2015-262-E Arts - Communities in Schools of OC Arts Grant

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DocuSign Envelope ID: 78F43652-7587-4842-8392-C1A386736DBE Internal Revenue Service Department of the Treasury District Director P. O. Box 2508 Cincinnati, OH 45201 Date : '"` ' r,q Persdn to Contact: Carol Kraft Orange County Communities In Schools, Inc . Telephone Number: Karen Wallace 513-241-5199 P.O. Box 4140 Fax Number: Chapel Hill , NC 27515-4140 513-684-5936 Federal Identification Number Dear Sir or Madam: This letter is in response to your request for a copy of your organization' s determination letter . This letter will take the place of the copy you requested- Our records indicate that a determination letter issued in February, 1994 granted your organization exemption from federal income tax under section 501 (c) (3) of the Internal Revenue Code . That letter is still in effect . Based on information subsequently submitted, ,we classified your organization as one that is not a private foundation within the meaning of section 509 (a) of the Code because it is an organization described in section 509 (a) (1) & 170 (b) (1) (A) (vi) . This classification was based on the assumption that your organization' s operations would continue as stated in the application . If your organization' s sources of support, or its character, method of operations, or purposes have changed, please let us know so we can consider the effect of the change on the exempt status and foundation status of your organization. Your organization is required to file Form 990 , Return of Organization Exempt from Income Tax, only if its gross receipts each year are normally more than $25, 000 . If a return is required, it must be filed by the 15th day of the fifth month after the end of the organization' s annual accounting period. The law imposes a penalty of $20 a day, up to a maximL of $10, 000 , when a return is filed late, unless there is reasonable cause for the delay. All exempt organizations (unless specifically excluded) are liable for taxes under the Federal Insurance Contri,hutions Act (social security taxes on remuneration of $100 or more paid to- each employee during a calendar year . Your organization is not liable -for the tax imposed under the Federal Unemployment Tax Act (FUTA) . Organizations that are not private foundations are not subject to the excise taxes under Chapter 42 of the Code . However, these organizations are not automatically exempt from other federal excise taxes .