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_•, : ~ssoc~.at.ian of South Bend, rnc. <br />~av :iaaximum penalty charged cannot exceed $5,000 or 5 <br />_ ,7~,~a~ gross receipts for. the year, whichever is less P <br />~~; ,~ ~rAa.~y also be charged if a return is not complete, so <br />- = ~ ~ <>~~ ~~~ ryYOUr return is complete before you file it. <br />_ z~:~.~ ~eciuired to make your annual return available for <br />_- ~ 'i~:: •+w?.on for three years after the return is due, You are <br />- ~. ~_5~rc~ to make available a copy of your exemption <br />_~ _ ~:,+ a,~.nd supporting documents, and this exemption letter, <br />~. ~ r~~.}ce these documents available f_or public inspection may <br />~~ . _ ~.~~° ~~.o a penalty of $10 per day for each day there is a <br />_ ~. r:~:+axlp].y (up to a maximum of $5, 000 in the case of an <br />~!_~;:.~~.7 ~ See Internal Revenue Service Notice 88°120, 1988-2 <br />_ additional informationm <br />_._: ~aot required to file federal income tax returns unless <br />~~° _~;t;jec°t. to the tax on unrelated business income under <br />r.:i.~> ~. c; i= the Code. If you are subject to this tax, you must <br />L,:- i-_c~oma tax return on Form 990-T, Exempt Organization <br />___: i;~nc,xne Tax Return. In this letter we are not determinir.a <br />~~~~.: ~~~~ of ycur present or proposed activities are unrelated <br />~~ - oi~. ~.r!ess as defined in section 513 of the Code. <br />_..-. ti':eC an employer identification number even if you have <br />t~,._~~-~_~s~ Please use that number on all returns you file and <br />1. ;_,-~=pondence with the Internal Revenue Service. <br />;- ~.:.._. ~~-~forming your key District Director of this ruling. <br />.7:~.Ss letter could help resolve any questions about your <br />~~ ~.>i ~~ai~~~s and foundation status, you should keep it in your <br />~~ ~~~r ~,:~ ,°ec-ords, <br />,_:,. gave any questions about this ruling, please contact <br /><<~~~~_ ea1-!.ose name and telephone number are shown in the heading <br />-..~: i:i~:',Z.=;; _~.=`-~(.:L-`-?L".. i'Or Otht'r maiter5, 1nCllldliig glie~i0;.5 COnCer;~1P.J <br />~~ i ~~c :ceq:uirements, please contact your kev District Director. <br />Sincerely, <br />Jeanne S. Gessay <br />Chief, Exempt Organizations <br />Rulings Branch 2 <br />