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ATUGHS <br />LIM-ENT C: AGENCY ELLIGIBILITY <br />Internal Revenue Service <br />District Director <br />DA" SEP 16 AV9 <br />South Bend Homeowners of The <br />Near NbrLhwesL, Inc. <br />P. 0. Box 1132 <br />South Bend, Indiana 46624 <br />Dear Applicant: <br />Department of the Treasury <br />Empyer Identification Nmber: <br />23-7414729 <br />Accounting Penod Ending: <br />December 31 <br />Form 990 Required: Fx] Y C..lNo <br />Person to Contact: <br />Joseph Russo <br />Whet Telephone NumAr: <br />(513) 684- 3578 <br />U PT E0: 7 9 1 8 5 15 <br />Based on information supplied, and assuming your operations will be as stated <br />in your application for recognition of exemption, we have determined you are exempt <br />from Federal income tax under section 501(c)(3) of the Internal Revenue Code, <br />We have further determined that you are not a private foundation within the <br />meaning of section 509(a) of the Code, because you are an organization described <br />in section 509(a)(2)® <br />If your sources of support, or your purposes, character, or method of operation <br />change, please let us know so we can consider the effect of the change on your <br />exempt status and foundation status. Also, you should inform us of all changes in <br />your name or address. <br />Generally, you are not liable for social security (FICA) taxes unless you file, <br />a waiver of exemption certificate as provided in the Federal Insurance Contributions <br />Act, If you have paid FICA taxes without filing the waiver, you should contact us, <br />You are not liable for the Lax imposed under the Federal Unemployment Tax Act (FUTA). <br />Since you are not a private foundation, you are not subject to the excise taxes <br />under Chapter 42 of the Code, However, you are not automatically exempt from other <br />Federal excise taxes. If you have any questions about excise, employment, or other <br />Federal taxes, please let us know. <br />Donors may deduct contributions to you as provided in section 170 of the Code <br />Bequests, legacies, devises, transfers, or gifts to you or for your use are <br />deductible for Federal estate and gift tax purposes if they meet the applicable <br />provisions of sections 2055, 2106, and 2522 of the Code <br />The box chocked in the heading of this letter shows whether you must file <br />Form 990, Return of Organization Exempt from Income tax, If Yes is checked, you <br />are required to file Form 990 Only if your gross receipts each year are normally <br />more than $10,000. If a return is required, it must be filed by the 15th day of <br />of the fifth month after the end of your annual accounting period. The law imposes <br />a penalty of $10 a day, up to a maximum of $5.000, when a return is filed late, <br />Unless there is reasonable cause for the delay. <br />nh <br />P.O. Box 2509, Cincinnati, Ohio 45201 Letter 9,17(DO) (5-77) <br />