Clan MacMillan, Southern Branch, is a Public Charity as defined under 501 (c) (3) of the Federal Code.
INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY
P.O. BOX 2508
CINCINNATI, OH 45201
Employer Identification Number: 42-1629816
Date: DEC 28, 2004 DLN: 604317188
Contact Person: Janime L Estes ID# 31126
Contact Telephone Number: 877 829-5500
Accounting Period Ending: May 31
Public Charity Status:
170 (b) (1) (A) (vi)
Form 990 Required: Yes
Effective Date of Exemption: May 26, 2001
Contribution Deductibility: Yes
CLAN MACMILLAN PACIFIC BRANCH UNITED STATES
C/O HAROLD FRED YOUNG
2451 GEYER LN
ALPINE, CA 91901-3006
Dear Applicant:
We are pleased to inform you that upon review of your application for tax exempt status we have determined that you are exempt from Federal income tax under section 501 (c) (3) of the Internal Revenue Code. Contributions to you are deductible under section 170 of the Code. You are also qualified to receive tax deductible bequests, devises, transfers or gifts under section 2055, 2106 or 2522 of the Code. Because this letter could help resolve any questions regarding your exempt status, you should keep it in your permanent records.
Organizations exempt under section 501 (c) (3) of the Code are further classified as either public charities or private foundations. We determined that you are a public charity under the Code section(s) listed in the heading of this letter.
Please see enclosed Information for Exempt Organizations Under Section 501 (c) (3) for some helpful information about your responsibilities as an exempt organization.
If you distribute funds to other organizations, your records must show whether they are exempt under section 501 (c) (3). In cases where the recipient organization is not exempt under section 501 (c) (3), you must have evidence the funds will be used for section 501 (c) (3) purposes.
INFORMATION FOR ORGANIZATIONS EXEMPT UNDER SECTION 501 (c) (3)
WHERE TO GET FORMS AND HELP
Forms and instructions may be obtained by calling toll free 1-800-829-3676, through the Internet Web Site at www.irs.gov, and also at local tax assistance centers.
Additional information about any topic discussed below may be obtained through our customer service function by calling toll free 1-877-829-5500 between 8:00 a.m. – 6:30 p.m. Eastern time.
NOTIFY US ON THESE MATTERS
If you change your name, address, purposes, operations or sources of financial support, please inform our TE/GE Customer Account Services Office at the following address: Internal Revenue Service, P.O. Box 2508, Cincinnati, Oh 45201. If you amend your organizational document or by-laws, or dissolve your organization, provide the Customer Account Services Office with a copy of the amended documents. Please use your employer identification number on all returns you file and in all correspondence with the Internal Revenue Services.
FILING REQUIREMENTS
In your exemption letter we indicated whether you must file form 990, Return of Organization Exempt From Income Tax. Form 990 (or Form 990-EZ) is filed with the Ogden Submission Processing Center, Ogden UT 84021-0027.
You are required to file a Form 990 only if your gross receipts are normally more than $25,000.
If your gross receipts are normally between $25,000 and $100,000, and your total assets are less than $250,000, you may file Form 990-EZ. If your gross receipts are over $100,000, or your total assets are over $250,000, you must file the complete Form 990. The Form 990 instructions show how to compute your “normal” receipts.
Form 990 Schedule A is required for both Form 990 and Form 990-EZ.
If a return is required, it must be filed by the 15th day of the fifth month after the end of your annual accounting period. There are penalties for failing to timely file a complete return. For additional information on penalties, see Form 990 instructions or call our toll free number.
If your receipts are below $25,000, and we send you a Form 990 Package, follow the instructions in the package on how to complete the limited return to advise us that you are not required to file.
If your exemption letter states that you are not required to file Form 990, you are exempt from these requirements.
UNRELATED BUSINESS INCOME TAX RETURN
If you receive more than $1,000 annually in gross receipts from a regular trade or business you may be subject to Unrelated Business Income Tax and required to file Form 990-T, Exempt Organization Business Income Tax Return. There are several exceptions to this tax.
There are special rules for income derived from real estate or other investments purchased with borrowed funds. This income is called “debt financed” income. For additional information regarding unrelated business income tax see publication 598, Tax on Unrelated Business Income of Exempt Organizations, or call our toll free number shown above.
PUBLIC INSPECTION OF APPLICATION AND INFORMATION RETURN
You are required to make your annual information 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 required 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 Internet. 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 may call our toll free number shown above.
FUNDRAISING
Contributions to you are deductible only to the extent that they are gifts and no consideration is received in return. Depending on the circumstances, ticket purchases and similar payments in conjunction with fundraising events may not qualify as fully deductible contributions.
CONTRIBUTIONS OF $250 OR MORE
Donors must have written substantiation from the charity for any charitable contribution of $250 or more. Although it is the donor’s responsibility to obtain written substantiation from the charity, you can assist donors by providing a written statement listing any cash contribution or describing any donated property.
This written statement must be provided at the time of the contribution. There is no prescribed format for the written statement. Letters, postcards and electronic (e-mail) or computer-generated forms are acceptable.
