HomeMy WebLinkAboutGrant request - CERFAdd...... Jd)' ~to: P.O. 80.36040, San F'rant:~. Calif. 94102
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June 6. 1986 ~P/EO:PROC.
~ California Lutheran University
60 Olsen Road
Thousand Oaks. CA 91360
a..afExemptiDn: Jan. 14. 1983
'rrtwnat Rnwtue Code SIctfon: !!O1 (e)( J
Gentlemen:
Thank you for submlttln& the into~tion shown below. Ie bave made
it a part ot your tIle.
The changes indicated do not adversely atfect your exempt status
and the exemption letter Issued to you continues In ettect.
Please let us know about any future cbange in the charaoter,
purpose, metbod ot operation. name or address ot your organization.
This is a requirement for retaining your exempt status.
Thank you for your cooperation.
Sincerely yours,
District Director
ll!.! Changed
Name California Lutheran College California Lutheran
University
Letter 976(00) (7·n)
~..
Internal Revem Service Oepartme lot the Treasury
Washington. DC 20224
Person 10 Contact:
California Lutheran College
Telephone Number: Cha'rlea BlIrrett60 Olsen Road
Thousand Oaks, CA . 91360 (202J 56a-S1J73
Relet Reply 10:
OP:E:£O:T:R:4
Dale:
JAN 14 19S3
Employer Identification No.: t)S 296-2604
Key District: Los Anqeles
ACcounting Period Ending: M!I, 31
. Form 990 Required: t.:!I Yes U No
•Dear Applicant,
Based on information supplied, and assuaing your operations will be
as stated in your application for recognition of exemption, we have
detemined you are exempt from federal income tax under section 501(c) (3).
of the Inte:maJ. Revenue Code.
He have further determined that you are not a private foundation within
the meaninq of section 509 (a.) of the Code, because you are an organization
described in sections S09 (a) (ll and 110 (b) fl) (A) (li).
It your sources of support, or your purposes, character, or method of
operatic'n chan'1P , pleas.. let your key district know so that office C1:Ul con
sider the effect of the change on your exempt scatus and !ot..ucl.tion sbtus.
Also, you should inform your key District Director 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 fllinq the waiver,
~ou should contact your key District Directgr. You are not li~le f~r the
tax imposed WIder the Federal Unemployment Tax Ac:t (FUTA).·
Since you are not a private foundation, you are not subject to the
excise taxes under Chapter 42 of ~~ Code. ~ver, you are not automatically
exempt from other federal excise taXes. If you' have questions about excise,
employment, or other federal taxes, contact any Internal Revenue Service
office.
'-4
Donors may deduct contributions to you as provided in section 170 of the
Code. Bequests. leqacies, devises, transfers, or gifts to you or for your
use are deductible for federal estate and gift tax purposes it they meet the
applicable proviSions of sections 2055, 2106, and 2522 of the Code.
The box chec!ced in the headinq of this letter shows whether you must
file Form 990, Retu.tn of Organization Exell!pt from Income Tax. If Yes is
checked. you are required to file Form 990, Return of Organization Exempt
from Income Tax, only if your gross receipts each year are normally more
than $10,000 ••' -If a return is required, it must be filed by the lSth day of
the fifth month aftp.r the en,' of y.;;ur e.nou.tl accoWlting period. 'l'he law
·.
- 2
california Lutheran COllege
imposes a penalty of $10 a day, up to 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
COde. If you are subject to this tax, you must file an income tax return on
Form 990-T. In thi.l letter, we are not deteZlldninq whether any of your
present or proposed activities are unrelated trade or business as defined
in seetion S 13 of the COde.
You need an employer identifieation nu.bar even it you have no employees.
·1.f an employer ident::i.!ication number vas 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
Intexnal Revenue Service. .
lfe are infomin9 your key District Director of this aetion. Because
this letter could help resolve any questions about your exempt status and
foundation status, you should keep it in your pe.rma.nent reco.rds.
If you have any questions. please contact the person whose name and tele
phone number are shown in the heading of this letter.
Sincerely YO':Jl:'s.
J. E. Griffith
C'&ief, Rulinqs Section
Exelllpt OrqAnizations Tech."lieal Branch
* For tax years ending on and afte%' Deeember 31,1982, orqanizations whose
gross receipts are not normally more than $25,000, are excused from filinq
Form 990. For guidanee in determining if your gross receipts are "normally·
not II10re than the $25,000 limit, see the instructions for the 11982 Form 990.