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RESOLUTION
REQUEST BY BLUE KEDGE HOSPICE FOR EXEMPTION FROM TAXATION
PURSUANT TO ARTICLE X, SECTION 6(A) (ti) OF THE CONSTITUTION OF VIRGINIA
WHEREAS, Blue Ridge Hospice, anon- profit organization, has requested the Board
of Supervisors of the County of Frederick, Virginia, to grant its request for a tax exemption
pursuant to Article X §6(a) (ta) of the Constitution of Virginia for certain property owned by
said organization in the County of Frederick; and
WHEREAS, no real property is owned by Blue Ridge Hospice that is part of this
appeal; and
WHEREAS, Blue Ridge Hospice may have an estimated personal property value
of $10,000 and the annual estimated personal propertytax to be exempt would be $420.00;
and
WHEREAS, Blue Ridge Hospice does not anticipate unrelated income gross
receipts under IRC Code § 511 et seq. and therefore requests exemption from any annual
business license; and
WHEREAS, The Board of Supervisors examined and considered the provisions of
Section 58.1 -3651 (B) of the Code of Virginia.
NOW, THEREFORE, BE IT RESOLVED, that the Board of Supervisors of the
County of Frederick, Virginia, hereby supports, pursuant to Article X, §6 (a) (6) of the
Constitution of Virginia, to provide:
1. That Blue Ridge Hospice is classified and designated as a charitable and
benevolent organization pursuantto the Code ofVirginia, Section 58.1 -3651 (A);
and
2. That personal property owned by Blue Ridge Hospice and used by it exclusively
for charitable and benevolent purposes on anon- profit basis is determined to be
exempt from taxation, state and local, including inheritance taxes; and
3. That Blue Ridge Hospice will not conduct business that is unrelated business
taxable income and what business it conducts will be used by it exclusively for
charitable and benevolent purposes on anon- profit basis is determined to be
_ exempt from taxation on state sales tax and Local license taxes.
Resolution -Blue Ridge Hospice
Page 2
ADOPTED this .12th day of September 2007.
Upon motion made by Charles S. DeHaven and seconded by Barbara
E. Van Osten, the above resolution was approved by the Frederick County Board of
Supervisors, at their meeting and public hearing held on September 12, 2007, by the
following recorded vote:
Richard C. Shickle Aye Bill M. Ewing Aye
Gene E. Fisher Aye Philip A. Lemieux Aye
Gary W. Dove Absent Charles S. DeHaven, Jr. Aye
Barbara E. Van Osten Aye
A COPY TESTE:
Johr�`R (Riley, �rf ��' -�
Clerk; Board of Supervisors
County of Frederick, Virginia
Resolution No.: 013 -07
cc: Cheryl B. Shiffler, Finance Director
C. William Orndoff, Jr., Treasurer
Ellen E. Murphy, Commissioner of the Revenue
COUNTY of FREDERICK
John tr. �it�y, 3r.
County Administrator
540/665 -5666
September 13, 2007 Fax 540/667 -0370
E -mail:
jri ley C�co.frederick.va.us
Anthony W. Crosen
Director of Development
Blue Ridge Hospice
333 West Cork Street, #405
Winchester, VA 22601
Dear Mr. Crosen:
The Frederick County Board of Supervisors, meeting in regular session and public
hearing held on September 12, 2007, approved your request for tax exempt status for
personal property and annual business license for your new thrift shop opening in Stephens
City, Virginia, as requested in your correspondence dated July 26, 2007. The resolution
passed by the Board is enclosed.
Should you have any questions, please do not hesitate to contact me.
With kindest regards, [ am
S� erely,
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John R. Riley, Jr.
