Non Res Block Party - Studebaker National Museum

Home Browse Search

07/11/2012 13:19 FAX 574 235 8522 Internal Revenue Service District Director Data; NOV 2 81983 Studebaker Museum, Inc. 227 W. Jefferson South Bend, IN 46601 •, . Doar Appl,ioantt, STUDEBARER^ MUSEUM upol Department of the Treasury F.rnployer identilication Number: 35•-1555535 Accounting Period Ending: Deeember 31 Foundation Status Classification, 509 (a) (2) Advance Ruling Pe ed Ends: December 31, 1984 Person to Contact; Donna Carlisle Contact Telephone Numbers 513-684-3578 Case No..313a76024Eb Based on information supplied, and assuming your operations will be as stated in your application .for recognition of exemption, we have d.et.ersn3.-qod you are exempt from Federal, income tax under seotion 501(o)(3) of the Internal Rev+an,ue Code. Because you axe a newly created organization, we are not now moms a final determindtion of your foundation status under seotion ao9(a) Of the C-040 . However, vie have determined that you can reasonably be expected to be a publicly supported organization described in aeotion 509 (a) (2) . Accordingly, you will be treated as a publicly supported organization, and not as a private foundation, during an advance ruling period. This advance ruling period begins on the date of your inception and ends on the date shown above. Within 90 days after the end of your advance ral.ing period, yolti taut submit to us information needed to determine whether you have met the requirements of the applicable support test during the advanoe ruling period. It you est011s3h that you have been a publicly supported organization, you will be classified as a section 509(a)(1) or 509(a)(2) organization as Long as you continue to Most tho requirements of the appliaable ,support test. If you do not meet the public support ►:equirements during the advance ruling period, you will be.oiasritied as a private tounda•tion for future periods. Also, if you are classified as a private founft-tion, yi>u will be treated as a private fpundati.on from the date of your inoeption for purposes of seotions 507(d) and 4940. Grantors and donors may rely on the determination that you are not a private foundation until 90 days after the end of your advance ruling period. Nt you submit the required information within the 90 daym, grantors and donors may oolitinue to rely on the advance determination until. the Servioe makes a final, dotelrmination of your foundation status. However, if notioe that you will no longer be treated as a seotion 509(a)(2) organization is published in the Internal Revenue Bulletin, grantors and donors may not rely on this determination after the date of such publioation. Also, a grantor or donor may not rely on this determination if he or she was in part responsible for, or was aware of, the act or failure to act that resulted in your loss of section 509(a)(2) status, or acquired knowledge that tho internal. Revenue Servioe had given notice that you would be remove4! From classification as a section 509(a)(2) organization. P.O. sox 2508, Cincinnati, Ohio 452011 tcveq j tw L,,Ater 11145(DO) (6 -77)