Tax exemption letter02/08/2007 12:21 FAR 513 283 3766 TE/GE CINTI 11002/002
Internal Revenue Service
Date: January S, 2007
CITY OF CUPERTINO
10300 TORRE AVE
CUPERTINO CA 95014-3202
Dear Slr/Madam:
Department of the Treasury
P_ CI, Box 2508 -
Cincinnati, OH 4520'!
Person to Contact:
Yvette Davis 31-07751
Customer Service Representative
Told Free Telephone Numher:
877-829-5500
Federtll Identification Number_
94-6027368
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 Organizatlcn is not subject to Federal income tax
under the provisions of Section 115('1) of the Internal Revenue Code, which states in part:
`Grass income does not Fnclude Income derived from ___ the
exercise of any essential governmental function and accruing
to a States or any polit[cal subdivision thereof __.`
$ecause your organization is a govammental unit or a political subdivision thereof, its income is nat taxable as
explained above_ Contributions used exclusively for public purposes are deductible under Section 170(c)(1) of
the Code_
Ypur organization is not Itaible for the tax imposed under the Federal Unemployment Tax Act (FUTA)_
Your organ¢ation may obtain a letter ruling on Its status under section 11 S by following the procedures
specified in Rev. Proc. 2004-1 or tts successor_
if you have any questions, please call us at the telephone number shown in the heading of this letter_
Sincerely,
-_- ---for Michele-M-SuGivan-Oper-Mg . ----
Accounts IVlanagement Operations 1