County Administrator
JRR /tjp
Enclosure
cc: Ellen E. Murphy, Commissioner of the Revenue
C. William Orndoff, Jr., Treasurer
Cheryl B. Shiffler, Finance Director
.._ CSSJ PIcomm�ssonertewnue�LenerslBlueRidgeHospiceTazExempt $tams(091207BdMtg),wpd
107 North Kent Street Winchester, Virginia ?2601 -5000
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79lYXw. --
- NOTICE OF
PUBLIC HEARING
The Frederick County Board of Supervisors will
laid a Public. Headrg on Wednesday, September 12,
ZDD7 at T.f5 P.M:, in the Board of Supervisors' Meetsg
Room;. County Administration Building, 107 North Kent
Street, Wnichesler, Virginia, to Consider the Following:
Tax Sxmnl�Statua Request from Blue Ridge Fios-
!t!tffi Request from the Blue Ridge Hospice, a Non -
Pro1R Ysginia Organization, to be Classified and Desig-
rrated as a Charitable and Benevolent organiza0on
wi0tin the Context of §6(a) (6) of Artcle X of the Consfi-
tuGan � Virginia. The Estimated Assessed Value hen
the Personal Property Owned by the Blue Ridge Hos-
pica is $tO,ODD and the.Annualfsiimated Personal
Property Taic to be Exempt Would Be $420.D0
Prapgsed School Bond Financing by tfre County4
t•rederirk. Virginia. The Board of Supervisors of the
Corxdy of Frederick, Virginia (the °County') will HoM a
Pubkc Hearing in Accordance with Section 15.2 -2606 of
the Code of Virginia, 1950, as Amended, on the
Issuance of General Obligation School Bonds (the
"Bonds °) of the County in an Amount Not to Exceed
$4,DOD,ODD to Finance Certain Capital Projects for Pub-
lic School Purposes. A Resolution Authorizing the
Issuarrpe of the Bonds will be Considered by the Board
d Supervisors at its Meeting an September 12, 2007.
CorrsWer a Deed to Convey the old Stephens C
Located on the. East Side of U.S. Route 11 in
the Town of Stephens City, Opequcn Magisterial Dis-
itct, Described as "PARCEL A° in Ptat of Survey of
EG'att Ritchie, Jr., C:LS. Dated May 27, f 992 and Con -
tairirrg 1.2961 Acres to the Town of Stephens City.
Amendment to the 2007.2008 Fiscal Year 8udoet -
Pursuant to Section 15.2 -2507 of the tAde of �rtjvria,
t95D, as Amended, the Board of Supervisors wRl HoB
a Public Headng to Amend the Fscai Year 2007.2008
Budget to Reflect:
Capital Projects Fund Supplemental Appropriatiorf
in the Amount of $2.554.655.
Tha Amount Represents Outstanding Purchase
Order Balance at June 30, 2007.
Inquiries conceming the above may be addressetl
to the Office of the CquntyAdministrator, between the
hours of &W A.M. and S:OO P.M., Monday through Fri-
day, 107 North Kent Street, Winchester, Virginia 22601,
(54D) 665 -5666: '
Rezoning X07-07 of I-81 Distribution Center. Sub-
mitted by Triad Engineering, Inc., to Rezone 59
Acres from RA (Rural Areas) District. to M1 (Light
Industriaq District, with Proffer, or Office and
Warehouse Uses. The Properties are L'veateii
Approximately D.61 Miles Nortfrxrf!:3he Route 1,T.
Intersection with Cedar Hill (Roi�:�±�i�,, Bounded
on the West by Interstate Route�arid on itte East
by Martnsburg Pike (Route � *) "'jf9i� identfied
by Property Identification Ntttrrb�I3 A PDB and
33 -A -11D in the Stonewall Magrsl��istrict
n.
Inquines conceming the atmve may be addressed
to the Office of Planning and;0 velopment, between
Ore hams a 8:00 A.M. and 5 OmSO:; Monday through
Fdday, 147 North Kent Street, Wincheste, Virginia
22601. (5411) 665 -5651.
F ,
Interested citrzens may the Beard to
speak oh the above Rams. (A Benda will
be available -for review at the nal'
Library, Braddock and Pre ,� ;,'¢
Winchester, Virginia; and Ihe-Bo'tsm'an"L'itrrary,-
Tasker Road, Stephens City+; Wrgkda, the -week of
September 10, 2007. You Can A1srJ V'rstt the'. Web a<.
www.co.frederickva.us}
Jgfn R. R;ley, Jr.
