Cupertino Tax Exempt IRS Letter
01/08/2007 12:21 FAX 519 263 3756 TE/GE CINTI ~ 002/002
Internal Revenue Service
. Department of the Treasury
P. 0. Box 2508
Date: January 5, 20p7 . Cincinnati, ~H 45201
Person to Contacfi:
CITY 0~ CUPER71N0 Yvette Davis 31-07751
103Q0 TORRE AVE Customer Service Representative
CUPERTINO GA 95014-3202 Toll ~ree Telephone Number:
877-829-5500
Federal Identification Number:
94-6027368
De~r Sir/Madam:
This is in response to your request of January 5, 2007, regarding your organization's exemption from Federal
income tax.
As a governmental unit or a political subdivision thereof, your organization is not subject to Federal income tax
under the provisions of Section 115(1) of the Internal Revenue Code, which states in part:
°Gross in~ome does not include inCOme derived from the
ex~rcise of any essential go~ernmental function and accruing
to a State or any polifical subdivisiort thereof
Because your or'~ganizatipn is a governmental unit or a political subdivisipn thereof, its irtcome is not taxable as
explained ~bove_ Contributions used exclusively for public purposes are deductible under Section 170(c)(1) of
the Code_
Your organization is not li2~ble for the tax imposed under the Federal Unemployment Tax Act (FUTA).
Your organization may obtain a fetter ruling on its status under seCtion 11 S by following the procedures
specified in Rev. Proc. 2004-1 or its successor.
If you have any questions, please call us at the telephone number shown in the heading of this leiter_
SincereEy,
for Michefe M_ SuUivan, Oper. Mgr.
Accounts Management Operations 1