Amended and Restated Agreement – Additional Funding for Neighborhood Corridors Matching Grant Program - Urban Enterprise Association of South Bend, Inc.

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X 2 Urban Enterprise Association of South Bend, Inc. Donors may deduct contributions to you as provided in section 170 of the Code. Bequests, legacies, devises, transfers, or gifts to you or for your, Use are deductible -for federal...esta ' tq_�%gd gift-- tax p�uxposesAi,f they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code. Donors (including private foundations) may rely on this ruling unless the Internal Revenue service publishes notice to the contrary, However, if you lose your 509(a) status as shown above, donors (other than private foundations) may not rely on the classification shown above if they were in part responsible for, or were aware of, the act that resulted in your loss, of such status, or they acquired knowledge that the Internal Revenue Service had given notice that you would be removed from that classification. Private foundations may rely on the classification as long as you were not directly or indirectly controlled by them or by disqualified persons with respect to then. However, private foundations may not rely on the classification shown above if they acquired knowledge that the internal Revenue Service had given notice that you would be removed from that classification. "111 if your organization conducts fund-raising events such. as "J benefit dinners, auctions, membership drives, etc., where something of value is received in return for contributions, you can help your donors avoid difficulties with their income tax returns by assisting them in determining the proper tax treatment of their contributions. To do this you should, in advance of the event, determine the fair market value of the benefit received and state it in your fund-raising materials such as solicitations, tickets, and receipts in such a way that your donors can determine how much is deductible and how much is not. To assist you in this, the Service has issued Publication 1391, 2(_adUctib_i_1_i_t_Y_9f PUM9Dts- -M'_11de to Or__qALi_j.4ation _ uc 7_you may obtain ,gL c_end ftin Fund-RaisjEg, Events. copies of Publication 1391 from your key district office. 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 micre than $25f000.�, If Your gross receipts each year are not normally more than $25,000, we ask that you establish that you are not required to file Form 990 by completing Part I of that Form for your first year. Thereafter, you will not be required to file a return until your gross receipts exceed, the $25,000 Minimum. For guidance in determining if your gross receipts are "normally" not more than the $25, 000 limit, see the instructions for the Form 990. lf.a return is required, itli� must be filed by the 15th day of the fifth month after the end of,e1r. your annual accounting period.�� A penalty of $10 a day is charged when a return is filed late, unless there is reasonable cause for