CourdyArbnrnistnrtor
w,Y M YB.aC
THE WINCHESTER STAR, Wednesda , Se tember 5, 2007
��
NOTICE OF
PUBLIC HE�IRING
The Frededdr Caumy Board of Supervisors r
hold a Public Hearing an Wednesday,. Septembeir
2007 at 7:15 P.M., as We Board ofSupervisors' Meeti
Room, County Adtrn guittlir�g 107 North KE
Street, Winchesier,'lriegfrda, ro Considerthe Followinc
Tax ExemoF � �-. from BI_ ,�avr„�� Flo
ld�, Nequest from itre Btue Ridge Hospice, a No
Proftt Virginia Or�nization, to be Classified � Desi
noted as a Charitable and BenevolantOrganizatic
within the Context of §6(a) (6) of Art -isle X of the Cnns
lotion of. Virginia. The Estimated gssassed Value froi
the Personal Properly Owned by the Birie Ridge Ho;
pica is $10,Ot)0 and the Annual Estimated Person:
Property Tax to be Exempt Would 9a $420.00
Pr000s�d School Baru! Fmencino Im tfte Co mtr
Fredeno�, -the Board of Supervisors of !hr
County of Frederick, VfragPttla (the "Cooniy°j will Hold :
Public Hearing in Accorderrce with Section 15.2 -2606 0
the Code of Virginia, 1950, as Amended, on the
Issuance of GeneraCObfigafion School Bonds -.(the
°Bonds °) of the Costnty in an Amount Nat to Exceed
$4,000,000 to Finatrce Cerlairi Capital Projects for Pub -
tic School Purposes: A Resolrition Authorizing the
Issuance of the Bonds wdl be Considered by the Board
of Supervisors at its Meefirg on Septemberl2, 2007.
consider a Deed to roay�, the roa � „,ii8 C�,
School. Located on the East Side of U.S. Reute 11 in
the Town of Stephens City, Opequon Magisterial Dis-
trict, Described as "PARCEL. A° in Plet of Survey of
Elliott Ritchie, :)c, C.LS. Dated May27, 1992 and Con-
taining 7.2961 Acres to the Town of Stephens City.
Amendment to the 20x7 2008 Fi al Year Budget -
Pursuant to Section i5.2 -2507 of the Code of Vrrginia,
1950, as Amended, tfre Board of Supeivisors wfil Hold
l Public Hearing to Amend the Fiscal; Year,2ppZ- .��'.c,�
3udget to Reflect:
Caoftal Projects Fund Suoo mental Appro 'on
m the Amount of �� R55
This Amount Represents Outstanding Purohase
Order Balance at June 30, 2007. -
Inquiries wnceming the above may be addressed
� the Office of the County Administrator, between the
ours of 8:00 A.M. and 5:00 P.M., Monday through Fri -
ay, 107 North Kent Street, Winchester, Vifginia 22601,
i40) 665 -5666.
lezoning #07 -97 of t-81 Distribution Carder Sub -
iitted by Triad Engineering, lnc., to Rezone 59
Gres from RA (Rural Areas) District to Mi (Light
idustrial) District, with Proffers, forOffice and
iarehouse Uses. The Properties are Located
pproximately 0.61 Miles North of the Route 11
tersection with Cedar Miil (Route 671), Bounded
r the West by Interstate Route 81 and oh the East
� Martinsburg Pike (Route 11); and are idenfrfied
Property Identification Numbers 33 -A -709 and
I -A-110 in the Stonewall Magisterial District.
Inquiries concerning the above may be addressed
the Office of Planning and Developmerrt,.between
s hours of 8:00 A.M. and 5:00 P.M., Monday through
iday, 107 North Kent Street, Winchester, Virginia
601, (540) 665.5651.
Interested citizens may appear before the Board to
sak on the above items. (A copy of the agenda will
available for review at the Handley Aegionel
brary, Braddock and ,Piccadilly Streets,_
nchester, Virginia; and the Bowrnan Libraiy,
sker Road, Stephens laity, Virginia, the vreek. of
ptember 10, 206/. You Can Also Vr� the Web at
rw.co.frederick.va.us)
THE WINCHESTER STAR Wednesday August 29 2007
Frederick Cauiz-�y, Virg nia
Ellen E.1Vlurphy
Commissioner of the Revenue
107 North Sent Street
Winchester, 4 A ??601
email: emurphy @co.irederick.��s_us
Telephone (540} 665 -5681 Fax (540} 65; -5487
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DATE: AUGUST 1, 2007 � �`� - � ^�:
,• _�. oa ;rekGouttll
TO: JOHN R. RILEY, 3R., COUNTY AD]h�IINISTRA'TOR �
FREDERICK COUN'T'Y BOARD OF SUPERVIS{3RS �=
�, ,
FROM: ELLEN E. MURPHY, COMMISSIONER OF TIIE REVENUE
RE: REQUEST FOR EXEMPT STATUS: BLUE RIDGE HOSPICE THRIFT
STORE
Attached please find information provided by the Blue Ridge Hospice as part of their application
to the Board of Supervisors for exempt status for a thrift store to be operated in the county in the
Stephens City area. The attached information includes a letter. of intent and request, their mission
_ statement, their Virginia retail sales tax exemption, and their Int� -2nal Revenue Service letter of
exemption.
