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IRS letter of Recognition of Tax Exempt Status

INTERNAL REVENUE SERVICEDEPARTMENT OF THE TREASURY
P. O. BOX 2508
CINCINNATI, OH 45201
Employer Identification Number:
     05-0558640
Date: July 31, 2003DLN:
     17053090006033
FILIPINO AMERCIAN ASSOCIATION OFContact Person:
     JUNEAU     PATRICE WHANG          ID#95083
C/O BENNY CRUZContact Telephone Number:
3070 RIVERWOOD DR     (877) 829-5500
JUNEAU, AK 99801Internal Revenue Code:
Section 501(c) (07)
Accounting Period Ending:
     December 31
Form 990 Required:
     Yes
Addendum Applies:
     Yes
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(a) of the Internal Revenue Code as an organization described in the section indicated above.
     Unless specifically excepted, you are liable for taxes under the Federal Insurance Contributions Act (social security taxes) for each employee to whom you pay $100 or more during a calendar year. And, unless excepted, you are also liable for tax under the Federal Unemployment Tax Act for each employee to whom you pay $50 or more during a calendar quarter if, during the current or preceding calendar year, you had one or more employees at any time in each of 20 calendar weeks or you paid wages of $1,500 or more in any calendar quarter. If you have any questions about excise, employment, or other Federal taxes, please address them to this office.
     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. In the case of an amendment to your organizational document or bylaws, please send us a copy of the amended document or bylaws. Also, you should inform us of all changes in your name or address.
     In the heading of this letter we have indicated whether you must file Form 990, Return of Organization Exempt From Income Tax. If Yes is indicated, you are required to file Form 990 only if your gross receipts each year are normally more than $25,000. However, if you receive a Form 990 package in the mail, please file the return even if you do not exceed the gross receipts test. If you are not required to file, simply attach the label provided, check the box in the heading to indicate that your annual gross receipts are normally $25,000 or less, and sign the return.
     If a return is required, it must be filed by the 15th day of the fifth month after the end of your annual accounting period. A penalty of $20 a day is charged when a return is filed late, unless there is reasonable cause for the delay. However, the maximum penalty charged cannot exceed $10,000 or 5 percent of your gross receipts for the year, whichever is less. For organizations with gross receipts exceeding $1,000,000 in any year, the penalty is $100 per day per return, unless there is reasonable cause for the delay. The maximum penalty for an organization with gross receipts exceeding $1,000,000 shall not exceed $50,000. This penalty may also be charged if a return is not complete, so please be sure your return is complete before you file it.
     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 Code. If you are subject to this tax, you must file an income tax return on Form 990-T, Exempt Organization Business Income Tax Return. 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 are required to make your annual information return, Form 990 or Form 990-EZ, available for public inspection for three years after the later of the due date of the return or the date of the return is filed. You are also required to make available for public inspection your exemption application, any supporting documents, an your exemption letter. Copies of these documents are also required to be provided to any individual upon written or in person request without charge other than reasonable fees for copying and postage. You may fulfill this requirement by placing these documents on the Internet. Penalties may be imposed for failure to comply with these requirements. Additional information is available in Publication 557, Tax-Exempt Status for Your Organization, or you may call our toll free number shown above.
     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 us the number on all returns you file and in all correspondence with the Internal Revenue Service.
     A section 501(c) (7) organization is permitted to receive up to 35 percent of its gross receipts, including investment income, form sources outside of its membership without losing its tax-exempt status. Of the 35 percent, not more than 15 percent of the gross receipts may be derived from the use of the club's facilities or services by the general public. Income in excess of these limits may jeopardize your continued tax-exempt status.
     Donors may not deduct contributions to you because you are not an organization described in section 170 (c) of the Code. Under section 6113, any fundraising solicitation you make must include an express statement (in conspicuous and easily recognizable format) that contributions or gifts to you are not deductible as charitable contributions for Federal income tax purposes. This provision does not apply, however, if your annual gross receipts are normally $100,000 or less, or if you solicitations are made to no more than ten persons during a calendar year. The law provides penalties for failure to comply with this requirement, unless failure is due to reasonable cause.
     If we have indicated in the heading of this letter that an addendum applies, the enclosed addendum is an integral part of this letter.
     Because this letter could help resolve any questions about your exempt 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,
 
Lois G. Lerner
Director, Exempt Organizations
     Rulings and Agreements
Enclosure:
     Addendum
This determination letter is effective from March 17, 2003, the date you organization was incorporated.



To receive copies of the original letter please feel free contact us.

email:    filam@filamalaska.org
snail mail:    Filipino American Association of Juneau
 P. O. Box 35385
Juneau, AK 99803


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