|Bear Creek Quilt
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|Internal Revenue Service||
Department of the Treasury
P. O. Box 2508
Cincinnati, OH 45201
|Date: January 20, 2000
Bear Creek Quilt Guild, Inc
|Person to Contact:
This letter is in response to your telephone request on
January 20, 2000 for a copy of your organization's
Our records indicate that a determination letter issued
in August 1997 granted your organization exemption
Based on information subsequently submitted, we classified
yoUr organization as one that is not a private
This classification was based on the assumption that your
organization's operations would continue as stated
Your organization is required to file Form 990, Retum
of Organization Exempt from Income Tax, only if its
All exempt organizations (unless specifically excluded)
are liable for taxes under the Federal Insurance
Organizations that are not private foundations are not
subject to the excise taxes under Chapter 42 of the
Donors may deduct contributions to your organization as
provided in section 170 of the Code. Bequests,
Your organization is not required to file federal income
tax retunns unless it is subject to the tax on unrelated
The law requires you to make your organization's annual
return available for public inspection without charge
Because this letter could help resolve any questions about
your organization's exempt status and foundation
If you have any questions, please call us at the telephone number shown in the heading of this letter.
This letter affims your organization's exempt status.
Robert C. Padilla
Manager, Customer Service
This modifies our letter of the above date in which we stated that you would be treated as an organization that is not a private foundation until the expiration of your advance ruling period
Your exempt status under section 501(a) of the Internal Revenue Code as an organization described in section 501(c)(3) is still in effect. Based on the information you submitted, we have determined that you are not a private foundation within the meaning of section 509(a) of the Code because you are an organization of the type described in section 509(a)(2).
Grantors and contributors may rely on this determination unless the Internal Revenue Service publishes notice to the contrary. However, if you lose your section 509(a)(2) status, a grantor or contributor may not rely on this determination if he or she was in part responsible for, or was aware of, the act or failure to act, or the substantial or material change on the part of the organization that resulted in your loss of such status, or if he or she acquired knowledge that the Internal Revenue Service had given notice that you would no longer be classified as a section 509(a)(2) organization.
If we have indicated in the heading of this letter that an addendum applies, the addendum enclosed is an integral part of this letter
Because this letter could help resolve any questions about your private foundation status, please keep it in your permanent records.
If you have any questions, please contact the person whose name and telephone number are shown above.
Steven T. Miller
Director, Exempt Organizations
Letter 1050 (DO/CG)
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