Although the letter came to me it is their intention to make the appeal for exemption to the Boazd
of Supervisors.
I have retained their Internal Revenue Service Return of Organization Exempt From Income Tax
Form 990 for 2005. I have examined this return and farad no excess unrelated income, expenses
nor excessive payment to officers on this return. I do not have the 2006 income tax return.
Estimated revenue loss to the locality would be approximately $500 annually. They already have
sales tax exemption (see attached). My estimate of local revenue loss includes an exemption for
business equipment and business licensing taxation.
If you have any questions, please contact Mr. Anthony Crosen of Blue Ridge Hospice at his
information on their letter. I will also be glad to answer any additional questions..
BOARD OF DIRECTORS
Officers
PRESIDENT
Lynne Sayles
VICE PRESIDENT
Kathy Gvstin, M.D.
SECRETARY
Karen Oleksa '
TREASURER
Robett Mowery
IMMEDIATE PA57 PRESIDENT
Christopher Curran
AT LARGE
George Caley
W Jackson Helm, M.D.
Helen Zebarth
DIRECTORS
Nate Adams
B. Scott Arthur
Lee Braithwaite
1� �'-
July 26, 2007
SLUE � RIDGE �_
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Ms. Ellen Murphy
Commissioner of Revenue, Frederick County
107 North Kent Street
Winchester, Virginia 22601
Dear Ellen,
On behalf of Blue Ridge Hospice, please accept this Letter as an application
for locality and personal property tax exemption, with respect to our newest
thrift shop location in Stephens City. The Blue Ridge Hospice Thrift Shop
will occupy leased space at 760 Warrior Drive, #4. Our grand opening is
targeted for late Augnst Hours of operation will be Monday through
Saturday, 9:00 a.m. to 6:00 p.m. The new shop wilt offer upscale. clothing and
accessories, household items, garden items, and much more.
F =riant
Blue Ridge Hospice is anot- for -profit health care organization founded lrl
Mark Garber
I98I ,providing physical, emotional, social, and spiritual care for terminally
Wanda G,Ibert
iii patients and their families Ill the City of Winchester and the counties of
Salty Hovermale
Frederick, Clarke, Warren, Shenandoah, Page, Fauquier, Rappahannock, and
Barry Lee
western Loudoun. Blue Ridge Hospice is regarded aS an integral part of the
Charles E. Maddox, Jr
health services system in the northern Shenandoah Valley and surrounding
Jeanne Mezzatesta
area.
Nancy Picklap
Deborah Rutter
Kimberly
The mission of the Blue Ridge Hospice thrift shops is three -fold: to help pay
Sowers
With sales proceeds the cost of quality hospice care for residents of the
CHIEF EXECUTIVE OFFICER
northern Shenandoah Valley, to provide high- quality, reasonably- priced
Ernest J. Carnevale, Jr
merchandise to these communities; and to assist those who wish to donate
MEDICAL DIRECTOR
new or gently used belongings they no longer need.
Mai Amy Ha, M.D.
Proceeds from Blue Ridge Hospice thrift shops make quality end -of =life care
available to all, regardless of ability to pay.. Our thrift shops continue to
provide essential financial resources for our patients and families. Last year,
Blue Ridge Hospice cared for more than S50 patients and assisted more than
2,000 family members with its grief and loss services.
The selection of Stephens City for our newest thrift shop location is a
reflection of the growing number of hospice patients and families in the town
and the surrounding service area. Blue Ridge Hospice is delighted with the
333 West Cork Street, #405 •Winchester, Virginia z�6ot (54.0) 536 -�2�0 (800) s38 -5678
WWW.B LUERIDGEHOSPICE.O RG
opportunity to establish a greater presence in the Frederick County
community.
