Internal Revenue Service Department of the Treasury
District Director
P. O. Box 2508
Cincinnati, OH 45201
Date: August 31, 1999 Person to Contact:
Gordon Schnur 31-02345
Customer Service Specialisi
Desert Sanctuary, Inc. Telephone Number:
P. O. Box 1781 877-829-5500
Barstow, CA 92312-1781 Fax Number:
513-684-5936
Federal Identification Number:
95-3837425
Dear Sir or Madam:
This letter is in response to your request for a copy of your organization's determination letter.
This letter will take the place of the copy you requested.
Our records indicate that a determination letter issued in April 1990 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 on 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)(1) and | 70(b)(1)(A)(vi).
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 on the exempt status and foundation status of your organization.
Your organization is required to file Form 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 end 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.
Alt 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 during 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, legacies, devises, transfers, or gifts to your organization or for its use are deductible for federal estate and gift tax purposes if they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code.