[Mail_treas] 501c(3) Designation

[Judy Geers]

Fellow Treasurers,

>From time to time, I'm asked for our 501c(3) designation letter from the
IRS.  However, the letter in our files from the IRS states "our records do
not specify your federal tax status..." It then goes on and provides
general information about the tax treatment of state and local governments
and provides definitions for governmental units, entities meeting the
requirements of section 115(1), and Tax-Exempt Charitable Organizations
that may qualify as a 501c(3) organization.

Have any of you actually applied for the 501c(3) tax exempt status?
Looking into the application process, it requires me to file organizational
documents i.e. article of incorporation or constitution, etc.  There is
also a requirement that those documents indicate where the assets go if the
organization is dissolved.  I'm assuming I'd need to attach the Ohio
Constitution and ORC Chapter 33.

Any thoughts or help you can give me would be truly appreciated.

Thanks,

Judy Geers, Treasurer
Graham Local Schools
7790 W. US Hwy. 36
Saint Paris, OH  43072
Phone (937) 663-4123
Fax (937) 663-4457
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