With the above - mentioned information and attad�ed 501 (c)(3) supporting
documentation, we ask that you consider granting applicable eg�ption status
to Blue Ridge Hospice.
If you require further information, please feet free to contact me directly at
(540) 536 -1109, or via a -mail at acrosen(a�blueridgehosniee org-
Thank you for your consideration, and I look forward to hearing from You.
Respectfully,
�,7
`� } � u
Anthony.C�'osen,
Director of Development
DiYCCfO!' r�f�rc, ^�e(n�u ;cent
acro;er��hhierirlgehnspice.�>� g
.r,i Cf'esi Got'Ic Site ?[, nµt1j
Si §nchesiec. 4'A 33(i6?
�:n.�u:i7lneriu�ehnsrice.or�
Blue Ridge Hospice -About Us
-ti b6lli BLUE IZt i7CE iiDSPICB
i
i
Blue Ridge Hospice is anot- for -profit health care orgarreation founded m 7981, providing physical j
emotional, social and spidtual care for terminagy A patients and their farrn"Gg in the City of Winctresia
and dte Frederick, Clarke, Warren, Shenandoah, Page, and western Loudwur counties of Virginia.
Blue Ridge Hospice is regarded as an integral part w the health services system in the northern
Shenandoah Valley and sunounding area. - .
Services provided by Blue Ridge Hospice are uMer
professional medical supervision and provided to aloes
the dying person to live as pain -free and comfortable as
possible. In most cases, hospice provides care for the
terminally ill patient in the home. However, Blue Ridge
Hospice's eight -bed residential canter in dovartfown
Winchester provides an a8emative setting for some
patients and their families.
- Our M1fissirn
i
To make qua�yeM- ofa "rfe care available to
individuals and tamliea facing sedous Bhrgs � i
and to suppmi arryone in our comnunityy t
k affected try deatle, dying, and loss.
r
i
Blue Ridge Hospice would not be successful wdhoLL � dedicated staff and a rurdre of loyal volunteers
Currerrtly, � 30 professionals serve on staff at 6fue Hos rce rwidi
RWge� P P rg expertise in nursing,
adminisVation, counseling, and social work.Ttrey cofabOrate wkh more 8wr251 volunteers, who offer
j generous contributions of time, talent, and compassion
I
On another level, the hospiw movement has dote mne than just ease the dyeul pro -„ass of the
' terminally III—it has changed attitudes about dying. Thity years ago, fam"ies were encouraged m leave
the side of the dying person; children were protected from death, and death was viewed as an �P in Gfe
and not a "when." Helen Zebarth, co-founder of Bha Ridge Hospice says,
_ - - � 'the United States is dealing better with death thmr rtr the past. The work of trospice has helped us
nationally admit that death is not a failing of fana'ly, mru1ca11reatmerK, aGod, but rs the natural restit d
- being alive.'
- I
Obviously, the end result of living is dying, a nahsai process expertaneed by aA. Often this view of fie
-_ Inevitable offers invaluable lessons, as expressed by a $lue Ridge Haspka? wlunteer.
'Often, we get more out of this relationship tttan V2 give, that we team more than we teach, that the dying
iare in fact our best teachers. Thank you for letting us hold your hand. You said I gave you courage. but
i together we produced courage for both of us. Thank you for reaffirming that hospice Is about going, for
reminding us how fragile life really is, that we shordd live fully each day being certain to say "I bve you;
I'm sony; you're so special; Thank you.' Our lives are fuller and have mare meaning because of you.'
Blue Ridge Hospice is licensed and is a certified MedicarelMedicaid provider. Services are avaiWde
regardless of age, race, sez, religion, ethnic ortgin, physical or mental handicap, diagnosis, prior modality
-___ � of treatment, or ability to pay.
- _ i
�, Our Notice of Privacy Practices (PDFl37 k)
i
,�I Blue Ridge Hospice is proud to be accredited by the Joint Commission on Accreditation of HeaBhcare
-� I Omaniza8ons (JCAHO�.
