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tJ. S. TREASURY DEPAR'TMEN7 <br /> W iNTERNAL REVENUE SERVICE <br /> �� << D15TRICT DIRECTOR <br /> Greenaboro, North Carolina <br /> Marsh 16, 1967 IN HrY lR To <br /> Form 1,47£3 <br /> GB3:EOS I,o7-56 <br /> 434-IM <br /> PURP03E <br /> The Botanical Ga:de^ Foundation, Inc. E ucational &. Scientific <br /> P. 0. Box 838 ADDRZSS INQUIRIES a FILE RETURNS Wt <br /> Chapel Fji 11 , North C i ol�zia 27514 DISTRICT DIRECTOR OF INTERNAL REV Greensboro, N. C. <br /> FORM 990-A RE^ ACCOUNTING PERK <br /> GC27t �.mnnr QuiRED ENOtNG <br /> yCS NO ecembor 31, <br /> On the Lpsis of you: stut.e purposes and the understanding that your operations will continue as <br /> evidence-� to date or will conform to those proposed in your ruling application, we have concluded <br /> that you are exempt from tc:­e�dera! income tax as an organization described In section 501(c)(3) of <br /> the Internal Revenue C ri<_. h.ny changes in operation from those described, or in your character <br /> or purposes, must be report-d immediately to your District Director for consideration ofthelr effect <br /> upon you- exempt status. You must also report any change In your name or address. <br /> You are ;ot required to file `ederal income tax returns so long as you retain an exempt status, un- <br /> less you are subject to the tax or, unrelated business income imposed by section 511 of the Code, <br /> 1 in whic'r, event you are required to file Form 990-T.- Our determination as to your liability for <br /> filing the annual in[ermction return, Form 990-A, is set forth above. That return, if required, must <br /> be filed on or before the 15th day of the fifth month after the close Of your annual accounting period <br /> indicated above. <br /> Contributions made to you c-,e deductible by donors as provided-in section 170 of the Code. Be- <br /> quests, legacies, devises, t-_nsfers or gifts to or for your use are deductible for Federal estate <br /> and gift tax purposes under e provisions of section 2455, 2106 and 2522 of the Code. <br /> You are r_)t liable for the tc.:?s imposed under the Federal Insurance Contributions Act (social <br /> security taxes) unless you file a waiver of exemption certificate as provided in such act. You are <br /> not liable for the tcx ln;r s-' under the Federal Linemployrnent Tax Act. inquiries about the waiver <br /> of exemption certificote `c-L c­-ic! security taxes should be addressed to this office, as Should any <br /> question= concerning >xc! y-np oyment or other Federal tcixes. <br /> This is cs deterrnina!ion lettar- <br /> Very truly yours, <br /> i - <br /> J; E. Wall, <br /> District Director <br /> t <br /> J <br /> Four. L•178 16-6AI <br />