[Mail_treas] Update: 501c(3) Designation

[Judy Geers]

I love you guys....as always, you folks rock and are so helpful.

Bottom line...You don't need 501 (c)(3) status.  As a political subdivision
of the state of Ohio, with the full authority to levy taxes, contributions
to school districts in Ohio are already tax-exempt under IRC 170 (c)(1) if
they are used for a public purpose.

P
​lease see attached and below sample letter to give to those who ask.​

*To Whom it May Concern:*

 *You have requested a confirmation of the __________ District’s status as
a Section 501(c)(3) entity.*

 *According to the Internal Revenue Code, Section 501(c)(3) applies to the
tax-exempt status of corporations and foundations organized and operated
exclusively for educational purposes, among other purposes.  However, as a
public school district and a political subdivision of the State of Ohio,
the ___________ District falls under the definition in Section 170 for
eligible charitable contributions and gifts.*

 *Although your organization would want to consult their legal counsel for
specific advice, based on Section 170, a contribution made payable to the
______________ District should be eligible for this charitable deduction
status.*


Thank all of you for your responses.

Have a blessed Merry Christmas, Holiday Season, and Happy New Year.

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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