n d a t i o n s t a t u s , you should keep i t i n your permanent records.

N i s s o u r i Western S t a t e College

I f you have any q u e s t i o n s about t h i s r u l i n g , p l e a s e c o n t a c t t h e person whose name and t e l e p h o n e number a r e shown i n t h e heading of t h i s l e t t e r . For o t h e r matters, i n c l u d i n g q u e s t i o n s concerning r e p o r t i n g requirements, p l e a s e c o n t a c t your key D i s t r i c t D i r e c t o r .

S i n c e r e l y yours,

Milton Cerny Chief, Exempt O r g a n i z a t i o n s Rul ing s Branch