The donor is responsible for the valuation of donated property. However, your written statement must provide a sufficient description to support the donor’s contribution. For additional information regarding donor substantiation, see Publication 1771, Charitable Contributions – Substantiation and Disclosure Requirements. For information about the valuation of donated property, see Publication 561, Determining the Valuation of Donated Property.
CONTRIBUTIONS OF MORE THAN $75 AND CHARITY PROVIDES GOODS OR SERVICES
You must provide a written disclosure statement to donors who receive goods or services from you in exchange for contributions in excess of $75.
Contribution deductions are allowable to donors only to the extent their contributions exceed the value of the goods or services received in exchange. Ticket purchases and similar payments in conjunction with fundraising events may not necessarily qualify as fully deductible contributions, depending on the circumstances. If your organization conducts fundraising events such as benefit dinners, shows, membership drives, etc., where something of value is received, you are required to provide a written statement informing donors of the fair market value of the specific items or services you provided in exchange for contributions of more than $75.
You should provide the written disclosure statement in advance of any event, determine the fair market value of any benefit received, determine the amount of the contribution that is deductible, and state this information in your fundraising materials such as solicitations, tickets, and receipts. The amount of the contribution that is deductible is limited to the excess of any money (and the value of any property other than money) contributed by the donor less the value of goods or services provided by the charity. Your disclosure statement should be made, no later than, at the time payment is received. Subject to certain exceptions, your disclosure responsibility applies to any fundraising circumstances where each complete payment, including the contribution portion, exceeds $75. For additional information, see Publication 1771 and Publication 526, Charitable Contributions.
EXCESS BENEFIT TRANSACTIONS
Excess benefit transactions are governed by section 4958 of the Code. Excess benefit transactions involve situations where a section 501 (c) (3) organization provides an unreasonable benefit to a person who is in a position to exercise substantial influence over the organization’s affairs. If you believe there may be an excess benefit transaction involving your organization, you should report the transaction on Form 990 or 990-EZ. Additional information can be found in the instructions for Form 990 and Form 990-EZ, or you may call our toll free number to obtain additional information on how to correct and report this transaction.
EMPLOYMENT TAXES
If you have employees, you are subject to income tax withholding and the social security taxes imposed under the Federal Insurance Contribution Act (FICA). You are required to withhold Federal income tax from your employee’s wages and you are required to pay FICA on each employee who is paid more than $100 in wages during a calendar year. To know how much income tax to withhold, you should have a Form W-4, Employee’s Withholding Allowance Certificate, on file for each employee. Organizations described in section 501 (c) (3) of the Code are not required to pay Federal Unemployment Tax (FUTA).
Employment taxes are reported on Form 941, Employer’s Quarterly Federal Tax Return. The requirements for withholding, depositing, reporting and paying employment taxes are explained in Circular E, Employee’s Tax Guide, (Publication 15), and Employer’s Supplemental Tax Guide, (Publication 15-A). These publications explain your tax responsibilities as an employer.
CHURCHES
Churches may employ both ministers and church workers. Employees of churches or church-controlled organizations are subject to income tax withholding, but may be exempt from FICA taxes. Churches are not required to pay FUTA tax. In addition, although ministers are generally common law employees, they are not treated as employees for employment tax purposes. These special employment tax rules for members of the clergy and religious workers are explained in Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. Churches should also consult Publications 15 and 15-A. Publication 1828, Tax Guide for Churches and Religious Organizations, also discusses the various benefits and responsibilities of these organizations under Federal tax law.
PUBLIC CHARITY STATUS
Every organization that qualifies for tax-exemption as an organization described in section 501 (c) (3) is a private foundation unless it falls into one of the categories specifically excluded from the definition of that term (referred to in section 509 (a) (1), (2), (3), or (4)). In effect, the definition divides these organizations into two classes, namely private foundations and public charities.
Public charities are generally those that either have broad public support or actively function in a supporting relationship to those organizations.
Public charities enjoy several advantages over private foundations. There are certain excise taxes that apply to private foundations but not to public charities. A private foundation must also annually file Form 990-PF, Return of Private Foundation, even if it has had no revenue or expenses.
The Code section under which you are classified as a public charity is shown in the heading of your exemption letter. This determination is based on the information you provided and the request you made on your Form 1023 application. Please refer to Publication 557 for additional information about Public Charity status.
GRANTS TO INDIVIDUALS
The following information is provided for organizations that make grants to individuals. If you begin an individual grant program that was not described in your exemption application, please inform us about the program.
Funds you distribute to an individual as a grant must be made on a true charitable basis in furtherance of the purposes for which you are organized. Therefore, you should keep adequate records and case histories that demonstrate that grants to individuals serve your charitable purposes. For example, you should be in a position to substantiate the basis for grants awarded to individuals to relieve poverty or under a scholarship or education loan program. Case histories regarding grants to individuals should show names, addresses, purposes of grants, manner of selection, and relationship (if any) to members, officers, trustees, or donors of funds to you.
For more information on the exclusion of scholarships from income by an individual recipient, see Publication 520, Scholarships and Fellowships.
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