Home � Abou7 � What is Hospice? � Dur Servivs) Vtrlunteedne � Trla Shoo � Event6
Make a Donation � Emblovment � ews) Remrttg � R'va ^v star mere � � � Contact Us
http : / /�rww.b 1 ueridgehospi ce. org/abouthhnl
Page 2 of 2
.-�30STf' CIS
Hisfosy
Board of Directors
CEO Message
c.....r,,.....a.,r
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l�efe iRfdaa Hospkce has
earned Tire Joird Commissions
Gold Sea! of Approval1°
7/23/2".007
Commonwealth of Virginia
Department of Taxation
www.tax. state.va.us/nonnrofit
Retail Sales and Use Tax Certificate of Exemption
Blue Ridge Hospice, Inc. issued Date: 07rlll/2004
333 West Cork Street Expiration Date: 071ED1./2008
Wiachesier, VA 22601 Exemption Number: SE54I 126227F07012008
�����
_. _
This letter confirms that your organization qualifies under Code of Yfrginia ¢ 58.1 - 609.11 to
purchase. tangible personal property without paying the Virginia sales and use tax. The
exemption is not applicable to the purchase of taxable services, sack as meals or lodging The
effective date of this exemption is July 1, 2004,
To purchase tangible personal property without paying a sales and use tax:
• Present a copy of this letter to each dealer.
• Pay directly from the organization's funds. Purchases by a member of the organization
from their personal fiords (ie., cash, perscmal credit card or personal checking account)
are taxable even though they may be reimbursed by the organization. 1'f the orgauization
issues credit cards to employees who are responsible for payment of the charges that are
reimbursed by the organization; these type transactions are taxable.
• Employees or members may NOT use this exemption certificate to purchase goods for
personal use.
Dealers, please note the following:
• The dealer is required to have on file a vaiid certificate of exemption from each
organization.
I certify that the item or items being purchased are purchased by and used or consumed by the
organization named above and that payment for this purchase is made to the vendor from the
organization's funds.
Organization's Authorized
Printed Name: �� J. Carnevale Jr.
Any misuse of exemption certi5catea will be snbjed to the pesaliies presen'bed is § 58.1-
623.1 of the Code of i'irginia.
�-r'
internal Revenue Service
District Director
Date: November 8, 1999
Blue Ridge Hospice, Inc.
333 W. Cork St
Winchester, VA 22601 -3862
Dear Sir or Madam:
Department of the Treasury
P. O. Sox 2508
Cincinnati, QI-i 45201
Person to Contact:
Judy Simonson 31 -04016
Customer Service Representative
Telephone Number:
877 - 829 -5500
Fax Number:
513 - 263 -3756
Federal Identification Number;
54- 1126227
This {ester is in response to your request for affirmation of your organization's exempt status.
Our records indicate that a determination letter issued in June 1980 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 prnrate
foundation within the meaning of section 509 {a) of the Code because it is an organization described in
sections 509(a)(1) and 170(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, v►ihen a return is filed late, unless there is reasonable
cause for the delay.
All exempt organizations (unless specifically excluded) are liable for taxes under the Federal Insurance
Contributions Acs (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.
b
.�, �
-2-
Ridge Hospice, Inc.
126227
organization is not required to file federal income tax returns unless it is subject to the lax on unrelated
Bess income under section 511 of the Code. If your organization is subject to this tax, it must file an
ne tax return on the Form 990-T, Exempt Organization Business Income Tax Return. In this letter, we
of determining whether any of your organization's present or proposed acclivities are unrelated trade or
less as defined in section 513 of the Code.
aw requires you to make your organization's annual return avaiPable for public inspection without charge
ree years after the due date of the return. You are also required to make available for public inspection
�y of your organization's exemption application, any supporting documents and the exemption letter to
idividual who requests such documents in person or in writing, You can charge only a reasonable fee
production and actual postage costs for the copied materials. The law does vat require you to provide
s of public inspection documents that are widely available, such as b
d Wide Web). You may be liable for a penalty of $20 a day for eachYdaosting them on the Internet
vents available .for public inspection (up to a maximum of $10,000 in the case of an annual return).
lse this letter could help resolve any questions about your organrzaton's exempt status and foundation
�, you should keep it with the organization's permanent records.
h2- any questions, please call us at the telephone number shown in the heading of this letter.
attar affirms your organization's exempt status.
Sinc�eiy,
' M
C. Ashley Bullard
District Director