04-11-2001 Council Agenda - Laserfiche WebLink

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Fen -1E -221 9":44 Internal Revenue Service Date: FEB 15 2001 Rosetown Playhouse 1910 W. County Road B. Roseville, MN 55113 ERE: CUSTIYER SERVICE 51 -3 25' V56 Department of the Treasury P. 0. Box 2505 Cincinnati, OH 45201 Person to Contact: Dee Anna Jarnon 31.03084 Customer Service Specialist Toll Free Telephone Number: 0:00 am. to 9:30 S» t<sT 877-829-5500 Fax Number. 513 - 263.3758 Federal Identification Number: 41- 1423844 Dew SIr or Madam: This is in response to the amendment to your organization's Articles of Incorporation hied with the state on November 20, 2000, We have updated our records to reflect the name change as indicated above. This letter is in response to your rsquest for a copy of your organization's detemtination letter. This letter will take the place Of the copy you requested. Our records indicate that a determination letter Issued in November 1982 granted your organization exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code. That letter is still in effect, Based an information subsequently submitted, we classified your organization as one that is not a private foundation within the meaning of section 509(a) of the Code because it is an organization described in section 509(a)(2). This classification was based on the assumption that your organization's operations would continue as stated in the application. If your organization's sources of support, or Its character, method of operations, or purposes have changed, please let us know so we can consider the effect of the change an the exempt status and foundation status of your organization. Your organization is required to rile Farm 990, Return of Organization Exempt from income Tax, only if its gross receipts each year are normally more than $25,000. If a return is required, it must be filed by the 15th day of the fifth month after the and of the organization's annual accounting period. The law imposes a penalty of $20 a day, up to a maximum of $10,000, when a return is filed late, unless there is reasonable cause for the delay. All exempt organizations (unless specifically excluded) are liable for taxes under the Federal Insurance Contributions Act (social security taxes) on remuneration of $100 or more paid to each employee curing a calendar year. Your organization Is not liable for the tax Imposed under the Federal Unemployment Tax Act (FUTA). Organizations that are not private foundations are not subject to the excise taxes under Chapter 42 of the Code. However, these organizations are not automatically exempt from other federal excise taxes. Donors may deduct contributions to your organization as provided in section 170 of the Code. Bequests legadoa, devises, transfers, or gifts to your organization or for its use ere deductible for federal estate and gin tax purposes if they meet the applicable provisions of sections 2055, 2108, and 2522 of the Code. Page 41