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    501 C 3 Letter

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    api-245103834
    This letter from the IRS modifies an earlier determination that an organization would not be treated as a private foundation. The IRS has now determined that the organization, Grand Rapids Sports Hall of Fame Ltd, is not a private foundation under section 509(a)(2) of the tax code. The letter notes the organization must make its annual tax returns and exemption application available to the public and may face penalties for failing to comply with disclosure requirements. Grantors and contributors can rely on this determination that the organization maintains its tax-exempt status unless the IRS publishes contrary notice.

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    501 C 3 Letter

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    api-245103834
    58 views2 pages
    This letter from the IRS modifies an earlier determination that an organization would not be treated as a private foundation. The IRS has now determined that the organization, Grand Rapids Sports Hall of Fame Ltd, is not a private foundation under section 509(a)(2) of the tax code. The letter notes the organization must make its annual tax returns and exemption application available to the public and may face penalties for failing to comply with disclosure requirements. Grantors and contributors can rely on this determination that the organization maintains its tax-exempt status unless the IRS publishes contrary notice.

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    501c3letter

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    This letter from the IRS modifies an earlier determination that an organization would not be treated as a private foundation. The IRS has now determined that the organization, Grand Rapids Sports Hall of Fame Ltd, is not a private foundation under section 509(a)(2) of the tax code. The letter notes the organization must make its annual tax returns and exemption application available to the public and may face penalties for failing to comply with disclosure requirements. Grantors and contributors can rely on this determination that the organization maintains its tax-exempt status unless the IRS publishes contrary notice.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    58 views2 pages

    501 C 3 Letter

    Uploaded by

    api-245103834
    This letter from the IRS modifies an earlier determination that an organization would not be treated as a private foundation. The IRS has now determined that the organization, Grand Rapids Sports Hall of Fame Ltd, is not a private foundation under section 509(a)(2) of the tax code. The letter notes the organization must make its annual tax returns and exemption application available to the public and may face penalties for failing to comply with disclosure requirements. Grantors and contributors can rely on this determination that the organization maintains its tax-exempt status unless the IRS publishes contrary notice.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 2

    TNTFRNAL REVENUE SERVICE

    P. 0. 0X 2509
    CTNCTNNATI, OH 45201

    NOV 07 ZOOQ
    GRAND RAPIDS SPORTS HATiL OF PANE
    LTD
    0/0 PATRIOX J HOLNES
    161 OTTAWA AVE W STE 600
    GRAND RAPIDS, Mi 49503 0000

    DEPARTMENT OF THE Th:EASUP

    Fnipoyer Tdentification Number:


    38 3264574
    DIN
    17053274768030
    Contact Person:
    JOHN -JENI4EEIN
    1D# 31307
    Contact Telephone Kumber:
    (877) 829-5500
    -Our Letter Dated:
    February 1997
    addendum Applies:
    No

    Jear Applicant:
    This modifies our letter of the above date in which we stated that you
    would be treated as an organization that is rot a private foundation unt
    the
    expiration off your advance rulinq period.
    Your .xemp 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 subnitted, 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)
    Crantors 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 .1 :e or she was in part responsible for, or was aware of
    the act or failure to act, or the substantial or material chango on the part of
    the organization that resulted in your loss of such statue, 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.
    You are required to make your annual infonuation return, Form 990 or
    Form 990-EZ, available for public inspection for three years after the later
    of the due date of the return or the date the return is filed. You are also
    required to make available for public inspection your exemption application,
    any supporting documents, and your exemption letter. Copies of these
    documents are also recuired to be provided to any individual upon written or in
    person request without charge other than reasonable fees for copying and
    postage. You may fulfill this requirement by placing these documents on the
    Tnternet. Penalties may be imposed for failure to comply with these
    requirements. Additional information is available in Publication 557,
    Tax-Exempt Status for Your Organization, or you 1ay call our toll free
    number shown above.
    It we have indicated in the heading of this letter that an addendum
    applies, the addendum enclosed is an integral part of this letter.
    Letter 1050 (D0/CG)

    -2-GRAt) RAPIDS SPORTS HALL OF FANE

    Because this letter could help reo1ve any questions about your private
    foundation status, please keep it th your permanent records.
    If you have any questionG, p:Lease contact the person whose name and
    telephone numter are showis above.
    Sincerely yours,

    L flie
    Steven 1. Miller
    Director, Exempt Organizations

    Letter 1050 (DO/CG)

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